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General Mills

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FY2014 Annual Report · General Mills
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2014 ANNUAL REPORT

General Mills

PUTTING THE CONSUMER

  Our Fiscal 2014 Financial Highlights 

In millions, except per share and  
return on capital data

52 weeks ended  
May 25, 2014

52 weeks ended  
May 26, 2013

Net Sales

$ 17,910 

$ 17,774 

Adjusted Segment Operating Profit* 

$  3,154 

$ 3,223 

Net Earnings Attributable to General Mills 

$  1,824 

$  1,855 

Diluted Earnings per Share (EPS)

$  2.83 

$  2.79 

Change

+  1%

−  2%

−  2%

+  1%

Adjusted Diluted EPS, Excluding  
Certain Items Affecting Comparability*

$  2.82 

$  2.72 

+  4%

Return on Average Total Capital*

  11.6% 

  12.0% 

−40 basis pts.

Average Diluted Shares Outstanding

  646 

  666 

Dividends per Share

$  1.55 

$  1.32 

−  3%

+ 17%

N ET SA LE S
Dollars in millions

A DJ USTE D S E G M E NT O PE R ATI N G PRO F IT * 
Dollars in millions

2010
201 1 
2012 
2013 
2014 

14,636
14,880

16,658
17,774
17,910

2010 
201 1 
2012 
2013 
2014 

2,854
2,946
3,012

3,223
3,154

A DJ USTE D D I LUTE D E A R N I N G S   
PE R S H A R E * 
Dollars

D I V I D E N DS PE R S H A R E
Dollars

2010 
201 1 
2012 
2013
2014 

2.31

2.48
2.56

2.72
2.82

2010
201 1 
2012 
2013 
2014

0.96

1.12

1.22

1.32

1.55

*See page 87 for discussion of non-GAAP measures.

 
 
 
 
 
 
 
Putting the 
Consumer First

At General Mills, our key strategy for 

growing our worldwide food businesses 

is to Put the Consumer First. We work to 

connect with consumers and develop deep 

insight into what they like to eat, where 

they shop for food, and how they approach 

cooking today. From product development 

to manufacturing to distribution, 

marketing and sales, our focus is on 

meeting consumers’ evolving preferences 

and needs for high-quality, nutritious, 

convenient and great-tasting food.

14%
14%
14%
14%

15%
15%
15%
15%

18%
18%
18%
18%

19%
19%
19%
19%

22%
22%
22%
22%

14%
14%
14%
14%

31%
31%
31%
31%

15%
15%
15%
15%

  General Mills at a Glance 

3%
3%
3%
3%

12%
12%
12%
12%

22%
22%
22%
22%

17%
17%
17%
17%

17%
17%
17%
17%

U.S. RETAIL
Net Sales by Division

$10.6 Billion

 22%  Big G Cereals
 17%  Baking Products
 17%  Snacks
 15%  Frozen Foods
 14%  Meals
 12%  Yoplait USA
  3%  Small Planet Foods

INTERNATIONAL
Net Sales by Region

$5.4 Billion

41%
41%
41%
41%

 41%  Europe*
 22%  Canada 
 19%  Latin America
 18%  Asia/Pacifi c**
*Includes Australia and New Zealand
**Includes the Middle East and Africa

CONVENIENCE STORES 
AND FOODSERVICE
Net Sales by Brand Type

$1.9 Billion

55%
55%
55%
55%

 55%  Branded to Foodservice 

Operators

 31%  Branded to Consumers
 14%  Unbranded

85%
85%
85%
85%

JOINT VENTURES
Net Sales by Joint Venture
(not consolidated, 
proportionate share)

$1.3 Billion

 85%  Cereal Partners 
Worldwide (CPW)

 15%  Häagen-Dazs 

Japan (HDJ)

20 14  ANNUA L  REPORT

1

To Our 
Shareholders

K E N P OW E LL
Chairman and Chief Executive Offi  cer

Our plans for the fi scal year ended May 25, 2014, called for sales and 

earnings growth consistent with our long-term business model, and increased 

cash returns to our shareholders. We made good progress building our 

worldwide food businesses in both developed and emerging markets. 

And we returned more than $2.7 billion in cash to shareholders through 

a 17 percent dividend increase and signifi cant share repurchases. 

But sales and profi t results fell short of our targets.

Fiscal 2014 net sales increased 1 percent to $17.9 billion, 
including three incremental months of contribution from the 
Yoki Alimentos (Brazil) and Yoplait Canada businesses added 
during the previous year. Gross margin declined in 2014, as 
increased promotional spending generated less volume than 
planned and international operations became a larger part of 
overall business mix. Adjusted segment operating profi t was 
2 percent lower for the year. On the bottom line, fi scal 2014 
net earnings attributable to General Mills totaled $1.8 billion 
and diluted earnings per share (EPS) totaled $2.83. Adjusted 
diluted EPS, which excludes certain items aff ecting compara-
bility, grew 4 percent to $2.82. 

The operating environment for food manufacturers in 2014 
was characterized by slow rates of sales growth in developed 
markets, with better trends in the world’s emerging markets. 
In our core market —  the United States —  retail food and bev-
erage industry sales grew just 1.5 percent across channels 
tracked by Nielsen. This compares to 3.5 percent average 

industry sales growth over the past fi ve years. Input costs 
were a headwind for most food companies during the year; 
in our case, input costs were up 4 percent.

Net sales for our U.S. Retail operating segment essentially 
matched year-ago results at $10.6 billion. Our Snacks divi-
sion, Small Planet Foods (which markets organic and natural 
products), and our Big G Cereals division led U.S. Retail sales 
performance for the year. New products launched during 
2014 contributed more than 5 percent of annual shipment 
volume. Yoplait Greek 100 calorie yogurt, Fiber One snack 
bars, Vanilla Chex gluten-free cereal, Old El Paso frozen 
entrees and Nature Valley Protein granola made particularly 
strong contributions to annual sales growth. Our brands held 
or gained dollar market share in categories representing 
nearly two-thirds of our retail sales in Nielsen-measured 
outlets. Operating profi t for the U.S. Retail segment totaled 
$2.3  billion, down 3 percent.

2 GENERAL  MILL S

U. S . R ETA I L M A R K ET S H A R E TR E N DS
Dollars in billions, fiscal 2014

I NTE R N ATI O N A L PE R FO R M A N C E BY   
G E O G R A PH I C R E G I O N
Dollars in millions, fiscal 2014

Category 
Retail Sales

Our Dollar 
Share

$ 3.2 

$ 2.1 

$ 1.0 

$ 1.9 

$ 2.7 

$ 4.3 

$ 9.0 

$ 2.0 

$ 1.8 

$ 2.4 

$ 7.2 

41.3% 

24.4% 

47.7% 

39.5% 

17.4% 

9.1% 

31.0% 

70.0% 

39.7% 

16.3% 

24.1% 

Share  
Change vs. 
Prior Year

+ 3.8 pts.

+ 1.0

+0.9

+0.7

+0.5

+0.5

+0.3

0.0

-0.9

-1.8

-2.3

Category

Grain Snacks

Frozen Hot Snacks

Fruit Snacks

Ready-to-serve Soup

Mexican Products*

Frozen Pizza

Ready-to-eat Cereal

Refrigerated Baked Goods  

Dessert Mixes

Dry Packaged Dinners

Yogurt

*Excludes snack aisle
Source: Nielsen Expanded All Outlets

Our Convenience Stores and Foodservice segment 
 competes primarily in U.S. channels for food eaten away 
from home. In 2014, net sales for this segment totaled 
$1.9 billion, 2 percent below prior-year results. Operating 
profit of $307 million also was down 2 percent. Over the last 
several years, we have been re-shaping this business port-
folio to focus on six key platforms: cereal, snacks, yogurt, 
mixes,  biscuits and frozen breakfast items. These priority 
businesses, which account for more than two-thirds of the 
segment’s operating profit, posted combined sales growth 
of 4 percent for the year.

Net sales for our International segment grew 4 percent in 
2014 to $5.4 billion. Adjusted operating profit, which excludes 
the effects of Venezuelan currency devaluation, also grew 
4 percent to $535 million. Foreign exchange translation 
reduced these reported sales and earnings growth rates; on  
a constant-currency basis, International sales grew 8 percent 
and adjusted operating profit rose 10 percent. Net sales for 
our Latin American region crossed the $1 billion threshold, 
with strong growth on the base business and a full year of 
Yoki operations included in 2014. And sales in the Asia/ 
Pacific region grew 9 percent on a constant-currency basis, 
powered by another year of double-digit sales growth in 
Greater China.

Net Sales

% Growth in  
Constant Currency*

Europe

Canada

Latin America

Asia/Pacific

Total International Segment  

$ 2,189 

$ 1,195 

$ 1,020 

$  982 

$ 5,386 

*See page 87 for discussion of non-GAAP measures. 

-4%

+5%

+38%

+9%

+8%

Beyond these three operating segments, General Mills 
holds 50-percent non-consolidated interests in two joint 
ventures outside North America. Together, Cereal Partners 
Worldwide (CPW) and Häagen-Dazs Japan (HDJ) contributed 
$90  million in after-tax earnings in 2014. This was 9 percent 
below prior-year results, reflecting higher consumer marketing 
investment by CPW and negative foreign currency exchange 
effects for HDJ. 

General Mills has a strong track record of returning cash to 
shareholders and, by any measure, 2014 was a banner year 
in this regard. We returned more than $2.7 billion in cash 
to our equity holders through dividends of $1.55 per share 
and share repurchases that reduced our average number of 
diluted shares outstanding by 3 percent. We most recently 
increased the quarterly dividend for General Mills common 
stock effective with the May 2014 payment. The current annu-
alized rate of $1.64 per share represents a yield of roughly 
3 percent at recent market prices for General Mills stock. 
General Mills and its predecessor firm have paid shareholder 
dividends without interruption or reduction for 115 years. 

TOTA L S H A R E H O LD E R R ETU R N S
Stock price appreciation plus reinvested dividends,  
percent growth

F I SC A L 20 14 

GIS
GIS
S&P 500 Index
S&P 500 Index
S&P Packaged
S&P Packaged
Foods Index
Foods Index

L A ST F I V E F I SC A L Y E A R S 
Compound annual growth

GIS
GIS
S&P 500 Index
S&P 500 Index
S&P Packaged
S&P Packaged
Foods Index
Foods Index

Source: Bloomberg

13%
13%

12%
12%

18%
18%

18%
18%

20%
20%

20%
20%

20 14  ANNUAL REPORT

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Business Portfolio Is a Strategic Advantage

2%

5%

10%

20%

The combination of consistent earnings per share growth, 
which drives stock price appreciation over time, plus an 
attractive dividend yield has resulted in double-digit returns 
to General Mills shareholders over virtually any extended 
time period. In fiscal 2014, total return to General Mills share-
holders through stock price appreciation and dividends was 
13 percent. Over the last five years, the compound annual 
return to holders of GIS stock was 20 percent, outpacing the 
S&P 500 Index. We remain committed to delivering superior 
returns to our shareholders in the years ahead.

10%

5%

17%

Accelerating Topline Growth in 2015

15%

16%

FISCAL 2014 
Net Sales by Platform

$19.2 Billion*

 20%  Ready-to-eat Cereal
 17%  Snacks
 16%  Yogurt
 15%  Convenient Meals
  5%  Super-premium Ice Cream
 10%  Dough
 10%  Baking Aisle Products
  5%  Vegetables
  2%  Other

* Non-GAAP measure. Includes $17.9 billion consolidated net sales plus 
$1.1 billion proportionate share of CPW (cereal) net sales plus $0.2 billion 
proportionate share of HDJ (ice cream) net sales. 

Our Five Global Categories Are Large and Growing

Category

Ready-to-eat Cereal

Ice Cream

Yogurt

Ready Meals

Sweet & Savory Snacks

*Projected 5-year compound rate 
Source: Euromonitor, calendar 2013

2013 Retail  
Sales in Billions

Projected  
Growth*

$  28 

$  77 

$  80 

$  91  

$ 305 

5%

7%

9%

5%

6%

4 GENERAL  MILL S

As we turn to our 2015 fiscal year, our number one priority 
is to accelerate our net sales growth. And our key strat-
egy for doing that is to focus more tightly than ever on our 
 consumers —  what they like to eat, where they like to shop, 
and how they approach cooking today. In particular, we are 
focused on four key demographic groups: the rising wave 
of middle-class consumers in emerging markets; adults 55 
and older; the Millennial generation; and U.S. multicultural 
consumers. You can read more about what makes these 
consumer groups so compelling to us on the following pages 
of this report.

Our business portfolio will help us to grow with these key 
consumer groups. Today, more than 70 percent of our 
worldwide sales are concentrated in five categories that are 
sharply on trend with consumers’ demand for great-tasting, 
nutritious and convenient foods:

• Ready-to-eat cereal is our biggest business, generating 

roughly $4 billion in net sales worldwide —  that’s including 
our share of CPW sales. 

• Snacks is now our second-largest product category, gener-

ating more than $3.2 billion in worldwide net sales.

• Yogurt became a global business for us in fiscal 2012 

with the acquisition of a controlling interest in the Yoplait 
 parent company. Today, our yogurt brands generate nearly 
$3  billion in net sales.

• We’ve got a terrific assortment of convenient meal choices 

for busy consumers across the globe —  these products 
account for $2.8 billion in net sales.

• And we market the world’s best-loved ice cream brand —  
Häagen-Dazs. This business generated nearly $1 billion in 
net sales last year, including our share of the joint venture 
in Japan.

• We also hold leading brand positions in select categories 

in the U.S. market — most notably baking products in the 
 dessert aisle and the refrigerated case.

Consumers around the world are generating strong retail 
sales for our priority categories. The table at left shows 

 
 
 
 
 
A Selection of Products 
That Generated Good 
Growth in Fiscal 2014

Euromonitor’s estimation of category size and projected 
growth rate. As you can see, these categories are large, and 
each one is projected to grow at a mid- or high-single-digit 
rate in the years ahead. We see strong opportunities to grow 
net sales for our brands in these categories.

We also see strong opportunities to increase the profi tability 
of our worldwide food businesses. Supply chain savings from 
our ongoing Holistic Margin Management (HMM) program 
are expected to exceed $400 million in 2015. We anticipate 
these savings will off set input cost infl ation, which we esti-
mate at 3 percent for the new year. 

Beyond HMM, we have started work on several new cost- 
reduction initiatives designed to boost our effi  ciency and 
sharpen focus behind our key growth strategies. A formal 
review of our North American manufacturing and distribution 
network is designed to streamline operations and identify 
potential capacity reductions. We also have initiated eff orts 
focused on further reducing overhead costs. Together, these 
new cost-reduction eff orts are targeted to generate savings 
of $40 million pretax in fi scal 2015, with additional savings 
expected in fi scal 2016. 

General Mills Long-term Growth Model

Growth Factor

Net Sales

Segment Operating Profi t

Adjusted Diluted Earnings per Share

Dividend Yield

Total Return to Shareholders

Compound Annual Growth Target

Low single-digit

Mid single-digit

High single-digit

2 to 3 percent

Double-digit

Our 2015 plans call for constant-currency sales and earnings 
growth consistent with our long-term model. And we expect 
our operations to generate strong cash fl ows again this year 
that will fund our fi xed asset investment needs, increased 
shareholder dividends and ongoing share repurchases. We 
are energized by our growth plans for the new year.

General Mills People Are the Key to our Success

Our company’s strong track record and exciting future pros-
pects are a refl ection of the talent and ambition of General 
Mills’ 43,000 people around the world. It’s a privilege for me 
to work with this team every day on your behalf.

Two members of our senior leadership team retired during 
fi scal 2014. Ian Friendly and Christi Strauss made important 
and lasting contributions to General Mills, and we thank 
them for their many years of dedicated service. We also 
thank Bill Esrey, who is retiring from our board of directors 
this September following 25 years of distinguished service.

In closing, I’d like to thank you for your investment in General 
Mills. We appreciate your confi dence in our business, and 
we look forward to reporting on our continuing growth.

Kendall J. Powell
Chairman and Chief Executive Offi  cer
August 1, 2014

20 14  ANNUA L  REPORT

5

  Convenient and Great-tasting 

WANCHAI FERRY FOODS 
The Wanchai Ferry brand 
posted another year of double-
digit sales growth in China in 
2014. These frozen dumplings 
and dim sum are a convenient 
way to prepare traditional 
Chinese favorites. In 2014, 
we introduced a translucent 
version of tangyuan with great 
success. We’re innovating 
to provide new fl avors and 
forms of tangyuan in 2015. 

HÄAGEN-DAZS ICE CREAM 
Häagen-Dazs super-premium 
ice cream is now available in 
more than 50 cities across 
China. Sales for this “aff ordable 
luxury” grew 14 percent on 
a constant-currency basis 
in 2014 as we opened more 
than 80 new shops in select 
Chinese markets. Our plans 
call for more store openings 
and an increased presence in 
grocery outlets with new fl avor 
varieties coming in 2015. 

YOKI IN BRAZIL
Our sales in Latin America 
crossed the $1 billion mark 
in 2014, led by double-digit, 
constant-currency growth 
in Brazil. The Yoki portfolio 
includes snacks, meals and 
now dessert mixes —  all great-
tasting and easy-to-prepare 
options for busy Brazilian 
families. We see many 
opportunities ahead to drive 
growth through innovation 
on the well-established 
Yoki brand. 

CEREAL PARTNERS 
WORLDWIDE
Cereal Partners Worldwide 
(CPW) is the cereal category 
leader in many emerging 
markets around the world, 
including Indonesia, Malaysia 
and the Philippines. Fitness 
is CPW’s largest brand, 
targeting consumers focused 
on nutrition and weight 
management. In Latin America, 
product improvements on our 
kid-oriented cereals make 
them lower in sugar with the 
same great taste.

General Mills Net Sales in Greater China*
Constant currency, dollars in millions, percent growth

2010
201 1
2012
2013
2014

15%

19%

22%

9%

12%

* Estimated net sales converting local currency data at a fi xed 
exchange rate. 

Our net sales in Greater China grew 
12 percent on a constant-currency basis in 
fi scal 2014, reaching more than $700 million. 
We’ve been growing our business in China 
at a double-digit compound rate over the 
past four years, and expect this pace to 
continue in this rapidly expanding market. 

6 GENERAL  MILL S

Reaching Consumers 
in Emerging Markets

The middle class is growing in emerging 

markets around the world, including 

Brazil, Indonesia, India and China. In these 

markets combined, the number of middle-

class households is projected to grow by 

nearly 200 million from 2010 to 2020. 

As their disposable income grows, 

families in emerging markets are seeking 

out more packaged foods to complement 

their increasingly busy lifestyles. We’re 

customizing our products to meet 

the local tastes of consumers in many 

YOKI IS ON THE BALL
In conjunction with the world’s 
premier soccer tournament 
held in Brazil this year, Yoki 
introduced limited-edition, 
world-inspired fl avors of 
popcorn, potato chips and 
peanuts. German mustard 
popcorn or American bacon 
peanuts, anyone?

markets worldwide. 

20 14  ANNUA L  REPORT

7

Tasty Options for 
Older Adults

Adults ages 55 and older make up 

25 percent of the U.S. population 

today, and will grow to 30 percent 

of U.S. consumers by 2020. 

These consumers are label readers. 

They look for simple ingredients in 

foods that meet a specifi c health need 

or contribute to a healthy lifestyle. 

They also appreciate smaller package 

sizes for two-person households. 

Our portfolio of great-tasting, nutritious 

foods is well-positioned to meet the 

needs of this large consumer group. 

Senior living and healthcare facilities 
represent a growing foodservice channel. 
Our whole grain cereals and Yoplait 
yogurt are great fi ts for this channel. 

8 GENERAL  MILL S

  Calorie Light, Nutrient Dense Foods 

PROTEIN CEREALS 
Some consumers fi nd that protein-rich foods keep them feeling 
full longer, and they’re interested in low-fat protein options. 
In 2014, we introduced Nature Valley Protein granola and it was 
a big hit; we’re adding two new varieties in 2015. And we recently 
launched Cheerios Protein with 11 grams of protein per serving 
with milk —  it’s a great-tasting way to fi ll up. 

PROGRESSO SOUP
Progresso ready-to-serve soup is a convenient meal, 
perfect for smaller households. Our market share of the 
nearly $2 billion U.S. ready-to-serve soup category grew to 
39 percent in 2014, led in part by new varieties of our 
Light and Rich & Hearty lines. In 2015, we are introducing 
Progresso Chili in chicken and beef varieties. 

YOPLAIT CALIN
Our yogurt businesses in France and the UK posted 
sales and market share growth in 2014, driven in part by 
Yoplait Calin. This calcium-rich yogurt helps promote 
bone strength. We’ve added even more calcium with 
Yoplait Calin +, available in select European markets.

Big G Cereal Net Sales
Dollars in billions

U.S. Cereal Consumption per Capita by Age
Index: Overall U.S. population eatings per capita = 100

2007
2008
2009
2010
201 1
2012
2013
2014

1.9

2.0

2.2

2.4

2.3

2.4

2.3
2.3

Under 13
Ages 13–34
Ages 35–54
Ages 55+

126

96

84

103

Source: National Panel Diary, National Eating Trends, three years 
ended February 2014

20 14  ANNUA L  REPORT

9

  Simple Ingredients, Bold Flavors 

OLD EL PASO
In the U.S. Mexican aisle, retail 
sales for Old El Paso products 
grew 4 percent in fi scal 2014 
as we emphasized the fresh 
aspect of our easy-to-prepare 
meal kits. This summer, we 
introduced a zesty Nacho 
Cheese taco shell, perfect for 
Millennial families looking for a 
quick meal with bold fl avor. 

SNACKS PURE 
AND SIMPLE 
Lärabar snacks are made with 
simple, non-GMO ingredients. 
Retail sales for these bars have 
been growing at a double-digit 
pace in traditional grocery 
stores and natural and organic 
outlets combined. And this 
brand is paving the way in new 
retail channels, as 7 percent of 
Lärabar sales are generated 
through online grocery sites.

SNACKS ON THE GO 
Net sales for our snacks 
in convenience stores 
have grown at a 9 percent 
compound rate over the 
past fi ve years. In 2014, 
we launched Chex chips 
in zesty fl avors like Wasabi 
and Jalapeño Cheddar. 
In 2015, we’ll introduce 
Totino’s pizza chips, another 
great-tasting snack choice 
for grab-and-go convenience 
store customers. 

GREEK YOGURT 
In the U.S., we’re growing 
our share of the Greek 
yogurt segment behind 
some great-tasting products. 
And Liberté is a leading 
Greek yogurt in Canada. 
Yoplait also launched a 
Greek yogurt variety in France 
and the UK, as consumers 
there are starting to show 
an appetite for these thicker 
and tasty yogurts. 

60

MARKETS

Old El Paso dinner kits are 
a family dinner favorite 
around the world. Their fresh 
appeal and ethnic fl avor have 
generated solid sales growth 
over the past fi ve years. 

Old El Paso Global Net Sales Growth*
Constant currency, dollars in millions, 
percent growth

2010
2011
2012
2013
2014

6%
3%

5%

5%

5%

* Estimated net sales converting local 
currency data at a fi xed exchange rate.

10 GENERAL  MILL S

Appealing to the 
Tastes of Millennials

At nearly 80 million strong, consumers ages 

20 to 37 represent a quarter of the U.S. 

population. This generation is now forming 

households and starting families. By 2020, 

two out of every three U.S. moms of kids 

under age 14 will be a Millennial. 

Millennials like to cook, experiment 

with unique fl avors and enjoy a variety 

of ethnic tastes. They use social media 

to discover new foods and share ideas, 

whether it’s a new cuisine or a favorite recipe. 

And they value convenient preparation to 

complement their busy lifestyles.

Lucky Charms cereal turned 50 this year, and 
it’s still going strong. Retail sales for this whole 
grain oats cereal, sprinkled with marshmallows, 
grew 3 percent in fi scal 2014, with adults 
accounting for nearly half of consumption.

20 14  ANNUA L  REPORT

11

More than half of Yoplait Original yogurt is 
consumed in households with young kids. 
Our advertising reminds families that Yoplait 
yogurt makes a great, fun-time snack, 
a key message that drove renewed growth 
for Yoplait Original yogurt in 2014. 

Growing with 
U.S. Multicultural 
Consumers

Today, multicultural consumers represent 

one-third of the U.S. population — and by 

2060, it’s projected that more than half 

the U.S. population will be non-Caucasian, 

with Hispanics leading that growth.

Nearly 15 percent of U.S. family households 

currently are Hispanic. Like many busy 

families, they’re looking for foods that 

off er good nutrition, quality, convenience 

and great taste. We have a broad array of 

products to meet their needs. And we’re 

promoting our brands in outlets where 

Hispanic consumers shop, with advertising 

messages that connect with this growing 

consumer demographic.

12 GENERAL  MILL S

  Reaching Multicultural Families 

CINNAMON TOAST CRUNCH
Retail sales for Cinnamon Toast Crunch increased 5 percent in fi scal 2014, 
with multicultural consumers leading that growth. We’ll build on this good 
momentum by promoting the brand through social media, on Spanish- 
language TV, and on TV shows popular with multicultural audiences. 

YOPLAIT GO - GURT 
Yoplait is “para todos los gustos” — to everyone’s liking — especially to 
Hispanic kids, who eat more Yoplait yogurt per capita than the general 
population. Yoplait is the leading brand in the kid yogurt segment. 
In 2015, Go-GURT low-fat strawberry yogurt, made exclusively 
for McDonald’s®, will be an option with each Happy Meal® in more 
than 14,000 McDonald’s® restaurants across the U.S.

NATURE VALLEY SNACKS
Nature Valley grain snacks are available in 80 markets around the world. 
Retail sales for this brand grew at a double-digit pace in 2014 in the U.S. alone. 
We continue to off er new varieties, including new Frutería fruit and grain bars, 
designed to appeal to the tastes of Hispanic consumers. 

TOTINO’S PIZZA ROLLS
In fi scal 2014, we brought spicy fl avors like Jalapeño Popper and 
Buff alo Chicken to our Totino’s rolls, contributing to 4 percent retail 
sales growth for our hot snacks business. We expect the momentum to 
continue into 2015 as we promote the Totino’s brand on Hispanic TV, 
radio and through digital marketing outlets. 

Qué Rica Vida 

“Qué Rica Vida” — What a Rich Life —  is our Hispanic marketing 
platform. We’re reaching more consumers by leveraging 
digital media. Through our website and Facebook® page, we 
provide recipes, meal suggestions and nutritional information 
for Hispanic moms across the U.S.

5MILLION

Visitors per year to 
QueRicaVida.com

20 14  ANNUAL REPORT

13

Putting the 
Consumer 
First with 
Holistic Margin 
Management

If our consumers don’t value a product feature or a packaging 
component, we are fi nding a way to reduce or eliminate that 
expense, and redeploy the savings. This is a core principle 
of Holistic Margin Management (HMM), our company-wide 
initiative to use productivity savings, mix management and 
price realization to off set input cost infl ation, protect margins, 
and generate funds to reinvest in sales-generating activities. 
Increased sales allow us to further invest in our business, 
fueling a virtuous cycle of growth.

Protecting Margins

Our HMM eff orts apply across all parts of our company. 
What started as an initiative in the U.S. is now fully embraced 
throughout General Mills, including our International busi-
ness and our joint ventures. We’ve found ways to reduce 
the amount of packaging used for many of our products. 
This lowers raw material costs and transportation costs, as 
less packaging means less weight to ship. We’ve reduced 
energy costs as we’ve determined the optimal manufactur-
ing run cycles for various cereal products. And at one of our 
mills, we burn the oat hulls that are a byproduct of the milling 
process as an alternative source of energy for that facility. 
Internationally, we’ve found cost synergies as we combine 
dairy purchasing for our international Yoplait yogurt and 
Häagen-Dazs ice cream. And we’re bringing HMM to our 

H M M COST SAV I N G S
Supply Chain

TH E V I RTUOUS CYC LE O F H M M

HMM
Initiatives

$4 Billion
Fiscal 2010–2020
Cumulative Goal

$2 Billion
Fiscal 2010–2014
Cumulative Savings

Topline
Growth

Brand
Building &
Innovation

14 GENERAL  MILL S

I N PUT COST I N F L ATI O N
Percent change

2009
2010
201 1
2012
2013
2014

-3%

4%

3%

4%

9%

10%

Includes raw materials, energy, labor expense, carrier rates, and 
storage and handling. 

G ROS S M A RG I N
Percent of net sales

2009
2010
201 1
2012
2013
2014

Net sales less cost of sales. 

35.6%

39.6%
40.0%

36.3%
36.1%
35.6%

Reinvesting to Fuel Growth

After offsetting input cost inflation, we reinvest funds 
 generated by HMM into our businesses. Our advertising 
and media investment has grown by 19 percent from 2009 
levels to $870 million worldwide in fiscal 2014. Traditional 
media, such as TV, remains a key part of our advertising 
 budget. But more and more consumers are going online 
to shop, share ideas and interact with each other. So we’ve 
been increasing our spending on digital outlets such as 
 websites and social media. These vehicles allow us to 
 customize our message to specific consumer groups and 
have one-on-one dialogues with individual consumers.

We’ve also been increasing our investment in research and 
development. Product news drives net sales growth, so in 
2015 we’re introducing a strong slate of new items in markets 
around the world. We’re also improving the health profile of 
many of our existing products by adding ingredients like pro-
tein, fiber and whole grains, and reducing ingredients such as 
sodium and sugar, to meet the desires of our consumers.

HMM remains vital to how we operate every day. As our 
 horizons grow, we see great opportunities ahead to continue 
to reap the benefits of HMM, which has become an integral 
part of our company’s culture.

Yoki business, re-engineering production, packaging and 
scheduling to develop a more cost-efficient, high- performing 
manufacturing facility, while maintaining high-quality, 
affordable products to meet consumer demand. We also 
partner with suppliers and customers to find ways to reduce 
 inventories and associated costs. Through efforts like these, 
we’ve achieved $2 billion in cumulative savings from supply 
chain HMM in the past five fiscal years, and we remain on 
track to reach our goal of a cumulative $4 billion in supply 
chain HMM savings for the decade ending in fiscal 2020.

With our HMM initiatives, we have been able to offset input 
cost inflation that has been averaging 4 to 5 percent per 
year. This has helped us hold our gross margin relatively 
steady over the past several years, a challenging time for 
many food manufacturers given the volatility of input costs 
from year to year. Our HMM efforts also have generated 
environmental benefits and have advanced our sustainability 
initiatives. Since 2005, when we first implemented HMM, 
we have reduced our energy and water usage rates, and 
we also have improved the amount of recycled content 
and  recyclability of our packaging.

A DV E RTI S I N G A N D M E D I A E X PE N S E
Dollars in millions

2009
2010
201 1
2012
2013
2014

732

908

844

914
895
870

CU M U L ATI V E H E A LTH M ETR I C AC H I E V E M E NT
Percent of U.S. retail volume improved

2009
2010
201 1
2012
2013
2014

45%

60%

64%

68%

73%

76%

Products are counted only one time, even if improved more than once.

20 14  ANNUA L  REPORT

15

  Board of Directors 
As of August 1, 2014

Bradbury H. Anderson 2, 5
Retired Chief Executive Officer  
and Vice Chairman,  
Best Buy Co., Inc.  
(electronics retailer) 

R. Kerry Clark 3, 4*
Retired Chairman and Chief 
Executive Officer,  
Cardinal Health, Inc. 
(medical services and supplies)

Henrietta H. Fore
Chairman of the Board  
and Chief Executive Officer,  
Holsman International  
(manufacturing, consulting  
and investment services) 

Raymond V. Gilmartin 1, 2
Retired Chairman, President  
and Chief Executive Officer,  
Merck & Company, Inc. 
(pharmaceuticals) 

Paul Danos 3, 5 
Dean, Tuck School of Business and 
Laurence F. Whittemore Professor 
of Business Administration,  
Dartmouth College

William T. Esrey 1, 3, †
Chairman Emeritus,  
Sprint Nextel Corporation  
(telecommunications systems) 

Judith Richards Hope 2, 4
Retired Professor of Law,  
Georgetown University Law Center

Heidi G. Miller 1*, 3
Retired President, 
JPMorgan International, 
JPMorgan Chase & Co.  
(banking and financial services) 

Hilda Ochoa-Brillembourg 1, 5
Founder, Chief Executive Officer 
and Chairman of the Board,  
Strategic Investment Group  
(investment management) 

Robert L. Ryan 1, 3*
Retired Senior Vice President  
and Chief Financial Officer,  
Medtronic, Inc.  
(medical technology) 

Steve Odland 2, 4 
President and Chief Executive 
Officer, Committee for Economic 
Development (public policy) and 
Former Chairman of the Board 
and Chief Executive Officer, Office 
Depot, Inc. (office products retailer) 

Kendall J. Powell 
Chairman of the Board and  
Chief Executive Officer,  
General Mills, Inc.

Michael D. Rose 2*, 4 
Retired Chairman of the Board,  
First Horizon National Corporation  
(banking and financial services) 

Dorothy A. Terrell 4, 5*
Managing Partner,  
FirstCap Advisors 
(venture capital) 

Board Committees
1 Audit
2 Compensation
3 Finance
4 Corporate Governance
5 Public Responsibility
* Denotes Committee Chair

†  Retiring from the board 
September 2014

  Senior Management 
As of August 1, 2014

Peter C. Erickson
Executive Vice President, 
Innovation, Technology and Quality

Olivier Faujour
Vice President; 
President, Yoplait International

Kimberly A. Nelson
Senior Vice President, External 
Relations; President,  
General Mills Foundation

Elizabeth M. Nordlie
Vice President; 
President, Small Planet Foods

Kendall J. Powell
Chairman of the Board and 
Chief Executive Officer

Bethany C. Quam
Vice President; 
President, Convenience Stores 
and Foodservice

Jeffrey L. Harmening
Executive Vice President; 
Chief Operating Officer, 
U.S. Retail

David P. Homer
Senior Vice President; 
Chief Executive Officer, 
Cereal Partners Worldwide

Christina Law
Vice President; 
President, Asia, Middle East 
and Africa

Luis Gabriel Merizalde †
Senior Vice President; 
President, Europe, 
Australia and New Zealand

Michele S. Meyer
Senior Vice President; 
President, Meals

Donal L. Mulligan
Executive Vice President; 
Chief Financial Officer

James H. Murphy
Senior Vice President;  
President, Big G Cereals

Jonathon J. Nudi
Senior Vice President; 
President, Europe, 
Australia and New Zealand

Rebecca L. O’Grady
Vice President; 
President, Häagen-Dazs  
Strategic Business Unit

Shawn P. O’Grady
Senior Vice President; 
President, Sales and  
Channel Development

Christopher D. O’Leary
Executive Vice President; 
Chief Operating Officer, 
International

Roderick A. Palmore ††
Executive Vice President; 
General Counsel; 
Chief Compliance and Risk 
Management Officer and Secretary

Marie C. Pillai
Vice President; Treasurer and 
Chief Investment Officer

Ann W. H. Simonds
Senior Vice President; 
President, Baking

Anton V. Vincent
Vice President; 
President, Snacks

Sean N. Walker
Senior Vice President; 
President, Latin America

Kristen S. Wenker
Senior Vice President, 
Investor Relations

Jacqueline R. Williams-Roll
Senior Vice President, 
Human Resources Operations

Keith A. Woodward
Senior Vice President, 
Financial Operations

Jerald A. Young
Vice President, Controller

†Retiring September 2014
††Retiring February 2015
†††Retiring March 2015

Mark W. Addicks
Senior Vice President;  
Chief Marketing Officer

Richard C. Allendorf
Senior Vice President;  
Deputy General Counsel

Y. Marc Belton †††
Executive Vice President, 
Global Strategy, Growth and 
Marketing Innovation

Gary Chu
Senior Vice President; 
President, Greater China

Juliana L. Chugg
Senior Vice President; 
President, Frozen Foods

John R. Church
Executive Vice President, 
Supply Chain

David V. Clark
Vice President; 
President, Yoplait USA

Michael L. Davis †
Executive Vice President, 
Global Human Resources

David E. Dudick Sr.
Senior Vice President; 
President, General Mills Canada

16 GENERAL  MILL S

Financial Review

Contents

Financial Condition and Uses of Cash  

Selected Financial Data  

Management’s Discussion and Analysis of Financial 
Condition and Results of Operations  

Reports of Management and Independent Registered 
Public Accounting Firm  

Consolidated Financial Statements  

Notes to Consolidated Financial Statements

 1  Basis of Presentation and Reclassifications  

  2  Summary of Significant Accounting Policies  

  3  Acquisitions and Divestitures  

  4  Restructuring, Impairment, and Other Exit Costs  

  5  Investments in Joint Ventures  

  6  Goodwill and Other Intangible Assets  

  7  Financial Instruments, Risk Management Activities, and Fair Values  

  8  Debt  

  9  Redeemable and Noncontrolling Interests  

10  Stockholders’ Equity 

11  Stock Plans  

12  Earnings per Share  

13  Retirement Benefits and Postemployment Benefits 

14  Income Taxes  

15  Leases, Other Commitments, and Contingencies  

16  Business Segment and Geographic Information  

17  Supplemental Information  

18  Quarterly Data  

Glossary  

Non-GAAP Measures  

Total Return to Stockholders  

18

20

21

41

43

48

48

51

52

53

54

55

63

64

 65

67

70

 70

78

80

80

82

84

85

87

91

20 14 ANNUAL REPORT  17

 
 
 
 
 
 
 
 
 
 
Financial Condition and Uses of Cash

General Mills financial condition today is strong. Our 
key financial ratios are the best they’ve been since we 
completed the transformative Pillsbury acquisition in 
November 2001. Our operating cash flow to debt and 
fixed charge coverage ratios are both roughly 3 times 
stronger  in  2014  than  they  were  in  2002.  Debt  to 
EBITDA is now 2.5 times, well below the level of 6.8 
times reached the year of the Pillsbury transaction. Our 
improving financial condition has been well-chronicled 
by the debt rating agencies. For example, Moody’s rates 
our debt at A3 today, two levels above the Baa2 rating 
they assigned to our debt back in 2002. 

Our businesses have a long history of strong cash gen-
eration. Over the past five years ending in fiscal 2014, 
net cash from operations has grown at a 7 percent com-
pound rate, and we generated a cumulative $11.6 billion 
of operating cash flow during that time.  

Our first priority for this cash is investment in the 
growth  opportunities  and  cost-savings  projects  we’ve 
identified across our businesses. On average, our annual 
fixed asset investment represents just under 4 percent 
of net sales. Our plans call for roughly $700 million in 
capital expenditures in fiscal 2015. Key growth projects 
include increased snack bar capacity in the U.S., our new 
yogurt plant in China, and new manufacturing systems 
to support high-potential 2016 product innovation.

BA L A N C E S H E ET STR E N GTH

Operating Cash Flow to Debt

Fixed Charge Coverage

Debt/EBITDA*

* See page 87 for discussion of non-GAAP measures.
2002 data not restated for current classification.

2002

10%

2.5x

6.8x

2014

29%

8.0x

2.5x

C A S H F LOW F RO M O PE R ATI O N S
Dollars in millions

2009
2010
201 1
2012
2013
2014

1,837

2,185

1,531

2,407

2,926

2,541

F I X E D A S S ET I N V E STM E NT
Percent of net sales

2009
2010
201 1
2012
2013
2014

3.9%

4.4%
4.4%

4.1%

3.4%

3.7%

F I SC A L 20 1 5 F I X E D A S S ET PL A N 
Percent of $700 million estimated investment 

21%

38%

41%

41%  Essential Maintenance
38%  Growth Capacity
21%   Cost Savings

18   GENERAL MILL S

2014 ANN UAL REPORT  19

General Mills has a strong tradition of returning cash to 
shareholders through dividends and share repurchases. 
Cash dividends to shareholders totaled nearly $1 billion 
in 2014, almost 70 percent more than the level of divi-
dends paid five years ago. In March 2014, our board of 
directors approved an 8 percent increase in the quarterly 
dividend rate effective with the May 2014 payment. The 
current annualized dividend rate of $1.64 represents a 
yield of 3 percent at recent market prices for General 
Mills stock.  General Mills and its predecessor firm have 
paid regular dividends without interruption or reduction 
for 115 years, and our goal is to continue increasing divi-
dends over time in line with our earnings growth.

For  consistent  growth  businesses  like  ours,  where 
annual earnings increases typically translate into stock 
price appreciation, share buybacks create value. Since 
2010, our share repurchase activity has lowered aver-
age diluted shares outstanding by roughly 1 percent a 
year. That’s despite pauses in our buyback program to 
fund the strategic acquisitions of Yoplait International 
and Yoki.  

Fiscal 2014 was a year of strong repurchase activity 
– we reduced our average diluted share count by 20 mil-
lion. In 2015, we expect a further 3 to 4 percent reduc-
tion in the average share count. Some of that reduction 
is already in-hand, due to the timing of our repurchases 
in 2014. 

Net income growth and disciplined use of cash are the 
drivers of increasing returns on average total capital 
(ROC). General Mills ROC has declined in recent years, 
due primarily to the acquisitions of Yoplait and Yoki. Our 
plans for 2015 call for improved ROC, powered by earn-
ings growth and continued prudent capital management.

D I V I D E N DS PA I D
Dollars in millions

2009
2010
201 1
2012
2013
2014

580

644

729

800

868

983

G ROS S S H A R E R E PU RC H A S E S
Dollars in millions

2010
201 1
2012
2013
2014

692

313

1,164

1,045

1,745

R ETU R N O N AV E R AG E TOTA L C A PITA L*
Percent

2010
201 1
2012
2013
2014

13.9%
13.7%

12.7%

12.0%

11.6%

* See page 87 for discussion of non-GAAP measures.

18   GENER AL MILLS

20 14 ANNUAL REPORT  19

Selected Financial Data

The following table sets forth selected financial data for each of the fiscal years in the five-year period ended  
May 25, 2014:

In Millions, Except Per Share Data, Percentages and Ratios  

2014 

2013  

2012  

2011  

2010 

Fiscal Year 

Operating data:
Net sales 
Gross margin (a) 
Selling, general, and administrative expenses 

Total segment operating profit 
   excluding Venezuela currency devaluation (b) 
Divestiture (gain) 

$ 17,909.6  

$ 17,774.1  

$  16,657.9   $  14,880.2   $  14,635.6

    6,369.8  

    6,423.9  

    6,044.7  

    5,953.5  

    5,800.2 

    3,474.3  

    3,552.3  

    3,380.7  

    3,192.0  

    3,162.7 

    3,153.9  

    3,222.9  

    3,011.6  

    2,945.6  

    2,854.5 

(65.5) 

— 

— 

(17.4) 

—

Net earnings attributable to General Mills 

    1,824.4  

    1,855.2  

    1,567.3  

    1,798.3  

    1,530.5 

Advertising and media expense 

Research and development expense 

Average shares outstanding: 

   Diluted 

Earnings per share:

 869.5  

 243.6  

 895.0  

 237.9  

 913.7  

 245.4  

 843.7  

 235.0  

 908.5 

 218.3 

 645.7  

 665.6  

 666.7  

 664.8  

 683.3 

   Diluted 
$ 
   Diluted, excluding certain items affecting comparability (b)  $ 

 2.83  

 2.82  

$ 

$ 

 2.79  

 2.72  

$ 

$ 

 2.35   $ 

 2.70   $ 

 2.56   $ 

 2.48   $ 

2.24 

2.31

Operating ratios:
Gross margin as a percentage of net sales 

Selling, general, and administrative expenses as a 

35.6% 

36.1% 

36.3% 

40.0% 

39.6%

   percentage of net sales 

19.4% 

20.0% 

20.3% 

21.5% 

21.6%

Total segment operating profit excluding Venezuela 
   currency devaluation as a percentage of net sales (b) 
Effective income tax rate 
Return on average total capital (a) (b) 

17.6% 

33.3% 

11.6% 

18.1% 

29.2% 

12.0% 

18.1% 

32.1% 

12.7% 

19.8% 

29.7% 

13.7% 

19.5%

35.0%

13.9%

Balance sheet data:
Land, buildings, and equipment 

Total assets 

Long-term debt, excluding current portion 
Total debt (a) 

Cash flow data:
Net cash provided by operating activities 

Capital expenditures 
Fixed charge coverage ratio (a) 
Operating cash flow to debt ratio (a) 

Share data:
Low stock price 

High stock price 

Closing stock price 

Cash dividends per common share 

$   3,941.9  

$   3,878.1  

$    3,652.7   $    3,345.9   $    3,127.7 

   23,145.7  

   22,658.0  

   21,096.8  

   18,674.5  

   17,678.9 

    6,423.5  

    5,926.1  

    6,161.9  

    5,542.5  

    5,268.5 

    8,785.8  

    7,969.1  

    7,429.6  

    6,885.1  

    6,425.9 

$   2,541.0  

$   2,926.0  

$    2,407.2   $    1,531.1   $   2,185.1

 663.5  

 8.04  

28.9% 

 613.9  

7.62 

36.7% 

 675.9  

 6.26  

 648.8  

 7.03  

 649.9 

 6.42 

32.4% 

22.2% 

34.0%

$ 

 46.86  

$   37.55  

$  

 34.95   $  

 33.57   $  

 25.59 

 54.40  

 53.81  

 1.55  

 50.93  

 48.98  

 1.32  

 41.05  

 39.08  

 1.22  

34,500 

 39.95  

 39.29  

 1.12  

35,000 

 36.96 

 35.62 

 0.96 

33,000

Number of full- and part-time employees 

  43,000 

  41,000 

(a) See Glossary on page 85 of this report for definition. 
(b) See Non-GAAP Measures on page 87 of this report for our discussion of this measure not defined by generally accepted accounting principles.

20   GENERA L MILL S

2014 ANNUAL REPORT  21

 
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
Management’s Discussion and Analysis of  
Financial Condition and Results of Operations

EXECUTIVE OVERVIEW

We are a global consumer foods company. We develop 
distinctive value-added food products and market them 
under unique brand names. We work continuously to 
improve  our  established  products  and  to  create  new 
products that meet consumers’ evolving needs and pref-
erences. In addition, we build the equity of our brands 
over  time  with  strong  consumer-directed  marketing, 
innovative  new  products,  and  effective  merchandis-
ing. We believe our brand-building strategy is the key 
to winning and sustaining leading share positions in  
markets around the globe.

Our fundamental financial goal is to generate supe-
rior returns for our stockholders over the long term. We 
believe that increases in net sales, segment operating 
profit, earnings per share (EPS), and return on average 
total capital are the key drivers of financial performance 
for our business. 

Our specific growth objectives are to consistently deliver:

•  low single-digit annual growth in net sales; 
•   mid single-digit annual growth in total segment oper-
ating profit excluding Venezuela currency devaluation; 

•   high single-digit annual growth in diluted EPS 

excluding certain items affecting comparability; and 

•  improvement in return on average total capital.

We believe that this financial performance, coupled 
with an attractive dividend yield, should result in long-
term value creation for stockholders. We return a sub-
stantial amount of cash to stockholders through share 
repurchases and dividends.

Fiscal 2014 was a challenging year, as developed mar-
kets continued to experience weak consumer trends and 
quite low category growth. The cereal category in devel-
oped markets was soft and the global yogurt category 
was impacted by significant dairy inflation. For the fiscal 
year ended May 25, 2014, our net sales grew 1 percent 
and total segment operating profit excluding Venezuela 
currency devaluation of $3,154 million declined 2 per-
cent from $3,223 million last year. Our return on aver-
age total capital declined by 40 basis points, as fiscal 
2014 earnings did not grow in line with our capital base. 
Diluted EPS grew 1 percent and diluted EPS excluding 
certain items affecting comparability increased 4 per-
cent (See the “Non-GAAP Measures” section on page 87 

for discussion of total segment operating profit exclud-
ing Venezuela currency devaluation, diluted EPS exclud-
ing certain items affecting comparability and return on 
average total capital, which are not defined by gener-
ally accepted accounting principles (GAAP)). Net cash 
provided by operations totaled $2.5 billion in fiscal 2014, 
enabling us to increase our annual dividend payments 
per share by 17 percent from fiscal 2013. We also made 
significant capital investments totaling $664 million in 
fiscal 2014 and repurchased $1.7 billion of shares of com-
mon stock. 

We achieved the following related to our key operating 

objectives for fiscal 2014: 
•  We delivered a strong line-up of consumer marketing, 
merchandising, and innovation to support our leading 
brands and continued to build our global platforms in 
markets around the world.
•  We returned $2.7 billion to stockholders in fiscal 2014, 
including  a  17  percent  dividend  increase  and  47  per-
cent more shares of common stock repurchased that 
resulted in a 3 percent net reduction in average shares 
outstanding.
•  While we exercised good administrative cost control, 
executed  strong  holistic  margin  management  (HMM) 
efforts, increased share repurchases and had favorable 
interest expense, net sales and segment operating profit 
excluding Venezuela currency devaluation performance 
were below our targets. We achieved 1 percent growth in 
net sales, primarily contributions from new businesses 
added  in  fiscal  2013.  Total  segment  operating  profit 
excluding Venezuela currency devaluation declined 2 per-
cent and diluted EPS excluding certain items affecting 
comparability increased 4 percent. 

Details  of  our  financial  results  are  provided  in  the 
“Fiscal 2014 Consolidated Results of Operations” section 
below.

In fiscal 2015, we expect to generate constant currency 
growth consistent with our long-term model, including 
the effects of a 53 week year:
•  We are targeting mid single-digit growth in constant 
currency net sales, primarily driven by volume growth 
and a 53rd week, with double-digit growth in emerg-
ing markets and low single-digit growth in developed 
markets.

20   GE NERA L MILLS

20 14 ANNUAL REPORT  21

•  We expect to grow share in the U.S. cereal category 
through  significant  product  innovation,  build  on  our 
improving  performance  in  the  U.S.  yogurt  category, 
and continue our strong growth in the snack category 
around the world.
•  We are targeting mid single-digit growth in total con-
stant currency segment operating profit in fiscal 2015. 
We continue to view our HMM discipline of cost savings 
and mix management as a competitive advantage. Cost 
of sales HMM is expected to offset anticipated input 
cost inflation of 3 percent.
•  We are targeting high single-digit growth in constant 
currency diluted EPS excluding certain items affecting 
comparability.
•  We expect to deliver strong cash returns to stockhold-
ers in fiscal 2015, including annualized dividends per 
share of $1.64 and share repurchases that are expected 
to result in a net reduction in shares outstanding of at 
least 3 percent. 
•  Our businesses generate strong levels of cash flows, 
and we will use some of this cash to reinvest in our 
business. Our fiscal 2015 plans call for approximately 
$730 million of expenditures for capital projects. 

from the mark-to-market valuation of certain commod-
ity positions and grain inventories, and restructuring 
charges related to our fiscal 2012 productivity and cost 
savings plan. Fiscal 2013 results include the effects from 
various discrete tax items, the impact of Venezuela cur-
rency devaluation, restructuring charges related to our 
fiscal 2012 productivity and cost savings plan, integra-
tion costs resulting from the acquisition of Yoki, and 
gains  from  the  mark-to-market  valuation  of  certain 
commodity positions and grain inventories. Diluted EPS 
excluding  these  items  affecting  comparability  totaled 
$2.82 in fiscal 2014, up 4 percent from $2.72 in fiscal 
2013 (see the “Non-GAAP Measures” section on page 87 
for a description of our use of this measure and our dis-
cussion of the items affecting comparability).

The components of net sales growth are shown in the 

following table:

Components of Net Sales Growth

Contributions from volume growth (a) 
Net price realization and mix 

Fiscal 2014
vs. 2013

 1 pt

 1 pt

 (1) pt

 1 pt

Certain terms used throughout this report are defined 

Foreign currency exchange 

in a glossary on page 85 and 86 of this report.

Net sales growth 

FISCAL 2014 CONSOLIDATED RESULTS OF 
OPERATIONS

Our consolidated results for fiscal 2014 include one addi-
tional quarter of operating activity from the acquisition of 
Yoki Alimentos S.A. (Yoki) in Brazil, one additional quarter 
of operating activity from the assumption of the Canadian 
Yoplait franchise license, and three additional quarters 
of operating activity from the acquisition of Immaculate 
Baking Company in the United States. Collectively, these 
items are referred to as “new businesses” in comparing 
our fiscal 2014 results to fiscal 2013.

Fiscal 2014 net sales grew 1 percent to $17,910 mil-
lion including 1 percentage point of growth contributed 
by new businesses. Excluding new businesses, net sales 
grew 1 percent, offset by 1 percentage point of unfa-
vorable foreign currency exchange. In fiscal 2014, net 
earnings attributable to General Mills were $1,824 mil-
lion, down 2 percent from $1,855 million in fiscal 2013, 
and we reported diluted EPS of $2.83 in fiscal 2014, up 
1 percent from $2.79 in fiscal 2013. Fiscal 2014 results 
include a gain on the divestiture of certain grain eleva-
tors, the impact of Venezuela currency devaluation, gains 

(a) Measured in tons based on the stated weight of our product shipments. 

Net sales grew 1 percent in fiscal 2014 driven by an 1 
percentage point increase in contributions from volume 
growth, including 2 percentage points of contribution 
from volume growth due to new businesses. Favorable net 
price realization and mix contributed 1 percentage point 
of growth, and unfavorable foreign currency exchange 
decreased net sales growth by 1 percentage point. 

Cost  of  sales  increased  $190  million  in  fiscal  2014 
to  $11,540  million.  Higher  volume  drove  an  $115  mil-
lion increase in cost of sales. Product mix also drove 
an $130 million increase in cost of sales. In fiscal 2014, 
we recorded a $49 million net decrease in cost of sales 
related to mark-to-market valuation of certain commod-
ity positions and grain inventories as described in Note 
7 to the Consolidated Financial Statements on page 55 
of this report, compared to a net decrease of $4 million 
in fiscal 2013. We also recorded a $23 million foreign 
exchange loss in fiscal 2014 related to the Venezuela cur-
rency devaluation compared to a $16 million loss in fis-
cal 2013. In fiscal 2013, we also recorded a $17 million 
non-recurring expense related to the assumption of the 
Canadian Yoplait franchise license.

22   GENERAL  MILL S

2014 ANNUAL REPORT  23

  
  
Gross margin declined 1 percent in fiscal 2014 versus 
fiscal 2013. Gross margin as a percent of net sales of 36 
percent was relatively flat compared to fiscal 2013. 

Selling, general and administrative (SG&A) expenses 
decreased $78 million in fiscal 2014 versus fiscal 2013. 
The decrease in SG&A expenses was primarily driven by 
a 3 percent decrease in advertising and media expense, 
a smaller contribution to the General Mills Foundation, 
a decrease in incentive compensation expense and lower 
pension expense compared to fiscal 2013. In fiscal 2014, 
we recorded a $39 million charge related to Venezuela 
currency devaluation compared to a $9 million charge in 
fiscal 2013. In addition, we recorded $12 million of inte-
gration costs in fiscal 2013 related to our acquisition of 
Yoki. SG&A expenses as a percent of net sales decreased 
1 percent compared to fiscal 2013. 

Restructuring,  impairment,  and  other  exit  costs 
totaled $4 million in fiscal 2014. The restructuring charge 
related to a productivity and cost savings plan approved 
in the fourth quarter of fiscal 2012. These restructuring 
actions were completed in fiscal 2014.  In fiscal 2014, we 
paid $22 million in cash related to restructuring actions.
During fiscal 2014, we recorded a divestiture gain of 
$66 million related to the sale of certain grain elevators 
in our U.S. Retail segment. There were no divestitures in 
fiscal 2013. 

Interest, net for fiscal 2014 totaled $302 million, $15 
million lower than fiscal 2013. The average interest rate 
decreased 41 basis points, including the effect of the mix 
of debt, generating a $31 million decrease in net interest. 
Average interest bearing instruments increased $367 
million, generating a $16 million increase in net interest.  
Our consolidated effective tax rate for fiscal 2014 was 
33.3 percent compared to 29.2 percent in fiscal 2013. 
The 4.1 percentage point increase was primarily related 
to the restructuring of our General Mills Cereals, LLC 
(GMC) subsidiary during the first quarter of 2013 which 
resulted in a $63 million decrease to deferred income tax 
liabilities related to the tax basis of the investment in 
GMC and certain distributed assets, with a correspond-
ing non-cash reduction to income taxes. During fiscal 
2013, we also recorded a $34 million discrete decrease 
in income tax expense and an increase in our deferred 
tax assets related to certain actions taken to restore 
part of the tax benefits associated with Medicare Part 
D subsidies which had previously been reduced in fiscal 
2010 with the enactment of the Patient Protection and 
Affordable Care Act, as amended by the Health Care and 
Education Reconciliation Act of 2010. Our fiscal 2013 tax 

expense also includes a $12 million charge associated 
with the liquidation of a corporate investment.

After-tax earnings from joint ventures for fiscal 2014 
decreased  to  $90  million  compared  to  $99  million  in  
fiscal  2013  primarily  driven  by  increased  consumer 
spending  at  Cereal  Partners  Worldwide  (CPW)  and   
unfavorable foreign currency exchange from Häagen-
Dazs Japan, Inc. (HDJ).

The change in net sales for each joint venture is set 

forth in the following table:

Joint Venture Change in Net Sales

As Reported 
Fiscal 2014 
vs. 2013 

 Constant Currency Basis
Fiscal 2014 
 vs. 2013 

CPW 

HDJ 

Joint Ventures  

(1)% 

(8) 

(2)% 

Flat

9%

2%

In fiscal 2014, CPW net sales declined by 1 percent-
age point due to unfavorable foreign currency exchange. 
Contribution from volume growth was flat compared to 
fiscal 2013. In fiscal 2014, net sales for HDJ decreased 
8 percentage points from fiscal 2013 as 11 percentage 
points of contributions from volume growth was offset 
by 17 percentage points of net sales decline from unfa-
vorable  foreign  currency  exchange  and  2  percentage 
points of net sales decline attributable to unfavorable net 
price realization and mix. 

Average diluted shares outstanding decreased by 
20 million in fiscal 2014 from fiscal 2013 due primar-
ily to the repurchase of 36 million shares, partially 
offset by the issuance of 7 million shares related to 
stock compensation plans.

FISCAL 2014 CONSOLIDATED BALANCE   
SHEET ANALYSIS

Cash and cash equivalents increased $126 million from 
fiscal 2013.

Receivables increased $37 million from fiscal 2013 pri-

marily driven by timing of sales.

Inventories increased $14 million from fiscal 2013.
Prepaid expenses and other current assets decreased 
$29 million from fiscal 2013, mainly due to a decrease in 
other receivables related to the liquidation of a corporate 
investment. 

Land, buildings, and equipment increased $64 million 
from fiscal 2013, as $664 million of capital expenditures 

22   GENERA L MILLS

20 14 ANNUAL REPORT  23

  
  
  
  
were partially offset by depreciation expense of $585 
million.

Goodwill  and  other  intangible  assets  increased 
$27 million from fiscal 2013, primarily due to foreign 
exchange.

Other assets increased $302 million from fiscal 2013, 
primarily  related  to  favorable  investment  returns  on 
pension plan assets. 

Accounts payable increased $188 million from fiscal 

2013, primarily due to the extension of payment terms.

Notes payable and long-term debt, including current 
portion, increased $817 million from fiscal 2013 primar-
ily due to $228 million of net long-term debt issuances 
and $573 million of net commercial paper issuances.

The current and noncurrent portions of net deferred 
income taxes liability increased $331 million from fis-
cal 2013 primarily as a result of changes in the funded 
status of our defined benefit postretirement plans which 
were recognized through accumulated other compre-
hensive income (AOCI).

Other current liabilities decreased $378 million from 
fiscal 2013, primarily driven by dividends declared in the 
fourth quarter of fiscal 2013 that were paid in the first 
quarter of fiscal 2014.

Other liabilities decreased $310 million from fiscal 
2013, primarily driven by a decrease in pension, postem-
ployment, and postretirement liabilities.

Redeemable  interest  increased  $17  million  from   

fiscal 2013. 

Retained earnings increased $1,085 million from fiscal 
2013, reflecting fiscal 2014 net earnings of $1,824 mil-
lion less dividends declared of $740 million. Treasury 
stock increased $1,532 million from fiscal 2013, due to 
$1,775 million of share repurchases, partially offset by 
$243 million related to stock-based compensation plans. 
Additional paid in capital increased $65 million from 
fiscal 2013, including $30 million related to the settle-
ment  of  an  accelerated  share  repurchase  agreement. 
AOCI decreased by $245 million from fiscal 2013. 

Noncontrolling  interests  increased  $14  million  in   

fiscal 2014.

FISCAL 2013 CONSOLIDATED RESULTS OF 
OPERATIONS

Our consolidated results for fiscal 2013 include three 
quarters  of  operating  activity  from  the  acquisitions 
of Yoki in Brazil and Food Should Taste Good in the 
United  States,  and  the  assumption  of  the  Canadian 

Yoplait franchise license (Yoplait Canada), four quarters 
of results for Yoplait Ireland and Parampara Foods in 
India, and two quarters of results for Immaculate Baking 
Company  in  the  United  States.  Also  included  in  the 
first quarter of fiscal 2013 are two additional months of 
results from the acquisition of Yoplait S.A.S. Collectively, 
these items are referred to as “new businesses” in com-
paring our fiscal 2013 results to fiscal 2012.

Fiscal 2013 net sales grew 7 percent to $17,774 mil-
lion. In fiscal 2013, net earnings attributable to General 
Mills were $1,855 million, up 18 percent from $1,567 
million in fiscal 2012, and we reported diluted EPS of 
$2.79 in fiscal 2013, up 19 percent from $2.35 in fiscal 
2012. Fiscal 2013 results include the effects from vari-
ous discrete tax items, the impact of Venezuela currency 
devaluation, restructuring charges related to our fiscal 
2012  productivity  and  cost  savings  plan,  integration 
costs resulting from the acquisition of Yoki, and gains 
from the mark-to-market valuation of certain commod-
ity positions and grain inventories. Fiscal 2012 results 
include losses from the mark-to-market valuation of cer-
tain commodity positions and grain inventories, restruc-
turing charges related to our 2012 productivity and cost 
savings plan, and integration costs resulting from the 
acquisitions of Yoplait S.A.S. and Yoplait Marques S.A.S. 
Diluted EPS excluding these items affecting comparabil-
ity totaled $2.72 in fiscal 2013, up 6 percent from $2.56 
in fiscal 2012 (see the “Non-GAAP Measures” section on 
page 87 for a description of our use of this measure and 
our discussion of the items affecting comparability).

The components of net sales growth are shown in the 

following table:

Components of Net Sales Growth

Contributions from volume growth (a) 

Net price realization and mix 

Foreign currency exchange 

Net sales growth 

Fiscal 2013
vs. 2012

9 pts

 (1) pt

 (1) pt

7 pts

(a) Measured in tons based on the stated weight of our product shipments. 

Net sales grew 7 percent in fiscal 2013, including 6 
percentage points of growth contributed by new busi-
nesses, primarily Yoki, Yoplait S.A.S., and Yoplait Canada. 
Excluding the impact of new businesses, net sales grew 2 
percent, partially offset by 1 percentage point of unfavor-
able foreign currency exchange. Contributions from vol-
ume growth increased net sales by 9 percentage points, 
including 8 percentage points of contribution from volume 

24   GENERA L MILL S

2014 ANN UAL REPORT  25

  
  
growth due to new businesses. Unfavorable net price 
realization and mix decreased net sales growth by 1 per-
centage point and unfavorable foreign currency exchange 
decreased net sales growth by 1 percentage point.

Cost  of  sales  increased  $737  million  in  fiscal  2013 
to $11,350 million. Higher volume drove a $982 million 
increase in cost of sales. We also recorded a $17 mil-
lion non-recurring expense related to the assumption of 
the Canadian Yoplait franchise license and a $16 mil-
lion charge related to Venezuela currency devaluation 
in fiscal 2013. These increases were partially offset by 
a $170 million decrease in cost of sales attributable to 
product mix. In fiscal 2013, we recorded a $4 million net 
decrease in cost of sales related to mark-to-market valu-
ation of certain commodity positions and grain invento-
ries as described in Note 7 to the Consolidated Financial 
Statements on page 55 of this report, compared to a net 
increase of $104 million in fiscal 2012.

Gross margin grew 6 percent in fiscal 2013 versus fis-
cal 2012. Gross margin as a percent of net sales of 36 
percent was relatively flat compared to fiscal 2012. 

SG&A expenses were up $172 million in fiscal 2013 
versus  fiscal  2012.  The  increase  in  SG&A  expenses 
was  primarily  driven  by  the  addition  of  new  busi-
nesses and an increase in pension expense. In addition, 
we recorded a $9 million foreign exchange loss result-
ing from the remeasurement of assets and liabilities of 
our Venezuelan subsidiary following the devaluation of 
the bolivar in fiscal 2013. Excluding these items, SG&A 
expenses decreased compared to fiscal 2012, including 
a 2 percent decrease in advertising and media expense. 
SG&A expenses as a percent of net sales were flat com-
pared to fiscal 2012.

Restructuring,  impairment,  and  other  exit  costs 
totaled  $20  million  in  fiscal  2013.  In  fiscal  2013,  we 
recorded a $19 million restructuring charge related to 
a productivity and cost savings plan approved in the 
fourth quarter of fiscal 2012, consisting of $11 million 
of employee severance expense and other exit costs of 
$8 million. All of our operating segments were affected 
by these actions including $16 million related to our 
International  segment,  $2  million  related  to  our  U.S. 
Retail segment, and $1 million related to our Convenience 
Stores and Foodservice segment. In addition, we recorded 
$1 million of charges associated with other previously 
announced restructuring actions. In fiscal 2013, we paid 
$80 million in cash related to restructuring actions. In 
fiscal 2012, we recorded a $102 million restructuring 

charge related to the productivity and cost savings plan 
approved in the fourth quarter of fiscal 2012.

Interest, net for fiscal 2013 totaled $317 million, $35 
million lower than fiscal 2012. The average interest rate 
decreased 60 basis points, including the effect of the mix 
of debt, generating a $43 million decrease in net inter-
est. Average interest bearing instruments increased $167 
million, primarily from an increase in incremental bor-
rowing to fund the acquisition of Yoki, generating an $8 
million increase in net interest.

Our consolidated effective tax rate for fiscal 2013 was 
29.2 percent compared to 32.1 percent  in fiscal 2012. 
The 2.9 percentage point decrease was primarily related 
to the restructuring of our GMC subsidiary during the 
first quarter of fiscal 2013 which resulted in a $63 mil-
lion decrease to deferred income tax liabilities related 
to the tax basis of the investment in GMC and certain 
distributed assets, with a corresponding discrete non-
cash reduction to income taxes. During fiscal 2013, we 
also recorded a $34 million discrete decrease in income 
tax expense and an increase in our deferred tax assets 
related to certain actions taken to restore part of the 
tax benefits associated with Medicare Part D subsidies 
which had previously been reduced in fiscal 2010 with 
the enactment of the Patient Protection and Affordable 
Care Act, as amended by the Health Care and Education 
Reconciliation Act of 2010. Our fiscal 2013 tax expense 
also includes a $12 million charge associated with the 
liquidation of a corporate investment.

After-tax earnings from joint ventures for fiscal 2013 
increased to $99 million compared to $88 million in fis-
cal 2012 primarily due to higher tax rates in fiscal 2012 
as a result of discrete tax items and higher operating 
profit offset by unfavorable foreign currency exchange in  
fiscal 2013.

The change in net sales for each joint venture is set 

forth in the following table:

Joint Venture Change in Net Sales

As Reported 
Fiscal 2013 
vs. 2012 

 Constant Currency Basis 
 Fiscal 2013
vs. 2012 

CPW 

HDJ 

Joint Ventures  

(1)% 

(2)  

(1)% 

2%

5

3%

In fiscal 2013, CPW net sales declined by 1 percentage 
point as 2 percentage points of net sales growth from 
favorable net price realization and mix were offset by 3 

24   GENER AL MI LLS

20 14 ANNUAL REPORT  25

  
  
  
  
percentage points of net sales decline from unfavorable 
foreign currency exchange. Contribution from volume 
growth was flat compared to fiscal 2012. In fiscal 2013, 
net sales for HDJ decreased 2 percentage points from fis-
cal 2012 as 6 percentage points of net sales growth from 
volume contribution was offset by 7 percentage points 
of net sales decline from unfavorable foreign currency 
exchange  and  1  percentage  point  of  net  sales  decline 
attributable to unfavorable net price realization and mix.

Average diluted shares outstanding decreased by 1 
million in fiscal 2013 from fiscal 2012, due primarily to 
the repurchase of 24 million shares. 

RESULTS OF SEGMENT OPERATIONS

Our businesses are organized into three operating seg-
ments: U.S. Retail; International; and Convenience Stores 
and Foodservice.

The following tables provide the dollar amount and percentage of net sales and operating profit from each seg-

ment for fiscal years 2014, 2013, and 2012:

Net Sales 

In Millions 

U.S. Retail 

International 

Convenience Stores and Foodservice 

Total 

Segment Operating Profit 

U.S. Retail 

International 

Convenience Stores and Foodservice 

Total 

2014  

Fiscal Year

 2013  

2012 

Dollars  

Percent 
of Total  

Dollars  

Percent  
of Total  

Dollars  

Percent
of Total

$10,604.9  

59% 

 $10,614.9  

60% 

 $10,480.2  

 5,385.9  

 1,918.8  

30  

11  

  5,200.2  

 1,959.0  

29  

11   

 4,194.3  

1,983.4  

63%

25  

12  

$17,909.6  

100% 

 $17,774.1  

100% 

 $16,657.9  

100%

$2,311.5  

75% 

 $2,392.9  

 472.9  

 307.3  

15  

10  

 490.2  

 314.6  

75% 

15   

10   

 $2,295.3  

429.6  

 286.7  

76%

14  

10 

$3,091.7  

100% 

 $3,197.7  

100% 

 $3,011.6  

100%

Segment operating profit excludes unallocated corpo-
rate items, gain on divestitures, and restructuring, impair-
ment, and other exit costs because these items affecting 
operating profit are centrally managed at the corporate 
level  and  are  excluded  from  the  measure  of  segment 
profitability reviewed by our executive management.

from volume growth and net price realization and mix 
were flat compared to fiscal 2013. 

In fiscal 2013, net sales for this segment totaled $10.6 
billion, up 1 percent from fiscal 2012 due to contributions 
from volume growth. Net price realization and mix was 
flat compared to fiscal 2012. 

U.S.  Retail  Segment Our  U.S.  Retail  segment  reflects 
business  with  a  wide  variety  of  grocery  stores,  mass 
merchandisers, membership stores, natural food chains, 
and drug, dollar and discount chains operating through-
out the United States. Our product categories in this 
business segment include ready-to-eat cereals, refriger-
ated yogurt, soup, meal kits, shelf stable and frozen veg-
etables, refrigerated and frozen dough products, dessert 
and baking mixes, frozen pizza and pizza snacks, grain, 
fruit and savory snacks, and a wide variety of organic 
products including granola bars, cereal, and soup.

In fiscal 2014, net sales for our U.S. Retail segment were 
$10.6 billion, flat compared to fiscal 2013. Contributions 

Components of U.S. Retail Net Sales Growth

 Fiscal 2014 
vs. 2013  

 Fiscal 2013
vs. 2012

Contributions from volume growth (a) 
Net price realization and mix 

Net sales growth 

Flat  

Flat  

Flat  

 1pt

Flat

1pt

(a) Measured in tons based on the stated weight of our product shipments. 

26   GENERA L MILLS

2014 ANNUAL REPORT  27

  
 
 
  
  
 
  
Net sales for our U.S. retail divisions are shown in the 

tables below:

U.S. Retail Net Sales by Division

In Millions  

Big G 

 Fiscal Year

 2014  

 2013  

 2012 

$  2,345.4  

 $  2,340.8    $  2,387.9 

Baking Products 

1,831.7  

  1,845.7    

 1,792.8 

Snacks 

Frozen Foods 

Meals 

Yoplait 

 1,823.8   

 1,717.2    

 1,578.6 

  1,525.5  

  1,549.6    

 1,601.0 

  1,418.8   

 1,481.0  

  1,452.8 

  1,311.9  

  1,352.6  

  1,418.5 

Small Planet Foods and other 

  347.8  

  328.0  

 248.6 

Total 

$10,604.9  

 $10,614.9   $10,480.2 

U.S. Retail Net Sales Percentage  
Change by Division

Big G 

Baking Products 

Snacks 

Frozen Foods 

Meals 

Yoplait 

Small Planet Foods 

Total 

Fiscal 2014  
vs. 2013 

Fiscal 2013
vs. 2012 

Flat 

(1)%  

6   

(2)  

(4)  

(3)  

6   

Flat  

 (2)%

3  

9  

 (3) 

2  

 (5) 

35  

 1%

Fiscal  2014  U.S.  Retail  segment  net  sales  were  flat 
compared to fiscal 2013 as net sales growth in Snacks 
and Small Planet Foods was offset by declines in Meals, 
Yoplait,  Frozen  Foods,  and  Baking  Products  divisions.  
Big G division net sales growth was flat compared to fis-
cal 2013. 

The 1 percentage point increase in the fiscal 2013 U.S. 
Retail segment net sales was driven by the Snacks, Small 
Planet Foods, Baking Products, and Meals divisions, par-
tially offset by declines in the Yoplait, Frozen Foods, and 
Big G divisions.

Segment operating profit of $2.3 billion in fiscal 2014 
declined $81 million, or 3 percent, from fiscal 2013. The 
decrease reflects higher trade spending, partially offset by 
a 1 percent reduction in advertising and media expense. 

Segment operating profit of $2.4 billion in fiscal 2013 
improved $98 million, or 4 percent, from fiscal 2012. The 
increase was primarily driven by a 5 percent reduction 
in advertising and media expense, favorable net price 
realization and mix, and higher volume, partially offset 
by an increase in input costs.

International Segment Our International segment con-
sists of retail and foodservice businesses outside of the 
United States. Our product categories include ready-to-
eat cereals, shelf stable and frozen vegetables, meal kits, 
refrigerated and frozen dough products, dessert and bak-
ing mixes, frozen pizza snacks, refrigerated yogurt, grain 
and fruit snacks, and super-premium ice cream and fro-
zen desserts. We also sell super-premium ice cream and 
frozen desserts directly to consumers through owned 
retail  shops.  Our  International  segment  also  includes 
products manufactured in the United States for export, 
mainly to Caribbean and Latin American markets, as 
well as products we manufacture for sale to our inter-
national joint ventures. Revenues from export activities 
and franchise fees are reported in the region or country 
where the end customer is located. 

As part of a long-term plan to conform the fiscal year 
ends of all our operations, we have changed the report-
ing period of certain countries within our International 
segment from an April fiscal year end to a May fiscal 
year end to match our fiscal calendar. Accordingly, in 
the  year of change,  our results include 13 months of 
results  from  the  affected  operations  compared  to  12 
months in previous and future fiscal years. In fiscal 2013, 
we changed the reporting period for our operations in 
Europe  and  Australia.  In  fiscal  2012,  we  changed  the 
reporting period for our operations in China. The impact 
of these changes was not material to the fiscal 2013 or 
fiscal 2012 International segment results of operations. 

Net sales for our International segment were up 4 per-
cent in fiscal 2014 compared to fiscal 2013, to $5,386 
million, including 5 percentage points of growth from 
new businesses, primarily Yoki and Yoplait Canada. The 
growth in fiscal 2014 included 5 percentage points of 
contributions from volume growth, including 7 percent-
age points resulting from new businesses, and 3 per-
centage points of favorable net price realization and mix, 
partially offset by 4 percentage points of unfavorable for-
eign currency exchange. 

Net sales totaled $5,200 million in fiscal 2013, up 24 
percent from $4,194 million in fiscal 2012. The growth in 
fiscal 2013 was driven by 21 percentage points from new 
businesses,  primarily  Yoki,  Yoplait  S.A.S.,  and  Yoplait 
Canada. Excluding the impact of new businesses, net 
sales growth was up 3 percent. Volume contributed 34 
percentage points of net sales growth, including 32 per-
centage points resulting from new businesses, partially 
offset by 6 percentage points of unfavorable net price 
realization and mix and 4 percentage points of unfavor-
able foreign currency exchange. 

20 14 ANNUAL REPORT  27

26   GENE RAL MI LLS

  
  
 
Components of International Net Sales Growth

 Fiscal 2014 
vs. 2013  

 Fiscal 2013
vs. 2012

Contributions from volume growth (a) 
Net price realization and mix 

Foreign currency exchange 

Net sales growth 

5  pts 

3  pts 

(4) pts 

4  pts 

 34  pts

 (6) pts

 (4)  pt

 24  pts

(a) Measured in tons based on the stated weight of our product shipments. 

Net sales for our International segment by geographic 

region are shown in the following tables:

International Net Sales by Geographic Region

In Millions  

Europe (a) 
Canada 
Asia/Pacific (b) 
Latin America 

Total 

 Fiscal Year

 2014  

 2013  

 2012 

$2,188.8  

 $2,214.6    $1,988.5 

  1,195.3  

 1,210.5  

  981.8  

 899.1   

 990.9 

 810.1 

  1,020.0   

 876.0   

  404.8 

$5,385.9  

 $5,200.2    $4,194.3 

(a) Fiscal 2013 net sales for the Europe region include an additional month 
of results.

(b) Fiscal 2012 net sales for the Asia/Pacific region include an additional 
month of results.

International Change in Net Sales by Geographic Region 

Percentage Change in 
Net Sales as Reported 

Percentage Change in 
Net Sales on Constant   
Currency Basis (a)

Fiscal 2014 
vs. 2013 

Fiscal 2013 
vs. 2012 

Fiscal 2014  Fiscal 2013
vs. 2012

vs. 2013 

Europe (b) 
Canada 

Asia/Pacific 

Latin America 
Total (b) 

(1)% 

 11% 

(4)%  

(1) 

9  

16  

4% 

22 

 11 

 116  

 24% 

5  

9   

 38   
8% 

15%

 22  

11  

139  
 28%

(a) See the “Non-GAAP Measures” section on page 87 for our use of this 
measure.

(b) Fiscal 2013 percentage change in net sales as reported for the Europe 
region includes 4 percentage points of growth due to an additional month 
of results. The impact to fiscal 2013 net sales growth for the International 
segment was not material.

The 4 percentage point increase in the International 
segment fiscal 2014 net sales was driven by growth in 
the Latin America and Asia/Pacific regions, partially off-
set by declines in the Europe and Canada regions. On a 
constant currency basis, International segment net sales 
grew 8 percent, with 38 percent growth in the Latin 
America  region,  9  percent  growth  in  the  Asia/Pacific 

region, and 5 percent growth in the Canada region, par-
tially offset by 4 percent decline in the Europe region.   

The 24 percentage point increase in the International 
segment  fiscal  2013  net  sales  was  driven  by  growth 
across  all  regions.  On  a  constant  currency  basis, 
International segment net sales grew 28 percent, with 
139 percent growth in the Latin America region, 15 per-
cent growth in the Europe region, 22 percent growth in 
the Canada region, and 11 percent growth in the Asia/
Pacific region.

Segment  operating  profit  for  fiscal  2014  declined 
4 percent to $473 million from $490 million in fiscal 
2013, primarily driven by unfavorable foreign currency 
exchange  including  a  $62  million  charge  related  to 
Venezuela currency devaluation in fiscal 2014 and higher 
input costs, partially offset by volume growth, favorable 
net price realization and mix, and an additional quar-
ter of results from the Yoki acquisition. In addition we 
recorded a $17 million non-recurring expense related to 
the assumption of the Canadian Yoplait franchise license 
and a $25 million charge related to Venezuela currency 
devaluation in fiscal 2013. International segment operat-
ing profit excluding the impact of Venezuela currency 
devaluation was $535 million in fiscal 2014, an increase 
of 4 percent compared to $515 million in fiscal 2013 (see 
the “Non-GAAP Measure” section on page 87 for our use 
of this measure).

Segment operating profit for fiscal 2013 grew 14 per-
cent to $490 million from $430 million in fiscal 2012, 
primarily driven by volume growth, the Yoki acquisition, 
and a full year of activity from Yoplait S.A.S., partially 
offset by unfavorable foreign currency exchange, includ-
ing a $25 million charge related to Venezuela currency 
devaluation.  International  segment  operating  profit 
excluding the impact of Venezuela currency devaluation 
was $515 million in fiscal 2013, a 20 percent increase 
compared to $430 million in fiscal 2012 (see the “Non-
GAAP Measure” section on page 87 for our use of this 
measure).

Venezuela  is  a  highly  inflationary  economy  and  as 
such, we remeasure the value of the assets and liabilities 
of our Venezuelan subsidiary based on the exchange rate 
at which we expect to remit dividends in U.S. dollars. 
In February 2013, the Venezuelan government devalued 
the bolivar by resetting the official exchange rate. The 
effect of the devaluation in fiscal 2013 was a $25 mil-
lion foreign exchange loss in segment operating profit 
resulting from the remeasurement of assets and liabili-
ties of our Venezuelan subsidiary. On February 19, 2014, 

28   GENERAL  MILL S

2014 ANN UAL REPORT  29

 
  
  
 
 
 
 
  
 
the Venezuelan government established a new foreign 
exchange market mechanism (“SICAD 2”) and has indi-
cated that this will be the market through which U.S. 
dollars will be obtained for the remittance of dividends. 
This market has significantly higher foreign exchange 
rates  than  those  available  through  the  other  foreign 
exchange mechanisms. In the fourth quarter of fiscal 
2014, we recorded a $62 million foreign exchange loss 
in the International segment operating profit resulting 
from the remeasurement of assets and liabilities of our 
Venezuelan subsidiary at the SICAD 2 rate of 50.0 boli-
vars per U.S. dollar. We have been able to access U.S. 
dollars  through  the  SICAD  2  market.  Our  Venezuela 
operations represent less than 1 percent of our consoli-
dated assets, liabilities, net sales, and segment operating 
profit. As of May 25, 2014, we had $3 million of non-U.S. 
dollar cash balances in Venezuela. 

Convenience  Stores  and  Foodservice  Segment  In 
the first quarter of fiscal 2014, we changed the name 
of our Bakeries and Foodservice operating segment to 
Convenience Stores and Foodservice. The businesses in 
this segment were unchanged. Our major product cat-
egories  are  ready-to-eat  cereals,  snacks,  refrigerated 
yogurt, unbaked and fully baked frozen dough prod-
ucts, baking mixes, and flour. Many products we sell 
are branded to the consumer and nearly all are branded 
to  our  customers. We  sell  to  distributors  and  opera-
tors in many customer channels including foodservice, 
convenience stores, vending, and supermarket bakeries. 
Substantially all of this segment’s operations are located 
in the United States. 

For fiscal 2014, net sales for our Convenience Stores 
and Foodservice segment decreased 2 percent to $1,919 
million  primarily  driven  by  an  1  percentage  point 
decrease in contributions from volume growth and 1 
percentage point of unfavorable net price realization and 
mix. Volume declines were driven by the loss of busi-
ness with a major customer as well as the impact of 
inclement weather, as fiscal 2014 had a sharp increase 
in weather-related events such as school and business 
closings. Unfavorable net price realization and mix were 
driven by commodity index priced items.

For fiscal 2013, net sales for our Convenience Stores 
and Foodservice segment decreased 1 percent to $1,959 
million due to a 1 percentage point decrease in contribu-
tions from volume growth. Net price realization and mix 
was flat compared to fiscal 2012 as gains from favorable 

product mix were offset by declines in commodity index 
priced items. 

Components of Convenience Stores and Foodservice Net 
Sales Growth

Contributions from volume growth (a) 
Net price realization and mix 

Foreign currency exchange 

Net sales growth 

Fiscal 2014 
vs. 2013 

 Fiscal 2013
 vs. 2012

(1) pt 

(1) pt 

NM 

(2) pts 

 (1) pt

 Flat

 NM

 (1) pt

(a) Measured in tons based on the stated weight of our product shipments. 

Net sales for our Convenience Stores and Foodservice 

segment are shown in the following table:

Convenience Stores and Foodservice Net Sales

In Millions  

Total 

 2014  

 2013  

 2012 

$ 1,918.8  

 $ 1,959.0  

 $ 1,983.4 

 Fiscal Year

In fiscal 2014, segment operating profit was $307 mil-
lion, down 2 percent from $315 million in fiscal 2013. The 
decrease was primarily driven by volume declines, unfa-
vorable net price realization, and investments to protect 
and grow the business. 

In  fiscal  2013,  segment  operating  profit  was  $315 
million, up 10 percent from $287 million in fiscal 2012. 
The increase was primarily driven by favorable product 
mix, lower manufacturing and input costs, and reduced 
administrative costs.

Unallocated Corporate Items Unallocated corporate items 
include corporate overhead expenses, variances to planned 
domestic employee benefits and incentives, contributions 
to the General Mills Foundation, and other items that 
are not part of our measurement of segment operating 
performance. This includes gains and losses from mark-
to-market valuation of certain commodity positions until 
passed back to our operating segments in accordance 
with our policy as discussed in Note 2 of the Consolidated 
Financial Statements on page 48 of this report.

For fiscal 2014, unallocated corporate expense totaled 
$196 million compared to $326 million last year. In fiscal 
2014 we recorded a $49 million net decrease in expense 
related to mark-to-market valuation of certain commod-
ity positions and grain inventories, compared to a $4 
million net decrease in expense last year. Compensation 

28   GENERAL MI LL S

20 14 ANNUAL REPORT  29

  
  
 
and benefit expenses decreased $59 million and the con-
tribution to the General Mills Foundation decreased in 
fiscal 2014 compared to fiscal 2013. In fiscal 2013, we 
also recorded $12 million of integration costs related to 
the acquisition of Yoki.

Unallocated corporate expense totaled $326 million 
in fiscal 2013 compared to $348 million in fiscal 2012. 
In fiscal 2013, we recorded a $4 million net decrease in 
expense related to mark-to-market valuation of certain 
commodity positions and grain inventories, compared to 
a $104 million net increase in expense in fiscal 2012. 
Pension expense increased $40  million  in  fiscal 2013 
compared to fiscal 2012. In fiscal 2013, we also recorded 
$12 million of integration costs related to the acquisition 
of Yoki.

IMPACT OF INFLATION

We have experienced significant input cost volatility for 
several years. Our gross margin performance in fiscal 
2014 reflects the impact of 4 percent input cost inflation, 
primarily on commodities inputs. We expect input cost 
inflation of 3 percent in fiscal 2015. We attempt to mini-
mize the effects of inflation through HMM, planning, 
and operating practices. Our risk management practices 
are discussed on page 40 of this report.

The  Patient  Protection  and  Affordable  Care  Act, 
as  amended  by  the  Health  Care  and  Education 
Reconciliation Act of 2010 (collectively, the Act) was 
signed into law in March 2010. The Act codifies health 
care reforms with staggered effective dates from 2010 
to 2018. Many provisions in the Act require the issu-
ance of additional guidance from various government 
agencies. Because the Act does not take effect fully until 
future years, the Act did not have a material impact 
on our fiscal 2014, 2013, or 2012 results of operations. 
Estimates of the future impacts of several of the Act’s 
provisions  are  incorporated  into  our  postretirement 
benefit  liability. The  Act  may  also  impact  our  future 
health care benefit related expenses. Given the complex-
ity of the Act, the extended time period over which the 
reforms will be implemented, and the unknown impact 
of future regulatory guidance, the full impact of the Act 
on future periods will not be known until those regula-
tions are adopted.

LIQUIDITY

The primary source of our liquidity is cash flow from 
operations. Over the most recent three-year period, our 
operations have generated $7.9 billion in cash. A sub-
stantial portion of this operating cash flow has been 
returned to stockholders through share repurchases and 
dividends. We also use cash from operations to fund 
our capital expenditures and acquisitions. We typically 
use a combination of cash, notes payable, and long-term 
debt to finance significant acquisitions and major capital 
expansions. 

As of May 25, 2014, we had $840 million of cash and 
cash equivalents held in foreign jurisdictions which will 
be  used  to  fund  foreign  operations  and  acquisitions. 
There is currently no need to repatriate these funds in 
order to meet domestic funding obligations or scheduled 
cash distributions. If we choose to repatriate cash held 
in foreign jurisdictions, we intend to do so only in a tax-
neutral manner. 

Cash Flows from Operations

In Millions 

 2014  

2013  

 2012 

Fiscal Year

Net earnings, including  

  earnings attributable  

  to redeemable and  

  noncontrolling interests 

$ 1,861.3   $ 1,892.5    $ 1,589.1 

Depreciation and amortization 

 585.4  

 588.0  

 541.5 

After-tax earnings  

  from joint ventures 

  (89.6)  

 (98.8)  

 (88.2)

Distributions of earnings  

  from joint ventures 

 90.5  

 115.7  

 68.0 

Stock-based compensation 

  108.5  

 100.4  

 108.3 

Deferred income taxes 

 172.5  

  81.8  

  149.4 

Tax benefit on exercised options 

  (69.3) 

 (103.0) 

  (63.1)

Pension and other postretirement  

  benefit plan contributions 

 (49.7)  

 (223.2) 

 (222.2)

Pension and other postretirement  

  benefit plan costs 

Divestiture (gain) 

Restructuring, impairment,  

 124.1  

 131.2  

 (65.5)  

 —  

 77.8 

 — 

  and other exit costs 

  (18.8) 

 (60.2) 

 97.8 

Changes in current assets  

  and liabilities, excluding the  

  effects of acquisitions 

  (32.2) 

 471.1   

 243.8 

Other, net 

Net cash provided by  

  (76.2) 

  30.5   

 (95.0)

  operating activities 

$ 2,541.0   $ 2,926.0    $ 2,407.2 

30   GENERAL MIL LS

2014 ANNUAL REPORT  31

  
In fiscal 2014, our operations generated $2.5 billion of 
cash compared to $2.9 billion in fiscal 2013. The $385 
million decrease is primarily due a $503 million change 
in current assets and liabilities. The change in current 
assets and liabilities is primarily driven by a $403 million 
change in other current liabilities largely due to changes 
in trade promotion and income tax accruals, and a $107 
million change in inventory.  In addition, in fiscal 2013 
we made a $200 million voluntary contribution to our 
principal domestic pension plans.

We strive to grow core working capital at or below 
the rate of growth in our net sales. For fiscal 2014, core 
working capital decreased 9 percent, compared to net 
sales growth of 1 percent, primarily due to an increase 
in accounts payable. In fiscal 2013, core working capi-
tal decreased 5 percent, compared to net sales growth 
of 7 percent, and in fiscal 2012, core working capital 
decreased 7 percent, compared to net sales growth of 
12 percent. 

In fiscal 2013, our operations generated $2.9 billion 
of  cash  compared  to  $2.4  billion  in  fiscal  2012.  The 
$519 million increase is primarily due to a $303 million 
increase in net earnings and $227 million from changes 
in current assets and liabilities. Other current liabili-
ties accounted for $336 million of the increase in cur-
rent assets and liabilities due to trade and tax accruals, 
and accounts payable accounted for $252 million of the 
increase partly as the result of the extension of payment 
terms. These  were  partially  offset  by  a  $214  million 
change in prepaid expenses and other current assets 
primarily due to changes in derivative receivables and 
changes in other receivables related to the liquidation 
of a corporate investment, and a $126 million change 
in inventory largely driven by a lower level of inventory 
reduction activity compared to fiscal 2012. In both fiscal 
2013 and fiscal 2012, we made a $200 million voluntary 
contribution to our principal domestic pension plans. In 
addition, we paid $80 million in cash related to restruc-
turing actions in fiscal 2013. 

Cash Flows from Investing Activities

In Millions 

 2014  

2013  

 2012 

Fiscal Year

Purchases of land, buildings,  

  and equipment 

Acquisitions,  

$  (663.5)  $   (613.9)  $   (675.9)

  net of cash acquired 

— 

 (898.0)    (1,050.1)

Investments in affiliates, net 

  (54.9) 

 (40.4) 

  (22.2)

Proceeds from disposal of land,  

  buildings, and equipment 

  6.6  

  24.2  

Proceeds from divestiture 

Exchangeable note 

Other, net 

Net cash used by  

 121.6  

  29.3  

  (0.9) 

— 

16.2  

 (3.5) 

 2.2

—

(131.6)

 6.8 

investing activities 

$  (561.8)  $(1,515.4)  $(1,870.8)

In  fiscal  2014,  cash  used  by  investing  activities 
decreased by $954 million from fiscal 2013. We invested 
$664 million in land, buildings, and equipment in fis-
cal 2014, $50 million more than the same period last 
year. We made $55 million of investments in affiliates, 
primarily CPW, in fiscal 2014. In the fourth quarter of 
fiscal 2014 we sold certain grain elevators for approxi-
mately $122 million in cash, subject to a working capi-
tal adjustment. In addition we received $29 million in 
payments from Sodiaal International (Sodiaal) in fiscal 
2014 against the $132 million exchangeable note we pur-
chased in 2012.

In  fiscal  2013,  cash  used  by  investing  activities 
decreased  by  $355  million  from  fiscal  2012.  In  fiscal 
2013, we acquired Yoki, a privately held food company 
headquartered in Sao Bernardo do Campo, Brazil, for an 
aggregate purchase price of $940 million, comprised of 
$820 million of cash, net of $31 million of cash acquired, 
and  $120  million  of  non-cash  consideration  for  debt 
assumed. We invested $614 million in land, buildings, 
and equipment in fiscal 2013, $62 million less than the 
same period in fiscal 2012. In addition, we received $16 
million in payments from Sodiaal in fiscal 2013 against 
the $132 million exchangeable note. 

We expect capital expenditures to be approximately 
$730 million in fiscal 2015. These expenditures will sup-
port initiatives that are expected to fuel International 
growth, increase manufacturing capacity for Snacks, and 
continue HMM initiatives throughout the supply chain.

30   GENER AL MI LLS

20 14 ANNUAL REPORT  31

  
 
unrelated financial institution for shares which were 
settled in the first quarter of fiscal 2014. During fiscal 
2012, we repurchased 8 million shares of our common 
stock for an aggregate purchase price of $313 million.  

Dividends paid in fiscal 2014 totaled $983 million, or 
$1.55 per share, a 17 percent per share increase from fis-
cal 2013. Dividends paid in fiscal 2013 totaled $868 mil-
lion, or $1.32 per share, an 8 percent per share increase 
from fiscal 2012 dividends of $1.22 per share. On March 
11,  2014,  our  Board  of  Directors  approved  a  dividend 
increase, effective with the May 1, 2014 payment, to an 
annual rate of $1.64 per share, a 6 percent increase from 
the rate paid in fiscal 2014.

Selected Cash Flows from Joint Ventures

Selected cash flows from our joint ventures are set 

forth in the following table:

Inflow (Outflow), in Millions 

2014  

2013  

2012 

Advances to joint ventures, net 

$ (54.9) 

$ (36.7) 

$ (22.2)

Dividends received 

  90.5  

  115.7  

  68.0 

Fiscal Year

CAPITAL RESOURCES

Total capital consisted of the following:

In Millions 

Notes payable 

 May 25, 2014 

 May 26, 2013

$  1,111.7   $ 

 599.7 

Current portion of long-term debt 

  1,250.6   

 1,443.3 

Long-term debt 

Total debt 

Redeemable interest 

Noncontrolling interests 

Stockholders’ equity 

Total capital 

 6,423.5   

 5,926.1 

  8,785.8   

 7,969.1 

  984.1   

  470.6   

 967.5 

 456.3 

  6,534.8   

 6,672.2 

$16,775.3  

 $16,065.1 

Cash Flows from Financing Activities

Fiscal Year

In Millions 

 2014  

2013  

 2012 

Change in notes payable 

$   572.9   $ 

 (44.5)   $   227.9 

Issuance of long-term debt 

  1,673.0  

1,001.1  

 1,390.5 

Payment of long-term debt 

  (1,444.8) 

  (542.3) 

 (1,450.1)

Proceeds from common stock  

issued on exercised options 

  108.1   

 300.8  

Tax benefit on exercised options 

  69.3  

 103.0  

 233.5 

  63.1 

Purchases of common  

  stock for treasury 

  (1,745.3)    (1,044.9) 

  (313.0)

Dividends paid 

  (983.3) 

 (867.6) 

  (800.1)

Addition of noncontrolling interest 

 17.6   

— 

—

Distributions to noncontrolling  

  and redeemable interest holders    (77.4) 

 (39.2) 

 (5.2)

Other, net 

Net cash used by  

  (14.2) 

 (6.6) 

  (13.2)

  financing activities 

$ (1,824.1)  $ (1,140.2)  $  (666.6)

Net  cash  used  by  financing  activities  increased  by 
$684 million in fiscal 2014. We had $387 million more 
net debt issuances in fiscal 2014 than the same period 
a year ago. For more information on our debt issuances, 
please  refer  to  Note  8  to  the  Consolidated  Financial 
Statements on page 63 of this report.

During fiscal 2014, we received $108 million in pro-
ceeds from common stock issued on exercised options 
compared to $301 million in fiscal 2013, a decrease of 
$193 million. During fiscal 2012, we received $234 mil-
lion in proceeds from common stock issued on exercised 
options.

In June 2010, our Board of Directors authorized the 
repurchase of up to 100 million shares of our common 
stock. The Board terminated this authorization in May 
2014 and approved a new authorization for the repur-
chase of up to 100 million shares of our common stock. 
Purchases under the authorization can be made in the 
open  market  or  in  privately  negotiated  transactions, 
including the use of call options and other derivative 
instruments, Rule 10b5-1 trading plans, and accelerated 
repurchase programs. The authorization has no specified 
termination date.

During fiscal 2014, we paid $1,745 million to repur-
chase 36 million shares of our common stock. During 
fiscal  2013,  we  repurchased  24  million  shares  of  our 
common stock for an aggregate purchase price of $1,015 
million, including 6 million shares with a fair value of 
$270 million purchased as part of an accelerated share 
repurchase (ASR) agreement. Under the terms of this 
agreement, we also paid an additional $30 million to the 

32   GENERAL MILL S

2014 ANNUAL REPORT  33

   
 
 
The following table details the fee-paid committed and 
uncommitted credit lines we had available as of May 25, 
2014:

In Billions 

Credit facility expiring: 

 April 2017 

 May 2019 

Total committed credit facilities 

Uncommitted credit facilities 

Total committed and  

 Facility  
Amount 

Borrowed
 Amount

$1.7  

  1.0  

  2.7  

  0.4  

$  —

—

—

 0.1

 uncommitted credit facilities 

$3.1  

$0.1

To  ensure  availability  of  funds,  we  maintain  bank 
credit lines sufficient to cover our outstanding short-
term  borrowings.  Commercial  paper  is  a  continuing 
source  of  short-term  financing. We  have  commercial 
paper programs available to us in the United States and 
Europe. We also have uncommitted and asset-backed 
credit  lines  that  support  our  foreign  operations. The 
credit facilities contain several covenants, including a 
requirement to maintain a fixed charge coverage ratio of 
at least 2.5 times.

Certain of our long-term debt agreements, our credit 
facilities,  and  our  noncontrolling  interests  contain 
restrictive covenants. As of May 25, 2014, we were in 
compliance with all of these covenants.

We have $1,251 million of long-term debt maturing 
in the next 12 months that is classified as current. We 
believe that cash flows from operations, together with 
available short- and long-term debt financing, will be 
adequate to meet our liquidity and capital needs for at 
least the next 12 months.

As  of  May  25,  2014,  our  total  debt,  including  the 
impact of derivative instruments designated as hedges, 
was 71 percent in fixed-rate and 29 percent in floating-
rate instruments, compared to 73 percent in fixed-rate 
and  27  percent  in  floating-rate  instruments  on  May 
26, 2013. The change in the fixed-rate and floating-rate 
percentages was driven by increased commercial paper 
issuances.

Growth in return on average total capital is one of 
our  key  performance  measures  (see  the  “Non-GAAP 
Measures” section on page 87 for our discussion of this 
measure,  which  is  not  defined  by  GAAP).  Return  on 
average total capital decreased from 12.0 percent in fis-
cal 2013 to 11.6 percent in fiscal 2014, as fiscal 2014 earn-
ings did not grow in line with our capital base. We also 

believe that our fixed charge coverage ratio and the ratio 
of operating cash flow to debt are important measures of 
our financial strength. Our fixed charge coverage ratio in 
fiscal 2014 was 8.04 compared to 7.62 in fiscal 2013. The 
measure increased from fiscal 2013 as earnings before 
income taxes and after-tax earnings from joint ventures 
increased by $120 million and fixed charges decreased 
by $10 million, driven primarily by lower interest. Our 
operating cash flow to debt ratio decreased 7.8 percent-
age points to 28.9 percent in fiscal 2014, driven by an 
increase in total debt.

We have a 51 percent controlling interest in Yoplait 
S.A.S.  and  a  50  percent  interest  in  Yoplait  Marques 
S.A.S.  and  Liberté  Marques  S.a.r.l.  Sodiaal  holds  the 
remaining interests in each of these entities. We con-
solidate these entities into our consolidated financial 
statements. We record Sodiaal’s 50 percent interest in 
Yoplait Marques S.A.S. and Liberté Marques S.a.r.l. as 
noncontrolling  interests,  and  their  49  percent  inter-
est in Yoplait S.A.S. as a redeemable interest on our 
Consolidated Balance Sheets. These euro- and Canadian 
dollar-denominated interests are reported in U.S. dollars 
on our Consolidated Balance Sheets. Sodiaal has the 
ability to put a limited portion of its redeemable inter-
est to us at fair value once per year up to a maximum 
remaining  term  of  6  years.  As  of  May  25,  2014,  the 
redemption value of the redeemable interest was $984 
million which approximates its fair value.

During the first quarter of fiscal 2013, in conjunction 
with the consent of the Class A investor, we restructured 
General Mills Cereals, LLC (GMC) through the distribu-
tion of its manufacturing assets, stock, inventory, cash 
and certain intellectual property to a wholly owned sub-
sidiary. GMC retained the remaining intellectual prop-
erty. Immediately following the restructuring, the Class 
A Interests of GMC were sold by the then current holder 
to another unrelated third-party investor.

The third-party holder of the GMC Class A Interests 
receives quarterly preferred distributions from available 
net income based on the application of a floating pre-
ferred return rate, currently equal to the sum of three-
month LIBOR plus 110 basis points, to the holder’s capital 
account balance established in the most recent mark-
to-market valuation (currently $252 million). The pre-
ferred return rate is adjusted every three years through a 
negotiated agreement with the Class A Interest holder or 
through a remarketing auction. 

The holder of the Class A Interests may initiate a liq-
uidation of GMC under certain circumstances, including, 

32   GE NERA L MILLS

20 14 ANNUAL REPORT  33

 
without limitation, the bankruptcy of GMC or its sub-
sidiaries, GMC’s failure to deliver the preferred distribu-
tions on the Class A Interests, GMC’s failure to comply 
with portfolio requirements, breaches of certain cove-
nants, lowering of our senior debt rating below either 
Baa3 by Moody’s or BBB- by Standard & Poor’s, and a 
failed attempt to remarket the Class A Interests. In the 
event of a liquidation of GMC, each member of GMC will 
receive the amount of its then current capital account 
balance.  We  may  avoid  liquidation  by  exercising  our 
option to purchase the Class A Interests. 

We may exercise our option to purchase the Class A 
Interests for consideration equal to the then current 
capital account value, plus any unpaid preferred return 
and the prescribed make-whole amount. If we purchase 
these interests, any change in the unrelated third-party 
investor’s capital account from its original value will be 
charged directly to retained earnings and will increase 
or decrease the net earnings used to calculate EPS in 
that period.

OFF-BALANCE SHEET ARRANGEMENTS AND 
CONTRACTUAL OBLIGATIONS

As of May 25, 2014, we have issued guarantees and com-
fort letters of $341 million for the debt and other obliga-
tions of consolidated subsidiaries, and guarantees and 
comfort letters of $284 million for the debt and other 
obligations of non-consolidated affiliates, mainly CPW. 
In addition, off-balance sheet arrangements are gener-
ally limited to the future payments under non-cancelable 
operating leases, which totaled $388 million as of May 
25, 2014.

As of May 25, 2014, we had invested in five variable 
interest entities (VIEs). None of our VIEs are material to 
our results of operations, financial condition, or liquidity 
as of and for the year ended May 25, 2014.

Our defined benefit plans in the United States are 
subject to the requirements of the Pension Protection 
Act (PPA). The PPA revised the basis and methodology 
for determining defined benefit plan minimum funding 
requirements as well as maximum contributions to and 
benefits paid from tax-qualified plans. The PPA may ulti-
mately require us to make additional contributions to 
our domestic plans. We do not expect to be required to 
make any contributions in fiscal 2015.

The following table summarizes our future estimated 
cash payments under existing contractual obligations, 
including payments due by period:

In Millions 

 Total 

 Payments Due by Fiscal Year

  2020 and
  2015    2016 - 17    2018 - 19   Thereafter

Long-term debt (a) 

$  7,681.0   $1,249.5  $2,000.0  $1,250.0  $3,181.5 

Accrued interest 

  92.5  

 92.5  

— 

— 

—

Operating leases (b) 

 388.5  

  93.9     130.2  

  76.1  

  88.3 

Capital leases 

  1.0  
Purchase obligations (c)  2,830.4    2,203.6     446.8  

  1.5  

 2.5  

— 

—

  95.2  

  84.8 

Total contractual  

  obligations 

10,994.9   3,641.0   2,578.0   1,421.3   3,354.6 

Other long-term  

  obligations (d) 

  1,520.9  

— 

— 

— 

—

Total long-term  

  obligations 

$12,515.8   $3,641.0  $2,578.0  $1,421.3  $3,354.6

(a)  Amounts represent the expected cash payments of our long-term debt 
and do not include $2 million for capital leases or $9 million for net 
unamortized bond premiums and discounts and fair value adjustments.

(b)   Operating leases represents the minimum rental commitments under 

non-cancelable operating leases.

(c)  The majority of the purchase obligations represent commitments for raw 
material and packaging to be utilized in the normal course of business 
and for consumer marketing spending commitments that support our 
brands. For purposes of this table, arrangements are considered purchase 
obligations if a contract specifies all significant terms, including fixed or 
minimum quantities to be purchased, a pricing structure, and approxi-
mate timing of the transaction. Most arrangements are cancelable with-
out a significant penalty and with short notice (usually 30 days). Any 
amounts reflected on the Consolidated Balance Sheets as accounts pay-
able and accrued liabilities are excluded from the table above.

(d)  The fair value of our foreign exchange, equity, commodity, and grain 
derivative contracts with a payable position to the counterparty was $28 
million as of May 25, 2014, based on fair market values as of that date. 
Future changes in market values will impact the amount of cash ulti-
mately paid or received to settle those instruments in the future. Other 
long-term obligations mainly consist of liabilities for accrued compensa-
tion and benefits, including the underfunded status of certain of our 
defined benefit pension, other postretirement benefit, and postemploy-
ment plans, and miscellaneous liabilities. We expect to pay $21 million 
of benefits from our unfunded postemployment benefit plans and $14 
million of deferred compensation in fiscal 2015. We are unable to reliably 
estimate the amount of these payments beyond fiscal 2015. As of May 25, 
2014, our total liability for uncertain tax positions and accrued interest 
and penalties was $193 million. 

SIGNIFICANT ACCOUNTING ESTIMATES

For a complete description of our significant account-
ing policies, see Note 2 to the Consolidated Financial 
Statements on page 48 of this report. Our significant 
accounting estimates are those that have a meaning-
ful impact on the reporting of our financial condition 
and results of operations. These estimates include our 
accounting for promotional expenditures, valuation of 
long-lived assets, intangible assets, redeemable interest, 
stock-based compensation, income taxes, and defined 

34   GENERAL  MILLS

2014 ANNUAL REPORT  35

  
 
 
 
 
 
benefit pension, other postretirement, and postemploy-
ment benefits.

Promotional  Expenditures  Our  promotional  activi-
ties are conducted through our customers and directly 
or  indirectly  with  end  consumers.  These  activities 
include: payments to customers to perform merchan-
dising activities on our behalf, such as advertising or 
in-store displays; discounts to our list prices to lower 
retail shelf prices; payments to gain distribution of new 
products; coupons, contests, and other incentives; and 
media and advertising expenditures. The recognition of 
these costs requires estimation of customer participa-
tion and performance levels. These estimates are made 
based on the forecasted customer sales, the timing and 
forecasted costs of promotional activities, and other fac-
tors. Differences between estimated expenses and actual 
costs are recognized as a change in management esti-
mate in a subsequent period. Our accrued trade, coupon, 
and consumer marketing liabilities were $578 million as 
of May 25, 2014, and $635 million as of May 26, 2013. 
Because our total promotional expenditures (including 
amounts classified as a reduction of revenues) are sig-
nificant, if our estimates are inaccurate we would have 
to make adjustments in subsequent periods that could 
have a material effect on our results of operations.

Valuation of Long-Lived Assets We estimate the useful 
lives of long-lived assets and make estimates concern-
ing undiscounted cash flows to review for impairment 
whenever events or changes in circumstances indicate 
that the carrying amount of an asset (or asset group) 
may not be recoverable. Fair value is measured using 
discounted  cash  flows  or  independent  appraisals,  as 
appropriate.

Intangible Assets Goodwill and other indefinite lived 
intangible assets are not subject to amortization and are 
tested for impairment annually and whenever events 
or changes in circumstances indicate that impairment 
may  have  occurred.  Our  estimates  of  fair  value  for 
goodwill impairment testing are determined based on a 
discounted cash flow model. We use inputs from our 
long-range planning process to determine growth rates 
for sales and profits. We also make estimates of discount 
rates, perpetuity growth assumptions, market compara-
bles, and other factors. 

We evaluate the useful lives of our other intangible 
assets, mainly brands, to determine if they are finite or 

indefinite-lived. Reaching a determination on useful life 
requires significant judgments and assumptions regard-
ing the future effects of obsolescence, demand, compe-
tition, other economic factors (such as the stability of 
the industry, known technological advances, legislative 
action that results in an uncertain or changing regula-
tory environment, and expected changes in distribution 
channels), the level of required maintenance expendi-
tures, and the expected lives of other related groups of 
assets. Intangible assets that are deemed to have definite 
lives are amortized on a straight-line basis, over their 
useful lives, generally ranging from 4 to 30 years. Our 
estimate of the fair value of our brand assets is based on 
a discounted cash flow model using inputs which include 
projected revenues from our long-range plan, assumed 
royalty rates that could be payable if we did not own the 
brands, and a discount rate. 

As  of  May  25,  2014,  we  had  $13.1  billion  of  good-
will and indefinite-lived intangible assets. Our Europe 
and Yoplait U.S. reporting units and Uncle Toby’s and 
Mountain High brands have experienced declining busi-
ness performance and we will continue to monitor these 
businesses. While we currently believe that the fair value 
of each intangible exceeds its carrying value and that 
those  intangibles  so  classified  will  contribute  indefi-
nitely to our cash flows, materially different assumptions 
regarding future performance of our businesses or a dif-
ferent weighted-average cost of capital could result in 
significant impairment losses and amortization expense.  
We performed our fiscal 2014 assessment of our intan-
gible assets as of November 25, 2013. As of our annual 
assessment date, there was no impairment of any of our 
intangible assets as their related fair values were sub-
stantially in excess of the carrying values, except for the 
Uncle Toby’s brand, which had a fair value 8 percent 
greater than its carrying value of $63 million. In addi-
tion, our Mountain High brand had a fair value 23 per-
cent greater than its carrying value of $35 million. 

Redeemable Interest During  the  third  quarter  of  fis-
cal 2014, we adjusted the redemption value of Sodiaal’s 
redeemable  interest  in  Yoplait  S.A.S.  based  on  a  dis-
counted cash flow model. The significant assumptions 
used to estimate the redemption value include projected 
revenue growth and profitability from our long-range 
plan, capital spending, depreciation and taxes, foreign 
currency rates, and a discount rate. As of May 25, 2014, 
the redemption value of the redeemable interest was 
$984 million.

34   GENERAL MI LLS

20 14 ANNUAL REPORT  35

Stock-based  Compensation  The  valuation  of  stock 
options is a significant accounting estimate that requires 
us to use judgments and assumptions that are likely 
to have a material impact on our financial statements. 
Annually, we make predictive assumptions regarding 
future stock price volatility, employee exercise behavior, 
dividend yield, and the forfeiture rate. For more infor-
mation on these assumptions, please refer to Note 11  
to the Consolidated Financial Statements on page 67 of 
this report.

The estimated fair values of stock options granted 
and the assumptions used for the Black-Scholes option- 
pricing model were as follows:

 Fiscal Year

 2014  

 2013  

 2012 

Estimated fair values of  

  stock options granted  

 $ 6.03  

 $ 3.65  

$ 5.88 

Assumptions: 

 Risk-free interest rate 

  2.6%  

 1.6%  

  2.9% 

 Expected term 

 Expected volatility 

 Dividend yield 

 9.0 years   9.0 years  8.5 years

 17.4%  

  17.3%  

17.6% 

  3.1%  

 3.5%  

3.3% 

The  risk-free  interest  rate  for  periods  during  the 
expected  term  of  the  options  is  based  on  the  U.S. 
Treasury zero-coupon yield curve in effect at the time of 
grant. An increase in the expected term by 1 year, leav-
ing all other assumptions constant, would increase the 
grant date fair value by 2 percent. If all other assump-
tions are held constant, a one percentage point increase 
in our fiscal 2014 volatility assumption would increase 
the grant date fair value of our fiscal 2014 option awards 
by 7 percent.

To the extent that actual outcomes differ from our 
assumptions,  we  are  not  required  to  true  up  grant-
date fair value-based expense to final intrinsic values. 
However, these differences can impact the classifica-
tion of cash tax benefits realized upon exercise of stock 
options, as explained in the following two paragraphs. 
Furthermore, historical data has a significant bearing on 
our forward-looking assumptions. Significant variances 
between actual and predicted experience could lead to 
prospective revisions in our assumptions, which could 
then significantly impact the year-over-year comparabil-
ity of stock-based compensation expense.

Any corporate income tax benefit realized upon exer-
cise or vesting of an award in excess of that previously 
recognized in earnings (referred to as a windfall tax ben-
efit) is presented in the Consolidated Statements of Cash 

36   GENERAL  MI L LS

Flows as a financing cash flow. The actual impact on 
future years’ financing cash flows will depend, in part, 
on the volume of employee stock option exercises dur-
ing a particular year and the relationship between the 
exercise-date market value of the underlying stock and 
the original grant-date fair value previously determined 
for financial reporting purposes.

Realized  windfall  tax  benefits  are  credited  to  addi-
tional paid-in capital within the Consolidated Balance 
Sheets. Realized shortfall tax benefits (amounts which 
are less than that previously recognized in earnings) are 
first offset against the cumulative balance of windfall 
tax benefits, if any, and then charged directly to income 
tax  expense,  potentially  resulting  in  volatility  in  our 
consolidated effective income tax rate. We calculated a 
cumulative amount of windfall tax benefits for the pur-
pose of accounting for future shortfall tax benefits and 
currently have sufficient cumulative windfall tax ben-
efits to absorb projected arising shortfalls, such that we 
do not currently expect future earnings to be affected by 
this provision. However, as employee stock option exer-
cise behavior is not within our control, it is possible that 
materially different reported results could occur if differ-
ent assumptions or conditions were to prevail.

Income Taxes We apply a more-likely-than-not threshold 
to the recognition and derecognition of uncertain tax 
positions. Accordingly, we recognize the amount of tax 
benefit that has a greater than 50 percent likelihood 
of  being  ultimately  realized  upon  settlement.  Future 
changes in judgment related to the expected ultimate 
resolution of uncertain tax positions will affect earnings 
in the quarter of such change. For more information on 
income taxes, please refer to Note 14 to the Consolidated 
Financial Statements on page 78 of this report.

Defined Benefit Pension, Other Postretirement Benefit, 
and Postemployment Benefit Plans We have defined 
benefit pension plans covering most employees in the 
United States, Canada, France, and the United Kingdom. 
We also sponsor plans that provide health care benefits 
to  the  majority  of  our  retirees  in  the  United  States, 
Canada,  and  Brazil.  Under  certain  circumstances,  we 
also  provide  accruable  benefits  to  former  or  inactive 
employees in the United States, Canada, and Mexico, and 
members of our Board of Directors, including severance 
and certain other benefits payable upon death. Please 
refer to Note 13 to the Consolidated Financial Statements 
on page 70 of this report for a description of our defined 

2014 ANNUAL REPORT  37

  
    
benefit  pension,  other  postretirement  benefit,  and 
postemployment benefit plans.

We recognize benefits provided during retirement or 
following employment over the plan participants’ active 
working lives. Accordingly, we make various assump-
tions  to  predict  and  measure  costs  and  obligations 
many years prior to the settlement of our obligations. 
Assumptions that require significant management judg-
ment and have a material impact on the measurement of 
our net periodic benefit expense or income and accumu-
lated benefit obligations include the long-term rates of 
return on plan assets, the interest rates used to discount 
the obligations for our benefit plans, and the health care 
cost trend rates.

Expected Rate of Return on Plan Assets Our expected 
rate of return on plan assets is determined by our asset 
allocation, our historical long-term investment perfor-
mance,  our  estimate  of  future  long-term  returns  by 
asset class (using input from our actuaries, investment 
services, and investment managers), and long-term infla-
tion assumptions. We review this assumption annually 
for each plan, however, our annual investment perfor-
mance for one particular year does not, by itself, signifi-
cantly influence our evaluation.

Our historical investment returns (compound annual 
growth rates) for our United States defined benefit pen-
sion and other postretirement benefit plan assets were 
15.3 percent, 13.9 percent, 9.2 percent, 8.4 percent, and 
9.9 percent for the 1, 5, 10, 15, and 20 year periods ended 
May 25, 2014.

On  a  weighted-average  basis,  the  expected  rate  of 
return for all defined benefit plans was 8.53 percent for 
fiscal 2014, 8.53 percent for fiscal 2013, and 9.52 percent 
for fiscal 2012. 

Lowering the expected long-term rate of return on 
assets by 100 basis points would increase our net pen-
sion and postretirement expense by $59 million for fiscal 
2015. A market-related valuation basis is used to reduce 
year-to-year expense volatility. The market-related valu-
ation recognizes certain investment gains or losses over 
a five-year period from the year in which they occur. 
Investment gains or losses for this purpose are the dif-
ference between the expected return calculated using 
the market-related value of assets and the actual return 
based on the market-related value of assets. Our outside 
actuaries perform these calculations as part of our deter-
mination of annual expense or income.

Discount  Rates  Our  discount  rate  assumptions  are 
determined annually as of the last day of our fiscal year 
for our defined benefit pension, other postretirement 
benefit, and postemployment benefit plan obligations. 
We work with our outside actuaries to determine the 
timing and amount of expected future cash outflows to 
plan participants and, using the Aa Above Median corpo-
rate bond yield, to develop a forward interest rate curve, 
including a margin to that index based on our credit 
risk. This forward interest rate curve is applied to our 
expected future cash outflows to determine our discount 
rate assumptions.

Our weighted-average discount rates were as follows:

Defined  
Other
Benefit   Postretirement   Postemployment 
Benefit 
 Benefit 
Pension 
Plans
Plans 
Plans 

Obligations as of  

  May 25, 2014, and  

  fiscal 2015 expense 

 4.54% 

  4.51% 

 3.82%

Obligations as of  

  May 26, 2013, and  

  fiscal 2014 expense 

Fiscal 2013 expense 

 4.54% 

 4.85% 

  4.50% 

  4.70% 

 3.70%

 3.86%

Lowering the discount rates by 100 basis points would 
increase our net defined benefit pension, other postretire-
ment benefit, and postemployment benefit plan expense 
for fiscal 2015 by approximately $96 million. All obliga-
tion-related experience gains and losses are amortized 
using a straight-line method over the average remaining 
service period of active plan participants.

Health Care Cost Trend Rates We review our health 
care cost trend rates annually. Our review is based on 
data we collect about our health care claims experience 
and information provided by our actuaries. This infor-
mation  includes  recent  plan  experience,  plan  design, 
overall industry experience and projections, and assump-
tions  used  by  other  similar  organizations.  Our  initial 
health care cost trend rate is adjusted as necessary to 
remain consistent with this review, recent experiences, 
and short-term expectations. Our initial health care cost 
trend rate assumption is 7.3 percent for retirees age 65 
and over and 6.5 percent for retirees under age 65 at the 
end of fiscal 2014. Rates are graded down annually until 
the ultimate trend rate of 5.0 percent is reached in 2025 
for all retirees. The trend rates are applicable for calcula-
tions only if the retirees’ benefits increase as a result of 

36   GENERAL MILLS

20 14 ANNUAL REPORT  37

 
 
 
 
health care inflation. The ultimate trend rate is adjusted 
annually, as necessary, to approximate the current eco-
nomic view on the rate of long-term inflation plus an 
appropriate health care cost premium. Assumed trend 
rates for health care costs have an important effect on 
the amounts reported for the other postretirement ben-
efit plans.

A one percentage point change in the health care cost 

trend rate would have the following effects:

In Millions 

One 

 One
Percentage   Percentage
Point
 Decrease

Point  
Increase 

Effect on the aggregate of the service and  

interest cost components in fiscal 2015 

$   4.7  

$  (3.9)

Effect on the other postretirement  

  accumulated benefit obligation as of  

  May 25, 2014 

  82.7   

 (73.2)

Any arising health care claims cost-related experience 
gain or loss is recognized in the calculation of expected 
future claims. Once recognized, experience gains and 
losses are amortized using a straight-line method over 
15 years, resulting in at least the minimum amortization 
required being recorded.

Financial Statement Impact In fiscal 2014, we recorded 
net defined benefit pension, other postretirement ben-
efit, and postemployment benefit plan expense of $140 
million compared to $159 million of expense in fiscal 
2013 and $106 million of expense in fiscal 2012. As of 
May 25, 2014, we had cumulative unrecognized actuarial 
net losses of $1.4 billion on our defined benefit pension 
plans and $80 million on our postretirement and pos-
temployment benefit plans, mainly as the result of liabil-
ity increases from lower interest rates, partially offset 
by recent increases in the values of plan assets. These 
unrecognized actuarial net losses will result in increases 
in our future pension expense and increases in postre-
tirement expense since they currently exceed the cor-
ridors defined by GAAP.

We use the 2014 IRS Static Mortality Table projected 
forward to our plans’ measurement dates to calculate 
the year-end defined benefit pension, other postretire-
ment benefit, and postemployment benefit obligations 
and annual expense.

Actual future net defined benefit pension, other post-
retirement  benefit,  and  postemployment  benefit  plan 
income or expense will depend on investment perfor-
mance,  changes  in  future  discount  rates,  changes  in 

health care cost trend rates, and other factors related to 
the populations participating in these plans.

RECENTLY ISSUED ACCOUNTING 
PRONOUNCEMENTS

In May 2014, the Financial Accounting Standards Board 
issued new accounting requirements for the recognition 
of revenue from contracts with customers. The require-
ments  of  the  new  standard  are  effective  for  annual 
reporting periods beginning after December 15, 2016, 
and interim periods within those annual periods, which 
for us is the first quarter of fiscal 2018. We do not expect 
this guidance to have a material impact on our results of 
operations or financial position.

CAUTIONARY STATEMENT RELEVANT TO FORWARD-
LOOKING INFORMATION FOR THE PURPOSE OF 
“SAFE HARBOR” PROVISIONS OF THE PRIVATE 
SECURITIES LITIGATION REFORM ACT OF 1995

This report contains or incorporates by reference for-
ward-looking  statements  within  the  meaning  of  the 
Private Securities Litigation Reform Act of 1995 that are 
based on our current expectations and assumptions. We 
also may make written or oral forward-looking state-
ments,  including  statements  contained  in  our  filings 
with the SEC and in our reports to stockholders.

The words or phrases “will likely result,” “are expected 
to,” “will continue,” “is anticipated,” “estimate,” “plan,” 
“project,” or similar expressions identify “forward-looking 
statements” within the meaning of the Private Securities 
Litigation Reform Act of 1995. Such statements are sub-
ject to certain risks and uncertainties that could cause 
actual results to differ materially from historical results 
and those currently anticipated or projected. We wish 
to caution you not to place undue reliance on any such 
forward-looking statements.

In connection with the “safe harbor” provisions of 
the Private Securities Litigation Reform Act of 1995, we 
are identifying important factors that could affect our 
financial performance and could cause our actual results 
in future periods to differ materially from any current 
opinions or statements.

Our  future  results  could  be  affected  by  a  variety 
of factors, such as: competitive dynamics in the con-
sumer foods industry and the markets for our products, 
including new product introductions, advertising activi-
ties, pricing actions, and promotional activities of our 

38   GENERAL MIL LS

2014 ANNUAL REPORT  39

 
 
 
 
competitors;  economic  conditions,  including  changes 
in inflation rates, interest rates, tax rates, or the avail-
ability of capital; product development and innovation; 
consumer  acceptance  of  new  products  and  product 
improvements; consumer reaction to pricing actions and 
changes in promotion levels; acquisitions or dispositions 
of businesses or assets; changes in capital structure; 
changes in the legal and regulatory environment, includ-
ing labeling and advertising regulations and litigation; 
impairments in the carrying value of goodwill, other 
intangible assets, or other long-lived assets, or changes 
in the useful lives of other intangible assets; changes 
in accounting standards and the impact of significant 
accounting estimates; product quality and safety issues, 
including recalls and product liability; changes in con-
sumer demand for our products; effectiveness of adver-
tising, marketing, and promotional programs; changes 
in consumer behavior, trends, and preferences, includ-
ing weight loss trends; consumer perception of health-
related issues, including obesity; consolidation in the 

retail environment; changes in purchasing and inventory 
levels of significant customers; fluctuations in the cost 
and availability of supply chain resources, including raw 
materials, packaging, and energy; disruptions or ineffi-
ciencies in the supply chain; volatility in the market value 
of derivatives used to manage price risk for certain com-
modities; benefit plan expenses due to changes in plan 
asset values and discount rates used to determine plan 
liabilities; failure or breach of our information technology 
systems; foreign economic conditions, including currency 
rate fluctuations; and political unrest in foreign markets 
and economic uncertainty due to terrorism or war.

You should also consider the risk factors that we iden-
tify in Item 1A of our 2014 Form 10-K which could also 
affect our future results.

We  undertake  no  obligation  to  publicly  revise  any 
forward-looking statements to reflect events or circum-
stances after the date of those statements or to reflect 
the occurrence of anticipated or unanticipated events.

38   GENERAL MILLS

20 14 ANNUAL REPORT  39

Quantitative and Qualitative  

  61waps;�ds;

in fair value that we expect to incur. Further, since the 
hedging instrument (the derivative) inversely correlates 
with the underlying exposure, we would expect that any 
loss or gain in the fair value of our derivatives would be 
generally offset by an increase or decrease in the fair 
value of the underlying exposure. The positions included 
in the calculations were: debt; investments; interest rate 
swaps; foreign exchange forwards; commodity swaps, 
futures and options; and equity instruments. The calcu-
lations do not include the underlying foreign exchange 
and commodities or equity-related positions that are off-
set by these market-risk-sensitive instruments. 

The  table  below  presents  the  estimated  maximum 
potential VAR arising from a one-day loss in fair value 
for our interest rate, foreign currency, commodity, and 
equity market-risk-sensitive instruments outstanding as 
of May 25, 2014, and May 26, 2013, and the average fair 
value impact during the year ended May 25, 2014.

In Millions 

Interest rate instruments 

Foreign currency instruments 

Commodity instruments 

Equity instruments 

 Fair Value Impact

May 25,  
2014  

$32.7  

 7.2  

 3.0  

  1.1  

 Average 
During 
Fiscal 2014 

May 26,
 2013

$29.5  

$21.5 

 7.1  

 3.2   

  0.8  

 3.5 

5.4 

 0.7 

We are exposed to market risk stemming from changes 
in interest and foreign exchange rates and commodity 
and  equity  prices.  Changes  in  these  factors  could 
cause fluctuations in our earnings and cash flows. In 
the normal course of business, we actively manage our 
exposure to these market risks by entering into various 
hedging  transactions,  authorized  under  established 
policies  that  place  clear  controls  on  these  activities. 
The counterparties in these transactions are generally 
highly rated institutions. We establish credit limits for 
each  counterparty.  Our  hedging  transactions  include 
but are not limited to a variety of derivative financial 
instruments. For information on interest rate, foreign 
exchange,  commodity  price,  and  equity  instrument 
risk,  please  see  Note  7  to  the  Consolidated  Financial 
Statements on page 55 of this report.

VALUE AT RISK

The estimates in the table below are intended to mea-
sure the maximum potential fair value we could lose in 
one day from adverse changes in market interest rates, 
foreign exchange rates, commodity prices, and equity 
prices under normal market conditions. A Monte Carlo 
value-at-risk (VAR) methodology was used to quantify 
the market risk for our exposures. The models assumed 
normal market conditions and used a 95 percent confi-
dence level.

The VAR calculation used historical interest and for-
eign exchange rates, and commodity and equity prices 
from the past year to estimate the potential volatility 
and correlation of these rates in the future. The market 
data were drawn from the RiskMetrics™ data set. The 
calculations are not intended to represent actual losses 

40   GENERAL  MILLS

2014 ANN UAL REPORT  41

  
 
 
 
the assessed risk. Our audits also included performing 
such other procedures as we considered necessary in 
the circumstances. We believe that our audits provide a 
reasonable basis for our opinions.

A company’s internal control over financial reporting 
is a process designed to provide reasonable assurance 
regarding the reliability of financial reporting and the 
preparation of financial statements  for  external  pur-
poses in accordance with generally accepted accounting 
principles. A company’s internal control over financial 
reporting includes those policies and procedures that (1) 
pertain to the maintenance of records that, in reason-
able detail, accurately and fairly reflect the transactions 
and dispositions of the assets of the company; (2) pro-
vide reasonable assurance that transactions are recorded 
as necessary to permit preparation of financial state-
ments in accordance with generally accepted account-
ing principles, and that receipts and expenditures of the 
company are being made only in accordance with autho-
rizations of management and directors of the company; 
and (3) provide reasonable assurance regarding preven-
tion or timely detection of unauthorized acquisition, use, 
or disposition of the company’s assets that could have a 
material effect on the financial statements.

Because of its inherent limitations, internal control 
over financial reporting may not prevent or detect mis-
statements. Also, projections of any evaluation of effec-
tiveness to future periods are subject to the risk that 
controls may become inadequate because of changes in 

conditions, or that the degree of compliance with the 
policies or procedures may deteriorate.

In our opinion, the consolidated financial statements 
referred to above present fairly, in all material respects, 
the financial position of General Mills, Inc. and subsid-
iaries as of May 25, 2014 and May 26, 2013, and the 
results of their operations and their cash flows for each 
of the fiscal years in the three-year period ended May 
25,  2014,  in  conformity  with  U.S.  generally  accepted 
accounting principles. Also in our opinion, the accom-
panying financial statement schedule, when considered 
in  relation  to  the  basic  consolidated  financial  state-
ments taken as a whole, presents fairly, in all material 
respects, the information set forth therein. Also in our 
opinion, General Mills, Inc. maintained, in all material 
respects, effective internal control over financial report-
ing as of May 25, 2014, based on criteria established in 
Internal Control – Integrated Framework (1992) issued 
by the Committee of Sponsoring Organizations of the 
Treadway Commission.

Minneapolis, Minnesota
July 3, 2014

42   GENERA L MILL S

2014 ANNUAL REPORT  PB

Consolidated Statements of Earnings

GENERAL MILLS, INC. AND SUBSIDIARIES

In Millions, Except per Share Data 

Net sales 

  Cost of sales 

  Selling, general, and administrative expenses 

  Divestiture (gain) 

  Restructuring, impairment, and other exit costs 

Operating profit 

  Interest, net 

Fiscal Year

2014  

  2013   

 2012

$  17,909.6  

$  17,774.1  

$  16,657.9 

  11,539.8   

  11,350.2 

10,613.2 

  3,474.3  

 3,552.3   

 3,380.7 

  (65.5) 

  3.6  

— 

   19.8 

—

101.6 

  2,957.4  

   2,851.8   

 2,562.4 

  302.4  

   316.9    

 351.9 

Earnings before income taxes and after-tax earnings from joint ventures 

  2,655.0  

   2,534.9  

  2,210.5 

Income taxes 

After-tax earnings from joint ventures 
Net earnings, including earnings attributable to redeemable and noncontrolling interests 

Net earnings attributable to redeemable and noncontrolling interests 

Net earnings attributable to General Mills 

Earnings per share - basic 

Earnings per share - diluted 

Dividends per share 

See accompanying notes to consolidated financial statements.

  883.3  

  89.6  
 1,861.3  

 36.9  

   741.2  

   98.8    
  1,892.5   

  37.3   

 709.6 

 88.2 
 1,589.1 

 21.8 

$   1,824.4  

$   1,855.2  

$   1,567.3 

$  

$  

$  

 2.90  

 2.83  

 1.55  

$ 

$ 

$ 

 2.86  

 2.79  

$ 

$ 

 1.32    $ 

 2.42 

 2.35 

 1.22 

20 14 ANNUAL REPORT  43

 
Consolidated Statements of  
Comprehensive Income

GENERAL MILLS, INC. AND SUBSIDIARIES

In Millions 

Net earnings, including earnings attributable to 

  redeemable and noncontrolling interests 

Other comprehensive income (loss), net of tax:

  Foreign currency translation 

  Net actuarial gain (loss) 

Other fair value changes:

  Securities 

  Hedge derivatives 

Reclassification to earnings:

  Hedge derivatives 

  Amortization of losses and prior service costs 

Other comprehensive income (loss), net of tax 

Total comprehensive income 

  Comprehensive income (loss) attributable to redeemable

      and noncontrolling interests 

Comprehensive income attributable to General Mills 

See accompanying notes to consolidated financial statements. 

Fiscal Year

2014  

2013 

2012  

$   1,861.3  

$   1,892.5  

$  1,589.1

  (11.3) 

  206.0  

  0.3  

  5.0  

 (4.6) 

  107.6  

  303.0  

0.8  

 45.0  

 0.8  

 24.6  

 12.2  

 98.8  

     182.2  

    2,164.3  

    2,074.7  

(420.1)

(504.6)

(0.2)

(53.4)

 11.5 

 81.7 

(885.1)

 704.0 

  94.9  

 61.1  

(130.4)

$   2,069.4  

$   2,013.6  

$ 

 834.4 

44   GENERAL  MILL S

 
  
 
  
  
   
  
  
  
  
  
   
  
  
  
  
  
  
  
  
  
  
  
  
  
Consolidated Balance Sheets

GENERAL MILLS, INC. AND SUBSIDIARIES

In Millions, Except Par Value  

ASSETS
Current assets:

     Cash and cash equivalents 

     Receivables 

     Inventories 

     Deferred income taxes  

     Prepaid expenses and other current assets 

Total current assets 

Land, buildings, and equipment 

Goodwill 

Other intangible assets 

Other assets 

Total assets 

LIABILITIES AND EQUITY
Current liabilities:

     Accounts payable 

     Current portion of long-term debt 

     Notes payable 

     Other current liabilities 

Total current liabilities 

Long-term debt 

Deferred income taxes 

Other liabilities 

Total liabilities 

Redeemable interest 

Stockholders’ equity: 

     Common stock, 754.6 shares issued, $0.10 par value 

     Additional paid-in capital 

     Retained earnings 

     Common stock in treasury, at cost, shares of 142.3 and 113.8 

     Accumulated other comprehensive loss 

Total stockholders’ equity 

Noncontrolling interests 

Total equity 

Total liabilities and equity 

See accompanying notes to consolidated financial statements.

May 25, 2014  May 26,2013

$ 

 867.3   $ 

 741.4 

     1,483.6  

    1,446.4 

     1,559.4  

    1,545.5 

  74.1   

 409.1  

  128.0 

 437.6 

    4,393.5  

    4,298.9 

     3,941.9  

    3,878.1 

    8,650.5  

    8,622.2 

     5,014.3  

    5,015.1 

    1,145.5  

 843.7 

$  23,145.7   $  22,658.0 

$   1,611.3   $   1,423.2 

    1,250.6  

    1,443.3 

    1,111.7  

 599.7 

    1,449.9  

    1,827.7

    5,423.5  

    5,293.9 

     6,423.5  

    5,926.1 

    1,666.0  

    1,389.1 

    1,643.2  

    1,952.9 

   15,156.2  

   14,562.0 

 984.1  

 967.5

 75.5  

 75.5 

     1,231.8  

    1,166.6 

   11,787.2  

   10,702.6 

    (5,219.4) 

   (3,687.2)

    (1,340.3) 

   (1,585.3)

     6,534.8  

    6,672.2 

 470.6  

 456.3 

     7,005.4  

    7,128.5 

$  23,145.7   $  22,658.0 

20 14 ANNUAL REPORT  45

 
 
   
  
   
  
   
  
   
   
  
  
  
  
   
  
   
   
Consolidated Statements of Total Equity  
and Redeemable Interest

GENERAL MILLS, INC. AND SUBSIDIARIES

$.10 Par Value Common Stock 
(One Billion Shares Authorized)
Issued 

Treasury

Par 
Shares  Amount 

  Additional 
Paid-In 
Capital 

 754.6  

$75.5   $1,319.8  

Shares 

Amount 

  Accumulated
Other
Retained  Comprehensive  Noncontrolling 
Interests 
Earnings 

Income (Loss) 

Total  Redeemable
Interest

Equity 

 (109.8)   $(3,210.3)  $  9,191.3  
1,567.3  

$(1,010.8) 
 (732.9) 

 $246.7    $6,612.2 
 790.1  

 (44.3) 

$  (86.1)

  (8.3) 

  (313.0) 

(800.1) 

  3.2  

  12.0  

  346.3  

  (93.4) 
  108.3  

  (29.5) 

 (800.1) 
  (313.0)

349.5  

  (93.4) 
 108.3  

263.8  

  263.8  

  904.4 

 (29.5) 

  29.5 

  (5.2) 

  (5.2)

 754.6  

75.5  

 1,308.4     (106.1) 

 (3,177.0) 

 9,958.5  

 (1,743.7) 

 461.0     6,882.7  

  847.8 

1,855.2  

 158.4  

  18.3     2,031.9  

  42.8 

 (1,111.1) 

 (30.0) 

 (24.2)    (1,014.9) 

  (38.6) 

  16.5  

  504.7  

  (80.5) 
  100.4  

  (93.1) 

 754.6  

75.5  

 1,166.6     (113.8) 

 (3,687.2)   10,702.6  

 (1,585.3) 

 (1,111.1) 
(1,044.9)

   466.1 

  (80.5)
 100.4  

 (93.1) 

  93.1 

  (23.0)  
 (23.0)  
 456.3     7,128.5  

 (16.2)
 967.5 

  1,824.4  

  245.0   

 24.9     2,094.3   

 70.0 

 (739.8) 

  30.0  

  (35.6)    (1,775.3) 

 13.8  

  7.1  

  243.1  

  (91.3) 
  108.5  

  4.2  

 (739.8)
 (1,745.3)

  256.9  

(91.3)
 108.5  

  17.6  

4.2  
  17.6 

  (4.2)

(28.2) 

  (28.2) 

  (49.2)

In Millions, Except per Share Data 

Balance as of May 29, 2011  
Total comprehensive income (loss) 
Cash dividends declared 
   ($1.22 per share) 
Shares purchased 
Stock compensation plans (includes 
   income tax benefits of $63.1) 
Unearned compensation related 
   to restricted stock unit awards 
Stock-based compensation 
Addition of redeemable and 
   noncontrolling interest from 
   acquisitions 
Increase in redemption
   value of redeemable
   interest 
Distributions to noncontrolling  
   interest holders 

Balance as of May 27, 2012  
Total comprehensive 
   income 
Cash dividends declared 
   ($1.70 per share) 
Shares purchased 
Stock compensation plans (includes 
   income tax benefits of $103.0) 
Unearned compensation related 
   to restricted stock unit awards 
Stock-based compensation 
Increase in redemption
   value of redeemable
   interest 
Distributions to noncontrolling 
   interest holders 
Balance as of May 26, 2013 
Total comprehensive 
   income 
Cash dividends declared 
   ($1.17 per share) 
Shares purchased 
Stock compensation plans (includes 
   income tax benefits of $69.3) 
Unearned compensation related 
   to restricted stock unit awards 
Stock-based compensation 
Decrease in redemption
   value of redeemable
   interest 
Addition of noncontrolling interest 
Distributions to redeemable and 
   noncontrolling interest holders 

Balance as of May 25, 2014 

754.6  

$75.5   $1,231.8     (142.3)  $(5,219.4)  $11,787.2  

$(1,340.3) 

$470.6   $7,005.4  

$984.1 

See accompanying notes to consolidated financial statements. 

46   GENERAL MIL LS

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
  
  
  
   
 
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
   
  
  
 
  
     
  
  
  
  
 
  
  
  
  
  
  
 
  
  
  
  
  
  
 
  
  
  
  
  
 
 
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
   
  
  
  
  
 
  
  
   
  
 
  
  
  
  
  
 
 
  
  
  
  
  
  
 
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
 
 
 
 
  
 
Consolidated Statements of Cash Flows

GENERAL MILLS, INC. AND SUBSIDIARIES

In Millions 

Cash Flows - Operating Activities
   Net earnings, including earnings attributable to redeemable and noncontrolling interests 
   Adjustments to reconcile net earnings to net cash provided by operating activities:
         Depreciation and amortization 
         After-tax earnings from joint ventures 
         Distributions of earnings from joint ventures 
         Stock-based compensation 
         Deferred income taxes 
         Tax benefit on exercised options 
         Pension and other postretirement benefit plan contributions 
         Pension and other postretirement benefit plan costs 
         Divestiture (gain) 
         Restructuring, impairment, and other exit costs 
         Changes in current assets and liabilities, excluding the effects of acquisitions 
         Other, net 
            Net cash provided by operating activities 
Cash Flows - Investing Activities 
   Purchases of land, buildings, and equipment 
   Acquisitions, net of cash acquired 
   Investments in affiliates, net 
   Proceeds from disposal of land, buildings, and equipment 
   Proceeds from divestiture 
   Exchangeable note 
   Other, net 
            Net cash used by investing activities 
Cash Flows - Financing Activities 
   Change in notes payable 
   Issuance of long-term debt 
   Payment of long-term debt 
   Proceeds from common stock issued on exercised options 
   Tax benefit on exercised options 
   Purchases of common stock for treasury 
   Dividends paid 
   Addition of noncontrolling interest 
   Distributions to noncontrolling and redeemable interest holders 
   Other, net 
            Net cash used by financing activities 
Effect of exchange rate changes on cash and cash equivalents 
Increase (decrease) in cash and cash equivalents 
Cash and cash equivalents - beginning of year 
Cash and cash equivalents - end of year 
Cash Flow from Changes in Current Assets and Liabilities, excluding the effects of acquisitions:
   Receivables 
   Inventories 
   Prepaid expenses and other current assets 
   Accounts payable 
   Other current liabilities 
Changes in current assets and liabilities 

See accompanying notes to consolidated financial statements.

Fiscal Year

 2014  

 2013   

2012  

$  1,861.3  

$  1,892.5   

$  1,589.1 

 585.4  
  (89.6) 
  90.5  
  108.5  
  172.5  
  (69.3) 
 (49.7) 
  124.1  
  (65.5) 
 (18.8) 
  (32.2) 
  (76.2) 
   2,541.0  

    (663.5) 
— 
 (54.9) 
  6.6   
 121.6  
29.3  
  (0.9) 
 (561.8) 

  572.9  
   1,673.0  
  (1,444.8) 
  108.1  
  69.3   
   (1,745.3) 
    (983.3) 
  17.6  
  (77.4) 
  (14.2) 
   (1,824.1) 
 (29.2) 
  125.9  
  741.4  
 867.3  

$ 

$ 

 (41.0) 
  (88.3)  
 10.5   
 191.5   
    (104.9) 
 (32.2) 
$ 

     588.0  
  (98.8)  
 115.7    

     100.4  
 81.8  
    (103.0) 
     (223.2) 
 131.2   

— 
 (60.2)   
 471.1   
   30.5   
   2,926.0   

     (613.9) 
     (898.0)  
   (40.4) 
 24.2  
— 
 16.2    
 (3.5)  
  (1,515.4)   

  (44.5) 
    1,001.1   
    (542.3)  
     300.8   
 103.0   
   (1,044.9)  
     (867.6) 
— 

  (39.2)  
   (6.6) 
   (1,140.2)  
  (0.2) 
  270.2   
     471.2   
 741.4   
$ 

$ 

 (44.6) 
 18.7  
 (64.3) 
 263.6  
  297.7  
 $   471.1  

    541.5 
 (88.2)
 68.0 
   108.3 
 149.4 
(63.1)
   (222.2)
77.8
—
 97.8 
 243.8 
 (95.0)
  2,407.2 

   (675.9)
  (1,050.1)
 (22.2)
 2.2 
—
   (131.6)
 6.8 
  (1,870.8)

 227.9 
  1,390.5 
  (1,450.1)
 233.5 
  63.1 
   (313.0)
    (800.1)
—
 (5.2)
 (13.2) 
   (666.6)
 (18.2)
   (148.4)
 619.6 
$   471.2 

 (24.2)
$ 
   144.5 
 149.4 
 12.1 
 (38.0)
 $   243.8 

20 14 ANNUAL REPORT  47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements

GENERAL MILLS, INC. AND SUBSIDIARIES

NOTE 1. BASIS OF PRESENTATION AND 
RECLASSIFICATIONS

Basis  of  Presentation  Our  Consolidated  Financial 
Statements  include  the  accounts  of  General  Mills, 
Inc. and all subsidiaries in which we have a control-
ling financial interest. Intercompany transactions and 
accounts, including any noncontrolling and redeemable 
interests’ share of those transactions, are eliminated in 
consolidation.

Our fiscal year ends on the last Sunday in May. Fiscal 

years 2014, 2013 and 2012 each consisted of 52 weeks. 

Change in Reporting Period As part of a long-term plan 
to conform the fiscal year ends of all our operations, we 
have changed the reporting period of certain countries 
within our International segment from an April fiscal 
year end to a May fiscal year end to match our fiscal 
calendar. Accordingly, in the year of change, our results 
include 13 months of results from the affected opera-
tions compared to 12 months in previous fiscal years. 
We changed the reporting period for our operations in 
Europe and Australia in fiscal 2013, and we changed 
the reporting period for our operations in China in fis-
cal 2012. The impact of these changes was not material 
to our consolidated results of operations and, therefore, 
we did not restate prior period financial statements for 
comparability. Our Yoplait S.A.S., Yoplait Marques S.A.S., 
Yoki Alimentos S.A. (Yoki), and India businesses remain 
on an April fiscal year end. 

Certain  reclassifications  to  our  previously  reported 
financial information have been made to conform to the 
current period presentation.

NOTE 2. SUMMARY OF SIGNIFICANT   
ACCOUNTING POLICIES

Inventories outside of the United States are generally 
valued at the lower of cost, using the first-in, first-out 
(FIFO) method, or market.

Shipping costs associated with the distribution of fin-
ished product to our customers are recorded as cost of 
sales, and are recognized when the related finished prod-
uct is shipped to and accepted by the customer.

Land, Buildings, Equipment, and Depreciation Land 
is recorded at historical cost. Buildings and equipment, 
including  capitalized  interest  and  internal  engineer-
ing  costs,  are  recorded  at  cost  and  depreciated  over 
estimated useful lives, primarily using the straight-line 
method. Ordinary maintenance and repairs are charged 
to cost of sales. Buildings are usually depreciated over 40 
to 50 years, and equipment, furniture, and software are 
usually depreciated over 3 to 10 years. Fully depreciated 
assets are retained in buildings and equipment until dis-
posal. When an item is sold or retired, the accounts are 
relieved of its cost and related accumulated depreciation 
and the resulting gains and losses, if any, are recognized 
in earnings. As of May 25, 2014, assets held for sale were 
insignificant.

Long-lived assets are reviewed for impairment when-
ever events or changes in circumstances indicate that 
the carrying amount of an asset (or asset group) may 
not be recoverable. An impairment loss would be recog-
nized when estimated undiscounted future cash flows 
from the operation and disposition of the asset group 
are less than the carrying amount of the asset group. 
Asset groups have identifiable cash flows and are largely 
independent of other asset groups. Measurement of an 
impairment loss would be based on the excess of the car-
rying amount of the asset group over its fair value. Fair 
value is measured using a discounted cash flow model or 
independent appraisals, as appropriate.

Cash and Cash Equivalents We  consider  all  invest-
ments  purchased  with  an  original  maturity  of  three 
months or less to be cash equivalents.

Inventories All inventories in the United States other 
than grain are valued at the lower of cost, using the 
last-in, first-out (LIFO) method, or market. Grain inven-
tories and all related cash contracts and derivatives are 
valued at market with all net changes in value recorded 
in earnings currently.

Goodwill and Other Intangible Assets Goodwill is not 
subject  to  amortization  and  is  tested  for  impairment 
annually and whenever events or changes in circum-
stances indicate that impairment may have occurred. 
Impairment testing is performed for each of our report-
ing units. We compare the carrying value of a report-
ing unit, including goodwill, to the fair value of the unit. 
Carrying value is based on the assets and liabilities asso-
ciated with the operations of that reporting unit, which 
often requires allocation of shared or corporate items 

48   GENERA L MIL L S

2014 ANNUAL REPORT  49

among  reporting  units.  If  the  carrying  amount  of  a 
reporting unit exceeds its fair value, we revalue all assets 
and liabilities of the reporting unit, excluding goodwill, 
to determine if the fair value of the net assets is greater 
than the net assets including goodwill. If the fair value 
of the net assets is less than the carrying amount of 
net assets including goodwill, impairment has occurred. 
Our estimates of fair value are determined based on a 
discounted cash flow model. Growth rates for sales and 
profits are determined using inputs from our long-range 
planning process. We also make estimates of discount 
rates, perpetuity growth assumptions, market compa-
rables, and other factors. 

We evaluate the useful lives of our other intangible 
assets, mainly brands, to determine if they are finite or 
indefinite-lived. Reaching a determination on useful life 
requires significant judgments and assumptions regard-
ing the future effects of obsolescence, demand, compe-
tition, other economic factors (such as the stability of 
the industry, known technological advances, legislative 
action that results in an uncertain or changing regula-
tory environment, and expected changes in distribution 
channels), the level of required maintenance expendi-
tures, and the expected lives of other related groups of 
assets. Intangible assets that are deemed to have definite 
lives are amortized on a straight-line basis, over their 
useful lives, generally ranging from 4 to 30 years.

Our indefinite-lived intangible assets, mainly intan-
gible  assets  primarily  associated  with  the  Pillsbury, 
Totino’s, Progresso, Green Giant, Yoplait, Old El Paso, 
Yoki,  and  Häagen-Dazs  brands,  are  also  tested  for 
impairment annually and whenever events or changes 
in circumstances indicate that their carrying value may 
not be recoverable. Our estimate of the fair value of the 
brands is based on a discounted cash flow model using 
inputs which included projected revenues from our long-
range plan, assumed royalty rates that could be payable 
if we did not own the brands, and a discount rate. 

Our finite-lived intangible assets, primarily acquired 
franchise agreements and customer relationships, are 
reviewed for impairment whenever events or changes in 
circumstances indicate that the carrying amount of an 
asset may not be recoverable. An impairment loss would 
be recognized when estimated undiscounted future cash 
flows from the operation and disposition of the asset 
are less than the carrying amount of the asset. Assets 
generally have identifiable cash flows and are largely 
independent of other assets. Measurement of an impair-
ment loss would be based on the excess of the carrying 

amount of the asset over its fair value. Fair value is mea-
sured using a discounted cash flow model or other simi-
lar valuation model, as appropriate. 

Investments  in  Joint  Ventures  Our  investments  in 
companies over which we have the ability to exercise 
significant influence are stated at cost plus our share 
of  undistributed  earnings  or  losses.  We  receive  roy-
alty income from certain joint ventures, incur various 
expenses  (primarily  research  and  development),  and 
record the tax impact of certain joint venture opera-
tions that are structured as partnerships. In addition, we 
make advances to our joint ventures in the form of loans 
or capital investments. We also sell certain raw materi-
als, semi-finished goods, and finished goods to the joint 
ventures, generally at market prices.

In addition, we assess our investments in our joint 
ventures if we have reason to believe an impairment 
may have occurred including, but not limited to, ongo-
ing operating losses, projected decreases in earnings, 
increases in the weighted average cost of capital or sig-
nificant business disruptions.  The significant assump-
tions used to estimate fair value include revenue growth 
and profitability, royalty rates, capital spending, depre-
ciation and taxes, foreign currency exchange rates, and 
a discount rate. By their nature, these projections and 
assumptions are uncertain. If we were to determine the 
current fair value of our investment was less than the 
carrying value of the investment, then we would assess 
if the shortfall was of a temporary or permanent nature 
and write down the investment to its fair value if we 
concluded the impairment is other than temporary.

Redeemable Interest We have a 51 percent controlling 
interest in Yoplait S.A.S., a consolidated entity. Sodiaal 
International (Sodiaal) holds the remaining 49 percent 
interest in Yoplait S.A.S. Sodiaal has the ability to put 
a limited portion of its redeemable interest to us at fair 
value once per year up to a maximum remaining term of 
6 years. This put option requires us to classify Sodiaal’s 
interest as a redeemable interest outside of equity on 
our Consolidated Balance Sheets for as long as the put 
is exercisable by Sodiaal. When the put is no longer 
exercisable, the redeemable interest will be reclassified 
to noncontrolling interests on our Consolidated Balance 
Sheets. We adjust the value of the redeemable interest 
through additional paid-in capital on our Consolidated 
Balance Sheets quarterly to the redeemable interest’s 
redemption  value,  which  approximates  its  fair  value. 

48   GENER AL MILLS

20 14 ANNUAL REPORT  49

During the third quarter of fiscal 2014, we adjusted the 
redeemable interest’s redemption value based on a dis-
counted cash flow model. The significant assumptions 
used to estimate the redemption value include projected 
revenue growth and profitability from our long-range 
plan, capital spending, depreciation, taxes, foreign cur-
rency rates, and a discount rate.

Revenue Recognition We recognize sales revenue when 
the shipment is accepted by our customer. Sales include 
shipping and handling charges billed to the customer 
and  are  reported  net  of  consumer  coupon  redemp-
tion, trade promotion and other costs, including esti-
mated allowances for returns, unsalable product, and 
prompt pay discounts. Sales, use, value-added, and other 
excise taxes are not recognized in revenue. Coupons are 
recorded when distributed, based on estimated redemp-
tion rates. Trade promotions are recorded based on esti-
mated participation and performance levels for offered 
programs  at  the  time  of  sale.  We  generally  do  not 
allow a right of return. However, on a limited case-by-
case basis with prior approval, we may allow custom-
ers to return product. In limited circumstances, product 
returned in saleable condition is resold to other custom-
ers or outlets. Receivables from customers generally do 
not bear interest. Terms and collection patterns vary 
around the world and by channel. The allowance for 
doubtful accounts represents our estimate of probable 
non-payments and credit losses in our existing receiv-
ables, as determined based on a review of past due bal-
ances and other specific account data. Account balances 
are written off against the allowance when we deem the 
amount is uncollectible.

Environmental Environmental costs relating to exist-
ing conditions caused by past operations that do not 
contribute to current or future revenues are expensed. 
Liabilities for anticipated remediation costs are recorded 
on an undiscounted basis when they are probable and 
reasonably estimable, generally no later than the com-
pletion of feasibility studies or our commitment to a 
plan of action.

Advertising Production Costs We expense the produc-
tion costs of advertising the first time that the advertis-
ing takes place.

Research  and  Development  All  expenditures  for 
research and development (R&D) are charged against 
earnings in the year incurred. R&D includes expenditures 
for new product and manufacturing process innovation, 
and the annual expenditures are comprised primarily of 
internal salaries, wages, consulting, and other supplies 
attributable to time spent on R&D activities. Other costs 
include depreciation and maintenance of research facili-
ties, including assets at facilities that are engaged in pilot 
plant activities.

Foreign Currency Translation For all significant foreign 
operations, the functional currency is the local currency. 
Assets and liabilities of these operations are translated 
at  the  period-end  exchange  rates.  Income  statement 
accounts are translated using the average exchange rates 
prevailing during the year. Translation adjustments are 
reflected within accumulated other comprehensive loss 
(AOCI) in stockholders’ equity. Gains and losses from for-
eign currency transactions are included in net earnings 
for the period, except for gains and losses on investments 
in subsidiaries for which settlement is not planned for 
the foreseeable future and foreign exchange gains and 
losses  on  instruments  designated  as  net  investment 
hedges. These gains and losses are recorded in AOCI.

Derivative Instruments All derivatives are recognized 
on the Consolidated Balance Sheets at fair value based 
on quoted market prices or our estimate of their fair 
value, and are recorded in either current or noncurrent 
assets or liabilities based on their maturity. Changes in 
the fair values of derivatives are recorded in net earnings 
or other comprehensive income, based on whether the 
instrument is designated and effective as a hedge trans-
action and, if so, the type of hedge transaction. Gains or 
losses on derivative instruments reported in AOCI are 
reclassified to earnings in the period the hedged item 
affects earnings. If the underlying hedged transaction 
ceases to exist, any associated amounts reported in AOCI 
are reclassified to earnings at that time. Any ineffective-
ness is recognized in earnings in the current period.

Stock-based Compensation We generally measure com-
pensation expense for grants of restricted stock units 
using the value of a share of our stock on the date of 
grant. We estimate the value of stock option grants using 
a Black-Scholes valuation model. Stock compensation is 
recognized straight line over the vesting period. Our stock 
compensation expense is recorded in selling, general and 

50   GENERAL  MI L LS

2014 ANN UAL REPORT  51

administrative (SG&A) expenses and cost of sales in the 
Consolidated Statements of Earnings and allocated to 
each reportable segment in our segment results.

stock-based  compensation,  income  taxes,  and  defined 
benefit  pension,  postretirement  and  postemployment 
benefits. Actual results could differ from our estimates.

NOTE 3. ACQUISITIONS AND DIVESTITURES

During the fourth quarter of fiscal 2014, we sold certain 
grain elevators in our U.S. Retail segment for $121.6 mil-
lion in cash, subject to a working capital adjustment, 
and recorded a pre-tax gain of $65.5 million. 

On August 1, 2012, we acquired Yoki, a privately held 
food company headquartered in Sao Bernardo do Campo, 
Brazil, for an aggregate purchase price of $939.8 million, 
including $88.8 million of non-cash consideration for 
net debt assumed. Yoki operates in several food catego-
ries, including snacks, convenient meals, basic foods, and 
seasonings. We consolidated Yoki into our Consolidated 
Balance Sheets and recorded goodwill of $363.0 million. 
Indefinite lived intangible assets acquired include brands 
of $253.0 million. Finite lived intangible assets acquired 
primarily include customer relationships of $17.5 mil-
lion. The pro forma effects of this acquisition were not 
material. 

Certain equity-based compensation plans contain pro-
visions that accelerate vesting of awards upon retire-
ment, termination, or death of eligible employees and 
directors. We consider a stock-based award to be vested 
when the employee’s retention of the award is no longer 
contingent on providing subsequent service. Accordingly, 
the related compensation cost is recognized immediately 
for awards granted to retirement-eligible individuals or 
over the period from the grant date to the date retire-
ment eligibility is achieved, if less than the stated vest-
ing period.

We report the benefits of tax deductions in excess of 
recognized compensation cost as a financing cash flow, 
thereby reducing net operating cash flows and increas-
ing net financing cash flows.

Defined Benefit Pension, Other Postretirement Benefit, 
and Postemployment Benefit Plans We sponsor several 
domestic and foreign defined benefit plans to provide 
pension, health care, and other welfare benefits to retired 
employees. Under certain circumstances, we also provide 
accruable benefits to former or inactive employees in the 
United States and Canada and members of our Board of 
Directors, including severance and certain other benefits 
payable upon death. We recognize an obligation for any 
of these benefits that vest or accumulate with service. 
Postemployment benefits that do not vest or accumulate 
with service (such as severance based solely on annual 
pay rather than years of service) are charged to expense 
when incurred. Our postemployment benefit plans are 
unfunded.

We recognize the underfunded or overfunded status 
of a defined benefit pension plan as an asset or liability 
and recognize changes in the funded status in the year 
in which the changes occur through AOCI.

Use of Estimates Preparing our Consolidated Financial 
Statements  in  conformity  with  accounting  principles 
generally accepted in the United States requires us to 
make estimates and assumptions that affect reported 
amounts of assets and liabilities, disclosures of contingent 
assets and liabilities at the date of the financial statements, 
and  the  reported  amounts  of  revenues  and  expenses 
during the reporting period. These estimates include our 
accounting for promotional expenditures, valuation of 
long-lived assets, intangible assets, redeemable interest, 

50   GENERAL MILLS

20 14 ANNUAL REPORT  51

costs of $8.0 million. In fiscal 2013, we paid $79.9 million 
in cash related to restructuring actions.

In fiscal 2012, we recorded restructuring, impairment, 
and  other  exit  costs  pursuant  to  approved  plans  as 
follows:

Expense, in Millions

Productivity and cost savings plan 

Charges associated with restructuring actions  

  previously announced 

Total 

$100.6 

  1.0 

$101.6 

In fiscal 2012, we recorded a $100.6 million restruc-
turing charge related to a productivity and cost savings 
plan approved in the fourth quarter of fiscal 2012. The 
plan was designed to improve organizational effective-
ness and focus on key growth strategies, and included 
organizational  changes  to  strengthen  business  align-
ment and actions to accelerate administrative efficiencies 
across all of our operating segments and support func-
tions. In connection with this initiative, we eliminated 
approximately 850 positions globally. The restructuring 
charge consisted of $87.6 million of employee severance 
expense and a non-cash charge of $13.0 million related 
to the write-off of certain long-lived assets in our U.S. 
Retail segment. All of our operating segments and sup-
port functions were affected by these actions including 
$69.9 million related to our U.S. Retail segment, $12.2 mil-
lion related to our Convenience Stores and Foodservice  
segment, $9.5 million related to our International seg-
ment,  and  $9.0  million  related  to  our  administrative 
functions. In fiscal 2012, we paid $3.8 million in cash 
related to restructuring actions taken in fiscal 2012 and 
previous years. 

NOTE 4. RESTRUCTURING, IMPAIRMENT, AND 
OTHER EXIT COSTS

We view our restructuring activities as actions that help 
us  meet  our  long-term  growth  targets.  Activities  we 
undertake must meet internal rate of return and net 
present value targets. Each restructuring action nor-
mally takes one to two years to complete. At completion 
(or as each major stage is completed in the case of multi-
year programs), the project begins to deliver cash sav-
ings and/or reduced depreciation. These activities result 
in various restructuring costs, including asset write-offs, 
exit charges including severance, contract termination 
fees, and decommissioning and other costs. Depreciation 
associated with restructured assets, as used in the con-
text of our disclosures regarding restructuring activity, 
refers to the increase in depreciation expense caused by 
shortening the useful life or updating the salvage value 
of depreciable fixed assets to coincide with the end of 
production under an approved restructuring plan. Any 
impairment of the asset is recognized immediately in the 
period the plan is approved.

In fiscal 2014, we recorded restructuring, impairment, 
and  other  exit  costs  pursuant  to  approved  plans  as 
follows:

Expense, in Millions  

Charges associated with restructuring actions  

  previously announced 

Total 

$3.6 

$3.6 

In fiscal 2014, the restructuring charge related to a 
productivity  and  cost  savings  plan  approved  in  the 
fourth quarter of fiscal 2012. These restructuring actions 
were completed in fiscal 2014. In fiscal 2014, we paid 
$22.4 million in cash related to restructuring actions.  

In fiscal 2013, we recorded restructuring, impairment, 
and  other  exit  costs  pursuant  to  approved  plans  as 
follows:

Expense, in Millions 

Charges associated with restructuring actions  

  previously announced 

Total 

$19.8 

$19.8 

In fiscal 2013, the restructuring charge was primarily 
related to a productivity and cost savings plan approved 
in the fourth quarter of fiscal 2012, consisting of $10.6 
million of employee severance expense and other exit 

52   GENERA L MILLS

2014 ANNUAL REPORT  53

 
The roll forward of our restructuring and other exit 
cost reserves, included in other current liabilities, is as 
follows:

In Millions  

Reserve balance as of  

Contract  
Severance  Termination 

    Other
Exit
Costs 

 Total

  May 29, 2011 

$   1.7  

$    5.5   $    —  $   7.2 

2012 charges, including  

  foreign currency translation    82.4  

— 

  —    82.4 

Utilized in 2012 

    (1.0) 

    (2.8) 

    0.1     (3.7)

Joint venture related balance sheet activity follows: 

In Millions 

Cumulative investments 

Goodwill and other intangibles 

Aggregate advances 

May 25, 
2014 

 May 26,
2013

$507.5  

 $478.5 

  563.2    

 537.2 

  332.0  

  291.5 

Joint venture earnings and cash flow activity follows:

Fiscal Year

Reserve balance as of  

In Millions 

 2014  

 2013  

 2012 

  May 27, 2012 

   83.1  

  2.7  

    0.1     85.9 

2013 charges, including 

  foreign currency translation     10.6  

— 

  —    10.6 

Utilized in 2013 

   (74.2) 

(2.7) 

   (0.1)    (77.0)

Reserve balance as of  

  May 26, 2013 

   19.5  

— 

  —    19.5 

2014 charges, including  

Sales to joint ventures 

$12.1  

 $ 12.3   

$10.4 

Net advances 

Dividends received 

 54.9  

  36.7   

  90.5  

  115.7   

 22.2 

 68.0 

Summary combined financial information for the joint 

ventures on a 100 percent basis follows:

  foreign currency translation     6.4  

Utilized in 2014 

   (22.4) 

— 

— 

  —     6.4 

  —    (22.4)

In Millions 

Fiscal Year

 2014  

 2013  

 2012 

Net sales:

  CPW    

  HDJ 

Total net sales 

Gross margin 

$2,107.9  

 $2,132.2   $2,152.6 

 386.9  

   420.5   

 428.9 

  2,494.8  

 2,552.7    2,581.5 

 1,030.3  

 1,057.3     1,084.1 

Earnings before income taxes 

 219.1  

  260.3   

 250.3 

Earnings after income taxes 

 168.8   

 201.6   

 189.0 

In Millions 

Current assets 

Noncurrent assets 

Current liabilities 

Noncurrent liabilities 

May 25, 
2014 

 May 26,
2013

$1,031.1  

$  976.7 

  1,129.8  

  1,779.0  

 1,088.2 

 1,717.4 

110.3  

  115.1

Reserve balance as of  

  May 25, 2014 

$   3.5  

$ 

 —  $   —  $   3.5 

The  charges  recognized  in  the  roll  forward  of  our 
reserves for restructuring and other exit costs do not 
include  items  charged  directly  to  expense  (e.g.,  asset 
impairment  charges,  the  gain  or  loss  on  the  sale  of 
restructured assets, and the write-off of spare parts) and 
other periodic exit costs recognized as incurred, as those 
items are not reflected in our restructuring and other 
exit cost reserves on our Consolidated Balance Sheets.

NOTE 5. INVESTMENTS IN JOINT VENTURES 

We have a 50 percent equity interest in Cereal Partners 
Worldwide  (CPW),  which  manufactures  and  markets 
ready-to-eat cereal products in more than 130 countries 
outside the United States and Canada. CPW also markets 
cereal bars in several European countries and manufac-
tures private label cereals for customers in the United 
Kingdom. We have guaranteed a portion of CPW’s debt 
and its pension obligation in the United Kingdom. 

We also have a 50 percent equity interest in Häagen-
Dazs Japan, Inc. (HDJ). This joint venture manufactures 
and markets Häagen-Dazs ice cream products and fro-
zen novelties. 

Results from our CPW and HDJ joint ventures are 

reported for the 12 months ended March 31.

52   GENE RAL MI LLS

20 14 ANNUAL REPORT  53

 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
  
  
 
 
NOTE 6. GOODWILL AND OTHER INTANGIBLE ASSETS

The components of goodwill and other intangible assets 
are as follows:

May 25, 
2014 

 May 26,
2013

$  8,650.5   $  8,622.2 

In Millions 

Goodwill 

Other intangible assets:

Intangible assets not subject  

  to amortization:

  Brands and other  

We  performed  our  fiscal  2014  impairment  assess-
ment as of November 25, 2013, and determined there 
was no impairment of goodwill for any of our reporting 
units as their related fair values were substantially in 
excess of their carrying values. Our Europe and Yoplait 
U.S. reporting units have experienced declining business 
performance. While these reporting units had significant 
coverage as of the assessment date, we will continue to 
monitor these businesses.

The changes in the carrying amount of other intan-
gible assets for fiscal 2012, 2013, and 2014 are as follows:

indefinite-lived intangibles 

 4,504.1  

 4,499.5 

   Intangible assets subject to amortization: 

  Franchise agreements, customer  

  relationships, and other  

  finite-lived intangibles 

  Less accumulated amortization 

  630.7  

  (120.5) 

Intangible assets subject to amortization 

  510.2  

 602.6 

 (87.0)

 515.6 

In Millions  

Balance as of  
  May 29, 2011 

Acquisitions 

Other activity,  

  primarily foreign  

U.S. 
Retail  

International 

 Joint 
Ventures 

 Total

$3,242.5  

$  497.9  

$72.9   $3,813.3 

 58.2   

 1,050.3   

 —     1,108.5 

Other intangible assets 

  5,014.3  

 5,015.1 

  currency translation 

  (3.7) 

  (204.1) 

  (9.1)    (216.9)

Total 

$13,664.8   $13,637.3 

Balance as of  

  May 27, 2012 

 3,297.0  

 1,344.1  

 63.8    4,704.9 

Based on the carrying value of finite-lived intangible 
assets as of May 25, 2014, amortization expense for each 
of the next five fiscal years is estimated to be approxi-
mately $30 million.

The changes in the carrying amount of goodwill for 

fiscal 2012, 2013, and 2014 are as follows:

In Millions  

U.S. 

Joint 
Retail  International  Foodservice  Ventures 

  Convenience  
 Stores and  

Acquisitions 

Other activity,  

  primarily foreign  

  20.0  

 290.7  

 — 

 310.7 

  currency translation 

  (4.6) 

  3.4  

  0.7   

 (0.5)

Balance as of  

  May 26, 2013 

  3,312.4  

  1,638.2  

 64.5    5,015.1 

Other activity,  

  primarily foreign  

 Total

  currency translation 

  (4.9) 

  3.6  

  0.5  

 (0.8)

Balance as of  

 —   

  —   

(65.9) 

 670.3 

 (185.0)

946.4  

 (119.1) 

 5,813.2  
  28.2   

Balance as of  
  May 29, 2011   $5,142.9   $  162.6    $921.1   $524.2  $6,750.8 
Acquisitions 
 —   1,616.7 
Other activity,  
  primarily foreign  
  currency translation  —  
Balance as of  
  May 27, 2012 
Acquisitions 
Other activity,  
  primarily foreign 
  currency translation 
Balance as of  
  May 26, 2013 
Divestiture 
Other activity,  
  primarily foreign 
currency translation 
Balance as of  

  921.1     458.3    8,182.5 
 —     407.0 

  921.1    472.7    8,622.2 
 (12.2)

 5,841.4     1,387.0  
  — 

 989.9  
 378.8  

   (12.2) 

  25.5   

  18.3  

  15.0  

  14.4  

  32.7 

 40.5 

  —   

 —   

  —  

  —  

  —  

 —  

 —  

  May 25, 2014 

$3,307.5  

$1,641.8  

$65.0   $5,014.3 

We performed our fiscal 2014 impairment assessment 
as of November 25, 2013. As of our assessment date, 
there was no impairment of any of our indefinite-lived 
intangible assets as their related fair values were sub-
stantially in excess of the carrying values, except for the 
Uncle Toby’s brand, which had a fair value 8 percent 
greater than its carrying value of $63.0 million. In addi-
tion, our Mountain High brand had a fair value 23 per-
cent greater than its carrying value of $35.0 million. We 
will continue to monitor these businesses.

  May 25, 2014   $5,829.2    $1,402.0  

 $921.1   $498.2   $8,650.5 

54   GENERAL MIL LS

2014 ANNUAL REPORT  55

 
 
 
 
 
 
 
 
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 7. FINANCIAL INSTRUMENTS, RISK 
MANAGEMENT ACTIVITIES, AND FAIR VALUES

Financial Instruments
The carrying values of cash and cash equivalents, receiv-
ables,  accounts  payable,  other  current  liabilities,  and 
notes payable approximate fair value. Marketable secu-
rities are carried at fair value. As of May 25, 2014, and 
May 26, 2013, a comparison of cost and market values of 
our marketable debt and equity securities is as follows:

Cost 

Market 
Value 

Gross 
Gains  

Gross 
Losses

Fiscal Year 

Fiscal Year  Fiscal Year  Fiscal Year

In Millions 

  2014  

 2013     2014    2013    2014    2013    2014   2013

Available for sale:

  Debt securities  $318.6  $134.0  $318.8  $134.1  $0.2  $0.1  $ —   $ — 

  Equity securities 

 1.8  

 1.8 

7.2  

 6.4  5.4 

4.6  —  

 — 

Total 

$320.4  $135.8  $326.0  $140.5  $5.6  $4.7  $ —   $ — 

Earnings  include  no  realized  gains  or  losses  from 
sales of available-for-sale marketable securities. Gains 
and  losses  are  determined  by  specific  identification. 
Classification of marketable securities as current or non-
current is dependent upon our intended holding period, 
the  security’s  maturity  date,  or  both.  The  aggregate 
unrealized gains and losses on available-for-sale secu-
rities, net of tax effects, are classified in AOCI within 
stockholders’ equity. 

Scheduled maturities of our marketable securities are 

as follows:

In Millions 

Available for Sale

Cost 

 Market  
Value

Under 1 year (current) 

$  316.9  

$  317.1 

From 1 to 3 years 

From 4 to 7 years 

Equity securities 

Total 

 1.1  

 0.6  

 1.8  

 1.1 

 0.6 

 7.2 

$  320.4  

$  326.0 

Marketable securities with a market value of $2.3 mil-
lion as of May 25, 2014, were pledged as collateral for 
derivative contracts. As of May 25, 2014, $43.1 million 
of certain accounts receivable are pledged as collateral 
against a foreign uncommitted line of credit.

The  fair  value  and  carrying  amounts  of  long-term 
debt, including the current portion, were $8,188.6 million 
and $7,674.1 million, respectively, as of May 25, 2014. 
The fair value of long-term debt was estimated using 
market  quotations  and  discounted  cash  flows  based 

on our current incremental borrowing rates for similar 
types of instruments. Long-term debt is a Level 2 liabil-
ity in the fair value hierarchy.

Risk Management Activities
As a part of our ongoing operations, we are exposed 
to market risks such as changes in interest and for-
eign currency exchange rates and commodity and equity 
prices. To manage these risks, we may enter into various 
derivative transactions (e.g., futures, options, and swaps) 
pursuant to our established policies.

Commodity Price Risk
Many commodities we use in the production and dis-
tribution of our products are exposed to market price 
risks. We utilize derivatives to manage price risk for 
our principal ingredients and energy costs, including 
grains (oats, wheat, and corn), oils (principally soybean), 
dairy products, natural gas, and diesel fuel. Our primary 
objective when entering into these derivative contracts 
is to achieve certainty with regard to the future price 
of commodities purchased for use in our supply chain. 
We manage our exposures through a combination of 
purchase  orders,  long-term  contracts  with  suppliers, 
exchange-traded  futures  and  options,  and  over-the-
counter options and swaps. We offset our exposures 
based on current and projected market conditions and 
generally seek to acquire the inputs at as close to our 
planned cost as possible.

We use derivatives to manage our exposure to changes 
in commodity prices. We do not perform the assess-
ments required to achieve hedge accounting for com-
modity derivative positions. Accordingly, the changes in 
the values of these derivatives are recorded currently in 
cost of sales in our Consolidated Statements of Earnings. 
Although we do not meet the criteria for cash flow 
hedge  accounting,  we  nonetheless  believe  that  these 
instruments are effective in achieving our objective of 
providing certainty in the future price of commodities 
purchased for use in our supply chain. Accordingly, for 
purposes of measuring segment operating performance 
these gains and losses are reported in unallocated cor-
porate items outside of segment operating results until 
such time that the exposure we are managing affects 
earnings. At that time we reclassify the gain or loss 
from unallocated corporate items to segment operating 
profit, allowing our operating segments to realize the 
economic effects of the derivative without experiencing 

54   GENER AL MILLS

20 14 ANNUAL REPORT  55

 
 
 
 
 
 
  
  
  
  
  
  
  
any resulting mark-to-market volatility, which remains 
in unallocated corporate items. 

interest. The amount of hedge ineffectiveness was less 
than $1 million in each of fiscal 2014, 2013, and 2012.

Unallocated corporate items for fiscal 2014, 2013 and 

2012 included:

In Millions 

 2014  

2013  

2012 

Net loss on mark-to-market  

  valuation of commodity positions  $  (4.9) 

 $  (7.6)  $  (122.5)

Fiscal Year

Net loss on commodity  

  positions reclassified from 

  unallocated corporate items  

  to segment operating profit 

  51.2  

   13.7       35.7 

Net mark-to-market revaluation  

  of certain grain inventories 
Net mark-to-market valuation  

  of certain commodity positions 

  recognized in unallocated  

    2.2  

   (1.7)     (17.4)

  corporate items 

$ 48.5  

$  4.4   $  (104.2)

As of May 25, 2014, the net notional value of com-
modity derivatives was $304.9 million, of which $124.1 
million related to agricultural inputs and $180.8 million 
related to energy inputs. These contracts relate to inputs 
that generally will be utilized within the next 12 months. 

Interest Rate Risk
We are exposed to interest rate volatility with regard 
to future issuances of fixed-rate debt, and existing and 
future issuances of floating-rate debt. Primary exposures 
include U.S. Treasury rates, LIBOR, Euribor, and com-
mercial paper rates in the United States and Europe. We 
use interest rate swaps, forward-starting interest rate 
swaps, and treasury locks to hedge our exposure to inter-
est rate changes, to reduce the volatility of our financing 
costs, and to achieve a desired proportion of fixed versus 
floating-rate debt, based on current and projected mar-
ket conditions. Generally under these swaps, we agree 
with a counterparty to exchange the difference between 
fixed-rate and floating-rate interest amounts based on 
an agreed upon notional principal amount.

Floating Interest Rate Exposures — Floating-to-fixed 
interest  rate  swaps  are  accounted  for  as  cash  flow 
hedges, as are all hedges of forecasted issuances of debt. 
Effectiveness is assessed based on either the perfectly 
effective hypothetical derivative method or changes in 
the present value of interest payments on the underly-
ing debt. Effective gains and losses deferred to AOCI are 
reclassified into earnings over the life of the associated 
debt. Ineffective gains and losses are recorded as net 

Fixed  Interest  Rate  Exposures  —  Fixed-to-floating 
interest rate swaps are accounted for as fair value hedges 
with effectiveness assessed based on changes in the fair 
value of the underlying debt and derivatives, using incre-
mental borrowing rates currently available on loans with 
similar terms and maturities. Ineffective gains and losses 
on these derivatives and the underlying hedged items are 
recorded as net interest. The amount of hedge ineffec-
tiveness was less than $1 million in each of fiscal 2014, 
2013, and 2012.

In advance of planned debt financing, we entered into 
$250.0 million of treasury locks with an average fixed 
rate of 1.99 percent. All of these treasury locks were cash 
settled for $17.9 million during the third quarter of fiscal 
2014, coincident with the issuance of our $500.0 million 
10-year fixed-rate notes. 

During the third quarter of fiscal 2013, we entered into 
swaps to convert $250.0 million of 0.875 percent fixed-
rate notes due January 29, 2016, to floating rates. 

As of May 25, 2014, the pre-tax amount of cash-set-
tled interest rate hedge gain or loss remaining in AOCI 
which will be reclassified to earnings over the remaining 
term of the related underlying debt follows:

In Millions 

 Gain/(Loss)

5.2% notes due March 17, 2015 

5.7% notes due February 15, 2017 

5.65% notes due February 15, 2019 

3.15% notes due December 15, 2021 

3.65% notes due February 15, 2024 

5.4% notes due June 15, 2040 

4.15% notes due February 15, 2043 

Net pre-tax hedge loss in AOCI 

$   (0.4)

    (6.0)

    2.3 

   (74.8)

   17.3 

   (14.5)

   11.3 

$  (64.8)

The following table summarizes the notional amounts 
and weighted-average interest rates of our interest rate 
derivatives. Average floating rates are based on rates as 
of the end of the reporting period.

In Millions 

Pay-floating swaps - notional amount 

  Average receive rate 

  Average pay rate 

 May 25, 
2014  

$250.0  

May 26,
2013 

$550.0 

 0.9%       

 0.5%       

 1.1% 

 0.4% 

Treasury locks - notional amount 

$ 

 — 

$250.0 

The swap contracts mature in fiscal 2016. 

56   GENERAL MI L LS

2014 ANN UAL REPORT  57

    
 
  
  
The following tables reconcile the net fair values of assets and liabilities subject to offsetting arrangements that are 
recorded in the Consolidated Balance Sheets to the net fair values that could be reported in the Consolidated Balance 
Sheets:

May 25, 2014

Assets 

Gross Amounts Not 
Offset in the 
Balance Sheet (e) 

Liabilities

Gross Amounts Not
Offset in the
Balance Sheet (e)

Gross 

Gross
Assets

Amounts of  Offset in 
Recognized 
Instruments  Received  Amount (c)  Liabilities 

Cash 
Collateral 

Net 

Net 

the Balance  Amounts of 

Financial 
Sheet (a)  Liabilities (b)  Instruments  Received  Amount (d)

Net

Cash
Collateral 

Gross 

Gross 
Liabilities 
Amounts of  Offset in 
Recognized  the Balance  Amounts of  Financial 

Net 

In Millions 

Assets 

Sheet (a) 

Assets (b) 

Commodity

  contracts 

$ 19.1  

$ — 

$ 19.1   $   (3.4) 

$ — 

$ 15.7    $   (4.0) 

$ — 

$   (4.0)  $   3.4   $ — 

$   (0.6)

Interest rate

  contracts 
Foreign

  exchange

 0.7  

 — 

 0.7  

 — 

— 

 0.7  

 — 

— 

 — 

— 

— 

—

  contracts 

 10.5  

 — 

 10.5  

 (8.0) 

— 

 2.5  

  (19.1) 

— 

 (19.1) 

 8.0  

— 

 (11.1)

Total 

$ 30.3  

$ — 

$ 30.3   $ (11.4) 

$ — 

$ 18.9    $ (23.1) 

$ — 

$ (23.1)  $ 11.4   $ — 

$ (11.7)

(a) Includes related collateral offset in the Consolidated Balance Sheets.

(b) Net fair value as recorded in the Consolidated Balance Sheets.

(c) Fair value of assets that could be reported net in the Consolidated Balance Sheets.

(d) Fair value of liabilities that could be reported net in the Consolidated Balance Sheets.

(e) Fair value of assets and liabilities reported on a gross basis in the Consolidated Balance Sheets.

May 26, 2013

Assets 

Gross Amounts Not 
Offset in the 
Balance Sheet (e) 

Liabilities

Gross Amounts Not
Offset in the
Balance Sheet (e)

Gross 

Gross
Assets

Amounts of  Offset in 
Recognized 
Instruments  Received  Amount (c)  Liabilities 

Cash 
Collateral 

Net 

Net 

the Balance  Amounts of 

Financial 
Sheet (a)  Liabilities (b)  Instruments  Received  Amount (d)

Net

Cash
Collateral 

Gross 

Gross 
Liabilities 
Amounts of  Offset in 
Recognized  the Balance  Amounts of  Financial 

Net 

In Millions 

Assets 

Sheet (a) 

Assets (b) 

Commodity

  contracts 

$ 33.0   $ (19.6)  $ 13.4  

$   — 

$ — 

$ 13.4    $ (23.5) 

$ 19.6  

$ (3.9) 

$   — 

$ — 

$ (3.9)

Interest rate

  contracts 

Foreign 

  exchange

 10.3  

— 

 10.3  

— 

— 

 10.3  

— 

— 

— 

— 

— 

  contracts 

 22.5  

 — 

 22.5  

 (1.7) 

— 

 20.8  

  (1.7) 

— 

 (1.7) 

 1.7  

— 

—

—

Total 

$ 65.8   $ (19.6)  $ 46.2  

$ (1.7) 

$ — 

$ 44.5    $ (25.2) 

$ 19.6  

$ (5.6) 

$ 1.7   $ — 

$ (3.9)

(a) Includes related collateral offset in the Consolidated Balance Sheets. 

(b) Net fair value as recorded in the Consolidated Balance Sheets. 

(c) Fair value of assets that could be reported net in the Consolidated Balance Sheets. 

(d) Fair value of liabilities that could be reported net in the Consolidated Balance Sheets.

(e) Fair value of assets and liabilities reported on a gross basis in the Consolidated Balance Sheets.

56   GENER AL MILLS

20 14 ANNUAL REPORT  57

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
This market has significantly higher foreign exchange 
rates  than  those  available  through  the  other  foreign 
exchange mechanisms. In the fourth quarter of fiscal 
2014, we recorded a $62.2 million foreign exchange loss 
in the International segment operating profit resulting 
from the remeasurement of assets and liabilities of our 
Venezuelan subsidiary at the SICAD 2 rate of 50.0 boli-
vars per U.S. dollar. We have been able to access U.S. 
dollars  through  the  SICAD  2  market.  Our  Venezuela 
operations represent less than 1 percent of our consoli-
dated assets, liabilities, net sales, and segment operating 
profit. At May 25, 2014, we had $2.6 million of non-U.S. 
dollar cash balances in Venezuela. 

Equity Instruments
Equity price movements affect our compensation expense 
as certain investments made by our employees in our 
deferred compensation plan are revalued. We use equity 
swaps to manage this risk. As of May 25, 2014, the net 
notional amount of our equity swaps was $104.4 million. 
These swap contracts mature in fiscal 2015.

Foreign Exchange Risk
Foreign currency fluctuations affect our net investments 
in foreign subsidiaries and foreign currency cash flows 
related to third party purchases, intercompany loans, 
product shipments, and foreign-denominated commer-
cial paper. We are also exposed to the translation of 
foreign currency earnings to the U.S. dollar. Our prin-
cipal exposures are to the Australian dollar, Brazilian 
real,  British  pound  sterling,  Canadian  dollar,  Chinese 
renminbi, euro, Japanese yen, Mexican peso, and Swiss 
franc. We mainly use foreign currency forward contracts 
to selectively hedge our foreign currency cash flow expo-
sures. We also generally swap our foreign-denominated 
commercial paper borrowings and nonfunctional cur-
rency intercompany loans back to U.S. dollars or the 
functional currency of the entity with foreign exchange 
exposure; the gains or losses on these derivatives offset 
the foreign currency revaluation gains or losses recorded 
in earnings on the associated borrowings. We generally 
do not hedge more than 18 months forward.

As of May 25, 2014, the net notional value of foreign 
exchange derivatives was $1,222.9 million. The amount 
of hedge ineffectiveness was less than $1 million in each 
of fiscal 2014, 2013, and 2012.

We also have many net investments in foreign sub-
sidiaries that are denominated in euros. We previously 
hedged  a  portion  of  these  net  investments  by  issu-
ing  euro-denominated  commercial  paper  and  foreign 
exchange forward contracts. During the second quarter 
of fiscal 2014, we entered into a net investment hedge 
for a portion of our net investment in foreign opera-
tions denominated in euros by issuing €500.0 million 
of euro-denominated bonds. As of May 25, 2014, we 
had deferred net foreign currency transaction losses of 
$104.3 million in AOCI associated with hedging activity.

Venezuela  is  a  highly  inflationary  economy  and  as 
such, we remeasure the value of the assets and liabilities 
of our Venezuelan subsidiary based on the exchange rate 
at which we expect to remit dividends in U.S. dollars. 
In February 2013, the Venezuelan government devalued 
the bolivar by resetting the official exchange rate. The 
effect of the devaluation in fiscal 2013 was a $25.2 mil-
lion foreign exchange loss in segment operating profit 
resulting from the remeasurement of assets and liabili-
ties of our Venezuelan subsidiary. On February 19, 2014, 
the Venezuelan government established a new foreign 
exchange market mechanism (“SICAD 2”) and has indi-
cated that this will be the market through which U.S. 
dollars will be obtained for the remittance of dividends. 

58   GENERA L MILL S

2014 ANNUAL REPORT  59

Fair Value Measurements And Financial Statement Presentation
The fair values of our assets, liabilities, and derivative positions recorded at fair value and their respective levels in 
the fair value hierarchy as of May 25, 2014 and May 26, 2013, were as follows:

In Millions 

 Level 1  Level 2   Level 3 

 Total   Level 1   Level 2   Level 3  

Total

May 25, 2014 

May 25, 2014

Fair Values of Assets 

 Fair Values of Liabilities

Derivatives designated as hedging instruments:

Interest rate contracts (a) (b)  
  Foreign exchange contracts (c) (d) 
Total  

Derivatives not designated as hedging instruments:
  Foreign exchange contracts (c) (d) 
  Commodity contracts (c) (e) 
  Grain contracts (c) (e) 
Total  

Other assets and liabilities reported at fair value:
  Marketable investments (a) (f) 
Total  

Total assets, liabilities, and derivative positions 

$ 

 —  $    0.7   $   —  $    0.7   $   —  $  

 —   $   —  $  

 — 

 —       9.9  

    —       9.9       —      (12.6)      —     (12.6)

 —      10.6  

    —      10.6       —      (12.6)      —     (12.6)

 —       0.6  

    —       0.6       —       (6.5)      —      (6.5)

   11.1       8.0  

    —      19.1       —       (4.0)      —      (4.0)

 —       7.5  

    —       7.5       —       (4.9)      —      (4.9)

   11.1      16.1  

    —      27.2       —      (15.4)      —     (15.4)

    7.2     318.8 

    —     326.0       —     

 —       —    

    7.2     318.8 

    —     326.0       —     

 —       —    

 — 

 — 

  recorded at fair value 

$  18.3  $ 345.5  $   —  $ 363.8   $   —  $  (28.0)  $   —  $ (28.0)

(a)  These contracts and investments are recorded as prepaid expenses and other current assets, other assets, other current liabilities or other liabilities, as 

appropriate, based on whether in a gain or loss position. Certain marketable investments are recorded as cash and cash equivalents. 

(b)  Based on LIBOR and swap rates.

(c)   These contracts are recorded as prepaid expenses and other current assets or as other current liabilities, as appropriate, based on whether in a gain or loss 

position.

(d) Based on observable market transactions of spot currency rates and forward currency prices. 

(e)  Based on prices of futures exchanges and recently reported transactions in the marketplace.

(f)  Based on prices of common stock and bond matrix pricing.

58   GENER AL MILLS

20 14 ANNUAL REPORT  59

 
  
 
  
  
  
  
In Millions 

 Level 1  Level 2   Level 3 

 Total   Level 1   Level 2   Level 3   Total

May 26, 2013 

May 26, 2013

Fair Values of Assets 

 Fair Values of Liabilities

Derivatives designated as hedging instruments:

Interest rate contracts (a) (b)  
  Foreign exchange contracts (c) (d) 
Total  

Derivatives not designated as hedging instruments:
  Foreign exchange contracts (c) (d) 
  Equity contracts (a) (e) 
  Commodity contracts (c) (e) 
  Grain contracts (c) (e) 
Total  

Other assets and liabilities reported at fair value: 
  Marketable investments (a) (f) 
Total  

Total assets, liabilities, and derivative positions  

$ 

 —  $  10.3   $   —  $   10.3    $   —  $    —   $   —  $  

 — 

 —      15.7  

    —      15.7       —      (1.6) 

    —      (1.6)

 —      26.0  

    —      26.0       —      (1.6) 

    —      (1.6)

 —       6.7  

    —       6.7       —      (0.1) 

    —      (0.1)

 —     

 —  

    —     

 —  

    —      (0.2) 

    —      (0.2)

   10.3       3.1  

    —      13.4       —      (3.9) 

    —      (3.9)

 —       7.5  

    —       7.5       —      (30.4)      —     (30.4)

   10.3      17.3  

    —      27.6       —      (34.6)      —     (34.6)

    6.4     134.1  
    6.4     134.1  

    —      —  
    —     140.5 
    —     140.5       —      —  

    —    
    —    

 — 
 — 

  recorded at fair value 

$  16.7   $ 177.4   $   —  $  194.1   $  —  $  (36.2)  $   —  $  (36.2)

(a)  These contracts and investments are recorded as prepaid expenses and other current assets, other assets, other current liabilities or other liabilities, as 

appropriate, based on whether in a gain or loss position. Certain marketable investments are recorded as cash and cash equivalents. 

(b) Based on LIBOR and swap rates.

(c)   These contracts are recorded as prepaid expenses and other current assets or as other current liabilities, as appropriate, based on whether in a gain or loss 

position.

(d) Based on observable market transactions of spot currency rates and forward currency prices. 

(e)  Based on prices of futures exchanges and recently reported transactions in the marketplace.

(f)  Based on prices of common stock and bond matrix pricing.

We did not significantly change our valuation techniques from prior periods. 

60   GENERAL  MI L LS

2014 ANN UAL REPORT  61

 
 
 
  
  
  
  
  
Information related to our cash flow hedges, fair value hedges, and other derivatives not designated as hedging 

instruments for the fiscal years ended May 25, 2014, and May 26, 2013, follows:

In Millions 

 2014  

2013  

2014  

2013  

2014  

2013  

2014  

2013  

2014  

2013

 Interest Rate   Foreign Exchange 

Contracts  

Contracts 

Equity   
Contracts 

Commodity
Contracts 

Total 

 Fiscal Year 

 Fiscal Year 

 Fiscal Year 

 Fiscal Year 

 Fiscal Year

Derivatives in Cash Flow Hedging Relationships:

  Amount of gain recognized in other 
   comprehensive income (OCI) (a)   

  Amount of net gain (loss) reclassified from 

   AOCI into earnings (a) (b) 

  Amount of net gain (loss) recognized 

$10.6  $19.1 

$0.6   $16.4  

$ —   $ —  

$ — 

$ —   $11.2   $ 35.5 

(11.7) 

(12.5)   16.4  

 (4.8) 

  —  

 —  

 —  

 —  

  4.7    (17.3)

   in earnings (c) 

 —  

  —     (0.1) 

  0.4   

 —   

 —   

 —   

 —     (0.1)  

 0.4 

Derivatives in Fair Value Hedging Relationships:

  Amount of net gain recognized  

   in earnings (d) 

Derivatives Not Designated as Hedging  

Instruments: 

  0.2  

  0.8  

  —  

  —  

 —  

 -— 

 —   

 —   

 0.2   

 0.8 

  Amount of net gain (loss) recognized in earnings (d) 

  —  

  —    (20.0)    11.6   

 9.8     12.0  

 (4.9)  

 (7.6)   (15.1)    16.0 

(a) Effective portion. 

(b)  Gain (loss) reclassified from AOCI into earnings is reported in interest, net for interest rate swaps and in cost of sales and SG&A expenses for foreign 

exchange contracts.

(c)   Gain (loss) recognized in earnings is related to the ineffective portion of the hedging relationship, including SG&A expenses for foreign exchange contracts 

and interest, net for interest rate contracts. No amounts were reported as a result of being excluded from the assessment of hedge effectiveness.

(d)  Gain (loss) recognized in earnings is reported in interest, net for interest rate contracts, in cost of sales for commodity contracts, and in SG&A expenses for 

equity contracts and foreign exchange contracts.

60   GENERAL MILLS

20 14 ANNUAL REPORT  61

 
 
  
 
 
 
 
 
in  our  Convenience  Stores  and  Foodservice  segment 
accounted for 42 percent of its fiscal 2014 net sales.

We enter into interest rate, foreign exchange, and cer-
tain commodity and equity derivatives, primarily with 
a diversified group of highly rated counterparties. We 
continually monitor our positions and the credit ratings 
of the counterparties involved and, by policy, limit the 
amount of credit exposure to any one party. These trans-
actions may expose us to potential losses due to the risk 
of nonperformance by these counterparties; however, 
we have not incurred a material loss. We also enter into 
commodity futures transactions through various regu-
lated exchanges.

The amount of loss due to the credit risk of the coun-
terparties,  should  the  counterparties  fail  to  perform 
according  to  the  terms  of  the  contracts,  is  $5.9  mil-
lion against which we do not hold collateral. Under the 
terms of our swap agreements, some of our transactions 
require collateral or other security to support financial 
instruments subject to threshold levels of exposure and 
counterparty credit risk. Collateral assets are either cash 
or U.S. Treasury instruments and are held in a trust 
account that we may access if the counterparty defaults.
We offer certain suppliers access to a third party ser-
vice that allows them to view our scheduled payments 
online. The third party service also allows suppliers to 
finance  advances  on  our  scheduled  payments  at  the 
sole discretion of the supplier and the third party. We 
have no economic interest in these financing arrange-
ments and no direct relationship with the suppliers, the 
third party, or any financial institutions concerning this  
service. All of our accounts payable remain as obligations 
to our suppliers as stated in our supplier agreements. 
As of May 25, 2014, $285.5 million of our total accounts  
payable  is  payable  to  suppliers  who  utilize  this  third 
party service. 

Amounts Recorded In Accumulated Other 
Comprehensive Loss 
As of May 25, 2014, the after-tax amounts of unrealized 
gains and losses in AOCI related to hedge derivatives 
follows:

In Millions 

 After-Tax Gain/(Loss)

Unrealized losses from interest rate cash flow hedges 

$  (39.4)

Unrealized gains from foreign currency cash flow hedges 

    0.6 

After-tax loss in AOCI related to hedge derivatives 

$  (38.8)

The net amount of pre-tax gains and losses in AOCI 
as of May 25, 2014, that we expect to be reclassified into 
net earnings within the next 12 months is $7.4 million 
of loss.

Credit-Risk-Related Contingent Features
Certain of our derivative instruments contain provisions 
that require us to maintain an investment grade credit 
rating on our debt from each of the major credit rating 
agencies. If our debt were to fall below investment grade, 
the counterparties to the derivative instruments could 
request full collateralization on derivative instruments 
in net liability positions. The aggregate fair value of all 
derivative instruments with credit-risk-related contin-
gent features that were in a liability position on May 
25, 2014, was $9.0 million. We have posted no collat-
eral under these contracts. If the credit-risk-related con-
tingent features underlying these agreements had been 
triggered on May 25, 2014, we would have been required 
to post $9.0 million of collateral to counterparties. 

Concentrations Of Credit And Counterparty Credit Risk
During fiscal 2014, Wal-Mart Stores, Inc. and its affili-
ates (Wal-Mart) accounted for 21 percent of our consoli-
dated net sales and 30 percent of our net sales in the 
U.S. Retail segment. No other customer accounted for 
10 percent or more of our consolidated net sales. Wal-
Mart also represented 7 percent of our net sales in the 
International segment and 7 percent of our net sales 
in the Convenience Stores and Foodservice segment. As 
of May 25, 2014, Wal-Mart accounted for 31 percent of 
our U.S. Retail receivables, 5 percent of our International 
receivables, and 9 percent of our Convenience Stores 
and Foodservice receivables. The five largest customers 
in our U.S. Retail segment accounted for 53 percent of 
its fiscal 2014 net sales, the five largest customers in 
our International segment accounted for 25 percent of 
its fiscal 2014 net sales, and the five largest customers 

62   GENERA L MILLS

2014 ANNUAL REPORT  63

 
NOTE 8. DEBT

Notes Payable The components of notes payable and 
their respective weighted-average interest rates at the 
end of the periods were as follows: 

 May 25, 2014 

May 26, 2013 

  Weighted- 
average  
Interest 
Rate 

Notes 
Payable  

 Weighted-
average
Interest
Rate

Notes 
Payable 

In Millions 

U.S. commercial paper  $1,007.6  

 0.2%  

  $515.5  

 0.2% 

Financial institutions 

 104.1  

 12.1  

 84.2  

13.0 

Total 

$1,111.7  

 1.3%  

  $599.7  

 2.0% 

To  ensure  availability  of  funds,  we  maintain  bank 
credit lines sufficient to cover our outstanding short-
term  borrowings.  Commercial  paper  is  a  continuing 
source  of  short-term  financing. We  have  commercial 
paper programs available to us in the United States and 
Europe. We also have uncommitted and asset-backed 
credit lines that support our foreign operations. 

The following table details the fee-paid committed and 
uncommitted credit lines we had available as of May 25, 
2014:

In Billions 

Credit facility expiring:

  April 2017 

  May 2019 

Total committed credit facilities 

Uncommitted credit facilities 

Total committed and uncommitted  

 Facility 
Amount 

Borrowed
Amount

$  1.7  

   1.0  

   2.7  

   0.4  

$   — 

   — 

   — 

   0.1 

  credit facilities 

$  3.1  

$  0.1 

In May 2014, we entered into a $1.0 billion fee-paid 
committed credit facility that is scheduled to expire in 
May 2019. Concurrent with the execution of this credit 
facility, we terminated our credit facility that provided 
$1.0 billion of revolving credit which was scheduled to 
expire in April 2015.

The  credit  facilities  contain  covenants,  including  a 
requirement to maintain a fixed charge coverage ratio of 
at least 2.5 times. We were in compliance with all credit 
facility covenants as of May 25, 2014.

Long-Term Debt In May 2014, we repaid $400.0 mil-
lion of floating-rate notes and $300.0 million of 1.55 
percent notes.  

In January 2014, we issued $500.0 million aggregate 
principal amount of 3.65 percent fixed-rate notes due 
February 15, 2024 and $250.0 million aggregate princi-
pal amount of floating-rate notes due January 28, 2016. 
Interest on the fixed-rate notes is payable semi-annu-
ally in arrears. The fixed-rate notes may be redeemed 
in whole, or in part, at our option at any time prior 
to  November  15,  2023  for  a  specified  make  whole 
amount and any time on or after that date at par. The 
floating-rate notes bear interest equal to three-month 
LIBOR plus 20 basis points, subject to quarterly reset. 
Interest on the floating-rate notes is payable quarterly 
in arrears. The floating-rate notes are not redeemable 
prior to maturity. The fixed-rate and floating-rate notes 
are senior unsecured obligations that include a change 
of control repurchase provision. The net proceeds were 
used for general corporate purposes and to reduce our 
commercial paper borrowings. 

In November 2013, we issued €500.0 million aggre-
gate principal amount of 2.1 percent fixed-rate notes 
due November 16, 2020. Interest on the notes is pay-
able annually in arrears. The notes may be redeemed 
in whole, or in part, at our option at any time prior 
to August 16, 2020 for a specified make whole amount 
and any time on or after that date at par. These notes 
are senior unsecured obligations that include a change 
of control repurchase provision. The net proceeds were 
used for general corporate purposes and to reduce our 
commercial paper borrowings. 

In January 2013, we issued $250.0 million aggregate 
principal amount of floating-rate notes due January 29, 
2016. In October 2013, we issued an additional $250.0 
million aggregate principal amount of these notes. The 
notes bear interest equal to three-month LIBOR plus 30 
basis points, subject to quarterly reset. Interest on the 
notes is payable quarterly in arrears. The notes are not 
redeemable prior to maturity. These notes are senior 
unsecured obligations that include a change of control 
repurchase provision. The net proceeds were used to 
reduce our commercial paper borrowings.

In August 2013, we repaid $700.0 million of 5.25 per-

cent notes.  

In  January  2013,  we  issued  $750.0  million  aggre-
gate  principal  amount  of  fixed-rate  notes.  The  issu-
ance consisted of $250.0 million 0.875 percent notes 
due January 29, 2016 and $500.0 million 4.15 percent 
notes due February 15, 2043. Interest on the fixed-rate 
notes is payable semi-annually in arrears. The fixed-rate 
notes due January 29, 2016 may be redeemed in whole, 

62   GENE RAL MI LLS

20 14 ANNUAL REPORT  63

 
 
 
 
 
 
  
 
or  in  part,  at  our  option  at  any  time  for  a  specified 
make whole amount. The fixed-rate notes due February 
15, 2043 may be redeemed in whole, or in part, at our 
option at any time prior to August 15, 2042 for a speci-
fied make whole amount and any time on or after that 
date at par. These notes are senior unsecured obligations 
that include a change of control repurchase provision. 
The net proceeds were used to reduce our commercial 
paper borrowings. 

In September 2012, we repaid $520.8 million of 5.65 

percent notes.

Certain  of  our  long-term  debt  agreements  contain 
restrictive covenants. As of May 25, 2014, we were in 
compliance with all of these covenants.

As of May 25, 2014, the $64.8 million pre-tax loss 
recorded  in  AOCI  associated  with  our  previously   
designated  interest  rate  swaps  will  be  reclassified  to  
net  interest  over  the  remaining  lives  of  the  hedged 
transactions. The  amount  expected  to  be  reclassified 
from AOCI to net interest in fiscal 2015 is a $10.6 million 
pre-tax loss.

A summary of our long-term debt is as follows:

In Millions 

May 25, 2014  May 26,2013

5.65% notes due February 15, 2019 

$1,150.0  

$1,150.0 

5.7% notes due February 15, 2017 

3.15% notes due December 15, 2021 

5.2% notes due March 17, 2015 

5.25% notes due August 15, 2013 

2.1% notes due November 16, 2020 

5.4% notes due June 15, 2040 

4.15% notes due February 15, 2043 

3.65% notes due February 15, 2024 

 1,000.0  

 1,000.0  

 750.0  

 —  

 681.5  

 500.0  

 500.0  

 500.0  

Floating-rate notes due January 29, 2016 

  500.0  

Floating-rate notes due May 16, 2014 

  —  

Euribor-based floating-rate note due  

  December 15, 2014  

1.55% notes due May 16, 2014 

0.875% notes due January 29, 2016 

  395.3  

  —  

 250.0  

Floating-rate notes due January 28, 2016 

  250.0  

 1,000.0 

 1,000.0 

 750.0 

 700.0 

  — 

  500.0 

 500.0 

  — 

  250.0 

  400.0 

 368.6 

 300.0 

 250.0 

  — 

Medium-term notes, 0.02% to 6.4%,  

  due fiscal 2015 or later 

Other, including capital leases 

  204.2  

  204.2 

  (6.9) 

 (3.4)

 7,674.1  

 7,369.4

Less amount due within one year 

(1,250.6) 

(1,443.3)

Total long-term debt 

$6,423.5  

$5,926.1 

Principal payments due on long-term debt in the next 
five years based on stated contractual maturities, our 
intent to redeem, or put rights of certain note holders 
are $1,250.6 million in fiscal 2015, $1,000.6 million in fis-
cal 2016, $1,000.0 million in fiscal 2017, $100.0 million in 
fiscal 2018, and $1,150.0 million in fiscal 2019.

NOTE 9. REDEEMABLE AND   
NONCONTROLLING INTERESTS

Our  principal  redeemable  and  noncontrolling  inter-
ests relate to our Yoplait S.A.S., Yoplait Marques S.A.S., 
Liberté Marques, S.a.r.l., and General Mills Cereals, LLC 
(GMC) subsidiaries. In addition, we have seven foreign 
subsidiaries that have noncontrolling interests totaling 
$5.8 million as of May 25, 2014.

We have a 51 percent controlling interest in Yoplait 
S.A.S.  and  a  50  percent  interest  in  Yoplait  Marques 
S.A.S. Sodiaal holds the remaining interests in each of 
the entities. On the acquisition date in fiscal 2012, we 
recorded the $904.4 million fair value of Sodiaal’s 49 
percent euro-denominated interest in Yoplait S.A.S. as a 
redeemable interest on our Consolidated Balance Sheets. 
Sodiaal has the ability to put a limited portion of its 
redeemable interest to us at fair value once per year up 
to a maximum remaining term of 6 years. We adjust the 
value of the redeemable interest through additional paid-
in capital on our Consolidated Balance Sheets quarterly 
to  the  redeemable  interest’s  redemption  value,  which 
approximates its fair value. Yoplait S.A.S. pays dividends 
annually if it meets certain financial metrics set forth 
in its shareholders agreement. As of May 25, 2014, the 
redemption value of the euro-denominated redeemable 
interest was $984.1 million. 

In addition, a subsidiary of Yoplait S.A.S. has entered 
into an exclusive milk supply agreement for its European 
operations  with  Sodiaal  at  market-determined  prices 
through July 1, 2021. Net purchases totaled $311.2 million 
for fiscal 2014 and $263.5 million for fiscal 2013.

On the acquisition date in fiscal 2012, we recorded the 
$263.8 million fair value of Sodiaal’s 50 percent euro-
denominated interest in Yoplait Marques S.A.S. as a non-
controlling interest on our Consolidated Balance Sheets. 
Yoplait Marques S.A.S. earns a royalty stream through 
a licensing agreement with Yoplait S.A.S. for the rights 
to the Yoplait and related trademarks. Yoplait Marques 
S.A.S. pays dividends annually based on its available cash 
as of its fiscal year end.

64   GENERAL MIL LS

2014 ANNUAL REPORT  PB

     
During the third quarter of fiscal 2014, we formed 
Liberté  Marques,  S.a.r.l.  and  sold  a  50  percent  euro-
denominated interest in the entity to Sodiaal in exchange 
for $17.6 million. We recorded Sodiaal’s 50 percent inter-
est in the entity as  a noncontrolling interest on our 
Consolidated Balance Sheets. Liberté Marques, S.a.r.l. 
earns a royalty stream through licensing agreements 
with certain Yoplait group companies for the rights to 
Liberté and related trademarks. Liberté Marques, S.a.r.l. 
pays dividends annually based on its available cash as of 
its fiscal year end.

During fiscal 2014, we paid $71.9 million of dividends 
to  Sodiaal  under  the  terms  of  the  Yoplait  S.A.S.  and 
Yoplait Marques S.A.S. shareholder agreements. 

During the first quarter of fiscal 2013, in conjunction 
with the consent of the Class A investor, we restruc-
tured GMC through the distribution of its manufactur-
ing assets, stock, inventory, cash, and certain intellectual 
property to a wholly owned subsidiary. GMC retained 
the remaining intellectual property. Immediately follow-
ing the restructuring, the Class A Interests of GMC were 
sold by the then current holder to another unrelated 
third-party investor. 

The holder of the GMC Class A Interests receives quar-
terly preferred distributions from available net income 
based on the application of a floating preferred return 
rate, currently equal to the sum of three-month LIBOR 
plus 110 basis points, to the holder’s capital account bal-
ance established in the most recent mark-to-market val-
uation (currently $251.5 million). The preferred return 
rate is adjusted every three years through a negotiated 
agreement with the Class A Interest holder or through a 
remarketing auction.

For financial reporting purposes, the assets, liabilities, 
results of operations, and cash flows of our non-wholly 
owned  subsidiaries  are  included  in  our  Consolidated 
Financial Statements. The third-party investor’s share of 
the net earnings of these subsidiaries is reflected in net 
earnings attributable to redeemable and noncontrolling 
interests in the Consolidated Statements of Earnings. 

Our noncontrolling interests contain restrictive cov-
enants. As of May 25, 2014, we were in compliance with 
all of these covenants.

NOTE 10. STOCKHOLDERS’ EQUITY

Cumulative preference stock of 5.0 million shares, with-
out par value, is authorized but unissued.

On June 28, 2010, our Board of Directors authorized 
the repurchase of up to 100 million shares of our com-
mon stock. The Board terminated this authorization on 
May 6, 2014, and authorized the repurchase of up to 100 
million shares of our common stock. Purchases under 
the authorization can be made in the open market or 
in privately negotiated transactions, including the use of 
call options and other derivative instruments, Rule 10b5-1 
trading plans, and accelerated repurchase programs. The 
authorization has no specified termination date.

During fiscal 2014, we repurchased 35.6 million shares 
of  common  stock  for  an  aggregate  purchase  price  of 
$1,774.4 million. During fiscal 2013, we repurchased 24.2 
million shares of common stock for an aggregate pur-
chase price of $1,014.9 million. During fiscal 2012, we 
repurchased 8.3 million shares of common stock for an 
aggregate purchase price of $313.0 million.  

During the fourth quarter of fiscal 2013, we entered 
into an Accelerated Share Repurchase (ASR) agreement 
with  an  unrelated  third  party  financial  institution  to 
repurchase an aggregate of $300.0 million of our out-
standing  common  stock.  Under  the  ASR  agreement, 
we paid $300.0 million to the financial institution and 
received  5.5  million  shares  of  common  stock  with  a 
fair value of $270.0 million during the fourth quarter 
of 2013. We received an additional 0.6 million shares of 
common stock upon completion of the ASR agreement 
during the first quarter of fiscal 2014. As of May 26, 
2013, we recorded this transaction as an increase in trea-
sury stock of $270.0 million, and recorded the remaining 
$30.0 million as a decrease to additional paid-in capital 
on our Consolidated Balance Sheets. Upon completion of 
the ASR agreement in the first quarter of fiscal 2014, 
we reclassified the $30.0 million to treasury stock from 
additional paid-in capital on our Consolidated Balance 
Sheets.

PB   GE NER AL M ILLS

20 14 ANNUAL REPORT  65

The following table provides details of total comprehensive income:

In Millions 

Net earnings, including earnings 

  attributable to redeemable and  

  noncontrolling interests 

Other comprehensive income (loss): 

  Foreign currency translation 

  Net actuarial income 

  Other fair value changes: 

    Securities 

    Hedge derivatives 

  Reclassification to earnings: 
    Hedge derivatives (a) 
    Amortization of losses and 
  prior service costs (b) 
Other comprehensive income    

Total comprehensive income  

Pretax 

General Mills 
Tax 

Net 

Noncontrolling 
Interests  
Net 

Redeemable 
Interests 
Net

Fiscal 2014

$  1,824.4  

$   5.8 

$  31.1 

$  (71.8) 

  327.2  

$  

 —  

   (121.2) 

    0.5  

   14.4  

 (0.2) 

 (7.0) 

 (71.8) 

 206.0  

 0.3  

 7.4  

    (4.7) 

 0.2  

 (4.5) 

   172.7  

   438.3  

    (65.1) 

   (193.3) 

 107.6  

 245.0  

$  2,069.4  

   19.1  

 —  

 —  

 —  

 —  

 —  

    19.1  

$  24.9  

   41.4 

 — 

 — 

    (2.4)

    (0.1)

 — 

   38.9 

$  70.0 

(a)  Gain reclassified from AOCI into earnings is reported in interest, net for interest rate swaps and in cost of sales and SG&A expenses for foreign  

exchange contracts.

(b)  Loss reclassified from AOCI into earnings is reported in SG&A expense.

In Millions 

Net earnings, including earnings 

  attributable to redeemable and 

  noncontrolling interests 

Other comprehensive (loss):

  Foreign currency translation 

  Net actuarial loss 

  Other fair value changes: 

  Securities 

  Hedge derivatives 

Reclassification to earnings: 
  Hedge derivatives (a) 
  Amortization of losses and 

  prior service costs (b) 
Other comprehensive income    

Total comprehensive income  

Pretax 

General Mills 
Tax 

Net 

Noncontrolling 
Interests  
Net 

Redeemable 
Interests 
Net

Fiscal 2013

$  1,855.2  

$   8.0  

$  29.3 

$  (19.8) 

   76.3  

$  —  

   (31.3) 

 1.2  

   33.5  

 (0.4) 

   (10.4) 

(19.8) 

 45.0  

 0.8  

 23.1  

   15.0  

 (4.5) 

 10.5  

  159.9  

  266.1  

   (61.1) 

  (107.7) 

 98.8  

 158.4  

$  2,013.6  

   10.3  

— 

 — 

 —  

 —  

 —  

 10.3  

$  18.3  

   10.3 

      —

  —

 1.5    

 1.7      

  — 

   13.5 

$  42.8 

(a)  Loss reclassified from AOCI into earnings is reported in interest, net for interest rate swaps and in cost of sales and SG&A expenses for foreign  

exchange contracts.

(b) Loss reclassified from AOCI into earnings is reported in SG&A expense.

66   GENERAL MI L LS

2014 ANN UAL REPORT  67

 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
   
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In Millions 

Net earnings, including earnings 

  attributable to redeemable and 

  noncontrolling interests 

Other comprehensive income (loss):

  Foreign currency translation 

  Net actuarial gain 

  Other fair value changes: 

  Securities 

  Hedge derivatives 

  Reclassification to earnings: 

  Hedge derivatives (a) 
  Amortization of losses and 
   prior service costs (b) 
Other comprehensive loss    

Total comprehensive income (loss)  

Pretax 

General Mills 
Tax 

Net 

Noncontrolling 
Interests  
Net 

Redeemable 
Interests 
Net

Fiscal 2012

$  1,567.3   

$ 

 6.8 

$  15.0  

$  (270.3) 

  (813.1)  

$  —  

  308.5  

(0.3)  

 (80.8)  

   0.1  

   31.2  

(270.3) 

(504.6)  

(0.2)  

(49.6)  

(51.1) 

—  

   — 

   —  

  (98.7)

      —

  — 

   (3.8) 

 16.3   

(6.2) 

10.1   

   — 

1.4

 131.6   

  (1,016.6)  

   (49.9) 

  283.7 

81.7   

(732.9)  

$   834.4   

   —  

   (51.1) 

$  (44.3) 

  — 

 (101.1) 

$  (86.1) 

(a)  Loss reclassified from AOCI into earnings is reported in interest, net for interest rate swaps and in cost of sales and SG&A expenses for foreign exchange 

contracts.

(b) Loss reclassified from AOCI into earnings is reported in SG&A expense.

In  fiscal  2014,  2013,  and  2012,  except  for  reclassifi-
cations  to  earnings,  changes  in  other  comprehensive 
income (loss) were primarily non-cash items.

Accumulated other comprehensive loss balances, net of 

tax effects, were as follows:

In Millions 

May 25, 2014  May 26, 2013

Foreign currency translation  

  adjustments 

Unrealized gain (loss) from:

  Securities 

  Hedge derivatives 

Pension, other postretirement, and  

  postemployment benefits:

$ 

191.3 

$  263.1 

 2.9  

   2.6 

 (38.8) 

     (41.7)

  Net actuarial loss 

  Prior service costs 

   (1,469.2) 

  (1,801.5)

  (26.5) 

 (7.8)

Accumulated other comprehensive loss  $  (1,340.3) 

$ (1,585.3)

NOTE 11. STOCK PLANS

We use broad-based stock plans to help ensure that man-
agement’s interests are aligned with those of our stock-
holders. As of May 25, 2014, a total of 30.8 million shares 
were available for grant in the form of stock options, 
restricted  stock,  restricted  stock  units,  and  shares  of 

unrestricted stock under the 2011 Stock Compensation 
Plan (2011 Plan) and the 2011 Compensation Plan for 
Non-Employee Directors. The 2011 Plan also provides 
for the issuance of cash-settled share-based units, stock 
appreciation  rights,  and  performance  awards.  Stock-
based awards now outstanding include some granted 
under the 2001, 2003, 2005, 2006, 2007, and 2009 stock 
plans and the Executive Incentive Plan, under which no 
further awards may be granted. The stock plans provide 
for accelerated vesting of awards upon retirement, ter-
mination, or death of eligible employees and directors. 

Stock Options The estimated fair values of stock options 
granted and the assumptions used for the Black-Scholes 
option-pricing model were as follows:

 Fiscal Year

 2014  

 2013  

 2012 

Estimated fair values of  

  stock options granted  

 $ 6.03   

$ 3.65   

$ 5.88 

Assumptions:

  Risk-free interest rate 

  2.6%  

  1.6%   

 2.9% 

  Expected term 

  9.0 years 

 9.0 years 

  8.5 years

  Expected volatility 

  17.4%  

 17.3%   

 17.6%

  Dividend yield 

  3.1%  

  3.5%   

 3.3% 

66   GENER AL MILLS

20 14 ANNUAL REPORT  67

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
  
  
 
 
 
 
 
  
  
 
 
 
 
 
  
   
  
 
  
  
  
  
  
Options may be priced at 100 percent or more of the 
fair market value on the date of grant, and generally 
vest four years after the date of grant. Options gener-
ally expire within 10 years and one month after the date  
of grant.

Information on stock option activity follows: 

  Weighted- 
Average 
Exercise 

  Weighted- 
Average 
Exercise 
Exercisable  Price Per  Outstanding  Price Per 
Share
(Thousands) 

(Thousands) 

Options 

Options 

Share 

Balance as of  

May 29, 2011 

 39,221.7   $23.78  

 67,547.3   $ 26.82 

  Granted 

  Exercised 

  Forfeited or expired 

Balance as of  

  4,069.0  

  37.29 

     (10,279.3)  

 24.12 

  (394.3) 

 27.88 

May 27, 2012 

 39,564.9  

 25.27  

 60,942.7  

  27.96 

  Granted 

  Exercised 

  Forfeited or expired 

Balance as of  

 3,407.7  

 38.15 

 (16,534.6) 

 23.49 

  (143.7) 

 34.06

May 26, 2013 

 29,290.3  

  27.69  

 47,672.1   

 30.22 

  Granted 

  Exercised 

  Forfeited or expired 

Balance as of  

  2,789.8  

  48.33 

 (6,181.3) 

  24.78 

  (111.6) 

  38.74 

May 25, 2014 

 29,452.8   $28.37  

 44,169.0   $ 32.10 

Stock-based compensation expense related to stock 
option awards was $18.2 million in fiscal 2014, $17.5 mil-
lion in fiscal 2013, and $23.9 million in fiscal 2012.

Net cash proceeds from the exercise of stock options 
less shares used for minimum withholding taxes and the 
intrinsic value of options exercised were as follows:

In Millions 

2014  

 2013  

 2012 

 Fiscal Year

Net cash proceeds 

Intrinsic value of  

$108.1  

 $300.8   

$233.5 

  options exercised 

$166.6  

 $297.2  

$156.7

The valuation of stock options is a significant account-
ing  estimate  that  requires  us  to  use  judgments  and 
assumptions that are likely to have a material impact 
on our financial statements. Annually, we make predic-
tive assumptions regarding future stock price volatility, 
employee exercise behavior, dividend yield, and the for-
feiture rate.

We estimate the fair value of each option on the grant 
date using a Black-Scholes option-pricing model, which 
requires us to make predictive assumptions regarding 
future stock price volatility, employee exercise behavior, 
and dividend yield. We estimate our future stock price 
volatility using the historical volatility over the expected 
term of the option, excluding time periods of volatility 
we believe a marketplace participant would exclude in 
estimating our stock price volatility. We also have con-
sidered, but did not use, implied volatility in our esti-
mate, because trading activity in options on our stock, 
especially those with tenors of greater than 6 months, 
is insufficient to provide a reliable measure of expected 
volatility. 

Our  expected  term  represents  the  period  of  time 
that  options  granted  are  expected  to  be  outstanding 
based on historical data to estimate option exercises 
and employee terminations within the valuation model. 
Separate  groups  of  employees  have  similar  historical 
exercise behavior and therefore were aggregated into a 
single pool for valuation purposes. The weighted-average 
expected term for all employee groups is presented in 
the table above. The risk-free interest rate for periods 
during the expected term of the options is based on the 
U.S. Treasury zero-coupon yield curve in effect at the 
time of grant.

Any corporate income tax benefit realized upon exer-
cise or vesting of an award in excess of that previously 
recognized in earnings (referred to as a windfall tax ben-
efit) is presented in the Consolidated Statements of Cash 
Flows as a financing cash flow.

Realized windfall tax benefits are credited to additional 
paid-in capital within the Consolidated Balance Sheets. 
Realized shortfall tax benefits (amounts which are less 
than that previously recognized in earnings) are first 
offset against the cumulative balance of windfall tax 
benefits, if any, and then charged directly to income tax 
expense, potentially resulting in volatility in our consoli-
dated effective income tax rate. We calculated a cumu-
lative  memo  balance  of  windfall  tax  benefits  for  the 
purpose of accounting for future shortfall tax benefits.

68   GENERA L MILL S

2014 ANNUAL REPORT  69

 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
   
  
  
  
Restricted Stock, Restricted Stock Units, and Cash-
Settled Share-Based Units Stock and units settled in 
stock subject to a restricted period and a purchase price, 
if any (as determined by the Compensation Committee of 
the Board of Directors), may be granted to key employ-
ees under the 2011 Plan. Restricted stock and restricted 
stock units generally vest and become unrestricted four 
years after the date of grant. Participants are entitled to 

dividends on such awarded shares and units, but only 
receive those amounts if the shares or units vest. The 
sale or transfer of these shares and units is restricted 
during the vesting period. Participants holding restricted 
stock, but not restricted stock units, are entitled to vote 
on matters submitted to holders of common stock for  
a vote.

Information on restricted stock unit and cash-settled share-based units activity follows:  

Equity Classified 

Liability Classified

Share- 
Settled 
Units 
(Thousands) 

Weighted- 
Average 
Grant-Date 
Fair Value 

Share- 
Settled 
Units 
(Thousands) 

Weighted- 
Average 
Grant-Date 
Fair Value 

Cash-Settled 
Share-Based 
Units 
(Thousands) 

Weighted-
Average
Grant-Date
Fair Value

Non-vested as of May 26, 2013 

  Granted 

  Vested 

  Forfeited, expired, or reclassified 

Non-vested as of May 25, 2014 

  8,042.2  

 2,069.8  

  (2,004.8) 

  (213.5) 

 7,893.7  

$35.89  

 48.49  

  29.76  

 40.83  

$40.81  

  388.2  

 74.3  

  (144.9) 

 (68.1)  

$32.60  

  48.39  

 28.39  

 39.55  

  249.5  

$25.67  

  2,287.8  

$38.41 

 —  

  (1,445.5) 

 (19.5)  

  822.8  

 — 

  28.25 

 37.03 

$36.52 

Number of units granted (thousands)  

Weighted average price per unit 

Fiscal Year

 2014  

 2013   

2012 

 2,144.1   

  2,404.9    

 2,785.7 

$48.49  

 $38.41  

 $37.29 

68   GENER AL MILLS

20 14 ANNUAL REPORT  69

 
 
 
 
 
 
 
 
 
 
The total grant-date fair value of restricted stock unit 
awards that vested during fiscal 2014 was $104.6 mil-
lion, and $134.1 million vested during fiscal 2013.

As  of  May  25,  2014,  unrecognized  compensa-
tion expense related to non-vested stock options and 
restricted stock units was $117.2 million. This expense 
will be recognized over 17 months, on average.

Stock-based  compensation  expense  related  to 
restricted stock units and cash-settled share-based pay-
ment awards was $107.0 million for fiscal 2014, $128.9 
million for fiscal 2013, and $124.3 million for fiscal 2012.

NOTE 12. EARNINGS PER SHARE

Basic and diluted EPS were calculated using the following: 

In Millions, Except per Share Data 

 2014  

2013  

2012 

Net earnings attributable  

  to General Mills 

$1,824.4    $1,855.2   $1,567.3

Fiscal Year

Average number of common  

  shares - basic EPS 
Incremental share effect from: (a)
  Stock options 

  Restricted stock, restricted  

  628.6  

 648.6     

648.1 

 12.3  

12.0    

13.9

   stock units, and other 

  4.8  

 5.0     

 4.7 

Average number of  

  common shares - diluted EPS 

  645.7  

665.6     

  666.7 

Earnings per share - basic 

$  2.90    $   2.86    $   2.42 

Earnings per share - diluted 

$  2.83    $   2.79    $   2.35 

 (a)  Incremental shares from stock options and restricted stock units are 
computed by the treasury stock method. Stock options and restricted 
stock units excluded from our computation of diluted EPS because they 
were not dilutive were as follows:

In Millions 

 2014  

 2013  

 2012 

Anti-dilutive stock options  

  and restricted stock units 

  1.7  

  0.6   

 5.8 

 Fiscal Year

NOTE 13. RETIREMENT BENEFITS AND 
POSTEMPLOYMENT BENEFITS

Defined Benefit Pension Plans We have defined ben-
efit  pension  plans  covering  most  employees  in  the 
United States, Canada, France, and the United Kingdom. 
Benefits for salaried employees are based on length of 
service  and  final  average  compensation.  Benefits  for 
hourly employees include various monthly amounts for 
each year of credited service. Our funding policy is con-
sistent with the requirements of applicable laws. We 
made no voluntary contributions to our principal U.S. 
plans in fiscal 2014 and made a $200.0 million voluntary 
contribution in each of fiscal 2013 and fiscal 2012. We 
do not expect to be required to make any contributions 
in fiscal 2015. Our principal domestic retirement plan 
covering salaried employees has a provision that any 
excess pension assets would be allocated to active par-
ticipants if the plan is terminated within five years of a 
change in control. In fiscal 2012, we announced changes 
to our U.S. defined benefit pension plans. All new sala-
ried employees hired on or after June 1, 2013 are eligible 
for a new retirement program that does not include a 
defined benefit pension plan. Current salaried employees 
remain in the existing defined benefit pension plan with 
adjustments to benefits.

Other Postretirement Benefit Plans We also sponsor 
plans that provide health care benefits to the majority 
of our retirees in the United States, Canada, and Brazil. 
The United States salaried health care benefit plan is 
contributory, with retiree contributions based on years 
of service. We make decisions to fund related trusts for 
certain employees and retirees on an annual basis. We 
made $24.0 million in voluntary contributions to these 
plans in fiscal 2014. We did not make voluntary contri-
butions to these plans in fiscal 2013.

Health Care Cost Trend Rates Assumed health care 
cost trends are as follows:

Fiscal Year

2014  

 2013 

Health care cost trend rate  

  for next year 

6.5% and 7.3% 

 8.0%

Rate to which the cost trend rate is  

  assumed to decline (ultimate rate) 

5.0% 

 5.2%

Year that the rate reaches the  

  ultimate trend rate 

2025  

 2019

70   GENERAL MI LL S

2014 ANN UAL REPORT  71

  
 
  
  
  
 
(such as severance based solely on annual pay rather 
than years of service) are charged to expense when 
incurred.  Our  postemployment  benefit  plans  are 
unfunded.

We use our fiscal year end as the measurement date 
for our defined benefit pension and other postretire-
ment benefit plans.

We  review  our  health  care  cost  trend  rates  annu-
ally. Our review is based on data we collect about our 
health care claims experience and information provided 
by our actuaries. This information includes recent plan 
experience,  plan  design,  overall  industry  experience 
and projections, and assumptions used by other simi-
lar organizations. Our initial health care cost trend rate 
is adjusted as necessary to remain consistent with this 
review, recent experiences, and short-term expectations. 
Our initial health care cost trend rate assumption is 7.3 
percent for retirees age 65 and over and  6.5 percent for 
retirees under age 65 at the end of fiscal 2014. Rates are 
graded down annually until the ultimate trend rate of 
5.0 percent is reached in 2025 for all retirees. The trend 
rates are applicable for calculations only if the retirees’ 
benefits increase as a result of health care inflation. The 
ultimate trend rate is adjusted annually, as necessary, 
to approximate the current economic view on the rate 
of long-term inflation plus an appropriate health care 
cost premium. Assumed trend rates for health care costs 
have an important effect on the amounts reported for 
the other postretirement benefit plans.

A one percentage point change in the health care cost 

trend rate would have the following effects:

In Millions 

One  
Percentage  
Point  
Increase 

One 
Percentage
Point
Decrease

Effect on the aggregate of the service and  

interest cost components in fiscal 2015 

$   4.7 

$    (3.9)

Effect on the other postretirement  

  accumulated benefit obligation as of  

  May 25, 2014 

  82.7 

   (73.2)

The Patient Protection and Affordable Care Act, as 
amended by the Health Care and Education Reconciliation 
Act of 2010 (collectively, the Act) was signed into law in 
March 2010. The Act codifies health care reforms with 
staggered effective dates from 2010 to 2018. Estimates of 
the future impacts of several of the Act’s provisions are 
incorporated into our postretirement benefit liability.

Postemployment Benefit Plans Under certain circum-
stances, we also provide accruable benefits to former 
or inactive employees in the United States, Canada, and 
Mexico, and members of our Board of Directors, including 
severance and certain other benefits payable upon death. 
We  recognize  an  obligation  for  any  of  these  benefits 
that vest or accumulate with service. Postemployment 
benefits  that  do  not  vest  or  accumulate  with  service 

70   GENERA L MILLS

20 14 ANNUAL REPORT  71

 
 
 
 
Summarized financial information about defined benefit pension, other postretirement benefit, and postemploy-

ment benefit plans is presented below:

Defined Benefit 
Pension Plans 

Fiscal Year 

Other
Postretirement 
Benefit Plans 

Fiscal Year 

Postemployment
Benefit Plans

Fiscal Year

In Millions 

2014  

2013  

2014  

2013 

2014  

2013 

Change in Plan Assets:

  Fair value at beginning of year 

  Actual return on assets 

  Employer contributions 

  Plan participant contributions 

  Benefits payments 

  Foreign currency  

Fair value at end of year 

Change in Projected Benefit Obligation:

$5,066.1   $ 4,353.9  

$  436.9   $   358.8  

  740.2  

  698.7  

  25.6  

  223.1   

  6.7  

  15.2  

  59.1  

 24.1  

  13.5   

 67.9  

  0.1 

 13.0 

  (231.4)  

  (222.6) 

   (16.3) 

   (2.9)

 4.6  

  (2.2) 

  —  

  — 

$5,611.8   $ 5,066.1  

$  517.3   $  436.9 

  Benefit obligation at beginning of year 

$5,381.4   $ 4,991.5  

$ 1,148.2   $ 1,129.0   

$ 145.4    $ 141.3 

  Service cost 

Interest cost 

  Plan amendment  

  Curtailment/other 

  Plan participant contributions 

  Medicare Part D reimbursements 

  Actuarial loss (gain) 

  Benefits payments  

  Foreign currency  

  Acquisitions 

  133.0  

  124.4  

  22.7   

 21.6   

  239.5  

 237.3  

 17.8  

  —  

  0.2   

   —  

 50.5  

 18.2  

   (2.9) 

  52.1  

 — 

 — 

  6.7  

   15.2  

  13.5   

 13.0   

  —  

  —   

 4.3   

 4.1   

  67.6  

  237.5  

  (119.4) 

  (23.0)  

  (231.6) 

 (222.8) 

 (59.3)  

 (58.9)  

  3.6  

  (1.9) 

 —   

 —  

  (1.0) 

 —   

  (0.1)  

 10.4   

 7.7  

 4.1    

  —   

 7.8 

 4.4 

 4.5 

  3.7    

 11.4 

 —   

 —   

 1.8   

 (17.2)  

 (0.2)  

 —   

 — 

 — 

 (10.4)

 (13.6)

 — 

 — 

Projected benefit obligation at end of year 

$ 5,618.0   $ 5,381.4  

$ 1,074.8   $  1,148.2  

$  145.3    $ 145.4 

Plan assets less than benefit 

 obligation as of fiscal year end 

$ 

(6.2)  $   (315.3) 

$  (557.5)  $  (711.3) 

$ (145.3) 

$ (145.4)

The accumulated benefit obligation for all defined benefit pension plans was $5,093.1 million as of May 25, 2014, 

and $4,888.8 million as of May 26, 2013.

Amounts recognized in AOCI as of May 25, 2014, and May 26, 2013, are as follows:

Defined Benefit 
Pension Plans 

Fiscal Year 

Other
Postretirement 
Benefit Plans 

Fiscal Year 

Postemployment
Benefit Plans 

Fiscal Year  

Total

Fiscal Year

In Millions 

2014  

2013  

2014  

2013  

2014  

2013  

2014  

2013

Net actuarial loss  

$(1,389.2)  $(1,625.1) 

 $(70.2)  $(168.2) 

$  (9.8) 

 $ (8.2) 

$(1,469.2)   $(1,801.5)

Prior service (costs) credits 

  (26.1) 

  (18.5) 

 4.0  

 16.6  

 (4.4) 

 (5.9) 

 (26.5)     

(7.8)

Amounts recorded in accumulated 

  other comprehensive loss 

$(1,415.3)  $(1,643.6) 

 $(66.2)  $(151.6) 

 $(14.2) 

 $(14.1) 

$(1,495.7)   $(1,809.3)

72   GENERAL  MIL L S

2014 ANNUAL REPORT  73

 
 
 
 
 
 
 
 
 
 
 
Plans with accumulated benefit obligations in excess of plan assets are as follows:

Defined Benefit 
Pension Plans 

Fiscal Year 

Other
Postretirement 
Benefit Plans 

Fiscal Year 

Postemployment
Benefit Plans

Fiscal Year

In Millions 

2014 

2013 

2014 

2013 

2014 

2013

Projected benefit obligation 

Accumulated benefit obligation 

Plan assets at fair value 

 $433.1  

 $ 396.9  

 $ 

—  $ 

 —  

$ 

 —   $  —

 375.6  

  346.6   

  1,070.0     1,132.9  

 145.3  

   145.4 

  —  

  9.5   

 517.3   

436.9 

— 

— 

Components of net periodic benefit expense are as follows: 

Defined Benefit 
Pension Plans 

Fiscal Year 

Other 
Postretirement 
Benefit Plans 

Fiscal Year 

Postemployment
Benefit Plans

Fiscal Year

2014 

2013 

2012 

2014 

2013 

2012 

2014 

2013 

2012

$  133.0   $  124.4   $  114.3  

$ 22.7  

$  21.6  

$  18.0  

$   7.7  

$   7.8  

$   7.5 

 239.5  

 237.3  

  237.9  

  50.5  

  52.1  

  55.6  

Expected return on plan assets 

  (455.6) 

  (428.0) 

 (440.3) 

  (34.6) 

  (32.1) 

  (35.5) 

Amortization of losses 

  151.0  

  136.0  

  108.1  

  15.4  

  17.1  

 14.5   

 4.1  

  —  

 0.6  

  4.4  

  —   

 2.1  

  4.8 

 — 

  1.7 

In Millions 

Service cost 

Interest cost 

Amortization of prior service 

   costs (credits) 

Other adjustments 

Settlement or curtailment losses 

  5.6  

  6.2  

—  

  —  

  —  

 —  

 8.6  

  —  

 —   

Net expense  

$  73.5   $   75.9   $    28.6  

$  47.7  

  (3.4) 

 (3.4) 

  (3.4) 

  2.4  

  1.9  

  2.1 

  —  

 (2.9) 

  —  
  —  
$  55.3  

 —   
  —  
$  49.2  

 3.7   
  —  
$  18.5  

 11.4   
 —  
$  27.6  

 12.0 
 — 
$  28.1 

We expect to recognize the following amounts in net periodic benefit expense in fiscal 2015:

In Millions 

Amortization of losses 

Amortization of prior service costs (credits) 

Defined Benefit 
Pension Plans 

Other Postretirement 
Benefit Plans 

Postemployment
Benefit Plans

 $ 141.7   

  7.4  

$ 4.9  

  (1.6) 

$ 0.7 

 2.4 

Assumptions Weighted-average assumptions used to determine fiscal year-end benefit obligations are as follows:

Discount rate 

Rate of salary increases 

Defined Benefit 
Pension Plans 

Fiscal Year 

Other
Postretirement 
Benefit Plans 

Fiscal Year 

Postemployment
Benefit Plans

Fiscal Year

2014 

2013 

2014 

2013 

2014 

2013

4.54% 

 4.54% 

4.51% 

 4.50% 

 3.82% 

 3.70%

4.44  

  4.44  

   —  

  —  

   4.44  

 4.44 

72   GENERA L MILLS

20 14 ANNUAL REPORT  73

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted-average assumptions used to determine fiscal year net periodic benefit expense are as follows:

Defined Benefit 
Pension Plans 

Fiscal Year 

Other 
Postretirement 
Benefit Plans 

Fiscal Year 

Postemployment
Benefit Plans

Fiscal Year

2014 

2013 

2012 

2014 

2013 

2012 

2014 

2013 

2012

Discount rate 

 4.54% 

 4.85% 

 5.45% 

  4.52% 

 4.70% 

 5.35% 

  3.70% 

 3.86% 

 4.77%

Rate of salary increases 

 4.44  

  4.44  

  4.92   

 —  

  —  

  —  

   4.44  

  4.45  

  4.92  

Expected long-term rate of  

 return on plan assets 

 8.53  

 8.53  

  9.52  

   8.11  

  8.13  

  9.32   

 —  

  —  

 — 

Discount  Rates  Our  discount  rate  assumptions  are 
determined annually as of the last day of our fiscal year 
for our defined benefit pension, other postretirement, 
and postemployment benefit plan obligations. We also 
use the same discount rates to determine defined ben-
efit pension, other postretirement, and postemployment 
benefit plan income and expense for the following fiscal 
year. We work with our outside actuaries to determine 
the timing and amount of expected future cash outflows 
to plan participants and, using the Aa Above Median 
corporate bond yield, to develop a forward interest rate 

curve, including a margin to that index based on our 
credit risk. This forward interest rate curve is applied 
to our expected future cash outflows to determine our 
discount rate assumptions.

Fair Value of Plan Assets The fair values of our pension 
and postretirement benefit plans’ assets and their respec-
tive levels in the fair value hierarchy at May 25, 2014 and 
May 26, 2013, by asset category were as follows:

74   GENERAL MILL S

2014 ANN UAL REPORT  75

 
 
 
 
 
 
 
In Millions 

 Level 1  

 Level 2  

 Level 3  

Total  
Assets  

 Level 1  

 Level 2  

 Level 3  

Total 
Assets

May 25, 2014 

 May 26, 2013

Fair value measurement  

  of pension plan assets: 

  Equity (a) 
  Fixed income (b) 
  Real asset investments (c)  
  Other investments (d) 
  Cash and accruals 

Total fair value measurement  

$ 1,305.4   $   793.9   $   568.2   $  2,667.5  

 $  1,439.4   $   828.3   $   559.3   $ 2,827.0 

    586.3  

   1,347.7  

 —  

   1,934.0  

    476.6  

    801.0  

 —  

  1,277.6 

  98.2  

    128.3  

    602.9  

    829.4  

     131.1  

    169.1  

    430.4  

   730.6 

 —  

 —  

 0.3  

 0.3  

  —  

    180.6  

 —     

 —  

    180.6  

     169.7  

 60.9  

 —  

 0.3  

61.2 

 —  

   169.7 

  of pension plan assets 

$  2,170.5   $  2,269.9   $  1,171.4   $  5,611.8  

$  2,216.8   $  1,859.3   $   990.0   $ 5,066.1 

Fair value measurement  

  of postretirement benefit 

  plan assets:
  Equity (a) 
  Fixed income (b) 
  Real asset investments (c)  
  Other investments (d) 
  Cash and accruals 

Fair value measurement  

  of postretirement benefit  

$ 

 86.6   $   129.1   $ 

 21.1   $   236.8   

$ 

 93.1   $ 

 92.0   $ 

 20.2   $  205.3 

 18.5  

 —  

 —  

 6.6  

 65.8  

 19.3  

    152.4  

 —  

 —  

 17.9  

 —  

 —  

 84.3  

 37.2  

    152.4  

 6.6  

 17.2  

 1.8  

 50.3  

 7.1  

 —  

    130.9  

 9.8  

 —  

 —  

   67.5 

 14.5  

   23.4 

 —  

 —  

   130.9 

9.8 

  plan assets 

$   111.7   $   366.6   $ 

 39.0   $   517.3  

$   121.9   $   280.3   $ 

 34.7   $  436.9 

(a)  Primarily publicly traded common stock and private equity partnerships for purposes of total return and to maintain equity exposure consistent with policy 
allocations. Investments include: United States and international equity securities, mutual funds, and equity futures valued at closing prices from national 
exchanges; and commingled funds, privately held securities, and private equity partnerships valued at unit values or net asset values provided by the invest-
ment managers, which are based on the fair value of the underlying investments. Various methods are used to determine fair values and may include the 
cost of the investment, most recent financing, and expected cash flows. For some of these investments, realization of the estimated fair value is dependent 
upon transactions between willing sellers and buyers.

(b)  Primarily government and corporate debt securities for purposes of total return and managing fixed income exposure to policy allocations. Investments 
include: fixed income securities and bond futures generally valued at closing prices from national exchanges, fixed income pricing models, and independent 
financial analysts; and fixed income commingled funds valued at unit values provided by the investment managers, which are based on the fair value of the 
underlying investments.

(c)   Publicly traded common stock and limited partnerships in the energy and real estate sectors for purposes of total return. Investments include: energy and 
real estate securities generally valued at closing prices from national exchanges; and commingled funds, private securities, and limited partnerships valued 
at unit values or net asset values provided by the investment managers, which are generally based on the fair value of the underlying investments.

(d)  Global balanced fund of equity, fixed income, and real estate securities for purposes of meeting Canadian pension plan asset allocation policies, and insur-
ance and annuity contracts to provide a stable stream of income for retirees and to fund postretirement medical benefits. Fair values are derived from unit 
values provided by the investment managers, which are generally based on the fair value of the underlying investments and contract fair values from the 
providers.

74   GENER AL MILLS

20 14 ANNUAL REPORT  75

 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
  
  
  
  
  
  
  
 
 
 
  
  
 
 
  
  
  
  
   
  
  
 
  
  
  
  
   
  
  
 
  
  
   
  
 
  
  
  
  
   
  
  
 
The following table is a roll forward of the Level 3 investments of our pension and postretirement benefit plans’ 

assets during the years ended May 25, 2014 and May 26, 2013:

In Millions 

Pension benefit plan assets: 

  Equity 

  Real asset investments 

  Other investments 

Fiscal 2014

 Balance as of 
May 26, 2013 

Net  
 Transfers 
Out 

Net Purchases,    

Sales, Issuances,  
and Settlements 

Net  Balance as of
Gain  May 25, 2014

$  559.3 

$ 

 —  

$  (59.0) 

$  67.9  

$  568.2 

   430.4 

0.3 

 —  

 —  

   (25.5) 

 198.0  

   602.9 

 —  

 —  

 0.3 

Fair value activity of level 3 pension plan assets 

$  990.0 

$ 

 —  

$  (84.5) 

$ 265.9  

$ 1,171.4 

Postretirement benefit plan assets: 

  Equity 

  Real asset investments 

$   20.2  

$ 

 —  

$   (0.7) 

$   1.6  

$   21.1 

    14.5  

   (4.2) 

    1.4  

    6.2  

    17.9 

Fair value activity of level 3 postretirement benefit plan assets 

$   34.7  

$  (4.2) 

$   0.7  

$   7.8  

$   39.0 

In Millions 

Pension benefit plan assets:

  Equity 

  Real asset investments 

  Other investments 

Fiscal 2013

 Balance as of 
May 27, 2012 

Net  
 Transfers 
Out 

Net Purchases,    

Sales, Issuances,  
and Settlements 

Net  Balance as of
Gain  May 26, 2013

$ 575.4  

$  (0.1) 

$ (61.0) 

$  45.0 

$  559.3  

  361.2  

 0.3  

   —  

    —  

   48.3  

   20.9  

  430.4 

   —  

  —   

0.3 

Fair value activity of level 3 pension plan assets 

$  936.9  

$  (0.1) 

$ (12.7) 

$  65.9 

$  990.0  

Postretirement benefit plan assets:

  Equity 

  Real asset investments 

$   22.0  

$ 

 —  

$   (2.3) 

$  0.5 

$  20.2  

8.4  

   —  

   4.8  

   1.3  

14.5 

Fair value activity of level 3 postretirement benefit plan assets 

$   30.4  

$ 

 —  

$   2.5  

$   1.8  

$ 

 34.7  

The net change in level 3 assets attributable to unre-
alized gains at May 25, 2014, was $85.3 million for our 
pension plan assets, and $2.6 million for our postretire-
ment benefit plan assets.

Expected Rate of Return on Plan Assets Our expected 
rate of return on plan assets is determined by our asset 
allocation, our historical long-term investment perfor-
mance, our estimate of future long-term returns by asset 

class (using input from our actuaries, investment ser-
vices, and investment managers), and long-term infla-
tion assumptions. We review this assumption annually 
for each plan, however, our annual investment perfor-
mance for one particular year does not, by itself, sig-
nificantly influence our evaluation.

76   GENERA L MIL LS

2014 ANNUAL REPORT  77

  
 
 
 
 
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
 
 
 
 
  
  
  
 
In Millions 

2015  

2016  

2017  

2018  

2019  

Other 

Defined 
Benefit 
Pension 

Postretirement  Medicare  Postemployment
Benefit
Subsidy 
Benefit Plans 
 Plans 
Plans    Gross Payments   Receipts  

$  244.6   

$  60.3  

 $ 4.7 

$ 21.0 

   253.8  

    263.4  

   273.5  

   284.3  

     62.8  

 63.7  

 64.2  

 66.5  

   5.2  

   5.5  

   6.0  

   6.4  

   19.3 

   17.9 

   16.8 

   16.0 

  70.5 

2020-2024 

 1,596.6  

  359.6  

  25.5 

Defined Contribution Plans The General Mills Savings 
Plan is a defined contribution plan that covers domes-
tic salaried, hourly, nonunion, and certain union employ-
ees. This plan is a 401(k) savings plan that includes a 
number of investment funds, including a Company stock 
fund and an Employee Stock Ownership Plan (ESOP). 
We sponsor another money purchase plan for certain 
domestic hourly employees with net assets of $20.6 mil-
lion as of May 25, 2014, and $19.4 million as of May 
26, 2013. We also sponsor defined contribution plans 
in many of our foreign locations. Our total recognized 
expense related to defined contribution plans was $44.8 
million in fiscal 2014, $46.0 million in fiscal 2013, and 
$41.8 million in fiscal 2012.

We match a percentage of employee contributions to 
the  General  Mills  Savings  Plan. The  Company  match 
is  directed  to  investment  options  of  the  participant’s 
choosing. The number of shares of our common stock 
allocated to participants in the ESOP was 8.4 million as 
of May 25, 2014, and 9.1 million as of May 26, 2013. The 
ESOP’s only assets are our common stock and temporary 
cash balances.

The Company stock fund and the ESOP held $708.2 
million and $691.9 million of Company common stock as 
of May 25, 2014, and May 26, 2013. 

Weighted-average asset allocations for the past two 
fiscal years for our defined benefit pension and other 
postretirement benefit plans are as follows:

Defined Benefit 
Pension Plans 

Other Postretirement
Benefit Plans 

Fiscal Year   

Fiscal Year

2014  

 2013 

2014  

 2013 

Asset category:

  United States equities   25.5%  

 29.5%  

 38.4% 

International equities 

 13.9  

  17.3  

   24.0  

  Private equities 

  Fixed income 

  Real assets 

 10.3  

 35.5  

 14.8  

 11.2  

  27.5  

   4.1  

 26.3  

  14.5   

 7.2  

 39.4%

 21.6  

4.7  

 28.9

 5.4  

Total 

 100.0%  

 100.0%    100.0%  

 100.0%

The investment objective for our defined benefit pen-
sion and other postretirement benefit plans is to secure 
the benefit obligations to participants at a reasonable 
cost to us. Our goal is to optimize the long-term return 
on plan assets at a moderate level of risk. The defined 
benefit  pension  plan  and  other  postretirement  ben-
efit plan portfolios are broadly diversified across asset 
classes. Within asset classes, the portfolios are further 
diversified  across  investment  styles  and  investment 
organizations. For the defined benefit pension plans, the 
long-term investment policy allocation is: 25 percent to 
equities in the United States; 15 percent to international 
equities; 10 percent to private equities; 35 percent to fixed 
income; and 15 percent to real assets (real estate, energy, 
and timber). For other postretirement benefit plans, the 
long-term investment policy allocations are: 30 percent 
to equities in the United States; 20 percent to interna-
tional equities; 10 percent to private equities; 30 percent 
to fixed income; and 10 percent to real assets (real estate, 
energy, and timber). The actual allocations to these asset 
classes may vary tactically around the long-term policy 
allocations based on relative market valuations.

Contributions and Future Benefit Payments We  do 
not expect to be required to make contributions to our 
defined benefit pension, other postretirement benefit, 
and postemployment benefit plans in fiscal 2015. Actual 
fiscal 2015 contributions could exceed our current projec-
tions, as influenced by our decision to undertake discre-
tionary funding of our benefit trusts and future changes 
in regulatory requirements. Estimated benefit payments, 
which reflect expected future service, as appropriate, are 
expected to be paid from fiscal 2015 to 2024 as follows:

76   GENER AL MI LLS

20 14 ANNUAL REPORT  77

  
 
 
  
  
 
 
 
 
 
  
  
  
NOTE 14. INCOME TAXES 

The tax effects of temporary differences that give rise 

to deferred tax assets and liabilities are as follows:

The components of earnings before income taxes and 
after-tax earnings from joint ventures and the corre-
sponding income taxes thereon are as follows:

In Millions 

Accrued liabilities 

 May 25, 2014 

 May 26, 2013

$  106.0  

$   154.6 

Compensation and employee benefits 

 546.0  

In Millions 

 2014  

 2013  

 2012 

Pension 

 Fiscal Year

Unrealized hedges 

Earnings before income  

  taxes and after-tax earnings  

  from joint ventures:

   United States 

   Foreign 

Total earnings before  

Tax credit carryforwards 

Stock, partnership, and  

  miscellaneous investments 

$2,181.4   $2,051.2   $1,816.5

Capital losses 

  473.6  

  483.7  

  394.0 

Net operating losses 

Other 

  —  

  —  

  78.9  

 427.9  

  13.0  

  71.4  

  117.7  

 619.2 

  6.9 

 112.5 

 78.0 

 461.1 

 13.6 

 65.1 

 138.8 

income taxes and after-tax  

Gross deferred tax assets 

  1,360.9  

 1,649.8 

  earnings from joint ventures  $2,655.0   $2,534.9   $2,210.5 

Valuation allowance 

Income taxes:

  Currently payable: 

   Federal 

   State and local 

   Foreign 

  Total current 

  Deferred:

   Federal 

   State and local 

   Foreign 

  Total deferred 

Total income taxes 

Net deferred tax assets 

Brands 

$  526.7   $  493.4   $  399.1 

Fixed assets 

  37.8  

  39.5  

  146.3  

  126.5  

  710.8  

  659.4  

  52.0 

 109.1 

 560.2 

Pension 

Intangible assets 

Tax lease transactions 

Inventories 

  159.1  

  68.8  

 167.9 

Stock, partnership, and  

  21.3  

  (7.9) 

 19.2  

 (6.2) 

 (1.3)

 (17.2)

  miscellaneous investments 

Unrealized hedges 

  172.5  

  81.8  

 149.4 

Other 

$   883.3   $   741.2   $   709.6 

Gross deferred tax liabilities 

Net deferred tax liability 

  221.6  

  1,139.3  

  1,373.4  

  499.4  

  2.0  

  204.2  

  53.1  

  60.6  

  470.7  

  22.8  

  45.0  

 232.8 

 1,417.0 

 1,380.4 

 537.4 

 — 

 168.3 

 55.1 

 52.0 

 456.7 

  — 

 28.2 

  2,731.2  

  2,678.1 

$ 1,591.9  

$ 1,261.1 

The following table reconciles the United States statu-
tory income tax rate with our effective income tax rate:

Fiscal Year

2014  

 2013  

 2012

United States statutory rate 

35.0% 

35.0% 

35.0%

State and local income taxes,  

  net of federal tax benefits 

Foreign rate differences 

1.4  

(0.1) 

Deferred taxes for Medicare subsidies   —  

GMC subsidiary restructure 

Domestic manufacturing deduction 

Other, net 

 —  

(2.3) 

(0.7) 

 1.3 

 (0.6) 

 (1.3) 

 (2.5) 

 (2.1) 

 (0.6) 

1.4

 (2.0)

—

—

 (1.8)

 (0.5)

Effective income tax rate 

33.3% 

29.2% 

32.1%

We have established a valuation allowance against cer-
tain of the categories of deferred tax assets described 
above as current evidence does not suggest we will real-
ize sufficient taxable income of the appropriate character 
(e.g., ordinary income versus capital gain income) within 
the  carryforward  period  to  allow  us  to  realize  these 
deferred tax benefits.

Of  the  total  valuation  allowance  of  $221.6  million, 
$161.2 million relates to a deferred tax asset for losses 
recorded as part of the Pillsbury acquisition and $57.2 
million relates to various state and foreign loss carry-
forwards.  We  have  approximately  $74  million  of  U.S. 
foreign tax credit carryforwards for which no valuation 
allowance has been recorded. As of May 25, 2014, we 
believe it is more-likely-than-not that the remainder of 
our deferred tax assets are realizable.

The carryforward periods on our foreign loss carryfor-
wards are as follows:  $42.4 million do not expire; $7.9 
million expire in fiscal 2015 and 2016; and $25.2 million 
expire in fiscal 2017 and beyond.

78   GENERA L MIL LS

2014 ANN UAL REPORT  79

  
 
 
 
 
 
 
 
 
 
  
  
We have not recognized a deferred tax liability for 
unremitted earnings of approximately $2.8 billion from 
our  foreign  operations  because  our  subsidiaries  have 
invested or will invest the undistributed earnings indefi-
nitely, or the earnings will be remitted in a tax-neutral 
transaction.  It  is  not  practicable  for  us  to  determine 
the amount of unrecognized deferred tax liabilities on 
these indefinitely reinvested earnings. Deferred taxes are 
recorded for earnings of our foreign operations when 
we determine that such earnings are no longer indefi-
nitely reinvested.

In fiscal 2010, we recorded a non-cash income tax 
charge and decrease to our deferred tax assets of $35.0 
million related to a reduction of the tax deductibility of 
retiree health cost to the extent of any Medicare Part 
D subsidy received beginning in fiscal 2013 under the 
Patient Protection and Affordable Care Act, as amended 
by the Health Care and Education Reconciliation Act 
of 2010.  During fiscal 2013, we took certain actions to 
restore part of the tax benefits associated with Medicare 
Part D subsidies and recorded a $33.7 million discrete 
decrease to income tax expense and an increase to our 
deferred tax assets.

During the first quarter of fiscal 2013, in conjunction 
with the consent of the Class A investor, we restruc-
tured GMC through the distribution of its manufactur-
ing assets, stock, inventory, cash, and certain intellectual 
property to a wholly owned subsidiary. GMC retained 
the remaining intellectual property. Immediately follow-
ing this restructuring, the Class A Interests were sold by 
the then current holder to another unrelated third party 
investor. As a result of these transactions, we recorded 
a $63.3 million decrease to deferred income tax liabilities 
related to the tax basis of the investment in GMC and 
certain distributed assets, with a corresponding discrete 
non-cash reduction to income taxes in fiscal 2013.

We are subject to federal income taxes in the United 
States as well as various state, local, and foreign jurisdic-
tions. A number of years may elapse before an uncertain 
tax position is audited and finally resolved. While it is 
often difficult to predict the final outcome or the timing 
of resolution of any particular uncertain tax position, 
we believe that our liabilities for income taxes reflect the 
most likely outcome. We adjust these liabilities, as well 
as the related interest, in light of changing facts and cir-
cumstances. Settlement of any particular position would 
usually require the use of cash.

The  number  of  years  with  open  tax  audits  varies 
depending  on  the  tax  jurisdiction.  Our  major  taxing 

jurisdictions include the United States (federal and state) 
and Canada. Various tax examinations by United States 
state taxing authorities could be conducted for any open 
tax year, which vary by jurisdiction, but are generally 
from 3 to 5 years. 

The Internal Revenue Service (IRS) is currently auditing 
our federal tax returns for the fiscal 2011 and 2012 tax 
years. Several state examinations are also in progress.

During fiscal 2013, the IRS concluded its field examina-
tion of our 2009 and 2010 tax years and proposed adjust-
ments related to the timing for deducting accrued bonus 
expenses. The audit closure and related proposed adjust-
ments did not have a material impact on our results of 
operations or financial position. The accrued bonus issue 
is currently under review by the IRS Appeals Division. 
We expect to make a one-time cash payment of approxi-
mately $6 million to settle this issue in fiscal 2015. As of 
May 25, 2014, we have effectively settled all issues with 
the IRS for fiscal years 2008 and prior.

During  fiscal  2014,  the  Canadian  Revenue  Agency 
(CRA) completed its review of our Canadian income tax 
returns for fiscal years 2009 through 2011.  Assessments 
related to a prior CRA audit for fiscal years 2004 and 
2005 were resolved by the U.S. and Canadian compe-
tent authority divisions during fiscal 2014.  As of May 
25, 2014, all issues associated with fiscal years 2004 and 
2005 and 2009 through 2011 have been resolved.  The 
resolution did not have a material impact on our results 
of operations or financial position.

We apply a more-likely-than-not threshold to the rec-
ognition and derecognition of uncertain tax positions. 
Accordingly,  we  recognize  the  amount  of  tax  benefit 
that has a greater than 50 percent likelihood of being 
ultimately realized upon settlement. Future changes in 
judgment related to the expected ultimate resolution of 
uncertain tax positions will affect earnings in the quarter 
of such change. 

The  following  table  sets  forth  changes  in  our  total 
gross  unrecognized  tax  benefit  liabilities,  excluding 
accrued interest, for fiscal 2014. Approximately $87 mil-
lion of this total represents the amount that, if recog-
nized, would affect our effective income tax rate in future 
periods. This amount differs from the gross unrecog-
nized tax benefits presented in the table because certain 
of the liabilities below would impact deferred taxes if 
recognized. We also would record a decrease in U.S. fed-
eral income taxes upon recognition of the state tax ben-
efits included therein.

78   GENERAL MI LLS

20 14 ANNUAL REPORT  79

In Millions 

Fiscal Year

 2014  

 2013 

Balance, beginning of year 

$216.2  

 $231.3 

Tax positions related to current year:

  Additions 

  26.5  

38.5 

Tax positions related to prior years: 

   Additions 

   Reductions 

   Settlements 

Lapses in statutes of limitations 

  15.1  

 (94.5) 

 (5.4) 

(7.0) 

  69.6 

  (74.0)

  (39.0)

  (10.2)

Balance, end of year 

$150.9  

$216.2 

As of May 25, 2014, we expect to pay approximately 
$20 million of unrecognized tax benefit liabilities and 
accrued interest within the next 12 months. We are not 
able to reasonably estimate the timing of future cash 
flows  beyond  12  months  due  to  uncertainties  in  the 
timing of tax audit outcomes. The remaining amount 
of our unrecognized tax liability was classified in other 
liabilities.

We  report  accrued  interest  and  penalties  related 
to  unrecognized  tax  benefit  liabilities  in  income  tax 
expense. For fiscal 2014, we recognized a net benefit of 
$4.6 million of tax-related net interest and penalties, and 
had $42.0 million of accrued interest and penalties as 
of May 25, 2014. For fiscal 2013, we recognized a net 
benefit of $3.0 million of tax-related net interest and 
penalties, and had $53.1 million of accrued interest and 
penalties as of May 26, 2013.

NOTE 15. LEASES, OTHER COMMITMENTS,   
AND CONTINGENCIES

An  analysis  of  rent  expense  by  type  of  property  for 
operating leases follows: 

 Fiscal Year

In Millions 

 2014  

 2013  

 2012 

Warehouse space 

$  80.2  

$   82.8  

$   72.6 

Equipment 

Other 

   32.8  

    33.5  

   34.8 

   76.0  

    71.6  

   68.1 

Total rent expense 

$ 189.0  

$  187.9  

$ 175.5 

Some operating leases require payment of property 
taxes, insurance, and maintenance costs in addition to 
the rent payments. Contingent and escalation rent in 
excess of minimum rent payments and sublease income 
netted in rent expense were insignificant.

Noncancelable future lease commitments are: 

In Millions 

2015  

2016  

2017  

2018  

2019  

After 2019 

Total noncancelable future  

lease commitments 

Less: interest 

 Operating  
Leases 

$  93.9  

  73.4  

  56.8   

  42.4  

  33.7  

  88.3  

$ 388.5  

Present value of obligations under capital leases 

Capital
 Leases

$ 1.5 

  0.8 

 0.2 

  — 

  — 

  — 

$ 2.5

 (0.1)

$ 2.4 

These future lease commitments will be partially offset 
by estimated future sublease receipts of approximately 
$6.0 million. Depreciation on capital leases is recorded as 
depreciation expense in our results of operations.

As of May 25, 2014, we have issued guarantees and 
comfort letters of $340.6 million for the debt and other 
obligations of consolidated subsidiaries, and guarantees 
and comfort letters of $283.8 million for the debt and 
other obligations of non-consolidated affiliates, mainly 
CPW. In addition, off-balance sheet arrangements are 
generally limited to the future payments under non-can-
celable operating leases, which totaled $388.5 million as 
of May 25, 2014.

NOTE 16. BUSINESS SEGMENT AND   
GEOGRAPHIC INFORMATION 

We operate in the consumer foods industry. We have 
three operating segments by type of customer and geo-
graphic  region  as  follows:  U.S.  Retail,  59.2  percent  of 
our fiscal 2014 consolidated net sales; International, 30.1 
percent of our fiscal 2014 consolidated net sales; and 
Convenience Stores and Foodservice, 10.7 percent of our 
fiscal 2014 consolidated net sales.

Our U.S. Retail segment reflects business with a wide 
variety of grocery stores, mass merchandisers, member-
ship stores, natural food chains, and drug, dollar and 
discount chains operating throughout the United States. 
Our product categories in this business segment include 
ready-to-eat  cereals,  refrigerated  yogurt,  soup,  meal 
kits, shelf stable and frozen vegetables, refrigerated and 

80   GENERA L MIL LS

2014 ANNUAL REPORT  81

  
  
 
 
 
  
distribution activities are substantially integrated across 
our operations in order to maximize efficiency and pro-
ductivity. As a result, fixed assets and depreciation and 
amortization expenses are neither maintained nor avail-
able by operating segment.

Our operating segment results were as follows:

In Millions 

Net sales:

  U.S. Retail 

Fiscal Year

 2014  

 2013  

 2012 

$ 10,604.9  $ 10,614.9  $ 10,480.2 

International 

   5,385.9       5,200.2      4,194.3 

  Convenience Stores  

   and Foodservice 

   1,918.8       1,959.0       1,983.4 

Total 

Operating profit:

  U.S. Retail 

International 

  Convenience Stores  

$ 17,909.6  $ 17,774.1  $ 16,657.9 

$  2,311.5  $   2,392.9  $  2,295.3 

 472.9        490.2     

 429.6 

   and Foodservice 

 307.3        314.6        286.7 

Total segment operating profit    3,091.7       3,197.7      3,011.6 

Unallocated corporate items 

 196.2        326.1        347.6 

Divestiture (gain) 

(65.5)     

 —     

  — 

Restructuring, impairment,  

  and other exit costs 

 3.6     

 19.8      101.6 

Operating profit 

$  2,957.4  $  2,851.8  $  2,562.4 

Net sales by class of similar products were as follows:

In Millions 

Net sales:

  Snacks 

  Yogurt 

  Cereal 

Fiscal Year

 2014  

 2013  

 2012 

$  3,232.5   $  3,024.0  $  2,649.6 

   2,964.7       2,908.4       2,595.7 

   2,860.1       2,889.2      2,935.2 

  Convenient meals 

   2,844.2       2,802.9      2,611.8 

  Baking mixes and ingredients    1,996.4       1,999.5      1,902.9 

  Dough 

  Vegetables 

   1,890.2       1,944.7      1,925.5

   1,014.7       1,089.5       1,082.5 

  Super-premium ice cream 

   756.6       717.1     

 664.6 

  Other 

Total 

   350.2       398.8     

 290.1 

$ 17,909.6   $ 17,774.1  $ 16,657.9 

frozen dough products, dessert and baking mixes, frozen 
pizza and pizza snacks, grain, fruit and savory snacks, 
and a wide variety of organic products including granola 
bars, cereal, and soup.

Our International segment consists of retail and food-
service  businesses  outside  of  the  United  States.  Our 
product  categories  include  ready-to-eat  cereals,  shelf 
stable and frozen vegetables, meal kits, refrigerated and 
frozen dough products, dessert and baking mixes, fro-
zen pizza snacks, refrigerated yogurt, grain and fruit 
snacks, and super-premium ice cream and frozen des-
serts. We also sell super-premium ice cream and fro-
zen desserts directly to consumers through owned retail 
shops. Our International segment also includes products 
manufactured in the United States for export, mainly to 
Caribbean and Latin American markets, as well as prod-
ucts we manufacture for sale to our international joint 
ventures. Revenues from export activities and franchise 
fees are reported in the region or country where the end 
customer is located. 

In the first quarter of fiscal  2014,  we  changed  the 
name of our Bakeries and Foodservice operating segment 
to Convenience Stores and Foodservice. The businesses 
in this segment were unchanged. Our major product 
categories are ready-to-eat cereals, snacks, refrigerated 
yogurt, unbaked and fully baked frozen dough prod-
ucts, baking mixes, and flour. Many products we sell 
are branded to the consumer and nearly all are branded 
to  our  customers. We  sell  to  distributors  and  opera-
tors in many customer channels including foodservice, 
convenience stores, vending, and supermarket bakeries. 
Substantially all of this segment’s operations are located 
in the United States. 

Operating profit for these segments excludes unal-
located corporate items and restructuring, impairment, 
and other exit costs. Unallocated corporate items include 
corporate  overhead  expenses,  variances  to  planned 
domestic employee benefits and incentives, contribu-
tions to the General Mills Foundation, and other items 
that are not part of our measurement of segment oper-
ating performance. These include gains and losses aris-
ing from the revaluation of certain grain inventories 
and gains and losses from mark-to-market valuation of 
certain commodity positions until passed back to our 
operating  segments. These  items  affecting  operating 
profit are centrally managed at the corporate level and 
are excluded from the measure of segment profitability 
reviewed by executive management. Under our supply 
chain organization, our manufacturing, warehouse, and 

80   GENERAL MILLS

20 14 ANNUAL REPORT  81

  
 
 
 
  
 
  
  
 
 
  
The following table provides financial information by 

geographic area: 

In Millions  

Prepaid expenses and other current assets:

In Millions 

Net sales: 

Fiscal Year

 2014  

 2013  

2012 

  Other receivables 

  Prepaid expenses 

  Derivative receivables,  

  United States 

$12,523.0   $ 12,573.1  $12,462.1 

   primarily commodity-related 

  Non-United States 

  5,386.6  

  5,201.0     4,195.8 

Total 

$17,909.6   $ 17,774.1   $16,657.9 

  Grain contracts 

  Miscellaneous 

Total 

In Millions  

Cash and cash equivalents:

  United States 

  Non-United States 

Total 

In Millions  

Land, buildings, and equipment: 

  United States 

  Non-United States 

Total 

 May 25,   May 26,
2013

2014 

$   27.2  

 $  26.9

   840.1  

  714.5

$  867.3  

$ 741.4

 May 25,   May 26,
2013

2014 

In Millions  

Land, buildings, and equipment:

  Land 

  Buildings 

  Buildings under capital lease 

  Equipment 

  Equipment under capital lease 

  Capitalized software 

$  2,756.6    $ 2,752.7

  Construction in progress 

NOTE 17. SUPPLEMENTAL INFORMATION

The components of certain Consolidated Balance Sheet 
accounts are as follows: 

Total 

In Millions  

Other assets: 

Investments in and advances  

In Millions  

Receivables:

 May 25,   May 26,
2013

2014 

   to joint ventures 

  Pension assets 

  Exchangeable note with related party   

  From customers 

$  1,504.6   $ 1,466.3 

  Less allowance for doubtful accounts 

    (21.0) 

   (19.9)

  Life insurance 

  Miscellaneous 

Total 

In Millions  

Inventories: 

$  1,483.6   $ 1,446.4 

Total 

 May 25,   May 26,
2013

2014 

In Millions  

Other current liabilities:

 May 25,  
2014 

May 26,
2013

$  153.9   $  193.1 

 187.2  

 168.6 

 33.3  

 7.5  

 27.2  

  47.6 

  7.5 

20.8 

$  409.1    $  437.6 

 May 25,  
2014 

May 26,
2013

$  106.9   $  101.2 

 2,228.4  

 2,168.3 

 0.3  

  0.3 

 5,979.7  

  5,731.1 

 9.0  

  9.0 

 468.0  

  427.9 

 600.8  

  495.1 

(5,451.2) 

(5,054.8)

$ 3,941.9    $ 3,878.1 

 May 25,  
2014 

May 26,
2013

$   507.5   $  478.5 

 432.2  

 131.8 

 68.2  

 25.8  

  88.8 

  24.4 

 111.8  

  120.2 

$ 1,145.5   $  843.7 

 May 25,  
2014 

May 26,
2013

   1,185.3     1,125.4

  Total land, buildings, and equipment    

9,393.1  

8,932.9 

$  3,941.9    $ 3,878.1 

Less accumulated depreciation 

  Raw materials and packaging 

$  419.0   $  403.0 

  Accrued trade and consumer promotions  $   578.2   $  635.3 

  Finished goods 

  Grain 
  Excess of FIFO over LIFO cost (a) 
Total 

  1,260.2      1,228.7 

97.1       135.6 

   (216.9)      (221.8)

$  1,559.4   $ 1,545.5 

(a)  Inventories of $904.2 million as of May 25, 2014, and $897.8 million as of 

May 26, 2013, were valued at LIFO. 

  Accrued payroll 

  Dividends payable 

  Accrued taxes 

  Accrued interest, including  

   interest rate swaps 

  Grain contracts 

  Restructuring and other exit costs reserve 

  Derivative payable 

   Miscellaneous 

Total 

 390.1  

  417.3 

 33.5  

   279.6 

 63.1  

   88.0 

92.5  

 4.8  

 3.5  

 23.1  

  91.2 

  30.0 

  19.5 

4.1 

 261.1  

  262.7 

$ 1,449.9   $ 1,827.7 

82   GENERAL  MILL S

2014 ANN UAL REPORT  83

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
  
  
  
 
 
 
 
 
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
  
  
  
 
 
 
 
  
  
  
 
   
  
  
  
 
 May 25,  
2014 

May 26,
2013

In Millions  

Other noncurrent liabilities:

  Accrued compensation and benefits,  

   including obligations for underfunded  

   other postretirement benefit and  

   postemployment benefit plans 

$1,341.9   $1,560.2 

  Accrued taxes 

  Miscellaneous 

Total 

 195.6  

  277.1 

 105.7  

  115.6 

$1,643.2   $1,952.9 

Certain Consolidated Statements of Earnings amounts 

are as follows: 

In Millions 

 2014  

 2013  

  2012 

Depreciation and amortization 

$585.4  

$588.0  

 $541.5 

Research and development expense   243.6  

  237.9  

245.4 

Fiscal Year

Advertising and media expense  

(including production and  

  communication costs) 

  869.5  

 895.0  

 913.7 

The components of interest, net are as follows: 

Expense (Income), in Millions 

 2014  

 2013  

 2012 

 Fiscal Year

Interest expense 

Capitalized interest 

Interest income 

Interest, net 

$323.4  

$333.8  

 $370.7 

  (4.9) 

  (16.1) 

 (4.3) 

 (12.6) 

  (8.9)

 (9.9)

$302.4  

$316.9    $351.9 

Certain  Consolidated  Statements  of  Cash  Flows 

amounts are as follows: 

In Millions 

 2014  

 2013  

2012 

Cash interest payments 

$288.3  

$293.0  

$344.3 

Cash paid for income taxes 

  757.2  

 569.4  

590.6 

Fiscal Year

82   GENERAL MI LL S

20 14 ANNUAL REPORT  83

 
 
 
 
 
 
 
  
  
 
 
 
  
  
 
NOTE 18. QUARTERLY DATA (UNAUDITED)

Summarized quarterly data for fiscal 2014 and fiscal 2013 follows:

In Millions, Except Per Share Amounts 

 2014  

 2013  

2014  

 2013   

  2014  

 2013   

2014  

 2013  

 First Quarter 

 Fiscal Year 

Second Quarter 

 Fiscal Year 

 Third Quarter 

 Fiscal Year 

 Fourth Quarter

Fiscal Year

Net sales 

Gross margin  

Net earnings attributable 

  to General Mills 

EPS:

  Basic 

  Diluted 

Dividends per share 

Market price of common stock:

  High 

  Low 

$4,372.7  $4,051.0  

$4,875.7  $4,881.8  

$4,377.4  $4,430.6   

$4,283.8   $4,410.7 

 1,613.0     1,628.3  

  1,761.7    1,742.3   

 1,512.7    1,522.7   

 1,482.4     1,530.6 

  459.3  

  548.9  

 549.9  

  541.6  

 410.6  

  398.4  

  404.6  

 366.3 

$  0.71  $  0.84  

$  0.87  $  0.84  

$  0.66  $  0.61  

$  0.66  $  0.57 

$ 

$ 

 0.70  $    0.82  

$    0.84  $    0.82  

$    0.64  $    0.60  

$    0.65  $    0.55 

 0.38  $    0.33  

$    0.38  $    0.33  

$    0.38  $    0.33  

$    0.41  $    0.33 

$   52.73  $   39.13  

$   51.53  $   40.77  

$   51.50  $   45.67  

$   54.40  $   50.93 

$   47.08  $   37.55  

$   47.41  $   38.89  

$   46.86  $   40.06  

$   49.66  $   45.42 

During the fourth quarter of fiscal 2014, we sold certain grain elevators in our U.S. Retail segment and recorded a 
pre-tax gain of $65.5 million and recorded a $10.0 million insurance receivable for a fraud-related asset loss incurred 
in the second quarter of fiscal 2014. 

84   GENERA L MIL L S

2014 ANNUAL REPORT  85

   
 
Glossary

AOCI. Accumulated other comprehensive income (loss). 

Average total capital. Notes payable, long-term debt 
including current portion, redeemable interest, noncon-
trolling  interests,  and  stockholders’  equity  excluding 
AOCI, and certain after-tax earnings adjustments are 
used to calculate return on average total capital. The 
average is calculated using the average of the beginning 
of fiscal year and end of fiscal year Consolidated Balance 
Sheet amounts for these line items.

Constant currency. Financial results translated to U.S. 
dollars using constant foreign currency exchange rates 
based on the rates in effect for the comparable prior-
year period. To present this information, current period 
results for entities reporting in currencies other than 
United States dollars are translated into United States 
dollars at the average exchange rates in effect during 
the corresponding period of the prior fiscal year, rather 
than the actual average exchange rates in effect during 
the current fiscal year. Therefore, the foreign currency 
impact is equal to current year results in local currencies 
multiplied by the change in the average foreign currency 
exchange rate between the current fiscal period and the 
corresponding period of the prior fiscal year.

Core working capital. Accounts receivable plus inven-
tories less accounts payable, all as of the last day of our 
fiscal year.

Depreciation  associated  with  restructured  assets. 
The increase in depreciation expense caused by updat-
ing the salvage value and shortening the useful life of 
depreciable fixed assets to coincide with the end of pro-
duction under an approved restructuring plan, but only 
if impairment is not present.

Derivatives. Financial instruments such as futures, 
swaps, options, and forward contracts that we use to 
manage our risk arising from changes in commodity 
prices, interest rates, foreign exchange rates, and stock 
prices.

Euribor. European Interbank Offered Rate.

Fair value hierarchy. For purposes of fair value mea-
surement, we categorize assets and liabilities into one of 
three levels based on the assumptions (inputs) used in 
valuing the asset or liability. Level 1 provides the most 
reliable measure of fair value, while Level 3 generally 
requires significant management judgment. The three 
levels are defined as follows:

Level 1:  Unadjusted quoted prices in active markets for 

identical assets or liabilities.

Level 2:  Observable inputs other than quoted prices 
included in Level 1, such as quoted prices for 
similar assets or liabilities in active markets or 
quoted prices for identical assets or liabilities 
in inactive markets.

Level 3:  Unobservable inputs reflecting management’s 
assumptions about the inputs used in pricing 
the asset or liability.

Fixed  charge  coverage  ratio. The  sum  of  earnings 
before  income  taxes  and  fixed  charges  (before  tax), 
divided by the sum of the fixed charges (before tax) and 
interest.

Generally Accepted Accounting Principles (GAAP). 
Guidelines,  procedures,  and  practices  that  we  are 
required to use in recording and reporting accounting 
information in our financial statements.

Goodwill. The difference between the purchase price 
of acquired companies plus the fair value of any non-
controlling and redeemable interests and the related fair 
values of net assets acquired.

Gross margin. Net sales less cost of sales. 

Hedge accounting. Accounting for qualifying hedges 
that allows changes in a hedging instrument’s fair value 
to offset corresponding changes in the hedged item in 
the same reporting period. Hedge accounting is permit-
ted for certain hedging instruments and hedged items 
only if the hedging relationship is highly effective, and 
only prospectively from the date a hedging relationship 
is formally documented.

84   GENER AL MILLS

20 14 ANNUAL REPORT  85

Interest bearing instruments. Notes payable, long-
term  debt,  including  current  portion,  cash  and  cash 
equivalents, and certain interest bearing investments 
classified within prepaid expenses and other current 
assets and other assets.

LIBOR. London Interbank Offered Rate. 

Mark-to-market. The act of determining a value for 
financial instruments, commodity contracts, and related 
assets or liabilities based on the current market price 
for that item.

Net mark-to-market valuation of certain commodity 
positions. Realized and unrealized gains and losses on 
derivative contracts that will be allocated to segment 
operating  profit  when  the  exposure  we  are  hedging 
affects earnings.

Net  price  realization. The  impact  of  list  and  pro-
moted price changes, net of trade and other price pro-
motion costs.

New businesses. Our consolidated results for fiscal 
2014 include one additional quarter of operating activity 
from the acquisitions of Yoki Alimentos S.A. in Brazil 
(second quarter of fiscal 2013) and the assumption of 
the Canadian Yoplait franchise license (second quarter 
of 2013). Our consolidated results for 2014 also include 
three additional quarters of operating activity from the 
acquisition of Immaculate Baking Company in the United 
States (third quarter of fiscal 2013). Our consolidated 
results for fiscal 2013 include operating activity from 
the acquisitions of Yoki Alimentos, Yoplait Ireland (first 
quarter of fiscal 2013), Food Should Taste Good in the 
United States (fourth quarter of fiscal 2012), Parampara 
Foods in India (first quarter of fiscal 2013), Immaculate 
Baking Company, and the assumption of the Canadian 
Yoplait franchise license. Also included in the first quar-
ter of fiscal 2013 are two additional months of results 
from the acquisition of Yoplait S.A.S. (first quarter of 
fiscal 2012). Collectively, these items are referred to as 
“new businesses” in comparing our fiscal 2014 results to 
fiscal 2013 and fiscal 2013 results to fiscal 2012.

OCI. Other comprehensive income (loss). 

Operating cash flow to debt ratio. Net cash provided 
by operating activities, divided by the sum of notes pay-
able and long-term debt, including the current portion.

Redeemable interest. Interest of subsidiaries held by a 
third party that can be redeemed outside of our control 
and therefore cannot be classified as a noncontrolling 
interest in equity.

Reporting unit. An operating segment or a business 

one level below an operating segment.

Return on average total capital. Net earnings attrib-
utable to General Mills, excluding after-tax net interest, 
and adjusted for certain items affecting year-over-year 
comparability, divided by average total capital.

Segment operating profit margin. Segment operating 

profit divided by net sales for the segment.

Supply chain input costs. Costs incurred to produce 
and  deliver  product,  including  costs  for  ingredients 
and conversion, inventory management, logistics, and 
warehousing.

Total debt. Notes payable and long-term debt, includ-

ing current portion. 

Transaction  gains  and  losses.  The  impact  on  our 
Consolidated Financial Statements of foreign exchange 
rate changes arising from specific transactions.

Translation adjustments. The impact of the conver-
sion of our foreign affiliates’ financial statements to U.S. 
dollars for the purpose of consolidating our financial 
statements.

Variable  interest  entities  (VIEs).  A  legal  structure 
that is used for business purposes that either (1) does 
not have equity investors that have voting rights and 
share  in  all  the  entity’s  profits  and  losses  or  (2)  has 
equity investors that do not provide sufficient financial 
resources to support the entity’s activities.

Working capital. Current assets and current liabilities, 

Noncontrolling interests.  Interests  of  subsidiaries 

all as of the last day of our fiscal year.

held by third parties. 

Notional principal amount. The principal amount on 
which fixed-rate or floating-rate interest payments are 
calculated.

86   GENERA L MILL S

2014 ANNUAL REPORT  PB

Non-GAAP Measures

This report includes measures of financial performance 
that are not defined by generally accepted accounting 
principles (GAAP). For each of these non-GAAP finan-
cial measures, we are providing below a reconciliation of 
the differences between the non-GAAP measure and the 
most directly comparable GAAP measure. These non-
GAAP measures are used in reporting to our executive 

management and/or as a component of the board of 
director’s measurement of our performance for incentive 
compensation purposes. We believe that these measures 
provide  useful  information  to  investors.  These  non-
GAAP measures should be viewed in additional to, and 
not in lieu of, the comparable GAAP measure. 

TOTAL SEGMENT OPERATING PROFIT EXCLUDING THE IMPACT OF VENEZUELA CURRENCY DEVALUATION  

In Millions 

Operating profit: 

  U.S. Retail 

International, excluding Venezuela currency devaluation 

  Convenience Stores and Foodservice 

Total segment operating profit excluding 

  Venezuela currency devaluation    

Unallocated corporate items 

Divestiture (gain) 

Restructuring, impairment, and other exit costs 

Venezuela currency devaluation  

Operating profit 

2014  

 2013  

 2012  

2011  

2010 

Fiscal Year

$   2,311.5   $   2,392.9   $  2,295.3   $  2,348.0   $  2,385.1

 535.1  
 307.3  

  515.4  
 314.6  

     429.6  
     286.7  

    291.4  
     306.3  

     206.1 
     263.3 

    3,153.9  

    3,222.9  

   3,011.6  

    2,945.7  

    2,854.5  

 196.2  

 (65.5) 

 3.6  

 62.2  

  326.1  

     347.6  

     184.1  

     202.9 

 —  

  19.8  

 25.2  

 —  

 101.6  

 —  

(17.4) 

 4.4  

 —   

 — 

 31.4 

 14.0 

$   2,957.4   $   2,851.8   $  2,562.4   $  2,774.6   $  2,606.2

INTERNATIONAL SEGMENT OPERATING PROFIT EXCLUDING THE IMPACT OF  
VENEZUELA CURRENCY DEVALUATION

In Millions 

2014  

 2013  

 2012  

2011  

2010 

Fiscal Year

International segment operating profit  

Impact of Venezuela currency devaluation  

International segment operating profit

$ 

 472.9   $ 

 490.2   $ 

 429.6   $   291.4   $ 

 192.1 

 62.2  

  25.2  

  —  

 —  

 14.0 

  excluding Venezuela currency devaluation 

$ 

 535.1   $ 

 515.4   $ 

 429.6   $   291.4    $ 

 206.1 

PB   GE NER AL M ILLS

20 14 ANNUAL REPORT  87

  
  
 
  
  
  
  
  
  
  
   
   
   
   
  
  
  
   
   
  
   
  
  
  
  
  
  
  
  
   
   
DILUTED EPS EXCLUDING CERTAIN ITEMS AFFECTING COMPARABILITY 

Per Share Data 

2014  

 2013  

 2012  

2011  

2010 

Fiscal Year

Diluted earnings per share, as reported 
  Mark-to-market effects (a) 
  Divestiture gain, net (b) 
  Tax items (c) 
  Acquisition integration costs (d) 
  Venezuela currency devaluation (e) 
  Restructuring costs (f) 
Diluted earnings per share, excluding 

  certain items affecting comparability 

$2.83  

 (0.05)  

 (0.06)  

 —  

 —  

 0.09  

 0.01  

$2.79  

 —  

 —  

 (0.13) 

 0.01  

  0.03  

 0.02  

$2.35  

 0.10  

 —  

 —  

 0.01  

 —  

 0.10  

$2.70  

 (0.09)  

 —  

$2.24

 0.01  

   — 

 (0.13) 

     0.05 

 —  

 —  

 —  

 — 

 0.01 

 — 

$2.82  

$2.72  

$2.56  

$2.48  

$2.31 

(a)  See Note 7 to the Consolidated Financial Statements on page 55 of this report.

(b) See Note 3 to the Consolidated Financial Statements on page 51 of this report.

(c)   The fiscal 2013 tax items consist of a reduction to income taxes related to the restructuring of our GMC subsidiary and an increase to income taxes related 
to the liquidation of a corporate investment. Additionally, fiscal 2013 and fiscal 2010 include changes in deferred taxes associated with the Medicare Part 
D subsidies related to the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010. The fiscal 
2011 tax item represents the effects of court decisions and audit settlements on uncertain tax matters.  

(d) Integration costs resulting from the acquisitions of Yoki in fiscal 2013 and Yoplait S.A.S. and Yoplait Marques S.A.S. in fiscal 2012.

(e)  Impact of remeasuring the assets and liabilities of our Venezuelan subsidiary following currency devaluation in fiscal 2014, fiscal 2013, and fiscal 2010. 

(f)  See Note 4 to the Consolidated Financial Statements on page 52 of this report.

DEBT TO EBITDA RATIOS

In Millions 

Total debt (a) 
Net earnings, including earnings attributable  

Fiscal 2014

In Millions 

$8,786 

Total debt (a) 
Net earnings 

  to redeemable and noncontrolling interests 

1,861 

Cumulative effect of change in accounting principle 

After-tax earnings from joint ventures 

Income taxes 

Earnings before income taxes and  

 90 

 883 

Earnings before cumulative effect of  

  change in accounting principle 

Earnings from joint ventures 

  after-tax earnings from joint ventures 

2,655 

Income taxes 

Interest, net 

Operating profit 

Depreciation and amortization 

EBITDA 

Debt to EBITDA 

(a) Notes payable and long-term debt, including current portion. 

Table does not foot due to rounding.

 302 

Earnings before taxes and earnings  

2,957 

  from joint ventures 

 585 

Interest, net 

$3,543 

Depreciation and amortization 

2.5

EBITDA 

Debt to EBITDA 

Fiscal 2002 (b)

$9,439 

 458 

 (3)

461 

 33 

 239 

667 

 416 

 296 

$1,379 

6.8

(a) Notes payable and long-term debt, including current portion. 

(b) These numbers have not been restated for current classifications.

88   GENERAL  MILL S

2014 ANNUAL REPORT  89

  
  
 
 
 
 
 
  
   
   
   
   
  
   
   
   
 
  
   
   
   
  
   
   
   
   
  
  
   
   
   
  
   
   
   
   
 
 
 
 
 
RETURN ON AVERAGE TOTAL CAPITAL

In Millions 

2014  

 2013  

 2012  

 2011  

 2010   

2009

Fiscal Year

Net earnings, including earnings attributable to  

  redeemable and noncontrolling interests 

$  1,861.3   $   1,892.5   $   1,589.1   $   1,803.5   $   1,535.0  

Interest, net, after-tax 

     190.9  

  201.2 

 238.9  

 243.5  

 261.1  

Earnings before interest, after-tax 

    2,052.2  

    2,093.7  

    1,828.0  

    2,047.0  

    1,796.1  

  Mark-to-market effects 

  Tax items 

  Restructuring costs 

  Acquisition integration costs 

  Divestiture gain, net 

  Venezuela currency devaluation 

Earnings before interest, after-tax for  

  return on capital calculation 

Current portion of long-term debt 

Notes payable 

Long-term debt 

  Total debt 

Redeemable interest 

Noncontrolling interests 

Stockholders’ equity 

Total capital 

  Accumulated other comprehensive loss 
  After-tax earnings adjustments (a) 
Adjusted total capital 

Adjusted average total capital 

Return on average total capital 

 (30.5) 

 —  

  3.6  

 —  

 (36.0) 

 57.8  

 (2.8) 

 (85.4) 

 15.9  

 8.8  

 —  

 20.8  

 65.6  

 —  

 64.3  

 9.7  

 —  

 —  

 (60.0) 

 (88.9) 

 —  

 —  

 —  

 —  

 4.5  

 35.0 

 — 

 — 

 — 

 9.4  

$  2,047.1   $   2,051.0   $   1,967.6   $   1,898.1   $   1,845.0

$  1,250.6   $   1,443.3   $  

 741.2   $   1,031.3   $    107.3   $  

 508.5 

    1,111.7  

 599.7  

 526.5  

 311.3  

    1,050.1  

 812.2 

    6,423.5  

    5,926.1  

    6,161.9  

    5,542.5  

    5,268.5  

    5,754.8 

    8,785.8  

    7,969.1  

    7,429.6  

    6,885.1  

    6,425.9  

    7,075.5 

     984.1  

     470.6  

 967.5  

 456.3  

 847.8  

 461.0  

 —  

 —  

 — 

 246.7  

 245.1  

 244.2 

    6,534.8  

    6,672.2  

    6,421.7  

    6,365.5  

    5,402.9  

    5,172.3 

  16,775.3  

   16,065.1  

   15,160.1  

   13,497.3  

   12,073.9      12,492.0 

    1,340.3  

    1,585.3  

    1,743.7  

    1,010.8  

    1,486.9  

     (209.3) 

 (204.2) 

 (161.5) 

 (301.1) 

 (152.2) 

 877.8 

 (201.1)

$ 17,906.3   $  17,446.2   $ 16,742.3   $ 14,207.0   $ 13,408.6   $ 13,168.7 

$ 17,676.2   $  17,094.2   $ 15,474.6   $ 13,807.8   $  13,288.6  

11.6%   

12.0%   

12.7%   

13.7%   

13.9%    

(a) Sum of current year and previous year after-tax adjustments.

88   GENER AL MILLS

20 14 ANNUAL REPORT  89

 
 
  
  
  
 
   
  
  
  
  
 
   
  
  
  
  
  
  
  
  
  
  
  
  
  
  
   
  
  
  
  
   
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
NET SALES GROWTH RATES FOR OUR 
INTERNATIONAL SEGMENT EXCLUDING 
THE IMPACT OF CHANGES IN FOREIGN 
CURRENCY EXCHANGE

The reconciliation of International segment and region 
sales growth rates as reported to growth rates excluding 
the  impact  of  foreign  currency  exchange  below 
demonstrates the effect of foreign currency exchange 
rate  fluctuations  from  year  to  year.  To  present  this 
information, current-period results for entities reporting 

in currencies other than U.S. dollars are converted into 
U.S. dollars at the average exchange rates in effect during 
the corresponding period of the prior fiscal year, rather 
than the actual average exchange rates in effect during 
the current fiscal year. Therefore, the foreign currency 
impact is equal to current-year results in local currencies 
multiplied by the change in the average foreign currency 
exchange rates between the current fiscal period and 
the corresponding period of the prior fiscal year.

Europe 

Canada 

Asia/Pacific 

Latin America 

Total International 

Europe 

Canada 

Asia/Pacific 

Latin America 

Total International 

Fiscal 2014

Percentage Change 
in Net Sales  
as Reported 

Impact of Foreign 
Currency Exchange 

Percentage Change
in Net Sales
on Constant
Currency Basis

(1)% 

(1) 

9  

16  

4% 

 3  pts 

  (6)  

  —   

  (22)  

 (4) pts 

 (4)%

  5  

  9  

  38  

 8 %

Fiscal 2013

Percentage Change 
in Net Sales  
as Reported 

Impact of Foreign 
Currency Exchange 

Percentage Change
in Net Sales
on Constant
Currency Basis

11% 

22  

11  

116  

24% 

 (4) pts 

  —   

  —   

 (23)   

 (4) pts 

 15%

 22 

  11 

139 

 28%

(4)%

8 pts

6 pts

10%

FISCAL 2014 CONSTANT-CURRENCY INTERNATIONAL SEGMENT OPERATING PROFIT GROWTH

International segment operating profit growth 

Impact of Venezuela currency devaluation 

Impact of foreign currency exchange 

Constant-currency International segment operating profit growth 

90   GENERAL  MI L LS

2014 ANN UAL REPORT  91

 
 
 
 
 
 
 
 
  
  
  
  
  
 
 
 
 
 
 
 
 
  
  
  
  
  
Total Return to Stockholders

These line graphs compare the cumulative total return 
for holders of our common stock with the cumulative 
total return of the Standard & Poor’s 500 Stock Index 
and Standard & Poor’s 500 Packaged Foods Index for 
the last five-year and ten-year fiscal periods. The graphs 
assume the investment of $100 in each of General Mills’ 
common stock and the specified indexes at the begin-
ning of the applicable period, and assume the reinvest-
ment of all dividends.

On June 30, 2014, there were approximately 33,000 

record holders of our common stock.  

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Total Return to Stockholders
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5 Years

280

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Total Return to Stockholders
Total Return to Stockholders
10 Years
10 Years

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May 04 May 05 May 06 May 07 May 08 May 09 May 10 May 11 May 12 May 13 May 14

General Mills (GIS)

General Mills (GIS)

S&P 500

S&P 500

S&P Packaged Foods

S&P Packaged Foods

200

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180

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160

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140

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90   GENERAL MILLS

20 14 ANNUAL REPORT  91

 
 
 
 
 
 
 
 
World Headquarters
Number One General Mills Boulevard 
Minneapolis, MN 55426-1347 
Phone: (763) 764-7600

Website
GeneralMills.com

Markets
New York Stock Exchange 
Trading Symbol: GIS

Independent Auditor
KPMG LLP 
4200 Wells Fargo Center 
90 South Seventh Street 
Minneapolis, MN 55402-3900 
Phone: (612) 305-5000

Investor Inquiries
General Shareholder Information: 
Investor Relations Department 
(800) 245-5703 or (763) 764-3202

Analysts/Investors: 
Kristen S. Wenker 
(763) 764-2607

  Shareholder Information 

Transfer Agent and Registrar
Our transfer agent can assist you  
with a variety of services, including 
change of address or questions  
about  dividend checks:

Wells Fargo Bank, N.A. 
1110 Centre Pointe Curve 
Mendota Heights, MN 55120-4100 
Phone: (800) 670-4763 or  
(651) 450-4084 
shareowneronline.com

Electronic Access to Proxy 
Statement, Annual Report  
and Form 10-K
Shareholders who have access to 
the Internet are  encouraged to enroll 
in the electronic delivery program. 
Please see the Investors section of 
our website, GeneralMills.com, or go 
directly to the website, ICSDelivery 
.com/GIS and follow the instructions  
to enroll. If your General Mills shares 
are not registered in your name, 
contact your bank or broker to enroll 
in this program.

  Visit Us on the Web 

Notice of Annual Meeting
The annual meeting of shareholders 
will be held at 10 a.m., Central 
Daylight Time, Tuesday, Sept. 23, 
2014, at the Children’s Theatre 
Company, 2400 Third Avenue South, 
Minneapolis, MN 55404-3597.  
Proof of share ownership is required  
for admission. Please refer to the 
Proxy Statement for information 
concerning admission to the meeting.

General Mills Direct Stock 
Purchase Plan
This plan provides a convenient 
and economical way to invest 
in General Mills stock. You can 
increase your ownership over time 
through purchases of common 
stock and reinvestment of cash 
dividends, without paying brokerage 
commissions and other fees on 
your purchases and reinvestments. 
For more information and a copy 
of a plan prospectus, go to the 
Investors section of our website 
at GeneralMills.com. 

We have a variety of websites that appeal to consumers around the world. Below is a selection of our most popular sites.  
For a more complete list, see the “Our websites” page under the Company tab on GeneralMills.com.

QueRicaVida.com 
Recipes and nutritional information for 
Hispanic consumers.

Tablespoon.com 
Download coupons, recipes and more 
for a variety of our brands.

Blog.GeneralMills.com 
Get a unique perspective on recent 
news and stories about our brands 
and our company.

You also can visit us on LinkedIn or 
follow us on Twitter.

INTERNATIONAL SITES
HaagenDazs.com.cn (China)

Yoplait.fr (France)

NatureValley.co.uk (United Kingdom)

OldElPaso.com.au (Australia)

Yoki.com.br (Brazil)

LifeMadeDelicious.ca (Canada) 
Get recipes, promotions and 
entertaining ideas for many of 
our brands.

U.S. SITES
Cheerios.com

Pillsbury.com

Yoplait.com

Larabar.com

BettyCrocker.com 
Get recipes, cooking tips and view 
instruction videos. 

BoxTops4Education.com 
Sign up to support your school.

LiveBetterAmerica.com 
Simple ways to maintain a healthy 
lifestyle.

92   GENERA L MILLS

2014 ANNUAL REPORT  PB

 
  Our Mission at General Mills Is Nourishing Lives 

We believe that doing well for our share-
holders goes hand in hand with doing well 
for our consumers, our communities and 
our planet. Our efforts include providing 
convenient, nutritious food around the world, 
building strong communities through philan-
thropy and volunteerism, and developing 
sustainable business practices that reduce 
our environmental footprint.

For a comprehensive overview of our 
commitment to stand among the most socially 
responsible food companies in the world, 
see our Global Responsibility Report available 
online at GeneralMills.com/Responsibility. 

  Holiday Gift Boxes 

General Mills Gift Boxes are a part of many 
shareholders’ December holiday traditions. 
To request an order form, call us toll-free 
at (888) 496-7809 or write, including your 
name, street address, city, state, zip code 
and phone number (including area code) to:

2014 General Mills Holiday Gift Box 
Department 9756 
P.O. Box 5014 
Stacy, MN 55078-5014

Or you can place an order online at:  
GMIHolidayGiftBox.com

Please contact us after  
October 1, 2014.

This report is printed on 
recycled paper.

©2014 General Mills

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D

 
 
 
 
 
 
 
 
Number One General Mills Boulevard 
Minneapolis, MN 55426-1347
GeneralMills.com