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General Mills

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Sector Consumer Defensive
Industry Packaged Foods
Employees 10,000+
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FY2015 Annual Report · General Mills
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General Mills

2 0 1 5   A N N U A L   R E P O R T

Making Food People Love

U.S. Retail

Convenience Stores 
and Foodservice

International

Fiscal 2015 Financial Summary

In millions, except per share and 
return on capital data

53 Weeks Ended 
May 31, 2015

52 Weeks Ended 
May 25, 2014

Change

Change on a Constant 
Currency Basis *

Net Sales

$ 17,630 

$ 17,910 

Segment Operating Profi t* 

$  3,035 

$  3,154 

Net Earnings Attributable to General Mills

$  1,221 

$  1,824 

Diluted Earnings per Share (EPS)

                         $  1.97 

$  2.83 

–  2% 

–  4% 

– 33%

– 30%

+ 1%

– 2%

Adjusted Diluted EPS, Excluding Certain Items 
Aff ecting Comparability*

$  2.86 

$  2.82 

+  1% 

+ 4%

Return on Average Total Capital*

Average Diluted Shares Outstanding

11.2% 

619

646 

11.6% 

–40 basis points 

–20 basis points

–  4%

+  8%

Adjusted Diluted 
Earnings per Share*
(dollars)

2011
2012
2013
2014
2015

2.48
2.56
2.72
2.82
2.86

Dividends per Share

$  1.67 

$  1.55 

Net Sales
(dollars in millions)

Segment Operating Profi t*
(dollars in millions)

2011
2012
2013
2014
2015

14,880

16,658
17,774
17,910
17,630

2011
2012
2013
2014
2015

2,946
3,012
3,223
3,154
3,035

*(cid:17)See page 31 for discussion of non-GAAP measures.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Making Food People Love

At General Mills, we serve the world by making 
food people love. We’re putting the consumer 
fi rst, understanding their food preferences, how 
they shop and how they cook today, and respond-
ing quickly to those desires. By focusing on 
consumer needs, we expect to drive market- 
leading growth for General Mills and deliver 
superior returns to our shareholders. 

Joint Ventures

General Mills at a Glance

13%

26%

17%

13%

16%

19%

41%

20%

33%

54%

20%

22%

22%

84%

U.S. Retail
Net Sales 
by Operating Unit

$10.5 Billion

26%   Meals

 22%  Cereal

 20%  Snacks

$5.1 Billion

 41%  Europe

 22%  Canada 

 20%  Asia/Pacifi c

 19%  Baking Products

 17%  Latin America

 13%  Yogurt and Other

International
Net Sales by Region

Convenience Stores 
and Foodservice
Net Sales by Brand Type

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

$2.0 Billion

$1.1 Billion

 54%  Branded to 

 84%  Cereal Partners 

Foodservice Operators

Worldwide (CPW)

 33%  Branded to Consumers

 16%  Häagen-Dazs 

 13%  Unbranded

Japan (HDJ)

2015 ANNUAL  REPORT

1

General Mills
Total Shareholder Return
(fi scal years, stock price appreciation 
plus reinvested dividends, compound 
annual growth) 

16%

13%

8%

2015

Latest
3 Years

Latest
5 Years

Source: Bloomberg

Dividends per Share
(dollars)

1.67

1.55

1.32

1.22

1.12

2011

2012 2013 2014

2015

To Our Shareholders:

Ken Powell
Chairman and 
Chief Executive Offi  cer

General Mills 2015 operating performance 

was mixed. Where we had product news and 

marketing messages that were on-trend 

with consumers’ evolving food preferences, our 

businesses grew. But we didn’t have enough of 

these initiatives to lift our sales in the aggregate, 

and our profi t growth was less than originally 

targeted. Strategic actions that we’ve taken 

during the year will position us for stronger 

performance in 2016.

General Mills net sales for the fi scal year ended May 31, 2015, 
declined 2 percent to $17.6 billion, as unfavorable foreign 
exchange off  set the benefi ts of a 53rd week in the fi scal year 
and six months of incremental contribution from the Annie’s, Inc. 
(Annie’s) organic foods business we acquired in October 2014. 
Excluding the impact of foreign exchange, our net sales increased 
1 percent in fi scal 2015.* Total segment operating profi t declined 
4 percent to $3.0 billion. On a constant-currency basis, total 
segment operating profi t declined 2 percent. 

Diluted earnings per share totaled $1.97 in 2015, below the prior 
year primarily due to restructuring costs, an impairment charge 
and a one-time tax expense. Adjusted diluted earnings per share, 
which excludes these and certain other items aff ecting compara-
bility of results, rose 1 percent to $2.86. Excluding the impact of 
foreign exchange, adjusted diluted earnings per share increased 
4 percent. 

*  See page 31 for a reconciliation of this and other non-GAAP measures used in 
this letter.

2

GENERAL  MILLS

Net sales for U.S. Retail, our largest business seg-
ment, declined 1 percent to $10.5 billion. Our brands 
achieved share gains in categories representing 
65 percent of our retail sales in Nielsen-measured 
channels, but overall sales trends in many categories 
were weak, refl ecting the impact of changing 
consumer food preferences. 

Consumers are increasingly interested in natural 
foods with simple ingredients and are limiting things 
like gluten, simple carbohydrates and artifi cial ingre-
dients. They also are looking for more protein, fi ber, 
whole grains and organic products. And they are 
snacking more than ever. In categories where we 
applied a “consumer fi rst” approach and responded to 
these changes, we posted good growth. For example, 
retail sales for our grain snacks grew 4 percent, and 
we gained nearly two points of market share on the 
strength of our Nature Valley and Fiber One brands. 
Yoplait yogurt generated solid sales and share gains, 
led by strong performance on our Greek variet-
ies, and we saw a resurgence of interest in Yoplait 
Original yogurt as we emphasized its all-family 
snack appeal. 

Our Convenience Stores and Foodservice segment 
had outstanding results in fi scal 2015. Net sales 
reached the $2 billion mark, a 4 percent increase over 
last year. And segment operating profi t grew 15 per-
cent to a record $353 million. We remain focused 
on six key product platforms in foodservice channels: 

Growing Our Core with Yoplait

By putting the consumer fi rst, we gener-
ated 7 percent retail sales growth and 
gained nearly a point of market share for our 
U.S. Retail yogurt business in fi scal 2015. 
Consumers like the health benefi ts of yogurt, 
and Greek varieties remain the largest seg-
ment of the $8 billion U.S. yogurt category. 
We’ve been promoting the great taste of 
our Yoplait Greek varieties, and launched 
Yoplait Greek 100 Whips! for consumers 
who prefer a lighter yogurt texture with just 
100 calories per serving. We also renewed 
growth on Yoplait Original yogurt by adver-
tising its all-family appeal as a great-tasting, 
good-for-you snack. We recently reduced 
sugar across this line by 25 percent. And 
retail sales for our kid-oriented yogurts 
returned to growth, driven by the removal 
of artifi cial colors and fl avors. We have more 
consumer-fi rst innovation coming in 2016, 
including Yoplait Plenti, a combination of 
grains and seeds mixed into delicious Yoplait 
Greek yogurt, for consumers looking for a 
heartier yogurt experience. 

2015 ANNUAL REPORT

3

Our Five Global Categories Are Large and Growing

Category

Ready-to-eat Cereal

Ice Cream

Yogurt

Convenient Meals

Sweet and Savory Snacks

 * Projected 5-year compound rate 
Source: Euromonitor, calendar 2014

2014 Retail 
Sales in Billions

Projected 
Growth*

$  28 

$  71 

$  83 

$ 118 

$ 287 

4%

7%

8%

5%

6%

Product renovation and new items 
that met changing consumer interests 
generated good growth in fi scal 2015. 

cereal, snacks, yogurt, mixes, biscuits and frozen 
breakfast. These priority businesses, which account 
for more than 70 percent of the segment’s operating 
profi t, posted combined net sales growth of 9 percent 
for the year. 

Net sales for our International segment declined 
5 percent to $5.1 billion, and segment operating profi t 
declined 2 percent, refl ecting negative foreign cur-
rency translation eff ects. On a constant-currency 
basis, International net sales grew 6 percent and seg-
ment operating profi t rose 9 percent. This included 
constant-currency net sales gains of 17 percent in 
Latin America, 5 percent in the Asia/Pacifi c region 
and 5 percent in the Europe region. 

In addition to these three operating segments, we 
hold 50-percent non-consolidated interests in two 
joint ventures outside of North America. Together, 
Cereal Partners Worldwide (CPW) and Häagen-Dazs 
Japan (HDJ) contributed $84 million in after-tax 
earnings in fi scal 2015. This was 6 percent below last 
year’s results, refl ecting unfavorable foreign currency 
exchange. On a constant-currency basis, after-tax 
earnings from joint ventures matched year-ago levels. 

In fi scal 2015, we returned $2.2 billion to share-
holders through share repurchases and dividends. 
We repurchased approximately 22 million shares 
of common stock, reducing our average number of 
shares outstanding by 4 percent. We also increased 
our annual dividend by 8 percent, including raising our 
quarterly dividend rate eff ective with our May 2015 
payment. The new annualized rate of $1.76 represents 
a yield of roughly 3 percent at recent prices for 
General Mills stock. General Mills and its predeces-
sor fi rm have paid shareholder dividends without 
interruption or reduction for 116 years, and our plans 
call for increasing our dividend as our earnings grow. 

Our total shareholder return, which is a combination 
of stock price appreciation and dividends, totaled 
8 percent in fi scal 2015. This lagged the broader 
market, as the S&P 500 Index generated 13 percent 
return for the year. Over the past fi ve, 10, 15 and even 
20 years, General Mills has consistently delivered 
double-digit returns to shareholders. We outper-
formed the broader market during all of those time 
periods except during the most recent fi ve fi scal 
years, when the S&P 500 Index posted a strong 
17 percent annual compound return to shareholders.

4

GENERAL  MILLS

 
 
 
 
 
Our Business Portfolio is a Strategic Advantage

5% 1%

10%

20%

10%

5%

18%

15%

16%

Fiscal 2015
Net Sales by Platform

$18.7 Billion*

 20%  Cereal
 18%  Snacks
 16%  Yogurt
 15%  Convenient Meals
  5%  Super-premium 
Ice Cream

 10%  Dough
 10%  Baking Mixes and 
Ingredients
  5%  Vegetables
  1%  Other

*  Non-GAAP measure. Includes $17.6 billion consolidated net sales 
plus $0.9 billion proportionate share of CPW (cereal) net sales plus 
$0.2 billion proportionate share of HDJ (ice cream) net sales. 

General Mills Long-term Growth Model 

Our Priorities for Fiscal 2016

Growth Factor

Compound Growth Rate

Net Sales

Low single-digit

Segment Operating Profi t

Mid single-digit

Adjusted Diluted 
Earnings per Share

Dividend Yield

High single-digit

2 to 3 percent

Total Return to Shareholders

Double-digit

We remain committed to our long-term growth 
model and believe that our businesses can generate 
low single- digit net sales growth, mid single-digit 
segment operating profi t growth and high single-digit 
growth in adjusted diluted earnings per share. When 
you add in a dividend yield of between 2 and 3 percent, 
we should deliver double-digit returns to shareholders 
over the long term.

Our focus is on fi ve global growth categories(cid:28)—(cid:28) 
cereal, ice cream, yogurt, convenient meals and 
sweet and savory snacks. According to Euromonitor, 
sales in these categories are projected to grow at 
attractive rates because they are on-trend with the 
consumer food trends described earlier. More than 
70 percent of our worldwide sales are concentrated 
in these fi ve platforms, so we see strong opportuni-
ties to grow our brands in these categories. 

As we enter fi scal 2016, we are dedicated to acceler-
ating sales growth, which will refl ect one less week 
in the fi scal year. We’ll drive growth by responding 
to changing consumer demands and reshaping our 
product portfolio and our organization. This will gen-
erate funds we can reinvest in our business. We have 
three key priorities described below. 

Drive More from the Core 

Our product portfolio is built on a core of well-known, 
iconic brands that have stood the test of time. We 
continue to renovate these brands to keep them rel-
evant to today’s consumer and innovate to introduce 

2015 ANNUAL REPORT

5

Expanding Our Natural and 
Organic Food Portfolio

U.S. industry sales for natural and organic 
foods have been growing at a double-digit 
pace over the past three years. And sales 
are projected to continue to grow at a 
double-digit rate. We’ve been building our 
capabilities for sourcing, manufacturing 
and marketing natural and organic brands 
for the past 15 years. With the acquisition 
of Annie’s, Inc. in October 2014, we’re now 
the fourth-largest natural and organic food 
manufacturer in the U.S. We have strong 
levels of innovation coming in 2016 across 
our brands, including new Cascadian Farm 
cereals, Annie’s soups and Food Should 
Taste Good snack bars. We see great oppor-
tunities to grow our brands by innovating, 
and by increasing their distribution in nat-
ural and organic stores and in traditional 
grocery outlets. 

new products that meet changing consumer needs. For example, 
nearly 30 percent of U.S. consumers have purchased gluten-free 
products as recently as our fourth fi scal quarter, so we’ve 
increased our gluten-free cereal off erings to include varieties of 
granola and hot oatmeal. And starting this summer, fi ve varieties 
of Cheerios will be gluten free. For consumers desiring more sim-
ple ingredients, we are removing artifi cial fl avors and colors from 
artifi cial sources from all of our Big G cereals by December 2017. 

In our Convenience Stores and Foodservice business, we con-
tinue to innovate on our Pillsbury line of frozen breakfast items 
served in K-12 schools. This line of pancakes, waffl  es, French 
toast and bagels can be heated right in the package(cid:28)—(cid:28) quick and 
easy preparation for foodservice operators(cid:28)—(cid:28) and kids love 
the great taste of these portable breakfast treats. We’re now 
expanding this concept to school lunchrooms with a heat-and-
serve line of Old El Paso gorditas. 

Around the world, consumer preferences are changing, too. Our 
International business has been innovating on our global brands, 
launching Häagen-Dazs super-premium ice cream stick bars in 
France, new vegetable-packed varieties of Wanchai Ferry dump-
lings in China, and a line of Nature Valley popcorn bars in the UK. 

These are just a few examples of the initiatives we have underway 
to grow our core brands. We have more exciting product news 
coming across all of our business segments throughout fi scal 
2016 that we believe will generate sales and profi t growth. 

Reshape Our Portfolio for Growth

We’ve been reshaping our business through acquisitions, divesti-
tures and expansion of our existing brands into new geographies. 
In the U.S., we’ve been growing our natural and organic portfolio 
over the past 15 years. It started with the 2000 acquisition 
of Small Planet Foods, which included Cascadian Farm and Muir 
Glen brands. Since then, we’ve added to our portfolio with 
Lärabar nutrition bars, Immaculate baking products, Food Should 
Taste Good snacks, and Mountain High and Liberté yogurt. With 
the addition of a full year of results for Annie’s, our natural and 
organic sales total nearly $700 million, and we expect this port-
folio to exceed $1 billion in annual sales by 2020. 

Over the past decade, we’ve taken actions to focus our 
Convenience Stores and Foodservice portfolio. The result is a 
portfolio that leverages our well-known consumer brands(cid:28)—(cid:28) 
more than 85 percent of our sales come from products that are 
branded to foodservice operators or the fi nal consumer. And 

6

GENERAL  MILLS

we’ve signifi cantly improved our segment operat-
ing profi t margin from 8.6 percent in fi scal 2008 to 
17.7 percent today. 

We’ve also been growing our International businesses 
by expanding our presence in emerging markets and 
through strategic acquisitions, such as Yoki in Brazil. 
This summer, we brought an existing brand into a 
new market with the introduction of Yoplait yogurt 
in China. The Yoplait brand originated in France 
50 years ago and today is available in more than 
50 markets worldwide. We’re now competing in the 
$10 billion yogurt category in China with three yogurt 
off erings: a thick and creamy French-style yogurt, a 
fruit-on-the-bottom variety and a drinkable yogurt 
containing fresh fruit. We are excited about the 
growth prospects we see for Yoplait and the strong 
contributions it can make to our $725 million business 
in China. 

Fund Our Future

We believe our business requires a balanced approach 
to drive growth(cid:28)—(cid:28) balanced between protecting our 
margins, investing in our business for future growth 
and providing solid returns to our shareholders over 

the long term. While our primary focus is on driving 
topline growth, we also look for opportunities to 
increase productivity and reduce expenses. Through 
Holistic Margin Management (HMM), we’ve been 
able to remove non-value adding costs across the 
company. Since 2010, we’ve generated a cumulative 
$2.4 billion in savings in our cost of sales.

During fi scal 2015, we took additional signifi cant 
actions to streamline our organization and improve 
our operating effi  ciency. Through Project Century, 
we are simplifying our North American supply chain, 
better balancing manufacturing and distribution, and 
adding fl exibility to adjust for future growth. 

Project Catalyst is focused on increasing our orga-
nizational eff ectiveness across our U.S. businesses. 
We’ve created a new structure that allows us to be 
faster and more agile, so we can quickly adjust to a 
changing marketplace. We’re also making changes 
to our policies and practices that reduce overhead 
expense. And most recently, we announced Project 
Compass, which is our initiative to increase organi-
zational eff ectiveness within our International 
business segment.

Reshaping Our Convenience Stores and Foodservice Portfolio

U.S. consumers spend more than $650 billion annually for food eaten away 
from home, and our Convenience Stores and Foodservice team has been 
reshaping its portfolio to drive growth in this industry. We’ve been focusing 
on our highest-margin businesses and divesting lower-margin performers. 
The result has been double-digit segment operating profi t growth com-
pounded over the past seven years, and a 900-basis-point increase in profi t 
margin. We’re also emphasizing our six focus platforms(cid:28)—(cid:28) cereal, snacks, 
yogurt, mixes, biscuits and frozen breakfast(cid:28)—(cid:28) whose combined sales have 
been compounding at a 5 percent rate in recent years. We compete in 
large and growing channels in the foodservice industry, including K-12 schools, 
colleges and universities, and convenience stores. We’re now expanding our 
presence in the fresh bakery section of convenience stores with our Pillsbury 
line of grab-and-go baked goods. 

Convenience Stores 
and Foodservice Segment 
Operating Profi t
(fi scal years, dollars in millions)

353

17.7%

170

8.6%

2008

2015

Segment 
Operating Profi t 

Profi t Margin
(operating 
profi t divided 
by net sales)

2015 ANNUAL  REPORT

7

Growing Our International 
Core with Old El Paso

Despite slow economic growth and a 
challenging marketplace, General Mills 
posted 5 percent constant-currency net 
sales growth in fi scal 2015 in our Europe region, 
which also includes Australia and New Zealand. This 
performance was led by Old El Paso Mexican foods. 
Old El Paso is a global brand(cid:28)—(cid:28) it’s available in 60 markets 
worldwide. The convenience of these Mexican dinner kits, 
combined with innovative new products, is a great fi t for consumers 
everywhere who like to experiment with foods with ethnic fl avors. 
In our Europe region, net sales for Old El Paso grew by double digits on 
the strength of our Stand ’n Stuff  tortillas, supported by strong levels 
of advertising. In 2016, we’ll introduce an Old El Paso Restaurante line 
in European markets. These kits contain high-quality ingredients and 
zesty fl avor combinations for a restaurant-quality meal at home. 

International Performance 
by Geographic Region
(fi scal 2015, dollars in millions)

Europe

Canada

Asia/Pacifi c

Net Sales

$ 2,126 

$ 1,105 

$ 1,024 

Latin America

$  873 

Total International 

$ 5,128 

% Change on 
a Constant 
Currency Basis*

5%

Flat

5%

17%

6%

 *See page 31 for discussion of non-GAAP measures. 

We delivered $75 million in cost savings from these 
actions in fi scal 2015 and expect this to grow to 
between $285 million and $310 million in fi scal 2016 
from all our initiatives combined. A portion of these 
savings is being reinvested into the business through 
activities like consumer-focused promotions and 
product development and renovation(cid:28)—(cid:28) actions that 
drive future sales growth. 

Our People Drive Our Success

The skill and talent of our 42,000 employees around 
the world gives me confi dence we will achieve our 
performance goals. Their hard work and dedica-
tion is truly a competitive advantage for us. Several 
members of our leadership team have announced 
their retirement in the past fi scal year. Marc Belton, 
Mike Davis, Luis Merizalde, Rick Palmore and Kris 
Wenker all made signifi cant contributions to General 
Mills, and I want to thank them for their dedication to 
our company during their careers here. In addition, 

I’d like to thank Ray Gilmartin, Judy Hope and Hilda 
Ochoa-Brillembourg, who are retiring from our board of 
directors in September. They have provided invaluable 
counsel during their many years of service on our board. 

In closing, I want to thank you for your investment 
in General Mills. We are keenly focused on driving 
value for you, our shareholders. We appreciate 
your confi dence in our strategies and our company. 
And we look forward to reporting on continued 
strong performance in the future as we make food 
people love.

Kendall J. Powell
Chairman and Chief Executive Offi  cer
August 1, 2015

8

GENERAL  MILLS

 
 
 
 
Financial Review

Contents

Financial Summary  

Selected Financial Data  

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

Non-GAAP Measures  

Reports of Management and Independent Registered
Public Accounting Firm  

Consolidated Financial Statements  

Notes to Consolidated Financial Statements

 1  Basis of Presentation and Reclassifi cations  

  2  Summary of Signifi cant Accounting Policies  

  3  Acquisition and Divestiture  

  4  Restructuring, Impairment, and Other Exit Costs  

  5  Investments in Unconsolidated 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 Benefi ts and Postemployment Benefi ts 

  14  Income Taxes  

  15  Leases, Other Commitments, and Contingencies  

  16  Business Segment and Geographic Information  

  17  Supplemental Information  

  18  Quarterly Data  

Glossary  

Total Return to Stockholders  

10

12

13

31

37

39

44

44

47

48

50

51

52

61

63

 63

66

68

 69

76

78

78

80

82

83

85

2015 ANNUAL  REPORT

9

 
Financial Summary

Adjusted Gross Margin*
(percent of net sales)

INCREASING OUR EFFICIENCY 

2008
2009
2010
2011
201 2 
2013 
2014 
2015 

* See page 31 for discussion of 
non-GAAP measures.

35.1%
36.4%

39.7%
39.4%

36.9%
36.2%
35.4%
34.7%

Cash Flow from Operations
(dollars in millions)

2011
201 2 
2013 
2014 
2015 

1,531

2,407

2,926

2,541
2,543

Core Working Capital
(dollars in millions)

2011
201 2 
2013 
2014 
2015 

1,776

1,654

1,569

1,432

1,244

For the past several years, we have been increasing our 
productivity and effi  ciency to off set input cost infl ation 
and fuel our consumer-fi rst initiatives. Input cost infl a-
tion has been averaging 4 to 5 percent over the past fi ve 
years, and we expect costs to remain infl ationary for 
the foreseeable future. Holistic Margin Management 
(HMM) is our company-wide initiative to use produc-
tivity savings, mix management and price realization 
to off set input cost infl ation, protect margins and gen-
erate funds to reinvest in sales-generating activities. 
Th  anks to HMM actions that helped drive savings in 
our cost of sales, we’ve been able to hold our gross 
margin relatively steady for the past eight years. Th  is 
period  was  marked  by  signifi cant  volatility  of  input 
costs from year to year and a change in our product 
mix as we acquired new businesses. 

To ensure we remain competitive in the marketplace, 
we took additional actions in fi scal 2015 to increase our 
effi  ciency. Project Century is our eff ort to streamline 
our North American supply chain. Project Catalyst is 
focused on increasing our organizational eff ectiveness 
across our U.S. businesses. And in June, we launched 
Project Compass to increase organizational eff ective-
ness within our International business segment. We 
also are making changes to policies and practices that 
reduce overhead expense across the company.

Combined, these initiatives generated $75 million in 
cost savings in fi scal 2015, and we expect to achieve 
$285 million to $310 million in cost savings in fi scal 2016. 

GENERATING CASH 

Our businesses have a long history of strong cash gen-
eration. Over the past fi ve years, we produced a cumula-
tive $11.9 billion of operating cash fl ow.

Our  discipline  on  core  working  capital,  which  is 
accounts receivable plus inventories less accounts pay-
able, has contributed to our operating cash fl ow. Over 
the past several years, we’ve been able to reduce our 
core working capital primarily through improvements 
in managing our accounts payable. Since 2011, our core 
working  capital  has  declined  by  nearly  30  percent, 
while our net sales have grown by nearly 20 percent 
during that time period. In fi scal 2015, we reduced our 
core working capital by 13 percent. 

10

GENERAL  MILLS

Fixed Asset Investment
(percent of net sales)

USES OF CASH 

2011 
2012 
2013 
2014 
2015 

4.4%

4.1%

3.4%

3.7%

4.0%

Dividends Paid
(dollars in millions)

2011
201 2 
2013 
2014 
2015 

729

800

868

983

1,018

Average Diluted Shares Outstanding
(shares in millions)

2011 
2012 
2013

2014
2015

665
667
666
646

619

Return on Average Total Capital*
(percent)

2011 
2012 
2013 
2014 
2015 

* See page 31 for discussion of 
non-GAAP measures.

13.7%

12.7%

12.0%
11.6%
11.2%

Our fi rst priority for this cash is investment in growth 
opportunities and cost-saving projects we’ve identifi ed 
across our businesses. On average, our annual fi xed 
asset investment represents 4 percent of net sales. In 
fi scal 2015, fi xed asset investments totaled $712 million, 
in line with our 4 percent of net sales average. In fi scal 
2016, we expect to invest approximately $840 million 
in capital expenditures, including initiatives related to 
Project Century and projects to increase our production 
capacity on growing businesses. 

Aft er capital investment, we prioritize cash returns to 
shareholders through dividends and share repurchases. 
Cash  dividends  to  shareholders  totaled  more  than 
$1 billion in fi scal 2015. Since fi scal 2011, our dividends 
per share have grown at an 11 percent compound rate. 
In March 2015, our board of directors approved a 7 per-
cent increase in the quarterly dividend rate eff ective 
with the May 2015 payment. Th  e current annualized 
rate of $1.76 represents a yield of roughly 3 percent at 
recent market prices for General Mills stock. General 
Mills and its predecessor fi rm have paid regular divi-
dends without interruption or reduction for 116 years, 
and our goal is to continue increasing dividends over 
time, in line with our earnings growth. 

We also return cash to shareholders through share 
repurchases. Since 2011, our share repurchase activ-
ity has lowered average diluted shares outstanding by 
roughly 2 percent a year, consistent with our long-term 
share reduction target. Th  at’s despite the fact that we 
used cash to fund the strategic acquisitions of Yoplait 
International, Yoki and Annie’s during that time. In fi s-
cal 2015, we repurchased 22 million shares for a total 
of $1.2 billion.

Net income growth and disciplined uses of cash are 
the drivers of increasing returns on average total cap-
ital (ROC). General Mills ROC has declined in recent 
years,  primarily  due  to  the  acquisitions  of  Yoplait 
International, Yoki and Annie’s. Our plans for 2016 call 
for improved ROC, powered by earnings growth and 
continued prudent capital  management. 

2015 ANNUAL  REPORT

11

Selected Financial Data

Th  e following table sets forth selected fi nancial data for each of the fi scal years in the fi ve-year period ended 
May 31, 2015:

In Millions, Except Per Share Data, Percentages and Ratios 

 2015 (a) 

 2014 

2013  

 2012  

 2011 

 Fiscal Year 

Operating data: 
Net sales 
Gross margin (b) 
Selling, general, and administrative expenses 
Total segment operating profi t (c) 
Divestiture (gain) 

$  17,630.3  

$  17,909.6  

$  17,774.1   $  16,657.9   $  14,880.2 

    5,949.2  

    6,369.8  

    6,423.9  

    6,044.7  

    5,953.5 

    3,328.0  

    3,474.3  

    3,552.3  

    3,380.7  

    3,192.0 

    3,035.0  

    3,153.9  

    3,222.9  

    3,011.6  

    2,945.6 

— 

(65.5) 

— 

— 

(17.4)

Net earnings attributable to General Mills 

    1,221.3  

    1,824.4  

    1,855.2  

    1,567.3  

    1,798.3 

Advertising and media expense 

Research and development expense 

Average shares outstanding: 

   Diluted 

Earnings per share:

   Diluted 
$ 
   Diluted, excluding certain items aff ecting comparability (c)  $ 
Operating ratios: 
Gross margin as a percentage of net sales 

Selling, general, and administrative expenses as a 

    percentage of net sales 

Total segment operating profi t  
    as a percentage of net sales (c) 
Eff ective income tax rate 
Return on average total capital (b) (c) 
Balance sheet data: 
Land, buildings, and equipment 

Total assets 

Long-term debt, excluding current portion 
Total debt (b) 
Cash fl ow data: 
Net cash provided by operating activities 

Capital expenditures 
Fixed charge coverage ratio (b) 
Operating cash fl ow to debt ratio (b) 
Share data: 
Low stock price 

High stock price 

Closing stock price 

Cash dividends per common share 

 823.1  

 229.4  

 869.5  

 243.6  

 895.0  

 237.9  

 913.7  

 245.4  

 843.7 

 235.0 

 618.8  

 645.7  

 665.6  

 666.7  

664.8 

1.97  

2.86  

$ 

$ 

2.83  

2.82  

$ 

$ 

2.79   $ 

2.72  

$ 

2.35 

2.56 

$ 

$ 

2.70

2.48

33.7% 

35.6% 

36.1% 

36.3% 

40.0%

18.9% 

19.4% 

20.0% 

20.3% 

21.5%

17.2% 

33.3% 

11.2% 

17.6% 

33.3% 

11.6% 

18.1% 

29.2% 

12.0% 

18.1% 

32.1% 

12.7% 

19.8%

29.7%

13.7%

$   3,783.3  

$   3,941.9  

$   3,878.1   $   3,652.7   $   3,345.9 

   21,964.5  

   23,145.7  

   22,658.0  

   21,096.8  

   18,674.5 

    7,607.7  

    6,423.5  

    5,926.1  

    6,161.9  

    5,542.5 

    9,223.9  

    8,785.8  

    7,969.1  

    7,429.6  

    6,885.1 

$   2,542.8  

$   2,541.0  

$   2,926.0   $   2,407.2   $   1,531.1 

 712.4  
 5.54  

 663.5  
 8.04  

 613.9  
 7.62  

 675.9  
 6.26  

 648.8 
 7.03 

27.6% 

28.9% 

36.7% 

32.4% 

22.2%

$ 

 48.86  

$ 

 46.86  

$ 

 37.55   $ 

 34.95   $ 

 33.57 

 57.14  

 56.15  

 1.67  

 54.40  

 53.81  

 1.55  

 50.93  

 48.98  

 1.32  

41,000 

 41.05  

 39.08  

 1.22  

34,500 

 39.95 

 39.29 

 1.12 

35,000

Number of full- and part-time employees 

  42,000 

  43,000 

(a) Fiscal 2015 was a 53-week year; all other fi scal years were 52 weeks.
(b) See “Glossary” on page 83 of this report for defi nition. 
(c) See “Non-GAAP Measures” on page 31 of this report for our discussion of this measure not defi ned by generally accepted accounting principles.

1 2

GENERAL  MILLS

  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
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 core products and to create new products 
that meet consumers’ evolving needs and preferences. 
In addition, we build the equity of our brands over time 
with strong consumer-directed marketing, innovative 
new products, and eff ective merchandising. We believe 
our brand-building strategy is the key to winning and 
sustaining leading share positions in markets around 
the globe.

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

Our long-term growth objectives are to consistently 

deliver:
•  low single-digit annual growth in net sales; 
•   mid  single-digit  annual  growth  in  total  segment 

operating profi t; 

•   high  single-digit  annual  growth  in  diluted  EPS 
excluding certain items aff ecting comparability; and 

•  improvement in return on average total capital.

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

Our  fi scal  2015  performance  was  mixed.  Our  two 
smaller operating segments delivered growth. Operating 
profi t for the Convenience Stores and Foodservice seg-
ment increased 15 percent to an all-time high of $353 
million. Operating results for the International segment 
were muted by a signifi cant negative impact from for-
eign currency exchange and slowing economic growth 
in key emerging markets, but the segment achieved 
good margin expansion and profi t growth in constant 
currency. Results for our U.S. Retail segment were dis-
appointing, as both net sales and segment operating 
profi t declined.  Our brands achieved share gains in 
categories  representing  65  percent  of  our  products’ 
sales in measured U.S. retail channels, but overall sales 
trends in many categories were weak, refl ecting the 
impact of changing consumer food preferences.

Our consolidated net sales for the fi scal year ended 
May 31, 2015, declined 2 percent to $17.6 billion, as 
unfavorable foreign exchange off set the benefi ts of a 
53rd week and six months of incremental contribu-
tion from the Annie’s Inc. (Annie’s) natural and organic 
foods business acquired in October 2014.  On a con-
stant-currency  basis,  net  sales  increased  1  percent. 
Total segment operating profi t of $3.0 billion declined 
4 percent and 2 percent in constant currency.  Diluted 
EPS declined 30 percent to $1.97 per share. Adjusted 
diluted  EPS,  which  excludes  certain  items  aff ecting 
comparability of results, rose 1 percent to $2.86 per 
share and increased 4 percent on a constant-currency 
basis. Th  ese results were in line with our expectations 
which were revised in the second quarter of fi scal 2015. 
Our return on average total capital declined 40 basis 
points to 11.2 percent. (See the “Non-GAAP Measures” 
section below for discussion of total segment operat-
ing  profit,  adjusted  diluted  EPS,  constant-currency 
nets sales growth rates, constant-currency total seg-
ment operating profi t growth rate, constant-currency 
adjusted diluted EPS growth rate, and return on aver-
age total capital, which are not defi ned by generally 
accepted accounting principles (GAAP)).  

Net cash provided by operations totaled $2.5 billion 
in fi scal 2015.  Th  is cash generation supported capital 
investments totaling $712 million in fi scal 2015.  We 
also returned signifi cant cash to stockholders through 
an 8 percent dividend increase, and share repurchases 
totaling $1.2 billion.

We recorded the following achievements related to 

our other key operating objectives for fi scal 2015:
•  Product  improvements  on  established  brands  and 
new-product  introductions  designed  to  respond  to 
evolving  consumer  food  preferences  generated  good 
growth for a variety of our product lines. Examples 
included  renewed  sales  growth  for  our  U.S.  Yogurt 
operating unit; strong sales contributions from pro-
tein-enriched cereal varieties; robust consumer demand 
across  international  markets  for  new  Old  El  Paso 
Mexican food items; and double-digit growth for our 
U.S. portfolio of natural and organic food products.
•  Th  e acquisition of Annie’s in October 2014 signifi -
cantly  expanded  our  scale  and  participation  in  the 
attractive  U.S.  natural  and  organic  food  category.   
Combined  net  sales  in  the  U.S.  for  our  portfolio  of 
natural and organic brands exceeded $570 million in 
fi scal 2015.

2015 ANNUAL  REPORT

13

•  We increased our share of U.S. cereal category mea-
sured dollar sales. 
•  We increased our share of U.S. yogurt category mea-
sured dollar sales, including strong gains in the Greek 
yogurt segment, and renewed sales growth in the reg-
ular  and  child  yogurt  segments.    Our  international 
yogurt operations expanded to China with fi rst pro-
duction and order shipments to the Shanghai market 
commencing near the end of the fi scal year.
•  We generated strong levels of supply chain produc-
tivity  savings  in  2015  through  our  ongoing  Holistic 
Margin  Management  (HMM)  efforts.    Beyond  this 
program,  we  began  several  new  cost  savings  ini-
tiatives during the fi scal year. Project Century is our 
eff ort to simplify our North American supply chain.  
Project Catalyst is focused on increasing the agility and 
eff ectiveness of our U.S. Retail and corporate organi-
zations, and we are making changes to various corpo-
rate policies and practices to reduce overhead expense.   
Together, these three initiatives generated more than 
$75 million in cost savings during fi scal 2015, and they 
are expected to produce a cumulative $260 to $280 mil-
lion in savings in fi scal 2016.  
•  We  delivered  strong  cash  returns  to  stockholders 
through dividends of $1.67 per share and share repur-
chases totaling $1.2 billion.  Share repurchase activity 
in fi scal 2015 and 2014 reduced the average number of 
diluted shares outstanding in fi scal 2015 by 4 percent 
from fi scal 2014. 

A  detailed  review  of  our  fi scal  2015  performance 
appears  below  in  the  section  titled  “Fiscal  2015 
Consolidated Results of Operations.”  

Our sales and earnings growth targets for fi scal 2016 
refl ect the impact of one less week compared to fi scal 
2015.  Th  e Annie’s business will contribute 6 months 
of  incremental  results.  We  expect  foreign  currency 
exchange will continue to have a negative impact on 
reported results for our international operations, and 
we  expect  the  operating  environment  in  our  large 
developing markets (China and Brazil) to remain uncer-
tain. We estimate our input cost infl ation for fi scal 2016 
at 2 percent.  With these assumptions in mind:
•  We expect fi scal 2016 net sales to essentially match 
2015 levels in constant currency, refl ecting the impact 
of one less week of business.
•  We expect fi scal 2016 total segment operating profi t 
to increase at a low-single-digit rate in constant cur-
rency, as HMM and our more recent cost-saving initia-
tives increase our effi  ciency and improve margins.

•  We expect fi scal 2016 adjusted diluted EPS to increase 
at a mid-single-digit rate in constant currency.
•  Our fi scal 2016 plans call for continued strong cash 
returns to stockholders.  Th  e current annualized divi-
dend rate of $1.76 per share is up 5 percent from the 
annual dividend paid in 2015.  Share repurchases in 
fi scal 2016 are expected to result in a net reduction 
in average diluted shares outstanding of approximately 
1 percent.

Certain  terms  used  throughout  this  report  are 

defi ned in a glossary on page 83 of this report.

FISCAL 2015 CONSOLIDATED RESULTS OF 
OPERATIONS

Fiscal 2015 had 53 weeks compared to 52 weeks in 
fi scal 2014. 

Fiscal 2015 net sales declined 2 percent to $17,630 
million  and  increased  1  percent  on  a  constant-cur-
rency basis. In fi scal 2015, net earnings attributable 
to General Mills were $1,221 million, down 33 percent 
from  $1,824  million  in  fi scal  2014,  and  we  reported 
diluted EPS of $1.97 in fi scal 2015, down 30 percent 
from $2.83 in fi scal 2014. Fiscal 2015 results include 
restructuring-related  charges,  an  indefinite-lived 
intangible asset impairment charge, tax impact of the 
repatriation of foreign earnings, losses from the mark-
to-market  valuation  of  certain  commodity  positions 
and grain inventories, integration costs resulting from 
the acquisition of Annie’s, and the impact of Venezuela 
currency devaluation. Fiscal 2014 results include the 
impact of Venezuela currency devaluation, a gain on the 
divestiture of certain grain elevators, losses from the 
mark-to-market valuation of certain commodity posi-
tions and grain inventories, and restructuring charges 
related to our fi scal 2012 productivity and cost savings 
plan. Diluted EPS excluding these items aff ecting com-
parability totaled $2.86 in fi scal 2015, up 1 percent from 
$2.82 in fi scal 2014. Diluted EPS excluding certain items 
aff ecting comparability on a constant-currency basis 
increased 4 percent compared to fi scal 2014 (see the 
“Non-GAAP Measures” section below for a description 
of our use of these measures not defi ned by GAAP).

1 4

GENERAL  MILLS

Net sales declined 2 percent to $17,630 million in fi s-
cal 2015 from $17,910 in fi scal 2014. Th  e components of 
net sales growth are shown in the following table:

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

Foreign currency exchange 

Net sales growth 

Fiscal 2015 
vs. 2014 

 (1) pt

 2 pts

 (3) pts

 (2) pts

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

Th  e 53rd week in fi scal 2015 contributed approxi-
mately 1 percentage point of net sales growth, refl ect-
ing 1 percentage point of growth from volume.

Cost of sales increased $141 million in fi scal 2015 to 
$11,681 million. In fi scal 2015, we recorded a $90 million 
net increase in cost of sales related to mark-to-mar-
ket valuation of certain commodity positions and grain 
inventories as described in Note 7 to the Consolidated 
Financial Statements on page 52 of this report, com-
pared to a net decrease of $49 million in fi scal 2014. In 
fi scal 2015, we recorded $60 million of restructuring 
charges in cost of sales. Product mix drove a $17 million 
increase in cost of sales. We also recorded a $3 million 
foreign exchange loss in fi scal 2015 related to Venezuela 
currency devaluation compared to a $23 million loss in 
fi scal 2014. Lower volume drove a $68 million decrease 
in cost of sales. 

We also expect to incur approximately $65 million 
of restructuring initiative project-related cash costs and 
recorded $13 million of these costs in cost of sales in 
fi scal 2015 (please refer to Note 4 to the Consolidated 
Financial Statements on page 48 of this report).

Gross margin declined 7 percent in fi scal 2015 versus 
fi scal 2014. Gross margin as a percent of net sales of 
34  percent  decreased  190  basis  points  compared  to 
fi scal 2014. 

Selling, general and administrative (SG&A) expenses 
decreased $146 million in fi scal 2015 versus fi scal 2014 
primarily due to a 5 percent decrease in advertising 
and media expense, and savings from Project Catalyst 
(please refer to Note 4 to the Consolidated Financial 
Statements on page 48 of this report) and our other 
cost management initiatives. In fi scal 2015, we recorded 
a $5 million charge related to Venezuela currency deval-
uation compared to a $39 million charge in fi scal 2014. 
In  addition,  we  recorded  $16  million  of  integration 
costs in fi scal 2015 related to our acquisition of Annie’s. 
SG&A expenses as a percent of net sales decreased 50 
basis points compared to fi scal 2014.

Restructuring,  impairment,  and  other  exit  costs 
totaled $544 million in fi scal 2015 compared to $4 mil-
lion in fi scal 2014.

During the fourth quarter of fi scal 2015, we made a 
strategic decision to redirect certain resources support-
ing our Green Giant business in our U.S. Retail segment 
to other businesses within the segment.  As a result, 
we recorded a $260 million impairment charge in the 
fourth quarter of fi scal 2015 related to the Green Giant 
brand intangible asset.

Restructuring  charges  recorded  in  restructuring, 
impairment, and other exit costs were $284 million in 
fi scal 2015 compared to $4 million in fi scal 2014. Total 
charges  associated  with  our  restructuring  initiatives 
recognized  in  fiscal  2015  and  2014  consisted  of  the 
following:

In Millions 

Total Century (a) 
Catalyst 

International 

Other 
Total restructuring charges (a) 
Project-related costs recorded in costs of sales 

As Reported 

 Estimated

Fiscal 2015 

Fiscal 2014 

Future 

Total

Charge 

Cash 

Charge 

Cash  

Charge 

Cash 

Charge 

Cash 

Savings(b)

$ 181.8   $ 12.0  

$  — 

$  — 

 $ 111   $ 109   $ 293   $ 121

 148.4  

 45.0  

 13.9  

 (0.6) 

 6.5  

 0.1  

 343.5  

 63.6  

 13.2  

 9.7  

— 

 1.0  

 2.6  

 3.6  

 — 

— 

 6.0  

 16.4  

— 

  1   

— 

 73  

 148  

 118  

 8  

— 

 15  

— 

 14  

— 

 22.4  

  112  

 190  

 456  

 253  

— 

  52  

 55  

 65  

 65  

Restructuring charges and project-related costs  $ 356.7   $ 73.3  

$ 3.6   $ 22.4  

 $ 164   $ 245   $ 521   $ 318  

Future cumulative annual savings 

 $ 350 

(a) Includes $59.6 million of restructuring charges recorded in cost of sales during fi scal 2015. 
(b) Cumulative annual savings estimated by fi scal 2017. Includes savings from SG&A cost reduction projects. 

Please refer to Note 4 to the Consolidated Financial Statements on page 48 of this report for more information 

regarding our restructuring activities.

2015 ANNUAL  REPORT

15

 
 
  
  
 
 
 
 
 
 
  
  
  
  
  
  
  
  
Th  ere were no divestitures in fi scal 2015. During fi s-
cal 2014, we recorded a divestiture gain of $66 million 
related to the sale of certain grain elevators in our U.S. 
Retail segment. 

Interest, net for fi scal 2015 totaled $315 million, $13 
million higher than fi scal 2014. Average interest bear-
ing instruments increased $1,370 million, generating a 
$55 million increase in net interest. Th  e average inter-
est rate decreased 47 basis points, including the eff ect 
of the mix of debt, generating a $42 million decrease in 
net interest. 

Our consolidated eff ective tax rate for fi scal 2015 of 
33.3 percent was consistent with fi scal 2014. Th  e 4.5 
percentage point impact resulting from the repatriation 
of $606 million of foreign earnings in fi scal 2015 was 
off set by changes in earnings mix by country, certain 
favorable discrete items, and favorable state tax rate 
changes.

Aft er-tax  earnings  from  joint  ventures  for  fi scal 
2015 decreased to $84 million compared to $90 million 
in fi scal 2014 primarily driven by unfavorable foreign 
currency exchange and an asset impairment charge 
of $3 million at Cereal Partners Worldwide (CPW) in 
South Africa. Th  e change in net sales for each joint 
venture is set forth in the following table:

As Reported 
Fiscal 2015 
vs. 2014 

 Constant Currency Basis 
Fiscal 2015 
 vs. 2014

CPW 

(10)% 

Häagen-Dazs Japan, Inc. (HDJ) 

(4) 

Joint Ventures  

(9)% 

(2)%

6

(1)%

The  components  of  our  joint  ventures’  net  sales 

growth are shown in the following table:

Fiscal 2015 vs. Fiscal 2014 

Contributions from volume growth 

Net price realization and mix 

Foreign currency exchange 

Net sales growth 

CPW 

 (1) pt 

 (1) pt 

 (8) pts  

 (10) pts 

 HDJ 

 (5) pts

 11 pts

(10) pts

 (4) pts

Average diluted shares outstanding decreased by 
27 million in fi scal 2015 from fi scal 2014 due to share 
repurchases. 

FISCAL 2015 CONSOLIDATED BALANCE SHEET 
ANALYSIS

Cash  and  cash  equivalents  decreased  $533  million 
from fi scal 2014, as discussed in the “Liquidity” section 
below.

Receivables decreased $97 million from fi scal 2014, 

primarily driven by timing of sales.

Inventories decreased $19 million from fi scal 2014.
Prepaid expenses and other current assets increased 

$15 million from fi scal 2014.

Land, buildings, and equipment decreased $159 mil-
lion from fi scal 2014, primarily driven by $108 million 
related to restructuring activities.

Goodwill and other intangible assets decreased $113 
million from fi scal 2014, driven by foreign exchange 
and a $260 million impairment charge related to an 
indefi nite-lived intangible asset, partially off set by the 
$858 million of intangible assets recorded in the acqui-
sition of Annie’s.

Other  assets  decreased  $302  million  from  fiscal 
2014, largely driven by a decrease in the funded status 
of our defi ned benefi t pension plans primarily due to 
the adoption of new mortality tables for the annual 
remeasurement  of  the  obligations  associated  with 
these plans.

Accounts payable increased $73 million from fi scal 
2014, primarily driven by the extension of payment 
terms and the timing of payments.

Notes payable and long-term debt, including current 
portion, increased $438 million from fi scal 2014, pri-
marily driven by $1,107 million of net long-term debt 
issuances,  partially  off set  by  net  commercial  paper 
payments.

Th  e current and noncurrent portions of net deferred 
income taxes liability decreased $142 million from fi s-
cal 2014, primarily as a result of changes in the funded 
status of our defi ned benefi t pension and postretire-
ment plans.

Other current liabilities increased $140 million from 
fi scal 2014, primarily driven by the establishment of 
restructuring reserves related to the actions taken in 
fi scal 2015.

Other liabilities increased $102 million from fi scal 
2014, largely driven by an increase in our defi ned bene-
fi t pension and postretirement plans liabilities primarily 
due to the adoption of new mortality tables for the 
annual remeasurement of the obligations associated 
with these plans.

1 6

GENERAL  MILLS

  
  
  
  
  
  
  
  
Redeemable interest decreased $205 million from fi s-

cal 2014, primarily driven by foreign exchange.

Retained earnings increased $204 million from fi scal 
2014, refl ecting fi scal 2015 net earnings of $1,221 mil-
lion less dividends declared of $1,018 million. Treasury 
stock increased $836 million from fi scal 2014, driven 
by $1,162 million of share repurchases, partially off -
set by $326 million related to stock-based compensa-
tion plans. Additional paid in capital increased $65 
million from fi scal 2014, primarily driven by redeemable 
interest revaluation, partially off set by stock compen-
sation activity. AOCI increased by $970 million from 
fi scal 2014. 

Noncontrolling interests decreased $75 million from 

fi scal 2014, primarily driven by foreign exchange.

FISCAL 2014 CONSOLIDATED RESULTS OF 
OPERATIONS

Our consolidated results for fi scal 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 addi-
tional quarters of operating activity from the acqui-
sition of Immaculate Baking Company in the United 
States. Collectively, these items are referred to as “new 
businesses”  in  comparing  our  fi scal  2014  results  to 
fi scal 2013.

Fiscal 2014 net sales grew 1 percent to $17,910 million 
including 1 percentage point of growth contributed by 
new businesses and 1 percentage point of unfavorable 
foreign currency exchange. In fi scal 2014, net earn-
ings attributable to General Mills were $1,824 million, 
down 2 percent from $1,855 million in fi scal 2013, and 
we reported diluted EPS of $2.83 in fi scal 2014, up 1 
percent from $2.79 in fi scal 2013. Fiscal 2014 results 
include a gain on the divestiture of certain grain ele-
vators, the impact of Venezuela currency devaluation, 
gains from the mark-to-market valuation of certain 
commodity positions and grain inventories, and restruc-
turing charges related to our fi scal 2012 productivity 
and cost savings plan. Fiscal 2013 results include the 
eff ects from various discrete tax items, the impact of 
Venezuela currency devaluation, restructuring charges 
related to our fi scal 2012 productivity and cost savings 
plan, integration 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 aff ecting comparabil-
ity totaled $2.82 in fi scal 2014, up 4 percent from $2.72 
in fi scal 2013 (see the “Non-GAAP Measures” section 
below for a description of our use of this measure not 
defi ned by GAAP).

Net sales grew 1 percent in fi scal 2014 to $17,910 
from  $17,774  in  fi scal  2013. Th  e  components  of  net 
sales growth are shown in the following table:

Contributions from volume growth (a) 

Net price realization and mix 

Foreign currency exchange 

Net sales growth 

Fiscal 2014 
vs. 2013 

1  pt 

 1  pt 

 (1) pt

1  pt 

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

Net  sales  growth  included  1  percentage  point  of 
growth from new businesses. Contributions from vol-
ume growth included 2 percentage points from new 
businesses.

Cost of sales increased $190 million in fi scal 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 fi scal 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 52 
of this report, compared to a net decrease of $4 million 
in fi scal 2013. We also recorded a $23 million foreign 
exchange loss in fi scal 2014 related to the Venezuela 
currency devaluation compared to a $16 million loss in 
fi scal 2013. In fi scal 2013, we also recorded a $17 million 
non-recurring expense related to the assumption of the 
Canadian Yoplait franchise license.

Gross margin declined 1 percent in fi scal 2014 versus 
fi scal 2013. Gross margin as a percent of net sales of 36 
percent was unchanged compared to fi scal 2013.

SG&A expenses decreased $78 million in fi scal 2014 
versus fi scal 2013. Th  e decrease in SG&A expenses was 
primarily driven by a 3 percent decrease in advertis-
ing and media expense, a smaller contribution to the 
General Mills Foundation, a decrease in incentive com-
pensation expense, and lower pension expense com-
pared to fi scal 2013. In fi scal 2014, we recorded a $39 
million charge related to Venezuela currency devalua-
tion compared to a $9 million charge in fi scal 2013. In 
addition, we recorded $12 million of integration costs 

2015 ANNUAL  REPORT

17

  
  
The  components  of  our  joint  ventures’  net  sales 

growth are shown in the following table:

Fiscal 2014 vs. Fiscal 2013 

Contributions from volume growth 

Net price realization and mix 

Foreign currency exchange 

Net sales growth 

CPW 

Flat 

Flat 

 (1) pt  

 (1) pt  

 HDJ 

  11 pts 

  (2) pts

(17) pts

(8) pts

Average diluted shares outstanding decreased by 20 
million in fi scal 2014 from fi scal 2013 due primarily to 
the repurchase of 36 million shares, partially off set by 
the issuance of 7 million shares related to stock com-
pensation plans.

in fi scal 2013 related to our acquisition of Yoki. SG&A 
expenses as a percent of net sales decreased 1 percent 
compared to fi scal 2013.

During fi scal 2014, we recorded a divestiture gain of 
$66 million related to the sale of certain grain elevators 
in our U.S. Retail segment. Th  ere were no divestitures 
in fi scal 2013. 

Interest, net for fi scal 2014 totaled $302 million, $15 
million lower than fi scal 2013. Th  e average interest rate 
decreased 41 basis points, including the eff ect of the mix 
of debt, generating a $31 million decrease in net inter-
est.  Average  interest  bearing  instruments  increased 
$367  million,  generating  a  $16  million  increase  in 
net interest.

Our consolidated eff ective tax rate for fi scal 2014 was 
33.3 percent compared to 29.2 percent in fi scal 2013. 
Th  e 4.1 percentage point increase was primarily related 
to the restructuring of our General Mills Cereals, LLC 
(GMC) subsidiary during the fi rst quarter of fi scal 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 corresponding non-cash reduction to income taxes. 
During fi scal 2013, we also recorded a $34 million dis-
crete decrease in income tax expense and an increase 
in our deferred tax assets related to certain actions 
taken  to  restore  part  of  the  tax  benefi ts  associated 
with Medicare Part D subsidies which had previously 
been reduced in fi scal 2010 with the enactment of the 
Patient Protection and Aff ordable Care Act, as amended 
by the Health Care and Education Reconciliation Act of 
2010. Our fi scal 2013 tax expense also includes a $12 
million charge associated with the liquidation of a cor-
porate investment.

Aft er-tax  earnings  from  joint  ventures  for  fi scal 
2014 decreased to $90 million compared to $99 million 
in fi scal 2013 primarily driven by increased consumer 
spending  at  CPW  and  unfavorable  foreign  currency 
exchange from HDJ. Th  e change in net sales for each 
joint venture is set forth in the following table:

As Reported 
Fiscal 2014 
vs. 2013 

 Constant Currency Basis 
 Fiscal 2014
vs. 2013 

CPW 
HDJ 

Joint Ventures  

(1)% 
(8) 

(2)% 

Flat

9%

2%

1 8

GENERAL  MILLS

  
  
  
  
RESULTS OF SEGMENT OPERATIONS

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

Beginning  in  the  first  quarter  of  fiscal  2015,  we 
changed how we assess segment operating performance 

to exclude the asset and liability remeasurement impact 
from  hyperinflationary  economies.  This  impact  is 
now included in unallocated corporate items. All peri-
ods presented have been changed to conform to this 
presentation.

Th  e following tables provide the dollar amount and percentage of net sales and operating profi t from each 

segment for fi scal years 2015, 2014, and 2013:

In Millions 

Net Sales 
U.S. Retail 

International 

Convenience Stores and Foodservice 

Total 

Segment Operating Profi t 
U.S. Retail 

International 

Convenience Stores and Foodservice 

Total 

2015  

 Fiscal Year

 2014  

2013 

Dollars  

Percent 
of Total  

Dollars  

Percent  
of Total  

Dollars  

Percent
of Total

$10,507.0  

60% 

 $10,604.9  

59% 

$10,614.9  

 5,128.2  

 1,995.1  

29  

11  

 5,385.9  

 1,918.8  

30   

11   

5,200.2  

1,959.0  

60%

29 

11 

$17,630.3  

100% 

 $17,909.6  

100% 

 $17,774.1  

100%

$2,159.3  

71% 

 $2,311.5  

 522.6  

 353.1  

17  

12  

 535.1  

 307.3  

73% 

17   

10  

 $2,392.9  

515.4  

 314.6  

74%

16 

10 

$3,035.0  

100% 

 $3,153.9  

100% 

 $3,222.9  

100%

Segment operating profi t excludes unallocated cor-
porate items, gain on divestitures, and restructuring, 
impairment, and other exit costs because these items 
aff ecting  operating  profi t  are  centrally  managed  at 
the corporate level and are excluded from the mea-
sure of segment profi tability reviewed by our executive 
management.

U.S. Retail Segment Beginning with the second quar-
ter of fi scal 2015, we realigned certain operating units 
within  our  U.S.  Retail  operating  segment.  We  also 
changed  the  name  of  our  Yoplait  operating  unit  to 
Yogurt and our Big G operating unit to Cereal. Frozen 
Foods transitioned into Meals and Baking Products. 
Small Planet Foods transitioned into Snacks, Cereal, 
and Meals. Th  e Yogurt operating unit was unchanged. 
We revised the amounts previously reported in the net 
sales  and  net  sales  percentage  change  by  operating 
unit within our U.S. Retail segment to conform to the 
new operating unit structure. Th  ese realignments had 
no eff ect on previously reported consolidated net sales, 
operating segments’ net sales, operating profi t, segment 

operating profi t, net earnings attributable to General 
Mills, or EPS. In addition, results from the acquired 
Annie’s business are included in the Meals and Snacks 
operating units. 

Our U.S. Retail segment refl ects business with a wide 
variety of grocery stores, mass merchandisers, mem-
bership stores, natural food chains, and drug, dollar 
and discount chains operating throughout the United 
States. Our product categories in this business segment 
are ready-to-eat cereals, refrigerated yogurt, soup, meal 
kits,  shelf  stable  and  frozen  vegetables,  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 includ-
ing meal kits, granola bars, and cereal.

In fi scal 2015, net sales for our U.S. Retail segment 
were $10,507 million, down 1 percent compared to fi scal 
2014. In fi scal 2014, net sales for this segment totaled 
$10,605 million, fl at compared to fi scal 2013. 

2015 ANNUAL REPORT

19

  
  
 
 
  
  
  
  
  
  
  
  
Th  e components of U.S. Retail net sales growth are 

shown in the following table:

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

Net sales growth 

Fiscal 2015  
vs. 2014  

 Fiscal 2014 
 vs. 2013 

 (1) pt 

Flat  

 (1) pt 

 Flat 

 Flat 

 Flat 

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

Th  e acquisition of Annie’s added 1 percentage point 
of net sales growth, refl ecting 1 percentage point of 
growth  from  volume  in  fi scal  2015. Th  e  53rd  week 
in fi scal 2015 contributed approximately 1 percentage 
point of net sales growth, refl ecting 1 percentage point 
of growth from volume.

Net sales for our U.S. retail operating units are shown 

in the following table:

 Fiscal Year

In Millions  

 2015  

 2014  

 2013 

Meals 

Cereal 

Snacks 

$  2,674.3  

 $  2,772.4  

 $  2,836.0 

   2,330.1  

   2,410.2   

   2,407.8 

   2,134.4  

   1,997.8   

   1,867.6 

Baking Products 

   1,969.8   

   2,096.1  

   2,133.9 

Yogurt and other 

   1,398.4  

   1,328.4   

   1,369.6 

Total 

$ 10,507.0  

 $ 10,604.9   $ 10,614.9 

U.S. Retail net sales percentage change by operating 

unit are shown in the following table:

Fiscal 2015  
vs. 2014 

Fiscal 2014
vs. 2013 

International  Segment  Our  International  segment 
consists 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, des-
sert and baking mixes, frozen pizza snacks, refriger-
ated yogurt, grain and fruit snacks, and super-premium 
ice cream and frozen desserts. We also sell super-pre-
mium ice cream and frozen desserts directly to con-
sumers 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 international joint ventures. Revenues 
from export activities and franchise fees are reported 
in the region or country where the end customer is 
located.

Net sales for our International segment were down 
5  percent  in  fi scal  2015  compared  to  fi scal  2014,  to 
$5,128 million. Net sales totaled $5,386 million in fi scal 
2014, up 4 percent from $5,200 million in fi scal 2013. 
Th  e components of International net sales growth are 
shown in the following table:

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

Foreign currency exchange 

Net sales growth 

Fiscal 2015  
vs. 2014 

Fiscal 2014
vs. 2013 

Flat  

6  pts 

(11) pts 

(5) pts 

 5  pts

 3  pts

 (4) pts

 4  pts

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

Meals 

Cereal 

Baking Products 

Snacks 

Yogurt 

Total 

(4)% 

(3) 

(6) 

7  

5   

 (2)%

Flat

(2)

 7 

(3)

Th  e 53rd week in fi scal 2015 contributed approxi-
mately 1 percentage point of net sales growth, refl ect-
ing 1 percentage point of growth from volume.

Net sales for our International segment by geographic 

region are shown in the following table:

(1)% 

 Flat

Segment operating profi t of $2,159 million in fi scal 
2015 declined $152 million, or 7 percent, from fi scal 2014. 
Th  e decrease was primarily driven by lower volume and 
an increase in supply chain costs, partially off set by a 6 
percent reduction in advertising and media expense. 

Segment operating profi t of $2,312 million in fi scal 
2014 declined $81 million, or 3 percent, from fi scal 2013. 
Th  e decrease refl ected higher trade spending, partially 
off set by a 1 percent reduction in advertising and media 
expense.

In Millions  

Europe (a) 
Canada  

Asia/Pacifi c 

Latin America 

Total 

 Fiscal Year

 2015  

2014  

 2013 

$2,126.5  

 $2,188.8  

$2,214.6 

 1,105.1  

  1,195.3   

 1,210.5 

 1,023.5  

  981.8   

  873.1  

  1,020.0   

 899.1 

 876.0 

$5,128.2  

$5,385.9  

$5,200.2 

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

20

GENERAL  MILLS

  
  
  
  
 
 
 
  
International  change  in  net  sales  by  geographic 

region are shown in the following table:  

Percentage Change in 
Net Sales as Reported 

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

Fiscal 2015  Fiscal 2014 
vs. 2013 

vs. 2014 

Fiscal 2015  Fiscal 2014
vs. 2013

vs. 2014 

Europe  

Canada 

Asia/Pacifi c 

Latin America 

Total  

(3)% 

 (1)% 

5% 

 (4)%

(8) 

4  

(14) 

 (1) 

 9 

 16  

(5)% 

 4% 

 Flat 

5  

17   

6% 

 5 

  9 

38 

 8%

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

Segment  operating  profi t  for  fi scal  2015  declined 
2 percent to $523 million from $535 million in fi scal 
2014, primarily driven by unfavorable foreign currency 
exchange and higher input costs, partially off set by 
favorable net price realization and mix. International 
segment operating profi t increased 9 percent on a con-
stant-currency basis in fi scal 2015 compared to fi scal 
2014 (see the “Non-GAAP Measures” section below for 
our use of this measure).

Segment operating profi t for fi scal 2014 grew 4 per-
cent to $535 million from $515 million in fi scal 2013, 
primarily driven by volume growth, favorable net price 
realization and mix, and an additional quarter of results 
from the Yoki acquisition, partially off set by unfavor-
able foreign currency and higher input costs. In addi-
tion, we recorded a $17 million non-recurring expense 
related  to  the  assumption  of  the  Canadian  Yoplait 
franchise license in fi scal 2013. International segment 
operating profi t increased 10 percent on a constant-cur-
rency basis in fi scal 2014 compared to fi scal 2013 (see 
the “Non-GAAP Measures” section below for our use of 
this measure).

Convenience Stores and Foodservice Segment In our 
Convenience Stores and Foodservice segment our major 
product  categories  are  ready-to-eat  cereals,  snacks, 
refrigerated  yogurt,  frozen  breakfasts,  unbaked  and 
fully baked frozen dough products, baking mixes, and 
fl our. Many products we sell are branded to the con-
sumer and nearly all are branded to our customers. We 
sell to distributors and operators 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 fi scal 2015, net sales for our Convenience Stores 
and Foodservice segment increased 4 percent to $1,995 
million. For fi scal 2014, net sales decreased 2 percent to 
$1,919 million compared to $1,959 million in fi scal 2013. 
Th  e components of Convenience Stores and Foodservice 
net sales growth are shown in the following table:

Fiscal 2015  
vs. 2014  

 Fiscal 2014 
 vs. 2013 

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

Foreign currency exchange 

Net sales growth 

1 pt 

3 pts 

NM  

4 pts 

 (1) pt

 (1) pt

NM 

 (2) pts

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

Th  e 53rd week in fi scal 2015 contributed approxi-
mately 2 percentage points of net sales growth, refl ect-
ing 2 percentage points of growth from volume.

In fi scal 2015, segment operating profi t was $353 
million, up 15 percent from $307 million in fi scal 2014. 
Th  e  increase  was  primarily  driven  by  favorable  net 
price realization and mix and higher volume.

In fi scal 2014, segment operating profi t was $307 mil-
lion, down 2 percent from $315 million in fi scal 2013. 
Th  e decrease was primarily driven by volume declines, 
unfavorable net price realization, and investments to 
protect and grow the business.

Unallocated Corporate Items Beginning in the fi rst 
quarter of fi scal 2015, we changed how we assess seg-
ment operating performance to exclude the asset and 
liability  remeasurement  impact  from  hyperinfl ation-
ary economies. Th  is impact is now included in unallo-
cated corporate items. All periods presented have been 
changed to conform to this presentation.

Unallocated corporate items include corporate over-
head expenses, variances to planned domestic employee 
benefi ts and incentives, contributions to the General 
Mills  Foundation,  asset  and  liability  remeasurement 
impact of hyperinfl ationary economies, restructuring 
initiative project-related costs, and other items that 
are not part of our measurement of segment operat-
ing performance. Th  is includes gains and losses from 
mark-to-market valuation of certain commodity posi-
tions until passed back to our operating segments in 
accordance with our policy as discussed in Note 7 to 
the Consolidated Financial Statements on page 52 of 
this report.

2015 ANNUAL  REPORT

21

 
 
 
 
  
 
  
  
For fi scal 2015, unallocated corporate expense totaled 
$414  million  compared  to  $258  million  last  year.  In 
fi scal 2015, we recorded a $90 million net increase in 
expense related to mark-to-market valuation of certain 
commodity positions and grain inventories, compared 
to a $49 million net decrease in expense in fi scal 2014. 
In  addition,  we  recorded  $60  million  of  restructur-
ing charges, and $13 million of restructuring initiative 
project-related costs in cost of sales in fi scal 2015. We 
recorded an $8 million foreign exchange loss related 
to the remeasurement of assets and liabilities of our 
Venezuelan subsidiary compared to $62 million in fi scal 
2014. We also recorded $16 million of integration costs 
resulting from the acquisition of Annie’s in fi scal 2015.

For fi scal 2014, unallocated corporate expense totaled 
$258 million compared to $351 million in fi scal 2013. In 
fi scal 2014, we recorded a $49 million net decrease in 
expense related to mark-to-market valuation of certain 
commodity positions and grain inventories, compared 
to a $4 million net decrease in expense in the prior 
year.  Compensation  and  benefi t  expenses  decreased 
$59 million and the contribution to the General Mills 
Foundation decreased in fi scal 2014 compared to fi scal 
2013. We also recorded a $62 million foreign exchange 
loss related to the remeasurement of assets and liabil-
ities of our Venezuelan subsidiary in fi scal 2014 com-
pared to $25 million in fi scal 2013. In fi scal 2013, we 
also recorded $12 million of integration costs related to 
the acquisition of Yoki.

Venezuela is a highly infl ationary economy, and 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 2014, the Venezuelan government established 
a new foreign exchange market mechanism (SICAD 2) 
and at that time indicated that it would be the mar-
ket through which U.S. dollars would be obtained for 
the remittance of dividends. On February 12, 2015, the 
Venezuelan government replaced SICAD 2 with a new 
foreign  exchange  market  mechanism  (SIMADI).  We 
expect to be able to access U.S. dollars through the 
SIMADI market. SIMADI has signifi cantly higher for-
eign exchange rates than those available through the 
other  foreign  exchange  mechanisms.  In  fi scal  2015, 
we  recorded  an  $8  million  foreign  exchange  loss  in 
unallocated corporate items resulting from the remea-
surement of assets and liabilities of our Venezuelan 
subsidiary at the SIMADI rate of 199 bolivars per U.S. 
dollar. Our Venezuela operations represent less than 

1 percent of our consolidated assets, liabilities, net sales, 
and segment operating profi t. As of May 31, 2015, we 
had $0.3 million of non-U.S. dollar cash balances in 
Venezuela.

IMPACT OF INFLATION

Our gross margin performance in fi scal 2015 refl ects 
the impact of 2 percent input cost infl ation, primarily 
on commodities inputs. We expect input cost infl ation 
of 2 percent in fi scal 2016. We attempt to minimize 
the eff ects of infl ation through HMM, planning, and 
operating practices. Our risk management practices are 
discussed on page 36 of this report.

LIQUIDITY

Th  e primary source of our liquidity is cash fl ow from 
operations. Over the most recent three-year period, our 
operations have generated $8.0 billion in cash. A sub-
stantial portion of this operating cash fl ow has been 
returned to stockholders through share repurchases 
and dividends. We also use cash from operations to 
fund our capital expenditures and acquisitions. We typ-
ically use a combination of cash, notes payable, and 
long-term debt to fi nance signifi cant acquisitions and 
major capital expansions.

As of May 31, 2015, we had $311 million of cash and 
cash equivalents held in foreign jurisdictions which will 
be used to fund foreign operations and acquisitions. 
During the fourth quarter of fi scal 2015, we approved a 
one-time repatriation of $606 million of foreign earn-
ings. Th  is action reduced the economic cost of funding 
current restructuring initiatives and the acquisition of 
Annie’s completed in fi scal 2015. We recorded a discrete 
income tax charge of $79 million in fi scal 2015 related 
to this action, and we expect to make approximately 
$24  million  in  related  cash  income  tax  payments 
related to this action. We have previously asserted that 
our foreign earnings are permanently reinvested and 
will only be repatriated in a tax-neutral manner, and 
this one-time repatriation does not change this ongo-
ing assertion.

22

GENERAL  MILLS

Cash Flows from Operations

In Millions 

 2015  

 2014  

2013 

Fiscal Year

Net earnings, including 

  earnings attributable to 

  redeemable and 

  noncontrolling interests 

$1,259.4    $1,861.3   $1,892.5 

Depreciation and amortization 

 588.3  

 585.4  

 588.0 

Aft er-tax earnings 

  from joint ventures 

 (84.3) 

 (89.6) 

(98.8)

Distributions of earnings 

  from joint ventures 

  72.6  

 90.5  

 115.7 

Stock-based compensation 

 106.4  

 108.5  

 100.4 

Deferred income taxes 

 25.3  

 172.5  

 81.8 

Tax benefi t on exercised options 

  (74.6) 

 (69.3) 

(103.0)

Pension and other postretirement 

  benefi t plan contributions 

 (49.5) 

 (49.7) 

(223.2)

Pension and other postretirement 

  benefi t plan costs 

Divestiture (gain) 

Restructuring, impairment, 

 91.3  

 124.1  

 131.2 

  — 

(65.5)  

 —

  and other exit costs 

 531.1  

 (18.8) 

(60.2)

Changes in current assets 

  and liabilities, excluding the 

  eff ects of acquisitions 

 214.7  

 (32.2) 

 471.1 

Other, net 

Net cash provided by 

  operating activities 

 (137.9) 

 (76.2) 

 30.5 

$2,542.8    $2,541.0   $2,926.0 

In fi scal 2015, our operations generated $2.5 billion 
of cash, fl at compared to fi scal 2014. Th  e $247 million 
change in current assets and liabilities was primarily 
driven by the timing of trade and promotion accruals, 
changes in tax accruals, and changes in derivative posi-
tions.  Th  is was largely off set by lower net earnings, 
which included a $260 million non-cash impairment 
charge  and  $271  million  of  non-cash  restructuring 
charges,  and  a  $147  million  change  in  net  deferred 
income taxes. 

We strive to grow core working capital at or below 
the rate of growth in our net sales. For fi scal 2015, core 
working capital decreased 13 percent, primarily due to 
a decrease in accounts receivable and an increase in 
accounts payable, compared to a net sales decline of 2 
percent. In fi scal 2014, core working capital decreased 9 
percent, compared to net sales growth of 1 percent, and 
in fi scal 2013, core working capital decreased 5 percent, 
compared to net sales growth of 7 percent. 

In fi scal 2014, our operations generated $2.5 billion of 
cash compared to $2.9 billion in fi scal 2013. Th  e $385 
million decrease was primarily due to a $503 million 
change  in  current  assets  and  liabilities. Th  e  change 
in current assets and liabilities was 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  fi scal  2013  we  made  a  $200  million 
voluntary contribution to our principal domestic pen-
sion plans.

Cash Flows from Investing Activities

In Millions 

 2015  

 2014  

2013 

Fiscal Year

Purchases of land, buildings, 

  and equipment 

Acquisitions, 

  net of cash acquired 

Investments in affi  liates, net 

Proceeds from disposal of land, 

$  (712.4) 

 $ (663.5) $  (613.9)

  (822.3) 

  (102.4) 

— 

(898.0)

(54.9) 

 (40.4)

  buildings, and equipment 

   11.0  

6.6 

Proceeds from divestiture 

 — 

121.6  

24.2

 —

Exchangeable note 

Other, net 

Net cash used by 

 27.9  

(4.0) 

 29.3 

  16.2 

 (0.9) 

 (3.5)

investing activities 

$(1,602.2) 

 $(561.8) $(1,515.4)

In  fiscal  2015,  cash  used  by  investing  activities 
increased by $1.0 billion from fi scal 2014. We invested 
$712 million in land, buildings, and equipment in fi s-
cal 2015, $49 million more than the same period last 
year. In the second quarter of fi scal 2015, we acquired 
Annie’s, a publicly traded food company headquartered 
in Berkeley, California, for an aggregate purchase price 
of $809 million, net of $12 million of cash acquired. We 
made $102 million of investments in affi  liates, primarily 
CPW, in fi scal 2015. In addition, we received $28 million 
in payments from Sodiaal International (Sodiaal) in fi s-
cal 2015 against the $132 million exchangeable note we 
purchased in fi scal 2012.

In  fiscal  2014,  cash  used  by  investing  activities 
decreased by $954 million from fi scal 2013. We invested 
$664 million in land, buildings, and equipment in fi scal 
2014, $50 million more than in fi scal 2013. We made 
$55 million of investments in affi  liates, primarily CPW, 
in fi scal 2014. In the fourth quarter of fi scal 2014, we 
sold certain grain elevators for $124 million in cash, 

2015 ANNUAL REPORT

23

 
 
 
 
  
 
accelerated  repurchase  programs. Th  e  authorization 
has no specifi ed termination date.

During fi scal 2015, we repurchased 22 million shares 
of our common stock for $1,162 million. During fi scal 
2014, we repurchased 36 million shares of our com-
mon stock for $1,745 million. During fi scal 2013, we 
repurchased 24 million shares of our common stock for 
$1,015 million.  

Dividends paid in fi scal 2015 totaled $1,018 million, 
or  $1.67  per  share,  an  8  percent  per  share  increase 
from fi scal 2014. Dividends paid in fi scal 2014 totaled 
$983 million, or $1.55 per share, a 17 percent per share 
increase from fi scal 2013 dividends of $1.32 per share. 
On March 10, 2015, our Board of Directors approved a 
5 percent dividend increase, eff ective with the May 1, 
2015 payment, to an annualized rate of $1.76 per share.

Selected Cash Flows from Joint Ventures

Selected cash fl ows from our joint ventures are set 

forth in the following table:

Infl ow (Outfl ow), in Millions 

 2015  

 2014  

 2013 

Advances to joint ventures, net 

$(102.4) 

$(54.9) 

$(36.7)

Dividends received 

 72.6  

 90.5  

 115.7 

Fiscal Year

CAPITAL RESOURCES

Total capital consisted of the following:

In Millions  

Notes payable 

May 31, 2015  

 May 25, 2014

$ 

 615.8  

$  1,111.7 

Current portion of long-term debt 
Long-term debt 

    1,000.4  
    7,607.7  

    1,250.6 
    6,423.5 

Total debt 

Redeemable interest 

Noncontrolling interests 

Stockholders’ equity 

Total capital 

    9,223.9  

    8,785.8 

 778.9  

 396.0  

 984.1 

 470.6 

    4,996.7  

    6,534.8 

$15,395.5  

$16,775.3 

including a working capital adjustment fi nalized in the 
fi rst quarter of fi scal 2015. In addition we received $29 
million in payments from Sodiaal in fi scal 2014 against 
the exchangeable note.

We expect capital expenditures to be approximately 
$840  million  in  fi scal  2016. Th  ese  expenditures  will 
fund initiatives that are expected to fuel International 
growth,  support  innovative  products,  and  continue 
HMM initiatives throughout the supply chain.

Cash Flows from Financing Activities

Fiscal Year

In Millions 

 2015  

 2014 

2013

Change in notes payable 

$  (509.8)  $   572.9   $   (44.5)

Issuance of long-term debt 

  2,253.2 

  1,673.0     1,001.1 

Payment of long-term debt 

  (1,145.8)   (1,444.8)   

(542.3)

Proceeds from common stock 

issued on exercised options 

    163.7       108.1      300.8 

Tax benefi t on exercised options    

 74.6     

 69.3       103.0 

Purchases of common 

  stock for treasury 

Dividends paid 

Addition of 

  (1,161.9)    (1,745.3)    (1,044.9)

  (1,017.7)     (983.3)     (867.6)

  noncontrolling interest 

— 

 17.6     

—

Distributions to noncontrolling 

  and redeemable interest holders 

 (25.0)    

 (77.4)   

(39.2)

Other, net 

Net cash used by 

 (16.1)    

 (14.2)    

 (6.6)

  fi nancing activities 

$ (1,384.8)  $ (1,824.1)  $ (1,140.2)

Net cash used by fi nancing activities decreased by 
$439 million in fi scal 2015. We had $204 million less 
net debt issuances in fi scal 2015 than the same period a 
year ago.  For more information on our debt issuances 
and payments, please refer to Note 8 to the Consolidated 
Financial Statements on page 61 of this report.

During fi scal 2015, we received $164 million in pro-
ceeds from common stock issued on exercised options 
compared to $108 million in fi scal 2014, an increase of 
$56 million. During fi scal 2013, we received $301 million 
in proceeds from common stock issued on exercised 
options.

In May 2014, our Board of Directors 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 trans-
actions,  including  the  use  of  call  options  and  other 
derivative instruments, Rule 10b5-1 trading plans, and 

24

GENERAL  MILLS

 
 
  
  
  
 
  
  
  
  
Th  e following table details the fee-paid committed 
and uncommitted credit lines we had available as of 
May 31, 2015:

In Billions 

Credit facility expiring:

 April 2017 

 May 2019 

 June 2019 

Total committed credit facilities 

Uncommitted credit facilities 

Total committed and 

 Facility  
Amount 

Borrowed
 Amount

$ 1.7 

 1.0   

  0.2  

  2.9  

  0.5  

$  —

—

 0.1 

  0.1 

 0.1 

  uncommitted credit facilities 

$3.4  

$0.2 

To ensure availability of funds, we maintain bank 
credit lines suffi  cient to cover our outstanding notes 
payable. Commercial paper is a continuing source of 
short-term fi nancing. We have commercial paper pro-
grams available to us in the United States and Europe. 
We  also  have  uncommitted  and  asset-backed  credit 
lines that support our foreign operations. Th  e credit 
facilities contain several covenants, including a require-
ment to maintain a fi xed 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 31, 2015, we were in 
compliance with all of these covenants.

We have $1,000 million of long-term debt maturing 
in the next 12 months that is classifi ed as current. We 
believe that cash fl ows from operations, together with 
available short- and long-term debt fi nancing, will be 
adequate to meet our liquidity and capital needs for at 
least the next 12 months.

As  of  May  31,  2015,  our  total  debt,  including  the 
impact of derivative instruments designated as hedges, 
was 72 percent in fi xed-rate and 28 percent in fl oat-
ing-rate instruments, compared to 71 percent in fi xed-
rate and 29 percent in fl oating-rate instruments on 
May 25, 2014. 

Improvement in return on average total capital is one 
of our key performance measures (see the “Non-GAAP 
Measures” section below for our discussion of this mea-
sure, which is not defi ned by GAAP). Return on average 
total capital decreased 40 basis points from 11.6 percent 
in fi scal 2014 to 11.2 percent in fi scal 2015 as fi scal 2015 
earnings declined. On a constant-currency basis, return 
on average total capital decreased 20 basis points. We 

also believe that our fi xed charge coverage ratio and 
the ratio of operating cash fl ow to debt are important 
measures of our fi nancial strength. Our fi xed charge 
coverage ratio in fi scal 2015 was 5.54 compared to 8.04 
in fi scal 2014. Th  e measure decreased from fi scal 2014 
as earnings before income taxes and aft er-tax earnings 
from joint ventures decreased by $893 million includ-
ing a $260 million non-cash pretax charge related to 
an indefi nite-lived intangible asset impairment and a 
$344 million pretax increase in restructuring charges 
in fi scal 2015. Our operating cash fl ow to debt ratio 
decreased 1.3 percentage points to 27.6 percent in fi scal 
2015, driven by an increase in total debt.

We have a 51 percent controlling interest in Yoplait 
SAS and a 50 percent interest in Yoplait Marques SNC 
and Liberté Marques Sàrl. Sodiaal holds the remaining 
interests in each of these entities. We consolidate these 
entities into our consolidated fi nancial statements. We 
record Sodiaal’s 50 percent interest in Yoplait Marques 
SNC and Liberté Marques Sàrl as noncontrolling inter-
ests, and their 49 percent interest in Yoplait SAS as a 
redeemable interest on our Consolidated Balance Sheets. 
Th  ese 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 interest to us at fair value once per 
year  through  a  maximum  term  expiring  December 
2020. As of May 31, 2015, the redemption value of the 
redeemable interest was $779 million which approxi-
mates its fair value.

Th  e third-party holder of the General Mills Cereals, 
LLC (GMC) Class A Interests receives quarterly pre-
ferred distributions from available net income based on 
the application of a fl oating preferred return rate, to 
the holder’s capital account balance established in the 
most recent mark-to-market valuation (currently $252 
million). For fi scal 2015, the fl oating preferred rate was 
equal to the sum of three-month LIBOR plus 110 basis 
points. Th  e preferred return rate is adjusted every three 
years through a negotiated agreement with the Class 
A Interest holder or through a remarketing auction. 
On June 1, 2015, subsequent to our year-end, the fl oat-
ing preferred return rate on GMC’s Class A Interests 
was reset to the sum of three-month LIBOR plus 125 
basis points. 

We have an 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 

2015 ANNUAL REPORT

25

 
interests, any change in the third-party holder’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 31, 2015, we have issued guarantees and 
comfort letters of $434 million for the debt and other 
obligations of consolidated subsidiaries, and guarantees 
and comfort letters of $258 million for the debt and 
other obligations of non-consolidated affi  liates, mainly 
CPW.  In  addition,  off-balance  sheet  arrangements 
are  generally  limited  to  the  future  payments  under 
non-cancelable operating leases, which totaled $400 
million as of May 31, 2015.

As of May 31, 2015, we had invested in fi ve variable 
interest entities (VIEs). None of our VIEs are material to 
our results of operations, fi nancial condition, or liquid-
ity as of and for the year ended May 31, 2015.

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

 Payments Due by Fiscal Year

In Millions 

 Total 

  2021 and
 2016    2017 - 18   2019 - 20   Th  ereaft er

Long-term debt (a) 

$  8,615.4   $1,000.0   $1,707.5  $1,650.0  $4,257.9 

Accrued interest 

 91.8  

 91.8  

— 

—  

—

Operating leases (b) 

 400.5  

 108.4  

133.1  

77.4  

 81.6 

Capital leases 

 1.5  

 0.6  

 0.6  

 0.3  

—

Purchase obligations (c)     2,363.8    2,124.2  

 141.8  

 65.5  

 32.3 

Total contractual 

  obligations 

  11,473.0    3,325.0    1,983.0   1,793.2    4,371.8 

Other long-term 

  obligations (d) 

  1,738.2  

— 

— 

— 

—

Total long-term 

  obligations 

$13,211.2  $3,325.0  $1,983.0  $1,793.2  $4,371.8 

(a)  Amounts  represent  the  expected  cash  payments  of  our  long-term 
debt and do not include $1 million for capital leases or $8 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) Th  e majority of the purchase obligations represent commitments for 
raw material and packaging to be utilized in the normal course of busi-
ness and for consumer marketing spending commitments that support our 
brands. For purposes of this table, arrangements are considered purchase 
obligations if a contract specifi es all signifi cant terms, including fi xed or 
minimum quantities to be purchased, a pricing structure, and approximate 
timing of the transaction. Most arrangements are cancelable without a 
signifi cant penalty and with short notice (usually 30 days). Any amounts 

refl ected  on  the  Consolidated  Balance  Sheets  as  accounts  payable  and 
accrued liabilities are excluded from the table above.

(d) Th  e fair value of our foreign exchange, equity, commodity, and grain 
derivative contracts with a payable position to the counterparty was $133 
million as of May 31, 2015, based on fair market values as of that date. 
Future changes in market values will impact the amount of cash ultimately 
paid or received to settle those instruments in the future. Other long-term 
obligations mainly consist of liabilities for accrued compensation and ben-
efi ts, including the underfunded status of certain of our defi ned benefi t 
pension, other postretirement benefi t, and postemployment benefi t plans, 
and miscellaneous liabilities. We expect to pay $22 million of benefi ts from 
our unfunded postemployment benefi t plans and $14 million of deferred 
compensation in fi scal 2016. We are unable to reliably estimate the amount 
of these payments beyond fi scal 2016. As of May 31, 2015, our total lia-
bility for uncertain tax positions and accrued interest and penalties was 
$196 million. 

SIGNIFICANT ACCOUNTING ESTIMATES

For a complete description of our signifi cant account-
ing policies, see Note 2 to the Consolidated Financial 
Statements on page 44 of this report. Our signifi cant 
accounting estimates are those that have a meaning-
ful impact on the reporting of our fi nancial condition 
and results of operations. Th  ese estimates include our 
accounting for promotional expenditures, valuation of 
long-lived assets, intangible assets, redeemable interest, 
stock-based compensation, income taxes, and defi ned 
benefit  pension,  other  postretirement  benefit,  and 
post-employment benefi t plans.

Promotional Expenditures Our promotional activities 
are conducted through our customers and directly or 
indirectly with end consumers. Th  ese activities include: 
payments  to  customers  to  perform  merchandising 
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. Th  e recognition of these costs 
requires estimation of customer participation and per-
formance levels. Th  ese estimates are based on the fore-
casted customer sales, the timing and forecasted costs 
of promotional activities, and other factors. Diff erences 
between estimated expenses and actual costs are recog-
nized as a change in management estimate in a subse-
quent period. Our accrued trade, coupon, and consumer 
marketing liabilities were $565 million as of May 31, 
2015, and $578 million as of May 25, 2014. Because 
our total promotional expenditures (including amounts 
classifi ed as a reduction of revenues) are signifi cant, if 
our estimates are inaccurate we would have to make 

26

GENERAL  MILLS

  
 
 
 
 
 
 
 
  
  
  
adjustments in subsequent periods that could have a 
material eff ect 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 fl ows 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 fl ows or independent appraisals, as 
appropriate.

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

We evaluate the useful lives of our other intangible 
assets, mainly brands, to determine if they are fi nite or 
indefi nite-lived. Reaching a determination on useful life 
requires signifi cant judgments and assumptions regard-
ing the future eff ects 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 defi -
nite 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 fl ow 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 31, 2015, we had $13.1 billion of good-
will  and  indefi nite-lived  intangible  assets. While  we 
currently believe that the fair value of each intangi-
ble exceeds its carrying value and that those intan-
gibles so classifi ed will contribute indefi nitely to our 
cash fl ows, materially diff erent assumptions regarding 
future performance of our businesses or a diff erent 

weighted-average cost of capital (WACC) could result in 
signifi cant impairment losses and amortization expense.  
We performed our fi scal 2015 assessment of our intan-
gible assets as of November 24, 2014.  As of our annual 
assessment date, there was no impairment of any of 
our intangible assets as their related fair values were 
substantially in excess of the carrying values, except 
for the Mountain High, Uncle Toby’s, and Green Giant 
brands. Th  e excess fair value above the carrying value 
of these brand assets were as follows:

In Millions 

Mountain High 
Uncle Toby’s  

Green Giant 

Excess Fair 
Value Above 
 Carrying 
 Value 

3% 

7% 

13% 

Carrying  
Value  

$  35.4   

$  57.7   

$ 425.9   

At the end of the fourth quarter of fi scal 2015, we 
made a strategic decision to redirect certain resources 
supporting our Green Giant business in our U.S. Retail 
segment  to  other  businesses  within  the  segment.   
Th  erefore, future sales and profi tability projections in 
our long-range plan for this business declined. As a 
result of this triggering event, we performed an interim 
impairment  assessment  of  the  Green  Giant  brand 
intangible asset as of May 31, 2015, and determined that 
the fair value of the brand asset no longer exceeded the 
carrying value of the asset.  Signifi cant assumptions 
used in that assessment included our updated long-
range cash fl ow projections for the Green Giant busi-
ness, an updated royalty rate, a WACC, and a tax rate.  
We recorded a $260 million impairment charge in the 
fourth quarter of fi scal 2015 related to this asset.

Our  Green  Giant,  Uncle  Toby’s  and  Mountain 
High  brands  have  experienced  declining  business 
performance, and we will continue to monitor these 
businesses.

Redeemable Interest During the third quarter of fi s-
cal 2015, we adjusted the redemption value of Sodiaal’s 
redeemable  interest  in  Yoplait  SAS  based  on  a  dis-
counted cash fl ow model. Th  e signifi cant assumptions 
used to estimate the redemption value include projected 
revenue growth and profi tability from our long-range 
plan, capital spending, depreciation and taxes, foreign 
currency exchange rates, and a discount rate. As of 
May 31, 2015, the redemption value of the redeemable 
interest was $779 million.

2015 ANNUAL REPORT

27

 
 
 
 
  
  
  
  
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 fi nancial 
statements. Annually, we make predictive assumptions 
regarding future stock price volatility, employee exer-
cise behavior, dividend yield, and the forfeiture rate. For 
more information on these assumptions, please refer 
to Note 11 to the Consolidated Financial Statements on 
page 66 of this report.

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

 Fiscal Year 

 2015 

 2014 

 2013

Estimated fair values of 

  stock options granted  

 $ 7.22 

 $ 6.03 

 $ 3.65

Assumptions:

  Risk-free interest rate 

  2.6%  

 2.6%  

 1.6% 

  Expected term 

  Expected volatility 

  Dividend yield 

 8.5 years  9.0 years   9.0 years 

  17.5%  

 17.4%  

 17.3% 

  3.1%  

 3.1%  

 3.5% 

Th  e  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 eff ect at the time 
of grant. An increase in the expected term by 1 year, 
leaving all other assumptions constant, would increase 
the  grant  date  fair  value  by  2  percent.    If  all  other 
assumptions are held constant, a one percentage point 
increase in our fi scal 2015 volatility assumption would 
increase the grant date fair value of our fi scal 2015 
option awards by 7 percent.

To the extent that actual outcomes diff er from our 
assumptions,  we  are  not  required  to  true  up  grant-
date fair value-based expense to fi nal intrinsic values. 
However, these diff erences can impact the classifi ca-
tion of cash tax benefi ts realized upon exercise of stock 
options, as explained in the following two paragraphs. 
Furthermore, historical data has a signifi cant bearing 
on our forward-looking assumptions. Signifi cant vari-
ances between actual and predicted experience could 
lead to prospective revisions in our assumptions, which 
could then signifi cantly impact the year-over-year com-
parability of stock-based compensation expense.

Any corporate income tax benefi t realized upon exer-
cise or vesting of an award in excess of that previously 
recognized in earnings (referred to as a windfall tax 

benefi t) is presented in the Consolidated Statements of 
Cash Flows as a fi nancing cash fl ow. Th  e actual impact 
on future years’ fi nancing cash fl ows will depend, in 
part, on the volume of employee stock option exercises 
during a particular year and the relationship between 
the exercise-date market value of the underlying stock 
and the original grant-date fair value previously deter-
mined for fi nancial reporting purposes.

Realized windfall tax benefi ts are credited to addi-
tional paid-in capital within the Consolidated Balance 
Sheets. Realized shortfall tax benefi ts (amounts which 
are less than that previously recognized in earnings) are 
fi rst off set against the cumulative balance of windfall 
tax benefi ts, if any, and then charged directly to income 
tax expense, potentially resulting in volatility in our 
consolidated eff ective income tax rate. We calculated a 
cumulative amount of windfall tax benefi ts for the pur-
pose of accounting for future shortfall tax benefi ts and 
currently have suffi  cient cumulative windfall tax bene-
fi ts to absorb projected arising shortfalls, such that we 
do not currently expect future earnings to be aff ected 
by this provision. However, as employee stock option 
exercise behavior is not within our control, it is possible 
that materially diff erent reported results could occur if 
diff erent assumptions or conditions were to prevail.

Income Taxes We apply a more-likely-than-not thresh-
old to the recognition and derecognition of uncertain 
tax positions. Accordingly, we recognize the amount of 
tax benefi t 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 aff ect 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 76 of this report.

Defined  Benefit  Pension,  Other  Postretirement 
Benefi t, and Postemployment Benefi t Plans We have 
defi ned benefi t pension plans covering many employees 
in the United States, Canada, France, and the United 
Kingdom. We also sponsor plans that provide health 
care  benefi ts  to  many  of  our  retirees  in  the  United 
States, Canada, and Brazil. Under certain circumstances, 
we also provide accruable benefi ts to former or inactive 
employees in the United States, Canada, and Mexico, 
and members of our Board of Directors, including sev-
erance and certain other benefi ts payable upon death. 
Please refer to Note 13 to the Consolidated Financial 

28

GENERAL  MILLS

  
  
Statements on page 69 of this report for a description 
of our defi ned benefi t pension, other postretirement 
benefi t, and postemployment benefi t plans.

We recognize benefi ts 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 
judgment and have a material impact on the measure-
ment of our net periodic benefi t expense or income and 
accumulated benefi t obligations include the long-term 
rates of return on plan assets, the interest rates used 
to discount the obligations for our benefi t plans, and 
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 
performance, our estimate of future long-term returns 
by asset class (using input from our actuaries, invest-
ment services, and investment managers), and long-
term infl ation assumptions. We review this assumption 
annually for each plan, however, our annual investment 
performance for one particular year does not, by itself, 
signifi cantly infl uence our evaluation.

Our historical investment returns (compound annual 
growth  rates)  for  our  United  States  defi ned  benefi t 
pension and other postretirement benefi t plan assets 
were 6.5 percent, 11.7 percent, 8.1 percent, 7.8 percent, 
and 9.6 percent for the 1, 5, 10, 15, and 20 year periods 
ended May 31, 2015.

On a weighted-average basis, the expected rate of 
return for all defi ned benefi t plans was 8.53 percent for 
fi scal 2015, 8.53 percent for fi scal 2014, and 8.53 per-
cent for fi scal 2013. 

Lowering the expected long-term rate of return on 
assets by 100 basis points would increase our net pen-
sion and postretirement expense by $62 million for fi scal 
2016. A market-related valuation basis is used to reduce 
year-to-year expense volatility. Th  e market-related valu-
ation recognizes certain investment gains or losses over 
a fi ve-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 out-
side actuaries perform these calculations as part of our 
determination of annual expense or income.

Discount  Rates Our  discount  rate  assumptions  are 
determined annually as of the last day of our fi scal year 
for our defi ned benefi t pension, other postretirement 
benefi t, and postemployment benefi t plan obligations. 
We work with our outside actuaries to determine the 
timing and amount of expected future cash outfl ows 
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. Th  is forward interest rate curve is applied 
to our expected future cash outfl ows to determine our 
discount rate assumptions.

Our weighted-average discount rates were as follows:

Defi ned  
Other
Benefi t   Postretirement   Postemployment 
Benefi t 
 Benefi t 
Pension 
Plans
Plans 
Plans 

Obligations as of 

  May 31, 2015, and 

  fi scal 2016 expense 

 4.38% 

  4.20% 

3.55%

Obligations as of 

  May 25, 2014, and  

  fi scal 2015 expense 

 4.54% 

Fiscal 2014 expense 

 4.54% 

 4.51% 

  4.52% 

 3.82%

 3.70%

Lowering the discount rates by 100 basis points would 
increase our net defi ned benefi t pension, other post-
retirement benefi t, and postemployment benefi t plan 
expense for fi scal 2016 by approximately $167 million. 
All obligation-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 experi-
ence and information provided by our actuaries. Th  is 
information  includes  recent  plan  experience,  plan 
design, overall industry experience and projections, and 
assumptions used by other similar organizations. Our 
initial health care cost trend rate is adjusted as neces-
sary to remain consistent with this review, recent expe-
riences, and short-term expectations. Our initial health 
care cost trend rate assumption is 7.3 percent for retir-
ees age 65 and over and 6.5 percent for retirees under 
age 65 at the end of fi scal 2015. Rates are graded down 
annually until the ultimate trend rate of 5.0 percent 
is reached in 2025 for all retirees. Th  e trend rates are 
applicable for calculations only if the retirees’ benefi ts 

2015 ANNUAL REPORT

29

 
 
 
 
increase as a result of health care infl ation. Th  e ulti-
mate trend rate is adjusted annually, as necessary, to 
approximate the current economic view on the rate of 
long-term infl ation plus an appropriate health care cost 
premium. Assumed trend rates for health care costs 
have an important eff ect on the amounts reported for 
the other postretirement benefi t plans.

A one percentage point change in the health care 

cost trend rate would have the following eff ects:

In Millions 

Eff ect on the aggregate of the 

  service and interest cost 

One 

 One
Percentage   Percentage
Point
 Decrease

Point  
Increase 

  components in fi scal 2016 

$  3.7 

$  (3.2)

Eff ect on the other postretirement 

  accumulated benefi t obligation 

  as of May 31, 2015 

77.1 

(68.9)

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 amortiza-
tion required being recorded.

Financial Statement Impact In fi scal 2015, we recorded 
net defi ned benefi t pension, other postretirement ben-
efi t, and postemployment benefi t plan expense of $153 
million compared to $140 million of expense in fi scal 
2014 and $159 million of expense in fi scal 2013. As of 
May 31, 2015, we had cumulative unrecognized actu-
arial net losses of $1.7 billion on our defi ned benefi t 
pension plans and $81 million on our postretirement 
and postemployment benefi t plans, mainly as the result 
of liability increases from lower interest rates, partially 
off set by recent increases in the values of plan assets. 
Th  ese unrecognized actuarial net losses will result in 
increases  in  our  future  pension  and  postretirement 
benefi t expenses because they currently exceed the cor-
ridors defi ned by GAAP.

Assumed mortality rates of plan participants are a 
critical estimate in measuring the expected payments 
a participant will receive over their lifetime and the 
amount of expense we recognize. On October 27, 2014, 
the Society of Actuaries published RP-2014 Mortality 
Tables  and  Mortality  Improvement  Scale  MP-2014, 
which both refl ect improved longevity. We adopted the 

change to the mortality assumptions to remeasure our 
defi ned benefi t pension plans and other postretirement 
benefi t plans obligations, which increased the total of 
these obligations by $437 million. In addition, these 
assumptions increased the fi scal 2016 expense associ-
ated with these plans by $72 million.  

Actual future net defi ned benefi t pension, other post-
retirement benefi t, and postemployment benefi t 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  2015,  the  Financial  Accounting  Standards 
Board (FASB) issued new accounting requirements for 
the presentation of certain investments using the net 
asset value, providing a practical expedient to exclude 
such investments from categorization within the fair 
value hierarchy and make a separate disclosure.  Th  e 
requirements  of  the  new  standard  are  eff ective  for 
annual reporting periods beginning aft er December 15, 
2015, and interim periods within those annual periods, 
which for us is the fi rst quarter of fi scal 2017.  We do 
not expect this guidance to have a material impact on 
our results of operations or fi nancial position.

In  April  2015,  the  FASB  issued  new  accounting 
requirements that permit reporting entities with a fi s-
cal year-end that does not coincide with a month-end 
to apply a practical expedient to measure defi ned ben-
efi t plan assets and obligations using the month-end 
that is closest to the entity’s fi scal year-end and apply 
the practice consistently to all plans.  Th  e requirements 
of the new standard are eff ective for annual reporting 
periods beginning aft er December 15, 2015, and interim 
periods within those annual periods, which for us is 
the fi rst quarter of fi scal 2017.  We do not expect this 
guidance to have a material impact on our results of 
operations or fi nancial position.

In  May  2014,  the  FASB  issued  new  accounting 
requirements for the recognition of revenue from con-
tracts with customers.  Th  e requirements of the new 
standard  are  eff ective  for  annual  reporting  periods 
beginning aft er December 15, 2016, and interim periods 
within those annual periods, which for us is the fi rst 
quarter of fi scal 2018.  We do not expect this guidance 

30

GENERAL  MILLS

 
 
 
Net sales growth rates on a constant-currency basis 

is calculated as follows:

Percentage change in total net sales 

Impact of foreign currency exchange 

Percentage change in total net sales 

Fiscal

2015  

2014 

 (2) % 

 (3) pts 

 1 %

 (1) pts

  on a constant-currency basis 

 1 % 

 2 %

Diluted  EPS  Excluding  Certain  Items  Affecting 
Comparability  and  Related  Constant  Currency 
Growth Rate Th  is measure is used in reporting to our 
executive  management  and  as  a  component  of  the 
Board of Directors’ measurement of our performance 
for incentive compensation purposes. We believe that 
this measure provides useful information to investors 
because it is the profi tability measure we use to eval-
uate earnings performance on a comparable year-over-
year basis. Th  e adjustments are either items resulting 
from infrequently occurring events or items that, in 
management’s judgment, signifi cantly aff ect the year-
over-year assessment of operating results.

to have a material impact on our results of operations 
or fi nancial position.

In  June  2014,  the  FASB  issued  new  accounting 
requirements for share-based payment awards issued 
based upon specifi c performance targets.  Th  e require-
ments of the new standard are eff ective for annual 
reporting periods beginning aft er December 15, 2015, 
and interim periods within those annual periods, which 
for us is the fi rst quarter of fi scal 2017.  We do not 
expect this guidance to have a material impact on our 
results of operations or fi nancial position.

NON-GAAP MEASURES

We have included in this report measures of fi nancial 
performance that are not defi ned by GAAP. We believe 
that  these  measures  provide  useful  information  to 
investors, and include these measures in other commu-
nications to investors.  

For each of these non-GAAP fi nancial measures, we 
are providing below a reconciliation of the diff erences 
between the non-GAAP measure and the most directly 
comparable  GAAP  measure,  an  explanation  of  why 
our  management  or  the  Board  of  Directors  believes 
the  non-GAAP  measure  provides  useful  information 
to  investors  and  any  additional  purposes  for  which 
our management or Board of Directors uses the non-
GAAP measure. Th  ese non-GAAP measures should be 
viewed in addition to, and not in lieu of, the comparable 
GAAP measure.

Constant  Currency  Net  Sales  Growth  Rates  This 
measure is used in reporting to our executive manage-
ment and as a component of the Board of Directors’ 
measurement of our performance for incentive com-
pensation  purposes.  We  believe  that  this  measure 
provides useful information to investors because it pro-
vides transparency to underlying performance in our 
consolidated net sales by excluding the eff ect that for-
eign currency exchange rate fl uctuations have on the 
year-to-year comparability given volatility in foreign 
currency exchange markets.

2015 ANNUAL REPORT

31

  
  
Th  e reconciliation of our GAAP measure, diluted EPS, to diluted EPS excluding certain items aff ecting comparabil-

ity and the related constant-currency growth rate follows:

Per Share Data 

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

Indefi nite-lived intangible asset impairment (g)  

Diluted earnings per share, excluding 

 2015  

 2014  

Fiscal Year
 Change 

 2013  

 2012  

 2011

$1.97  

  0.09  

— 

 0.13  

 0.02  

 0.01  

 0.35  

 0.01  

 0.28  

$ 2.83  

(0.05) 

  (0.06) 

  — 

  — 

  0.09  

   0.01  

  — 

  —  

(30)% 

$ 2.79  

— 

— 

(0.13) 

0.01 

 0.03 

 0.02 

— 

— 

 $2.35  

0.10  

  — 

  — 

   0.01  

  —  

   0.10  

  — 

 —  

$ 2.70 

(0.09)

  —

(0.13)

  —

 —

 —

  —

—

  certain items aff ecting comparability 

$2.86  

$ 2.82  

Foreign currency exchange impact 

Diluted earnings per share growth, excluding 

  certain items aff ecting comparability, on a

  constant-currency basis 

(a) See Note 7 to the Consolidated Financial Statements on page 52 of this report.

(b) See Note 3 to the Consolidated Financial Statements on page 47 of this report.

 1% 

  (3)pts

 4%

$ 2.72  

 $2.56  

$ 2.48 

(c)  Th  e fi scal 2015 tax item is related to the one-time repatriation of foreign earnings in fi scal 2015. Th  e fi scal 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, 
fi scal 2013 includes changes in deferred taxes associated with the Medicare Part D subsidies related to the Patient Protection and Aff ordable Care Act, as 
amended by the Health Care and Education Reconciliation Act of 2010. Th  e fi scal 2011 tax item represents the eff ects of court decisions and audit settle-
ments on uncertain tax matters.  

(d) Integration costs resulting from the acquisitions of Annie’s in fi scal 2015, Yoki in fi scal 2013, and Yoplait SAS and Yoplait Marques SNC in fi scal 2012.

(e) See Note 7 to the Consolidated Financial Statements on page 52 of this report.

(f) See Note 4 to the Consolidated Financial Statements on page 48 of this report.

(g) See Note 6 to the Consolidated Financial Statements on page 51 of this report.

Total Segment Operating Profi t and Related Constant 
Currency Growth Rate Th  is measure is used in report-
ing  to  our  executive  management  and  as  a  compo-
nent of the Board of Directors’ measurement of our 
performance for incentive compensation purposes. We 
believe that this measure provides useful information 
to investors because it is the profi tability measure we 
use to evaluate segment performance. A reconciliation 
of total segment operating profi t to operating profi t, 
the relevant GAAP measure, is included in Note 16 to 
the Consolidated Financial Statements on page 78 of 
this report.

Total  segment  operating  profi t  growth  rate  on  a 

constant-currency basis is calculated as follows:

Percentage change in total segment 

  operating profi t as reported 

Impact of foreign currency exchange  

Percentage change in total 

  segment operating profi t on a 

Fiscal

2015  

2014

 (4) % 

 (2) pts 

(2) %

(1) pt

  constant-currency basis 

 (2) % 

(1) %

32

GENERAL  MILLS

 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
 
  
Net Sales Growth Rates for Our International Segment on Constant-Currency Basis We believe this measure of 
our International segment and region net sales provides useful information to investors because it provides transpar-
ency to the underlying performance by excluding the eff ect that foreign currency exchange rate fl uctuations have on 
year-to-year comparability given volatility in foreign currency exchange markets.

Percentage 
Change in 
Net Sales  
as Reported 

(3)% 

(8) 

4  

 (14) 

(5)% 

Fiscal 2015 

Impact of 
Foreign 
Currency  
Exchange 

Percentage 
Change in 
Net Sales 
on Constant 
Currency Basis 

Percentage 
Change in 
Net Sales  
as Reported 

Fiscal 2014

Impact of 
Foreign 
Currency  
Exchange 

Percentage 
Change in
Net Sales
on Constant
Currency Basis

 (8) pts 

  (8)  

 (1)  

 (31)  
 (11) pts 

5% 

Flat 

5 

17 
 6% 

(1)% 

(1) 

9  

16  

4% 

 3  pts 

 (6)   

 —   

 (22)  

 (4) pts 

 (4)%

5 

9 

38
 8%

Europe 

Canada 

Asia/Pacifi c 

Latin America 
Total International 

Constant Currency International Segment Operating 
Profi t Growth Rate We believe that this measure pro-
vides useful information to investors because it pro-
vides transparency to underlying performance of the 
International  segment  by  excluding  the  effect  that 
foreign currency exchange rate fl uctuations have on 
year-to-year comparability given volatility in foreign 
currency exchange markets.

International segment operating profi t growth rate 

on a constant-currency basis is calculated as follows:

Fiscal

2015  

2014 

Percentage change in International 

  segment operating profi t as reported 

Impact of foreign currency exchange 

 (2) % 

 (11) pts 

 4 %

 (6) pts

Percentage change in International 

  segment operating profi t on a 

  constant-currency basis 

 9 % 

 10 %

Constant Currency Joint Venture Earnings Aft er Tax Growth Rate We believe that this measure provides useful 
information to investors because it provides transparency to underlying performance of our joint ventures by exclud-
ing the eff ect that foreign currency rate fl uctuations have on year-to-year comparability given volatility in foreign 
currency exchange markets.

Total Joint Ventures 

(6)% 

 (6) pts 

Flat

Percentage Change 
in Aft er-tax Earnings 
From Joint Ventures 
as Reported 

Impact of Foreign 
Currency Exchange 

Percentage Change
in Aft er-tax Earnings
From Joint Ventures
on a Constant
Currency Basis

2015 ANNUAL  REPORT

33

 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
  
Return on Average Total Capital Change in return on average total capital is a measure used in reporting to our 
executive management and as a component of the Board of Director’s measurement of our performance for incentive 
compensation purposes. We believe that this measure provides useful information to investors because it is import-
ant for assessing the utilization of capital and it eliminates certain items that aff ect year-to-year comparability.

In Millions 

 2015  

 2014  

 2013  

 2012  

2011  

 2010 

Fiscal Year

Net earnings, including earnings attributable to 

  redeemable and noncontrolling interests 

 $   1,259.4   $   1,861.3   $   1,892.5   $   1,589.1   $   1,803.5  

Interest, net, aft er-tax 

 199.8  

 190.9  

    201.2  

 238.9  

 243.5  

Earnings before interest, aft er-tax 

     1,459.2  

    2,052.2  

    2,093.7  

    1,828.0  

    2,047.0  

  Mark-to-market eff ects 

  Divestiture gain, net 

  Tax items 

  Acquisition integration costs 

  Venezuela currency devaluation 

  Restructuring costs 

  Project-related costs 

Indefi nite-lived intangible impairment 

Earnings before interest, aft er-tax for 

 56.5  

 (30.5) 

 —      

 (36.0) 

 78.6  

 10.4  

 8.0  

 217.7  

 8.3  

 176.9  

— 

— 

 57.8  

3.6  

— 

— 

 (2.8) 

— 

 (85.4) 

 8.8  

 20.8  

 15.9  

— 

— 

 65.6  

 (60.0) 

— 

— 

 9.7  

— 

 64.3  

— 

— 

— 

 (88.9) 

— 

— 

— 

— 

— 

  return on capital calculation 

 $   2,015.6   $   2,047.1   $   2,051.0   $   1,967.6   $   1,898.1 

Current portion of long-term debt 

 $   1,000.4   $   1,250.6   $   1,443.3   $ 

 741.2   $   1,031.3   $ 

 107.3 

Notes payable 

Long-term debt 

  Total debt 

Redeemable interest 

Noncontrolling interests 

Stockholders’ equity 

Total capital 

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

Adjusted average total capital 

Return on average total capital 

Change in return on average total capital  

Foreign currency exchange impact 

Change in return on average total capital

  on a constant-currency basis 

  615.8  

    1,111.7  

 599.7  

 526.5  

 311.3  

    1,050.1 

    7,607.7  

    6,423.5  

    5,926.1  

    6,161.9  

    5,542.5  

    5,268.5 

     9,223.9  

    8,785.8  

    7,969.1  

    7,429.6  

    6,885.1  

    6,425.9 

  778.9  

  396.0  

 984.1  

 470.6  

 967.5  

 456.3  

847.8  

 461.0  

—  

—  

 246.7  

 245.1 

     4,996.7  

    6,534.8  

    6,672.2  

    6,421.7  

    6,365.5  

    5,402.9 

   15,395.5  

   16,775.3  

   16,065.1  

   15,160.1  

   13,497.3      12,073.9 

     2,310.7  

    1,340.3  

    1,585.3  

    1,743.7  

    1,010.8  

    1,486.9 

  347.1  

 (209.3) 

 (204.2) 

 (161.5) 

 (301.1) 

 (152.2)

 $  18,053.3   $  17,906.3   $  17,446.2   $  16,742.3   $  14,207.0   $  13,408.6 

 $  17,979.8   $  17,676.2   $  17,094.2   $  15,474.6   $  13,807.8  

11.2%   

11.6%   

12.0%   

12.7%   

13.7%   

 (40) bps 

 (20) bps 

 (20) bps 

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

34

GENERAL  MILLS

 
  
  
  
  
 
 
  
  
  
  
  
 
   
  
  
  
 
   
  
  
  
  
 
   
  
  
  
  
 
   
  
  
  
  
 
   
  
  
  
  
 
  
  
  
  
  
 
 
   
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
 
Adjusted Gross Margin We believe that this measure provides useful information to investors because it provides 
transparency to underlying gross margin performance by excluding the eff ects of items resulting from infrequently 
occurring events or items that, in management’s judgment, signifi cantly aff ect the year-over-year assessment of 
operating results.

In Millions 

Net sales 

2015 

2014 

2013 

2012 

2011 

2010 

2009 

2008

$ 17,630.3 

$ 17,909.6 

$ 17,774.1 

$ 16,657.9 

$ 14,880.2 

$ 14,635.6 

$ 14,555.8  $ 13,548.0

Gross margin as reported 

5,949.2 

6,369.8 

6,423.9 

6,044.7 

5,953.5 

5,800.2 

5,174.9 

4,816.2

Fiscal Year

  Mark-to-market eff ects 

  Restructuring charges 

  Project-related costs 

  Venezuela currency 

89.7 

59.6 

13.2 

(48.5) 

(4.4) 

104.2 

(95.2) 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

7.1 

— 

— 

— 

118.9 

(57.0)

— 

— 

— 

—

—

—

   devaluation 

3.2 

22.6 

16.0 

Adjusted gross margin 

$  6,114.9 

$  6,343.9 

$  6,435.5 

$  6,148.9 

$  5,858.3 

$  5,807.3 

$  5,293.8  $  4,759.2

Gross margin % of net sales 

  As reported 

  As adjusted 

33.7% 

34.7% 

35.6% 

35.4% 

36.1% 

36.2% 

36.3% 

36.9% 

40.0% 

39.4% 

39.6% 

39.7% 

35.6% 

36.4% 

35.5%

35.1%

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

Th  is 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 assump-
tions. We also may make written or oral forward-look-
ing statements, including statements contained in our 
fi lings 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 “for-
ward-looking statements” within the meaning of the 
Private Securities Litigation Reform Act of 1995. Such 
statements are subject to certain risks and uncertain-
ties that could cause actual results to diff er 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 aff ect 
our fi nancial performance and could cause our actual 
results in future periods to diff er materially from any 
current opinions or statements.

Our future results could be aff ected by a variety of 
factors, such as: competitive dynamics in the consumer 
foods  industry  and  the  markets  for  our  products, 
including new product introductions, advertising activ-
ities, pricing actions, and promotional activities of our 
competitors; economic conditions, including changes 
in infl ation 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 dispo-
sitions of businesses or assets; changes in capital struc-
ture; changes in the legal and regulatory environment, 
including labeling and advertising regulations and liti-
gation; 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 
signifi cant accounting estimates; product quality and 
safety  issues,  including  recalls  and  product  liability; 
changes in consumer demand for our products; eff ec-
tiveness  of  advertising,  marketing,  and  promotional 
programs; changes in consumer behavior, trends, and 
preferences, including weight loss trends; consumer 
perception of health-related issues, including obesity; 
consolidation in the retail environment; changes in pur-
chasing and inventory levels of signifi cant customers; 
fl uctuations in the cost and availability of supply chain 
resources,  including  raw  materials,  packaging,  and 

2015 ANNUAL REPORT

35

 
 
 
 
 
 
 
 
 
energy; disruptions or ineffi  ciencies in the supply chain; 
eff ectiveness of restructuring and cost savings initia-
tives; volatility in the market value of derivatives used 
to manage price risk for certain commodities; benefi t 
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; for-
eign economic conditions, including currency rate fl uc-
tuations; and political unrest in foreign markets and 
economic uncertainty due to terrorism or war.

Quantitative and Qualitative Disclosures 
About Market Risk

We are exposed to market risk stemming from changes 
in interest and foreign exchange rates and commod-
ity and equity prices. Changes in these factors could 
cause fl uctuations in our earnings and cash fl ows. In 
the normal course of business, we actively manage our 
exposure to these market risks by entering into vari-
ous hedging transactions, authorized under established 
policies that place clear controls on these activities. 
Th  e 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 fi nancial 
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 52 of this report.

VALUE AT RISK

Th  e 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. Th  e models assumed 
normal market conditions and used a 95 percent confi -
dence level.

Th  e 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. Th  e market 

You should also consider the risk factors that we 
identify in Item 1A of our 2015 Form 10-K, which could 
also aff ect our future results.

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

data were drawn from the RiskMetrics™ data set. Th  e 
calculations are not intended to represent actual losses 
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 off set by an increase or decrease in 
the fair value of the underlying exposure. Th  e positions 
included in the calculations were: debt; investments; 
interest rate swaps; foreign exchange forwards; com-
modity swaps, futures and options; and equity instru-
ments. Th  e calculations do not include the underlying 
foreign exchange and commodities or equity-related 
positions that are off set by these market-risk-sensitive 
instruments. 

Th  e 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 31, 2015, and May 25, 2014, and the average 
fair value impact during the year ended May 31, 2015.

In Millions 

 Fair Value Impact

May 31, 
2015  

 Average 
During 
fi scal 2015 

May 25,
 2014

Interest rate instruments 

$25.1  

$23.7  

$32.7 

Foreign currency instruments 

 17.9  

Commodity instruments 

Equity instruments 

 3.7  

  1.2  

 8.8  

 3.7   

  1.2   

 7.2 

3.0 

 1.1 

36

GENERAL  MILLS

  
 
 
 
 
Reports of Management and Independent 
Registered Public Accounting Firm 

REPORT OF MANAGEMENT RESPONSIBILITIES

REPORT OF INDEPENDENT REGISTERED 
PUBLIC ACCOUNTING FIRM

Th  e management of General Mills, Inc. is responsible 
for the fairness and accuracy of the consolidated fi nan-
cial statements. Th  e statements have been prepared in 
accordance with accounting principles that are gener-
ally accepted in the United States, using management’s 
best estimates and judgments where appropriate. Th  e 
fi nancial information throughout the Annual Report on 
Form 10-K is consistent with our consolidated fi nancial 
statements.

Management  has  established  a  system  of  inter-
nal controls that provides reasonable assurance that 
assets are adequately safeguarded and transactions are 
recorded accurately in all material respects, in accor-
dance with management’s authorization. We maintain 
a strong audit program that independently evaluates 
the  adequacy  and  eff ectiveness  of  internal  controls. 
Our internal controls provide for appropriate separa-
tion of duties and responsibilities, and there are docu-
mented policies regarding use of our assets and proper 
fi nancial reporting. Th  ese formally stated and regularly 
communicated policies demand highly ethical conduct 
from all employees.

Th  e Audit Committee of the Board of Directors meets 
regularly with management, internal auditors, and our 
independent registered public accounting fi rm to review 
internal control, auditing, and fi nancial reporting mat-
ters.  The  independent  registered  public  accounting 
fi rm, internal auditors, and employees have full and free 
access to the Audit Committee at any time.

Th  e  Audit  Committee  reviewed  and  approved  the 
Company’s  annual  financial  statements.  The  Audit 
Committee recommended, and the Board of Directors 
approved, that the consolidated fi nancial statements be 
included in the Annual Report. Th  e Audit Committee 
also appointed KPMG LLP to serve as the Company’s 
independent  registered  public  accounting  firm  for 
fi scal 2016.

K. J. Powell 
Chairman of the Board 
and Chief Executive Offi  cer 

D. L. Mulligan 
Executive Vice President
and Chief Financial
Offi  cer 

July 6, 2015

Th  e Board of Directors and Stockholders
General Mills, Inc.:

We have audited the accompanying consolidated bal-
ance sheets of General Mills, Inc. and subsidiaries as of 
May 31, 2015 and May 25, 2014, and the related consol-
idated statements of earnings, comprehensive income, 
total equity and redeemable interest, and cash fl ows for 
each of the fi scal years in the three-year period ended 
May  31,  2015.  In  connection  with  our  audits  of  the 
consolidated fi nancial statements, we have audited the 
accompanying fi nancial statement schedule.  We also 
have audited General Mills, Inc.’s internal control over 
fi nancial reporting as of May 31, 2015, based on criteria 
established in Internal Control – Integrated Framework 
(2013)  issued  by  the  Committee  of  Sponsoring 
Organizations of the Treadway Commission (COSO). 
General  Mills,  Inc.’s  management  is  responsible  for 
these consolidated fi nancial statements and fi nancial 
statement schedule, for maintaining eff ective internal 
control over fi nancial reporting, and for its assessment 
of the eff ectiveness of internal control over fi nancial 
reporting, included in Management’s Report on Internal 
Control over Financial Reporting. Our responsibility is 
to express an opinion on these consolidated fi nancial 
statements and fi nancial statement schedule and an 
opinion on the Company’s internal control over fi nan-
cial reporting based on our audits.

We  conducted  our  audits  in  accordance  with  the 
standards of the Public Company Accounting Oversight 
Board (United States). Th  ose standards require that we 
plan and perform the audits to obtain reasonable assur-
ance about whether the fi nancial statements are free of 
material misstatement and whether eff ective internal 
control over fi nancial reporting was maintained in all 
material respects. Our audits of the consolidated fi nan-
cial statements included examining, on a test basis, evi-
dence supporting the amounts and disclosures in the 
fi nancial statements, assessing the accounting princi-
ples used and signifi cant estimates made by manage-
ment, and evaluating the overall fi nancial statement 
presentation. Our audit of internal control over fi nan-
cial  reporting  included  obtaining  an  understanding 
of internal control over fi nancial reporting, assessing 
the risk that a material weakness exists, and testing 
and evaluating the design and operating eff ectiveness 

2015 ANNUAL REPORT

37

 
of  internal  control  based  on  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 fi nancial reporting 
is a process designed to provide reasonable assurance 
regarding the reliability of fi nancial reporting and the 
preparation of fi nancial statements for external pur-
poses in accordance with generally accepted account-
ing  principles.  A  company’s  internal  control  over 
fi nancial reporting includes those policies and proce-
dures that (1) pertain to the maintenance of records 
that, in reasonable detail, accurately and fairly refl ect 
the transactions and dispositions of the assets of the 
Company; (2) provide reasonable assurance that trans-
actions are recorded as necessary to permit preparation 
of fi nancial statements in accordance with generally 
accepted accounting principles, and that receipts and 
expenditures of the Company are being made only in 
accordance with authorizations of management and 
directors of the Company; and (3) provide reasonable 
assurance  regarding  prevention  or  timely  detection 
of unauthorized acquisition, use, or disposition of the 
Company’s assets that could have a material eff ect on 
the fi nancial statements.

Because of its inherent limitations, internal control 
over  fi nancial  reporting  may  not  prevent  or  detect 
misstatements.  Also,  projections  of  any  evaluation 

of eff ectiveness 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 fi nancial statements 
referred to above present fairly, in all material respects, 
the fi nancial position of General Mills, Inc. and subsid-
iaries as of May 31, 2015 and May 25, 2014, and the 
results of their operations and their cash fl ows for each 
of the fi scal years in the three-year period ended May 
31, 2015, in conformity with U.S. generally accepted 
accounting principles. Also in our opinion, the accom-
panying fi nancial statement schedule, when considered 
in  relation  to  the  basic  consolidated  fi nancial  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, eff ective internal control over fi nancial report-
ing as of May 31, 2015, based on criteria established 
in Internal Control – Integrated Framework (2013) 
issued by the Committee of Sponsoring Organizations 
of the Treadway Commission.

Minneapolis, Minnesota
July 6, 2015

38

GENERAL  MILLS

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 profi t 

  Interest, net 

Fiscal Year

2015 

  2014   

 2013

$  17,630.3  

 $ 17,909.6  

 $  17,774.1

 11,681.1   

 11,539.8    

 11,350.2 

 3,328.0  

   3,474.3    

 3,552.3 

  —    

  543.9   

 (65.5)  

 3.6   

 —  

 19.8 

  2,077.3   

 2,957.4    

 2,851.8 

  315.4  

  302.4     

316.9

Earnings before income taxes and aft er-tax earnings from joint ventures 

  1,761.9  

   2,655.0   

 2,534.9 

Income taxes 

Aft er-tax earnings from joint ventures 

  586.8  

  84.3   

   883.3    

 89.6    

 741.2 

 98.8 

Net earnings, including earnings attributable to redeemable and noncontrolling interests 

  1,259.4  

  1,861.3   

 1,892.5 

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 fi nancial statements. 

 38.1  

   36.9    

 37.3 

$   1,221.3  

$   1,824.4  

 $   1,855.2 

$ 

$ 

$ 

 2.02  

 1.97  

 1.67  

 $ 

 $ 

 $ 

 2.90  

 2.83  

 1.55  

 $ 

 $ 

 $ 

 2.86 

 2.79 

 1.32

2015 ANNUAL REPORT

39

 
  
  
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 income (loss) 

Other fair value changes: 

  Securities 

  Hedge derivatives 

Reclassifi cation 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 fi nancial statements. 

Fiscal Year

2015  

2014 

2013 

$  1,259.4   

$   1,861.3   $ 

 1,892.5 

 (957.9) 

 (358.4) 

 (11.3) 

     206.0  

  0.8  

  4.1    

 0.3  

 5.0      

 4.9   

 (4.6) 

  105.1  

     107.6  

    (1,201.4) 

 303.0  

  58.0  

    2,164.3  

 0.8 

 45.0 

 0.8 

 24.6 

 12.2 

 98.8 

 182.2 

2,074.7

  (192.9) 

94.9      

 61.1 

 $ 

 250.9  

 $  2,069.4  

 $ 

 2,013.6 

40

GENERAL  MILLS

 
  
  
  
  
  
  
  
  
   
  
  
  
  
  
  
  
  
  
  
  
 
 
  
  
  
  
   
  
   
  
 
 
   
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 155.9 and 142.3 

     Accumulated other comprehensive loss 

Total stockholders’ equity 

Noncontrolling interests 

Total equity 

Total liabilities and equity 

See accompanying notes to consolidated fi nancial statements. 

May 31, 2015  May 25, 2014

$ 

 334.2   $ 

 867.3 

    1,386.7  

    1,483.6 

    1,540.9  

    1,559.4 

 100.1  

 423.8  

 74.1 

 409.1 

    3,785.7  

    4,393.5 

    3,783.3  

    3,941.9 

    8,874.9  
    4,677.0  

    8,650.5 
    5,014.3 

843.6  

    1,145.5 

$  21,964.5   $  23,145.7 

$   1,684.0   $   1,611.3 

    1,000.4  

    1,250.6 

 615.8  

    1,111.7 

    1,589.9  

    1,449.9 

    4,890.1  

    5,423.5 

    7,607.7  

    6,423.5 

    1,550.3  

    1,666.0 

    1,744.8  

    1,643.2 

    15,792.9  

   15,156.2 

 778.9  

 984.1

 75.5  

 75.5 

    1,296.7  

    1,231.8 

    11,990.8  

   11,787.2 

    (6,055.6) 

   (5,219.4)

    (2,310.7) 
    4,996.7  

   (1,340.3)
    6,534.8 

 396.0  

 470.6 

    5,392.7  

    7,005.4 

$  21,964.5   $  23,145.7 

2015 ANNUAL REPORT

41

  
  
  
  
   
   
   
   
   
  
   
  
   
   
   
  
  
  
   
  
  
   
  
  
  
  
  
 
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 

Shares 

Amount 

  Accumulated
Other
Retained  Comprehensive  Noncontrolling 
Interests 
Earnings 

Loss 

Total  Redeemable
Interest

Equity 

754.6  

$75.5   $1,308.4     (106.1)   $(3,177.0)  $  9,958.5  
 1,855.2  

$(1,743.7) 
  158.4  

$461.0    $6,882.7  
 18.3     2,031.9  

$ 847.8 
    42.8 

 (1,111.1) 

  (30.0) 

  (24.2) 

 (1,014.9) 

  (38.6) 

  16.5  

  504.7  

  (80.5) 
100.4  

 (93.1) 

  (1,111.1) 
  (1,044.9) 

 466.1  

  (80.5)
 100.4  

 (93.1) 

  93.1 

 (23.0) 

 (23.0) 

  (16.2)

 754.6  

  75.5  

 1,166.6  

 (113.8)    (3,687.2)    10,702.6   

 (1,585.3)  

 456.3     7,128.5  

  967.5 

1,824.4  

  245.0  

 24.9  

 2,094.3  

  70.0 

  30.0  

 (35.6)    (1,775.3) 

  13.8  

  7.1  

  243.1  

(739.8) 

  (91.3) 
  108.5  

  4.2  

   (739.8)
 (1,745.3)

 256.9  

(91.3)
108.5

 4.2  
 17.6 

 17.6  

  (4.2)

 754.6  

  75.5   

 1,231.8  

 (142.3)    (5,219.4)    11,787.2  

  (1,340.3)  

  (28.2) 
 470.6  

  (28.2) 
 7,005.4  

  (49.2)
  984.1 

 1,221.3  

  (970.4) 

  (70.0) 

  180.9  

  (122.9)

 (22.3)    (1,161.9) 

 (1,017.7) 

  (38.1) 

  8.7  

  325.7  

  (80.8) 
 111.1  

  83.2  

  (10.5) 

 (1,017.7) 
  (1,161.9)

 287.6 

 (80.8) 
  111.1  

  20.7  
  0.6  

  83.2  
  20.7  
  (9.9) 

  (83.2)

 (25.9) 

  (25.9) 

 0.9 

In Millions, Except per Share Data 

Balance as of May 27, 2012 
Total comprehensive income 
Cash dividends declared 
   ($1.70 per share) 
Shares purchased 
Stock compensation plans (includes 
   income tax benefi ts of $103.0) 
Unearned compensation related 
   to restricted stock unit awards 
Earned 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 benefi ts of $69.3) 
Unearned compensation related 
   to restricted stock unit awards 
Earned compensation 
Decrease in redemption
   value of redeemable interest 
Addition of noncontrolling interest 
Distributions to noncontrolling 
   interest holders 
Balance as of May 25, 2014 
Total comprehensive 
   income (loss) 
Cash dividends declared 
   ($1.67 per share) 
Shares purchased 
Stock compensation plans (includes 
   income tax benefi ts of $74.6) 
Unearned compensation related 
   to restricted stock unit awards 
Earned compensation 
Decrease in redemption
   value of redeemable
   interest 
Addition of noncontrolling interest 
Acquisition of interest in subsidiary 
Distributions to redeemable and
   noncontrolling interest holders 

Balance as of May 31, 2015 

754.6  

$75.5   $1,296.7     (155.9)  $(6,055.6)  $11,990.8  

$(2,310.7) 

$396.0   $5,392.7  

$778.9 

See accompanying notes to consolidated fi nancial statements. 

42

GENERAL  MILLS

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
   
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
    
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
   
  
 
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 
         Aft er-tax earnings from joint ventures 
         Distributions of earnings from joint ventures 
         Stock-based compensation 
         Deferred income taxes 
         Tax benefi t on exercised options 
         Pension and other postretirement benefi t plan contributions 
         Pension and other postretirement benefi t plan costs 
         Divestiture (gain) 
         Restructuring, impairment, and other exit costs 
         Changes in current assets and liabilities, excluding the eff ects 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 affi  liates, 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 benefi t 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 fi nancing activities 
Eff ect 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 eff ects 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 fi nancial statements.

Fiscal Year

 2015 

 2014   

2013  

$  1,259.4  

$  1,861.3  

$  1,892.5 

 588.3  
 (84.3) 
 72.6  
 106.4  
 25.3  
 (74.6) 
 (49.5) 
 91.3  
— 
 531.1  
 214.7  
    (137.9) 
   2,542.8  

    (712.4) 
    (822.3) 
    (102.4) 
 11.0  
— 
 27.9  
 (4.0) 
   (1,602.2) 

    (509.8) 
   2,253.2  
   (1,145.8) 
 163.7  
 74.6  
   (1,161.9) 
   (1,017.7) 
— 
 (25.0) 
 (16.1) 
   (1,384.8) 
 (88.9) 
    (533.1) 
 867.3  
 334.2  

$ 

$ 

$ 

 6.8  
 (24.2) 
 (50.5) 
 145.8  
 136.8  
 214.7  

 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 

2015 ANNUAL REPORT

43

 
  
  
  
   
  
  
  
  
 
  
  
  
  
  
  
  
  
 
 
  
   
  
  
  
  
  
   
   
  
   
  
  
   
  
 
 
  
   
  
  
  
   
  
  
  
  
  
  
  
   
  
  
   
  
  
  
  
   
  
   
  
  
Notes to Consolidated Financial Statements

GENERAL MILLS, INC. AND SUBSIDIARIES

NOTE 1. BASIS OF PRESENTATION AND 
RECLASSIFICATIONS

Shipping costs associated with the distribution of 
fi nished product to our customers are recorded as cost 
of sales, and are recognized when the related fi nished 
product is shipped to and accepted by the customer.

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

Our fi scal year ends on the last Sunday in May. Fiscal 
year 2015 consisted of 53 weeks, while fi scal years 2014 
and 2013 consisted of 52 weeks. 

Change in Reporting Period  As part of a long-term 
plan to conform the fi scal year ends of all our opera-
tions, in fi scal 2013 we changed the reporting period of 
Europe and Australia within our International segment 
from an April fi scal year end to a May fi scal year end 
to match our fi scal calendar. Accordingly, in the year 
of change, our results included 13 months of results 
from the aff ected operations compared to 12 months in 
following fi scal years. Th  e impact of these changes was 
not material to our consolidated results of operations. 
Our Yoplait SAS, Yoplait Marques SNC, Yoki Alimentos 
S.A. (Yoki), and India businesses remain on an April 
fi scal year end. 

Certain reclassifi cations to our previously reported 
fi nancial information have been made to conform to 
the current period presentation.

NOTE 2. SUMMARY OF SIGNIFICANT 
ACCOUNTING POLICIES

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, fi rst-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.

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

Land, Buildings, Equipment, and Depreciation Land 
is recorded at historical cost. Buildings and equipment, 
including capitalized interest and internal engineering 
costs, are recorded at cost and depreciated over esti-
mated  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 soft ware 
are usually depreciated over 3 to 10 years. Fully depre-
ciated assets are retained in buildings and equipment 
until  disposal. When  an  item  is  sold  or  retired,  the 
accounts are relieved of its cost and related accumu-
lated depreciation and the resulting gains and losses, 
if any, are recognized in earnings. As of May 31, 2015, 
assets held for sale were insignifi cant.

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 fl ows 
from the operation and disposition of the asset group 
are less than the carrying amount of the asset group. 
Asset groups have identifi able cash fl ows and are largely 
independent of other asset groups. Measurement of an 
impairment loss would be based on the excess of the 
carrying amount of the asset group over its fair value. 
Fair value is measured using a discounted cash fl ow 
model or independent appraisals, as appropriate.

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 reporting 
unit, including goodwill, to the fair value of the unit. 
Carrying  value  is  based  on  the  assets  and  liabilities 
associated with the operations of that reporting unit, 
which oft en requires allocation of shared or corporate 
items 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 

4 4

GENERAL  MILLS

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 deter-
mined based on a discounted cash fl ow model. Growth 
rates for sales and profi ts are determined using inputs 
from our long-range planning process. We also make 
estimates of discount rates, perpetuity growth assump-
tions, market comparables, and other factors. 

We evaluate the useful lives of our other intangible 
assets, mainly brands, to determine if they are fi nite or 
indefi nite-lived. Reaching a determination on useful life 
requires signifi cant judgments and assumptions regard-
ing the future eff ects 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 defi -
nite lives are amortized on a straight-line basis, over 
their useful lives, generally ranging from 4 to 30 years.
Our indefi nite-lived intangible assets, mainly intan-
gible assets primarily associated with the Pillsbury, 
Totino’s, Progresso, Green Giant, Yoplait, Old El Paso, 
Yoki, Häagen-Dazs, and Annie’s 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 fl ow 
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 fi nite-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 fl ows from the operation and disposition 
of the asset are less than the carrying amount of the 
asset. Assets generally have identifi able cash fl ows and 
are largely independent of other assets. Measurement 
of an impairment loss would be based on the excess of 
the carrying amount of the asset over its fair value. Fair 
value is measured using a discounted cash fl ow model 
or other similar valuation model, as appropriate. 

Investments in Unconsolidated Joint Ventures Our 
investments in companies over which we have the abil-
ity to exercise signifi cant infl uence are stated at cost 
plus our share of undistributed earnings or losses. We 
receive  royalty  income  from  certain  joint  ventures, 
incur various expenses (primarily research and develop-
ment), and record the tax impact of certain joint ven-
ture operations 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 materials, semi-fi nished goods, and fi nished 
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  earn-
ings, increases in the weighted average cost of capital 
or  signifi cant  business  disruptions.   Th  e  signifi cant 
assumptions used to estimate fair value include revenue 
growth and profi tability, royalty rates, capital spend-
ing, depreciation and taxes, foreign currency exchange 
rates, and a discount rate. By their nature, these pro-
jections 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 SAS, a consolidated entity. Sodiaal 
International (Sodiaal) holds the remaining 49 percent 
interest in Yoplait SAS. Sodiaal has the ability to put a 
limited portion of its redeemable interest to us at fair 
value  through  a  maximum  term  expiring  December 
2020. Th  is 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 reclassifi ed 
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. 
During the third quarter of fi scal 2015, we adjusted the 
redeemable interest’s redemption value based on a dis-
counted cash fl ow model. Th  e signifi cant assumptions 

2015 ANNUAL  REPORT

45

used to estimate the redemption value include projected 
revenue growth and profi tability from our long-range 
plan, capital spending, depreciation, taxes, foreign cur-
rency exchange rates, and a discount rate.

other supplies attributable to time spent on R&D activ-
ities. Other costs include depreciation and maintenance 
of research facilities, including assets at facilities that 
are engaged in pilot plant activities.

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 redemption, 
trade promotion and other costs, including estimated 
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 off ered 
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  customers 
to return product. In limited circumstances, product 
returned in saleable condition is resold to other cus-
tomers or outlets. Receivables from customers gener-
ally do not bear interest. Terms and collection patterns 
vary around the world and by channel. Th  e allowance 
for doubtful accounts represents our estimate of prob-
able non-payments and credit losses in our existing 
receivables, as determined based on a review of past 
due balances and other specifi c account data. Account 
balances are written off  against the allowance when 
we deem the amount is uncollectible.

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

Advertising Production Costs We expense the produc-
tion costs of advertising the fi rst time that the adver-
tising takes place.

Research  and  Development  All  expenditures  for 
research and development (R&D) are charged against 
earnings  in  the  year  incurred.  R&D  includes  expen-
ditures for new product and manufacturing process 
innovation, and the annual expenditures are comprised 
primarily of internal salaries, wages, consulting, and 

Foreign  Currency  Translation  For  all  significant 
foreign  operations,  the  functional  currency  is  the 
local  currency.  Assets  and  liabilities  of  these  opera-
tions are translated at the period-end exchange rates. 
Income statement accounts are translated using the 
average exchange rates prevailing during the period. 
Translation adjustments are refl ected within accumu-
lated other comprehensive loss (AOCI) in stockholders’ 
equity. Gains and losses from foreign currency transac-
tions 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 instru-
ments  designated  as  net  investment  hedges.  Th  ese 
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 eff ective as a hedge trans-
action and, if so, the type of hedge transaction. Gains or 
losses on derivative instruments reported in AOCI are 
reclassifi ed to earnings in the period the hedged item 
aff ects earnings. If the underlying hedged transaction 
ceases to exist, any associated amounts reported in AOCI 
are reclassifi ed to earnings at that time. Any ineff ective-
ness is recognized in earnings in the current period.

Stock-based  Compensation  We  generally  measure 
compensation 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 vest-
ing period. Our stock compensation expense is recorded 
in selling, general and administrative (SG&A) expenses 
and cost of sales in the Consolidated Statements of 
Earnings and allocated to each reportable segment in 
our segment results.

46

GENERAL  MILLS

NOTE 3. ACQUISITION AND DIVESTITURE

On October 21, 2014, we acquired Annie’s, Inc. (Annie’s), 
a  publicly  traded  food  company  headquartered  in 
Berkeley, California, for an aggregate purchase price 
of $821.2 million, which we funded by issuing debt. 
We consolidated Annie’s into our Consolidated Balance 
Sheets  and  recorded  goodwill  of  $589.8  million,  an 
indefi nite lived intangible asset for the Annie’s brand of 
$244.5 million, and a fi nite lived customer relationship 
asset of $23.9 million. Th  e pro forma eff ects of this 
acquisition were not material. 

During  the  fourth  quarter  of  fi scal  2014,  we  sold 
certain grain elevators in our U.S. Retail segment for 
$124.0 million in cash and recorded a pre-tax gain of 
$65.5 million. 

Certain  equity-based  compensation  plans  contain 
provisions  that  accelerate  vesting  of  awards  upon 
retirement, 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 recog-
nized immediately for awards granted to retirement-
eligible individuals or over the period from the grant 
date to the date retirement eligibility is achieved, if less 
than the stated vesting period.

We report the benefi ts of tax deductions in excess of 
recognized compensation cost as a fi nancing cash fl ow, 
thereby reducing net operating cash fl ows and increas-
ing net fi nancing cash fl ows.

Defined  Benefit  Pension,  Other  Postretirement 
Benefi t, and Postemployment Benefi t Plans We spon-
sor several domestic and foreign defi ned benefi t plans 
to provide pension, health care, and other welfare ben-
efi ts to retired employees. Under certain circumstances, 
we also provide accruable benefi ts to former or inactive 
employees in the United States and Canada and mem-
bers of our Board of Directors, including severance and 
certain other benefi ts payable upon death. We recog-
nize an obligation for any of these benefi ts that vest 
or accumulate with service. Postemployment benefi ts 
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 benefi t plans are unfunded.

We recognize the underfunded or overfunded status 
of a defi ned benefi t 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 aff ect reported 
amounts of assets and liabilities, disclosures of contin-
gent assets and liabilities at the date of the fi nancial 
statements, and the reported amounts of revenues and 
expenses during the reporting period. Th  ese estimates 
include our accounting for promotional expenditures, 
valuation of long-lived assets, intangible assets, redeem-
able interest, stock-based compensation, income taxes, 
and defi ned benefi t pension, other postretirement ben-
efi t and postemployment benefi t plans. Actual results 
could diff er from our estimates.

2015 ANNUAL  REPORT

47

NOTE 4. RESTRUCTURING, IMPAIRMENT, AND 
OTHER EXIT COSTS

Intangible  Asset  Impairment  In  fiscal  2015,  we 
recorded a $260 million charge related to the impair-
ment  of  our Green  Giant  brand  intangible  asset  in 
restructuring, impairment, and other exit costs. See 
Note 6 for additional information.

Restructuring Initiatives 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 normally 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 savings and/or reduced 

depreciation. Th  ese activities result in various restruc-
turing costs, including asset write-off s, exit charges 
including  severance,  contract  termination  fees,  and 
decommissioning and other costs. Accelerated depre-
ciation associated with restructured assets, as used in 
the context 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  fi xed  assets  to  coincide 
with the end of production under an approved restruc-
turing plan. Any impairment of the asset is recognized 
immediately in the period the plan is approved.

We are currently pursuing several multi-year restruc-
turing initiatives designed to increase our effi  ciency 
and focus our business behind our key growth strat-
egies. Charges recorded in fi scal 2015 related to these 
initiatives were as follows:

Expense, in Millions 

Project Catalyst 

Project Century 

Combination of certain 

  operational facilities 

Charges associated with 

  restructuring actions

  previously announced 

Total 

 Severance 

$121.5  

  44.3  

Asset 
 Write-off s 

Pension 
 Related  

Accelerated
Depreciation 

$12.3  

  42.3  

$  6.6  

  31.2  

$   — 

  53.1  

 Other 

$  8.0  

  10.9  

 Total

$148.4 

 181.8 

  13.0  

  0.7   

 —   

  —    

 0.2   

 13.9 

 (0.6) 

$178.2  

 — 

$55.3  

 —   

$37.8  

—  

$53.1  

— 

$19.1 

  (0.6)

$343.5 

During the second quarter of fi scal 2015, we approved 
Project Catalyst, a restructuring plan to increase orga-
nizational eff ectiveness and reduce overhead expense. 
In connection with this project, we expect to eliminate 
approximately 800 positions primarily in the United 
States. We  expect  to  incur  approximately  $148  mil-
lion of net expenses relating to these actions of which 
approximately $118 million will be cash. Th  ese actions 
were largely completed in fi scal 2015. 

Project Century (Century) is a review of our North 
American manufacturing and distribution network to 
streamline operations and identify potential capacity 
reductions. In addition to the actions taken at certain 
facilities described below, we incurred $17.2 million of 
restructuring charges in fi scal 2015 related to Century 
of which $6.0 million was cash.

As  part  of  Century,  we  approved  actions  in  the 
third quarter of fi scal 2015 to reduce our refrigerated 
dough capacity and exit our Midland, Ontario, Canada 

and New Albany, Indiana facilities, which support our 
U.S. Retail, International, and Convenience Stores and 
Foodservice  supply  chains. Th  e  Midland  action  will 
aff ect approximately 100 positions, and we expect to 
incur approximately $21 million of net expenses relat-
ing to this action, of which approximately $12 million 
will be cash. We recorded $6.5 million of restructuring 
charges relating to this action in fi scal 2015. Th  e New 
Albany action will aff ect approximately 400 positions, 
and we expect to incur approximately $84 million of 
net expenses relating to this action of which approxi-
mately $44 million will be cash. We recorded $51.3 mil-
lion of restructuring charges relating to this action in 
fi scal 2015. We anticipate these actions will be com-
pleted by the end of fi scal 2018.

During the second quarter of fi scal 2015, we approved 
a restructuring plan to consolidate yogurt manufac-
turing capacity and exit our Methuen, Massachusetts 
facility in our U.S. Retail and Convenience Stores and 

48

GENERAL  MILLS

 
 
 
Foodservice  supply  chains  as  part  of  Century.  Th  is 
action  will  affect  approximately  250  positions.  We 
recorded $43.6 million of restructuring charges in fi scal 
2015. We expect to incur approximately $69 million of 
net expenses relating to this action of which approxi-
mately $18 million will be cash.  We expect this action 
to be completed by the end of fi scal 2016. 

Also as part of Century, during the second quarter of 
fi scal 2015, we approved a restructuring plan to elim-
inate excess cereal and dry mix capacity and exit our 
Lodi, California facility in our U.S. Retail supply chain. 
Th  is action will aff ect approximately 430 positions. We 
recorded $63.2 million of restructuring charges in fi scal 
2015. We expect to incur approximately $102 million of 
net expenses relating to this action of which approxi-
mately $41 million will be cash. We expect this action 
to be completed by the end of fi scal 2016. 

During the fi rst quarter of fi scal 2015, we approved 
a plan to combine certain Yoplait and General Mills 
operational facilities within our International segment 
to increase effi  ciencies and reduce costs. Th  is action 
will aff ect approximately 240 positions. We recorded 
$13.9 million of restructuring charges in fi scal 2015. 
We expect to incur approximately $15 million of net 
expenses relating to this action and to make approx-
imately $14 million in cash payments. We expect this 
action to be completed by the end of fi scal 2016. 

In fi scal 2015, we paid $63.6 million in cash related to 

restructuring initiatives.

In addition to restructuring charges, we expect to 
incur  approximately  $65  million  of  additional  proj-
ect-related costs, which will be recorded in cost of sales, 
all of which will be cash. We recorded $13.2 million in 
cost of sales for project-related costs in fi scal 2015.

Subsequent to our fi scal 2015 year end, in the fi rst 
quarter of fi scal 2016, we approved Project Compass, a 
restructuring plan designed to enable our International 
segment  to  accelerate  long-term  growth  through 
increased  organizational  effectiveness  and  reduced 
administrative expense.  In connection with this ini-
tiative, we expect to eliminate approximately 675 to 
725 positions. We expect to record total restructur-
ing charges of approximately $57 to $62 million, pri-
marily  reflecting  one-time  employee  termination 
benefi ts, of which approximately $54 to $57 million 
will be recorded in the fi rst quarter of fi scal 2016. We 
expect approximately $54 to $59 million of the total 
expense will result in future cash expenditures. Th  ese 

restructuring actions are expected to be completed by 
the end of fi scal 2017. 

Restructuring charges and project-related costs are 
classifi ed in our Consolidated Statements of Earnings 
as follows:

In Millions 

Cost of sales 

Restructuring, impairment, 

  and other exit costs 

Total restructuring charges 

Project-related costs classifi ed 

Fiscal Year

 2015  

 2014 

2013

$  59.6  

$  — 

$  —

  283.9  

 343.5  

 3.6  

 3.6  

 19.8 

 19.8 

in cost of sales 

$  13.2  

$  — 

$  —

In fi scal 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  fi scal  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 fi scal 2014. In fi scal 2014, 
we paid $22.4 million in cash related to restructuring 
actions.

In fi scal 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 fi scal 2013, the restructuring charge was primarily 
related to a productivity and cost savings plan approved 
in the fourth quarter of fi scal 2012, consisting of $10.6 
million of employee severance expense and other exit 
costs of $8.0 million. In fi scal 2013, we paid $79.9 mil-
lion in cash related to restructuring actions. 

2015 ANNUAL  REPORT

4 9

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

Results from our CPW and HDJ joint ventures are 

reported for the 12 months ended March 31.

Joint venture related balance sheet activity follows: 

In Millions 

Cumulative investments 

Goodwill and other intangibles 

Aggregate advances included in 

 May 31,  
2015 

May 25, 
 2014

$530.6  

$ 507.5 

  465.1   

 563.2 

  cumulative investments 

  390.3   

 332.0 

Joint venture earnings and cash fl ow activity follows:

Fiscal Year

In Millions 

 2015  

2014  

 2013 

Sales to joint ventures 

$ 11.6  

 $ 12.1    $ 12.3 

Net advances 

Dividends received 

  102.4  

 54.9  

  36.7 

  72.6   

 90.5   

 115.7 

Summary  combined  fi nancial  information  for  the 

joint ventures on a 100 percent basis follows:

In Millions 

Net sales:

   CPW    

  HDJ 

Total net sales 

Gross margin 

Fiscal Year

 2015  

2014  

 2013 

$1,894.5   $2,107.9    $2,132.2 

 370.2  

  386.9   

 420.5 

  2,264.7     2,494.8     2,552.7 

  925.4     1,030.3     1,057.3 

Earnings before income taxes 

  220.9  

  219.1   

 260.3 

Earnings aft er income taxes 

  170.7  

  168.8   

 201.6 

In Millions 

Current assets 

Noncurrent assets 
Current liabilities 

Noncurrent liabilities 

 May 31,  
2015 

May 25, 
 2014

$  800.1   $ 1,031.1 

  962.1   
1,484.8   

 1,129.8 
1,779.0 

  118.2   

 110.3 

In Millions  

Reserve balance as of 

  Other
Exit
Severance  Termination  Costs 

Contract  

 Total

  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 

  foreign currency translation 

  6.4  

Utilized in 2014 

  (22.4) 

—  

— 

 —  

 6.4 

 — 

 (22.4)

Reserve balance as of 

  May 25, 2014 

2015 charges, including 

  3.5  

 — 

 —  

3.5

  foreign currency translation   176.4  

  0.6     8.1   185.1

Utilized in 2015 

  (61.3) 

 — 

  (6.5) 

(67.8)

Reserve balance as of 

  May 31, 2015 

$  118.6  

$   0.6  $  1.6  $ 120.8 

Th  e  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 refl ected in our restructuring and other 
exit cost reserves on our Consolidated Balance Sheets.

NOTE 5. INVESTMENTS IN UNCONSOLIDATED 
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 coun-
tries outside the United States and Canada. CPW also 
markets cereal bars in several European countries and 
manufactures  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). Th  is joint venture manufactures 
and markets Häagen-Dazs ice cream products and fro-
zen novelties. 

50

GENERAL  MILLS

 
 
 
 
 
 
 
 
  
  
 
 
NOTE 6. GOODWILL AND OTHER 
INTANGIBLE ASSETS

Th  e components of goodwill and other intangible assets 
are as follows:

 May 31,  
2015 

May 25, 
 2014

$  8,874.9   $  8,650.5 

In Millions 

Goodwill 
Other intangible assets:

Intangible assets not subject 
  to amortization: 
  Brands and other 

indefi nite-lived intangibles 

  4,262.1  

  4,504.1 

Intangible assets subject to amortization: 
  Franchise agreements, customer 

  relationships, and other 
  fi nite-lived intangibles 

  Less accumulated amortization 
Intangible assets subject to amortization 

Other intangible assets 
Total   

 544.0  
  (129.1) 
  414.9  
  4,677.0  

 630.7 
 (120.5)
 510.2 
 5,014.3 
$13,551.9   $13,664.8 

Based on the carrying value of fi nite-lived intangi-
ble assets as of May 31, 2015, amortization expense 
for each of the next fi ve fi scal years is estimated to be 
approximately $28 million.

Th  e changes in the carrying amount of goodwill for 

fi scal 2013, 2014, and 2015 are as follows:

In Millions  

U.S. 

Joint
Retail   International  Foodservice  Ventures 

 Convenience 
   Stores and  

 Total

— 

— 

— 

 14.4  

  32.7 

  18.3  

  28.2  

  378.8  

Balance as of 
  May 27, 2012  $5,813.2    $  989.9    $921.1    $458.3  $8,182.5 
  407.0 
Acquisitions 
Other activity, 
  primarily foreign 
  currency translation  — 
Balance as of 
  May 26, 2013    5,841.4     1,387.0  
Divestiture 
— 
Other activity, 
  primarily foreign 
  currency translation  — 
Balance as of 
  May 25, 2014   5,829.2  
Acquisition 
  589.8  
Other activity, 
  primarily foreign 
  currency translation   — 
Balance as of 

  921.1     472.7    8,622.2 
 (12.2)

  921.1    498.2   8,650.5 
 589.8 

 1,402.0  
— 

  (12.2) 

(268.7) 

  15.0  

 (96.7) 

(365.4)

  40.5 

 25.5  

—  

— 

— 

— 

— 

— 

During the second quarter of fi scal 2015, we reor-
ganized certain reporting units within our U.S. Retail 
operating segment. Our chief operating decision maker 
continues to assess performance and make decisions 
about resources to be allocated to our segments at the 
U.S. Retail, International, and Convenience Stores and 
Foodservice operating segment level.

We  performed  our  fi scal  2015  impairment  assess-
ment as of the fi rst day of the third quarter of fi s-
cal 2015, 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 carry-
ing values.

Th  e changes in the carrying amount of other intangi-
ble assets for fi scal 2013, 2014, and 2015 are as follows:

In Millions  

U.S. 
Retail  

International 

 Joint 
Ventures 

 Total

Balance as of 
  May 27, 2012 
Acquisitions 
Other activity, 
  primarily foreign 
  currency translation 
Balance as of 
  May 26, 2013  
Other activity, 
  primarily foreign 
  currency translation 
Balance as of 
  May 25, 2014 
Acquisition 
Impairment charge 
Other activity, 
  primarily foreign 
  currency translation 
Balance as of 
  May 31, 2015 

$3,297.0  
 20.0   

 $1,344.1  
 290.7   

 $63.8   $4,704.9 
310.7 

— 

  (4.6)  

 3.4  

 0.7  

  (0.5)

 3,312.4  

 1,638.2   

 64.5     5,015.1 

  (4.9)  

 3.6  

  0.5  

  (0.8)

 3,307.5   
  268.4   
  (260.0)  

 1,641.8  
— 
— 

 65.0   5,014.3 
  268.4 
 (260.0)

— 
— 

 (4.0)  

 (340.3)  

 (1.4) 

 (345.7)

$3,311.9  

 $1,301.5  

 $63.6   $4,677.0 

We performed our fi scal 2015 impairment assessment 
as of the fi rst day of the third quarter of fi scal 2015. 
As of our assessment date, there was no impairment 
of any of our indefi nite-lived intangible assets as their 
related fair values were substantially in excess of the 
carrying values, except for the Mountain High, Uncle 
Toby’s, and Green Giant brands. 

  May 31, 2015  $6,419.0    $1,133.3    $921.1   $401.5   $8,874.9 

2015 ANNUAL REPORT

51

 
 
 
 
  
    
 
 
 
 
 
  
    
 
 
 
 
 
 
 
 
 
 
 
 
 
As of the annual assessment date, excess fair value 
above the carrying value of these brand assets was as 
follows:

In Millions 

Mountain High 
Uncle Toby’s  

Green Giant 

Excess Fair 
Value Above 
 Carrying 
 Value 

3% 

7% 

13% 

Carrying  
Value  

$   35.4   

$   57.7   

$  425.9   

At the end of the fourth quarter of fi scal 2015, we made 
a strategic decision to redirect certain resources support-
ing our Green Giant business in our U.S. Retail segment to 
other businesses within the segment.  Th  erefore, future 
sales and profi tability projections in our long-range plan 
for this business declined.  As a result of this trigger-
ing event, and in connection with the preparation of this 
report, we performed an interim impairment assessment 
of the Green Giant brand intangible asset as of May 31, 
2015, and determined that the fair value of the brand 
asset no longer exceeded the carrying value of the asset.  
Signifi cant assumptions used in that assessment included 
our updated long- range cash fl ow projections for the 
Green Giant business, an updated royalty rate, a weight-
ed-average cost of capital, and a tax rate.  We recorded a 
$260 million impairment charge in restructuring, impair-
ment, and other exit costs during the fourth quarter of 
fi scal 2015 related to this asset.

We  will  continue  to  monitor  these  businesses  for 

potential impairment.

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

Financial Instruments
Th  e 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 31, 2015, and 
May 25, 2014, 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 

 2015 

2014  2015 

2014   2015   2014   2015  

 2015

Available for sale:

  Debt securities 

$2.6  $318.6 $  2.6  $318.8   $ — 

$0.2   $ — 

$ —

  Equity securities 

 1.8  

  1.8  8.3  

 7.2     6.5  

 5.4   — 

—

Total 

$4.4  $320.4  $10.9 $326.0   $6.5   $5.6   $ — 

$ —

Th  ere were no realized gains or losses from sales of 
available-for-sale marketable securities. Gains and losses 
are determined by specifi c identifi cation. Classifi cation of 
marketable securities as current or noncurrent is depen-
dent upon our intended holding period, the security’s 
maturity date, or both. Th  e aggregate unrealized gains 
and  losses  on  available-for-sale  securities,  net  of  tax 
eff ects, are classifi ed 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) 

$   2.5  

$   2.5 

From 1 to 3 years 

From 4 to 7 years 

Equity securities 

Total 

   — 

    0.1  

    1.8  

   —

    0.1 

    8.3 

$  4.4  

$  10.9 

As of May 31, 2015, cash and cash equivalents total-
ing $40.1 million were pledged as collateral for deriv-
ative  contracts.  As  of  May  31,  2015,  $4.1  million  of 
certain accounts receivable were pledged as collateral 
against a foreign uncommitted line of credit.

Th  e  fair  value  and  carrying  amounts  of  long-term 
debt, including the current portion, were $8,996.6 mil-
lion and $8,608.1 million, respectively, as of May 31, 2015. 
Th  e fair value of long-term debt was estimated using 
market  quotations  and  discounted  cash  fl ows  based 
on our current incremental borrowing rates for simi-
lar types of instruments. Long-term debt is a Level 2 
liability 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 foreign 
currency exchange rates and commodity and equity 
prices. To manage these risks, we may enter into var-
ious 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 

52

GENERAL  MILLS

 
 
 
 
  
  
  
  
 
 
 
 
 
 
  
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 off set 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 assessments required to achieve hedge account-
ing for commodity 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 fl ow 
hedge accounting, we nonetheless believe that these 
instruments are eff ective 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 aff ects 
earnings. At that time we reclassify the gain or loss 
from unallocated corporate items to segment operating 
profi t, allowing our operating segments to realize the 
economic eff ects of the derivative without experiencing 
any resulting mark-to-market volatility, which remains 
in unallocated corporate items. 

Unallocated corporate items for fi scal 2015, 2014 and 

2013 included:

In Millions 

 2015 

2014  

 2013

Fiscal Year

Net loss on mark-to-market 
  valuation of commodity positions  $ (163.7) 
Net loss on commodity 
  positions reclassifi ed from 
  unallocated corporate items 
to segment operating profi t 
Net mark-to-market revaluation 
  of certain grain inventories 
Net mark-to-market valuation 
  of certain commodity positions 

   (10.4) 

    84.4  

$   (4.9) 

$   (7.6)

   51.2  

   13.7 

     2.2  

    (1.7)

recognized in unallocated 

  corporate items 

$  (89.7) 

 $  48.5  

$   4.4 

As of May 31, 2015, the net notional value of com-
modity derivatives was $384.0 million, of which $214.7 
million related to agricultural inputs and $169.3 million 
related to energy inputs. Th  ese 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  fi xed-rate  debt,  and  existing 
and  future  issuances  of  fl oating-rate  debt.  Primary 
exposures include U.S. Treasury rates, LIBOR, Euribor, 
and commercial 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 interest rate changes, to reduce the vola-
tility of our fi nancing costs, and to achieve a desired 
proportion of fi xed versus fl oating-rate debt, based on 
current  and  projected  market  conditions.  Generally 
under these swaps, we agree with a counterparty to 
exchange the diff erence between fi xed-rate and fl oat-
ing-rate interest amounts based on an agreed upon 
notional principal amount.

Floating  Interest  Rate  Exposures  —  Floating-to-
fi xed  interest  rate  swaps  are  accounted  for  as  cash 
fl ow hedges, as are all hedges of forecasted issuances 
of debt. Eff ectiveness is assessed based on either the 
perfectly eff ective hypothetical derivative method or 
changes in the present value of interest payments on 
the underlying debt. Eff ective gains and losses deferred 
to AOCI are reclassifi ed into earnings over the life of 
the associated debt. Ineff ective gains and losses are 
recorded as net interest. Th  e amount of hedge ineff ec-
tiveness was less than $1 million in each of fi scal 2015, 
2014, and 2013.

Fixed  Interest  Rate  Exposures  —  Fixed-to-fl oating 
interest  rate  swaps  are  accounted  for  as  fair  value 
hedges with eff ectiveness assessed based on changes 
in the fair value of the underlying debt and derivatives, 
using incremental borrowing rates currently available 
on loans with similar terms and maturities. Ineff ective 
gains and losses on these derivatives and the under-
lying hedged items are recorded as net interest. Th  e 
amount of hedge ineff ectiveness was a $1.6 million gain 
in fi scal 2015 and less than $1 million in fi scal 2014 
and 2013.

In advance of planned debt fi nancing, we entered 
into €600.0 million of forward starting swaps with an 
average fi xed rate of 0.5 percent.  All of these forward 
starting swaps were cash settled for $6.5 million during 

2015 ANNUAL  REPORT

53

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

In Millions 

 May 31,  
2015 

May 25, 
 2014

Pay-fl oating swaps – notional amount 

$ 1,250.0    $  250.0  

  Average receive rate 

  Average pay rate 

 1.6%     

0.9% 

 0.7%     

 0.5% 

Th  e swap contracts mature at various dates from fi s-

cal 2016 to 2020 as follows:

In Millions 

2016  

2017  

2018  

2019  

2020  

Total 

 Pay Floating

$   250.0 

—

    500.0 

—

    500.0 

$  1,250.0 

the fourth quarter of fi scal 2015, coincident with the 
issuance of our €500 million 8-year fi xed-rate notes 
and €400 million 12-year fi xed-rate notes.

During the second quarter of fi scal 2015, we entered 
into swaps to convert $500.0 million of 1.4 percent 
fi xed-rate notes due October 20, 2017, and $500.0 mil-
lion  of  2.2  percent  fi xed-rate  notes  due  October  21, 
2019, to fl oating rates.

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

During the third quarter of fi scal 2013, we entered 
into swaps to convert $250.0 million of 0.875 percent 
fi xed-rate notes due January 29, 2016, to fl oating rates. 
As of May 31, 2015, the pre-tax amount of cash-set-
tled interest rate hedge gain or loss remaining in AOCI 
which will be reclassifi ed to earnings over the remain-
ing term of the related underlying debt follows:

In Millions 

5.7% notes due February 15, 2017 

5.65% notes due February 15, 2019 

3.15% notes due December 15, 2021 

1.0% notes due April 27, 2023 

3.65% notes due February 15, 2024 

1.5% notes due April 27, 2027 

5.4% notes due June 15, 2040 

4.15% notes due February 15, 2043 

Net pre-tax hedge loss in AOCI 

Gain/(Loss)

$  (3.8)

 1.8 

    (64.7)

 (1.9)

 15.5 

 (3.9)

    (14.0)

 10.9 

  $(60.1)

54

GENERAL  MILLS

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

May 31, 2015

Assets 

Gross Amounts Not 
Off set in the 
Balance Sheet (e) 

Liabilities

Gross Amounts Not
Off set in the
Balance Sheet (e)

Gross 

Gross
Assets

Amounts of  Off set in 
Recognized 
Instruments  Received  Amount (c)  Liabilities 

Cash 
Collateral 

Net 

Net 

the Balance  Amounts of 

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

Net

Cash
Collateral 

Gross 

Gross 
Liabilities 
Amounts of  Off set in 
Recognized  the Balance  Amounts of  Financial 

Net 

In Millions 

Assets 

Sheet (a) 

Assets (b) 

Commodity

  contracts 

$ 10.1  

$ — 

$ 10.1  

$ (1.3) 

$ — 

$ 8.8    $ (59.4) 

$ — 

$ (59.4) 

$ 1.3   $ 40.1   $ (18.0)

Interest rate

  contracts 

Foreign

  exchange

 4.0  

 — 

 4.0  

 —  

 — 

 4.0  

 — 

 — 

 — 

 — 

 — 

 —

  contracts 

 25.9  

 — 

 25.9  

 (12.5) 

 — 

 13.4  

  (65.3) 

 — 

 (65.3) 

 12.5  

 — 

(52.8)

Total 

$ 40.0  

$ —  

$ 40.0   $ (13.8) 

$ — 

$ 26.2   $ (124.7) 

$ — 

$ (124.7)  $ 13.8   $ 40.1   $ (70.8)

(a) Includes related collateral off set 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 25, 2014

Assets 

Gross Amounts Not 
Off set in the 
Balance Sheet (e) 

Liabilities

Gross Amounts Not
Off set in the
Balance Sheet (e)

Gross 

Gross
Assets

Amounts of  Off set in 
Recognized 
Instruments  Received  Amount (c)  Liabilities 

Cash 
Collateral 

Net 

Net 

the Balance  Amounts of 

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

Net

Cash
Collateral 

Gross 

Gross 
Liabilities 
Amounts of  Off set 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 off set 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.

2015 ANNUAL REPORT

55

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
foreign  exchange  market  mechanism  (SIMADI).  We 
expect to be able to access U.S. dollars through the 
SIMADI market. SIMADI has signifi cantly higher for-
eign exchange rates than those available through the 
other  foreign  exchange  mechanisms.  In  fi scal  2015, 
we recorded an $8.0 million foreign exchange loss in 
unallocated corporate items resulting from the remea-
surement of assets and liabilities of our Venezuelan 
subsidiary at the SIMADI rate of 199 bolivars per U.S. 
dollar. Our Venezuela operations represent less than 1 
percent of our consolidated assets, liabilities, net sales, 
and segment operating profi t. As of May 31, 2015, we 
had $0.3 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 employ-
ees in our deferred compensation plan are revalued. 
We use equity swaps to manage this risk. As of May 
31, 2015, the net notional amount of our equity swaps 
was $124.2 million. Th  ese swap contracts mature in 
fi scal 2016.

Foreign Exchange Risk
Foreign  currency  fl uctuations  aff ect  our  net  invest-
ments in foreign subsidiaries and foreign currency cash 
fl ows related to third party purchases, intercompany 
loans,  product  shipments,  and  foreign-denominated 
debt. We are also exposed to the translation of foreign 
currency earnings to the U.S. dollar. Our principal expo-
sures 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 fl ow 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 off -
set  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 31, 2015, the net notional value of foreign 
exchange derivatives was $1,448.5 million. Th  e amount 
of hedge ineff ectiveness was less than $1 million in 
each of fi scal 2015, 2014, and 2013.

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 fourth quarter 
of fi scal 2015, we entered into a net investment hedge 
for a portion of our net investment in foreign opera-
tions denominated in euros by issuing €900.0 million 
of euro-denominated bonds. During the second quarter 
of fi scal 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 31, 2015, we 
had deferred net foreign currency transaction gains of 
$10.7 million in AOCI associated with hedging activity.

Venezuela is a highly infl ationary economy and 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 2014, the Venezuelan government established 
a new foreign exchange market mechanism (SICAD 2) 
and at that time indicated that it would be the mar-
ket through which U.S. dollars would be obtained for 
the remittance of dividends. On February 12, 2015, the 
Venezuelan government replaced SICAD 2 with a new 

56

GENERAL  MILLS

Fair Value Measurements And Financial Statement Presentation
Th  e 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 31, 2015 and May 25, 2014, were as follows:

In Millions 

 Level 1  Level 2   Level 3 

 Total 

 Level 1   Level 2   Level 3  

Total

May 31, 2015 

 May 31, 2015

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) 
  Long-lived assets (g) 

Indefi nite-lived intangible asset (h) 

Total  

$  —  $  4.0  $  —  $  4.0   $  —  $ 

 —   $ — $  — 

 — 

 — 

  25.5  

  29.5  

 — 

  25.5  

—    (23.3) 

 —     (23.3)

—     29.5  

  —    (23.3) 

 —     (23.3)

 — 

  7.2  
 — 

  0.4  

  2.9  
  3.3  

 —  

  0.4  

 —     10.1  
  3.3  
—  

— 

— 
— 

 (42.0) 

 —     (42.0)

 (59.4)  —     (59.4)
  (7.8)

 (7.8)  —  

  7.2  

  6.6  

— 

  13.8  

—   (109.2)  —    (109.2)

  8.3  

  2.6  

 — 

  10.9  

 — 

 — 

  37.8  

 —  

 37.8  

 —   154.3    154.3  

  8.3     40.4  154.3    203.0  

— 

— 

— 

— 

—  

 — 

 —  

 —  

 — 

— 

 — 

  — 

—

—

—

—

Total assets, liabilities, and derivative positions recorded at fair value 

$15.5  $76.5  $154.3  $246.3  $  —  $(132.5)  $ —  $(132.5)

(a)  Th  ese 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)   Th  ese 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.

(g)  We recorded $30.3 million in non-cash impairment charges in fi scal 2015 to write down certain long-lived assets to their fair value. Fair value was based 
on recently reported transactions for similar assets in the marketplace. Th  ese assets had a carrying value of $68.1 million and were associated with the 
restructuring actions described in Note 4.

(h)  We recorded a $260.0 million non-cash impairment charge in fi scal 2015 to write down our Green Giant brand asset to its fair value of $154.3 million. Th  is 

asset had a carrying value of $414.3 million. See Note 6 for additional information.

2015 ANNUAL  REPORT

57

  
  
 
 
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 

  recorded at fair value 

$  —  $   0.7   $  —  $   0.7  

 $ — $  — 

$ —  $  —

— 

  9.9  

 — 

  10.6  

— 

— 

 9.9  

  —    (12.6) 

—    (12.6)

  10.6    —    (12.6) 

 —    (12.6)

 — 

  0.6  

— 

  0.6    — 

  (6.5) 

  11.1  

  8.0    —  

 19.1    — 

  (4.0) 

 — 

  7.5  

 —  

  7.5    — 

  (4.9) 

  11.1     16.1  

 — 

  27.2    —    (15.4) 

 — 

 — 

 — 

 — 

  (6.5)

  (4.0)

 (4.9)

 (15.4)

 7.2    318.8  

  7.2    318.8  

 —    326.0  

— 
 —    326.0    — 

—   —  
 — 
 —  

—

 —

$ 18.3   $ 345.5   $  —  $ 363.8 

$ — $  (28.0)  $ —  $ (28.0)

(a)  Th  ese 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)   Th  ese 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 signifi cantly change our valuation techniques from prior periods. 

58

GENERAL  MILLS

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

instruments for the fi scal years ended May 31, 2015, and May 25, 2014, follows:

In Millions 

Derivatives in Cash Flow Hedging Relationships:

  Amount of gain (loss) recognized in 

 Interest Rate   Foreign Exchange 

Contracts  

Contracts 

Equity   
Contracts 

Commodity
Contracts 

Total 

 Fiscal Year 

 Fiscal Year 

 Fiscal Year 

 Fiscal Year 

 Fiscal Year

2015  

 2014 

2015  

2014 

2015  

2014 

2015 

 2014  

2015 

 2014

   other comprehensive income (OCI) (a)   

$(5.9)  $10.6   $13.3   $0.6   $ — 

$ —    $ —    $ —    $7.4   $11.2 

  Amount of net gain (loss) reclassifi ed 

   from AOCI into earnings (a) (b) 

  (10.6)    (11.7) 

 5.0    16.4  

 —   

 —   

 —   

 —     (5.6) 

 4.7 

  Amount of net gain (loss) recognized 

   in earnings (c) 

Derivatives in Fair Value Hedging Relationships:

  Amount of net gain recognized 

   in earnings (d) 

Derivatives in Net Investment Hedging Relationships:
  Amount of loss recognized in OCI (a)  
Derivatives Not Designated as Hedging Instruments: 
  Amount of net gain (loss) recognized in earnings (d) 

(a) Eff ective portion. 

(0.6)  

 —   

  0.1     (0.1) 

 —   

 —   

 —   

 —      (0.5) 

  (0.1)

  1.6  

  0.2  

  —   

  —   

  —   

  —    

 —    

 —   

 1.6  

  0.2

 —   

  —      (6.9) 

  —   

  —   

  —   

  —   

  —      (6.9) 

  —  

  —   

  —     (54.3)    (20.0) 

  9.6  

  9.8   (163.7) 

  (4.9)  (208.4)   (15.1)

(b)  Gain (loss) reclassifi ed 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 ineff ective 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 eff ectiveness.

(d)  Gain 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.

2015 ANNUAL  REPORT

59

  
 
  
 
 
 
 
our International segment accounted for 24 percent of 
its fi scal 2015 net sales, and the fi ve largest custom-
ers in our Convenience Stores and Foodservice segment 
accounted for 44 percent of its fi scal 2015 net sales.

We enter into interest rate, foreign exchange, and 
certain  commodity  and  equity  derivatives,  primarily 
with a diversifi ed 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. 
Th  ese transactions may expose us to potential losses 
due to the risk of nonperformance by these counter-
parties; however, we have not incurred a material loss. 
We  also  enter  into  commodity  futures  transactions 
through various regulated exchanges.

Th  e  amount  of  loss  due  to  the  credit  risk  of  the 
counterparties, should the counterparties fail to per-
form according to the terms of the contracts, is $16.7 
million against which we do not hold collateral. Under 
the terms of our swap agreements, some of our trans-
actions require collateral or other security to support 
fi nancial  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 coun-
terparty defaults.

We off er certain suppliers access to a third party ser-
vice that allows them to view our scheduled payments 
online. Th  e third party service also allows suppliers to 
fi nance advances on our scheduled payments at the 
sole discretion of the supplier and the third party. We 
have no economic interest in these fi nancing arrange-
ments and no direct relationship with the suppliers, 
the third party, or any fi nancial institutions concerning 
this service. All of our accounts payable remain as obli-
gations to our suppliers as stated in our supplier agree-
ments. As of May 31, 2015, $448.6 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 31, 2015, the aft er-tax amounts of unrealized 
gains and losses in AOCI related to hedge derivatives 
follows:

In Millions 

 Aft er-Tax Gain/(Loss)

Unrealized losses from interest rate cash fl ow hedges 

$  (36.5)

Unrealized gains from foreign currency cash fl ow hedges    

 7.7 

Aft er-tax loss in AOCI related to hedge derivatives 

$  (28.8)

Th  e net amount of pre-tax gains and losses in AOCI 
as of May 31, 2015, that we expect to be reclassifi ed 
into net earnings within the next 12 months is $2.3 
million of gain.

Credit-Risk-Related Contingent Features
Certain  of  our  derivative  instruments  contain  pro-
visions  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  deriva-
tive instruments could request full collateralization on 
derivative instruments in net liability positions. Th  e 
aggregate fair value of all derivative instruments with 
credit-risk-related contingent features that were in a 
liability position on May 31, 2015, was $81.5 million. 
We have posted $25.0 million of collateral under these 
contracts. If the credit-risk-related contingent features 
underlying these agreements had been triggered on 
May 31, 2015, we would have been required to post 
$56.5 million of collateral to counterparties. 

Concentrations Of Credit And Counterparty 
Credit Risk
During fi scal 2015, Wal-Mart Stores, Inc. and its affi  li-
ates (Wal-Mart) accounted for 21 percent of our consol-
idated 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 9 percent of our net sales in 
the Convenience Stores and Foodservice segment. As 
of May 31, 2015, Wal-Mart accounted for 29 percent of 
our U.S. Retail receivables, 6 percent of our International 
receivables, and 9 percent of our Convenience Stores 
and Foodservice receivables. Th  e fi ve largest customers 
in our U.S. Retail segment accounted for 54 percent of 
its fi scal 2015 net sales, the fi ve largest customers in 

60

GENERAL  MILLS

NOTE 8. DEBT

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

 May 31, 2015 

 May 25, 2014 

  Weighted- 
average  
Interest 
Rate 

Notes 
Payable  

 Weighted-
average
Interest
Rate

Notes 
Payable 

In Millions 

U.S. commercial paper 

$432.0  

  0.3%  $1,007.6 

0.2%

Financial institutions 

 183.8  

  9.5  

  104.1  

12.1 

Total 

$615.8  

  3.0%   $1,111.7  

 1.3%

To ensure availability of funds, we maintain bank 
credit lines suffi  cient to cover our outstanding notes 
payable. Commercial paper is a continuing source of 
short-term fi nancing. We have commercial paper pro-
grams available to us in the United States and Europe. 
We  also  have  uncommitted  and  asset-backed  credit 
lines that support our foreign operations. 

Th  e following table details the fee-paid committed 
and uncommitted credit lines we had available as of 
May 31, 2015:

In Billions 

Credit facility expiring:

  April 2017 

  May 2019 

  June 2019 

Total committed credit facilities 

Uncommitted credit facilities 

Total committed and uncommitted 

 Facility 
Amount 

Borrowed
Amount

$  1.7  

$  — 

   1.0  

   0.2  

   2.9  

   0.5  

   —

   0.1 

   0.1 

   0.1 

  credit facilities 

$  3.4  

$  0.2 

In June 2014, our subsidiary, Yoplait S.A.S. entered 
into a €200.0 million fee-paid committed credit facility 
that is scheduled to expire in June 2019.

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.

Th  e credit facilities contain covenants, including a 
requirement to maintain a fi xed charge coverage ratio 
of at least 2.5 times. We were in compliance with all 
credit facility covenants as of May 31, 2015.

Long-Term Debt In April 2015, we issued €500.0 mil-
lion principal amount of 1.0 percent fi xed-rate notes due 
April 27, 2023 and €400.0 million principal amount of 
1.5 percent fi xed-rate notes due April 27, 2027. Interest 
on the notes is payable annually in arrears. Th  e notes 
due April 27, 2023 may be redeemed in whole, or in 
part, at our option at any time prior to January 27, 2023 
for a specifi ed make whole amount and any time on or 
aft er that date at par. Th  e notes due April 27, 2027 
may be redeemed in whole, or in part, at our option at 
any time prior to January 27, 2027 for a specifi ed make 
whole amount and any time on or aft er that date at 
par. Th  ese notes are senior unsecured obligations that 
include a change of control repurchase provision. Th  e 
net proceeds were used for general corporate purposes 
and to reduce our commercial paper borrowings.  

In March 2015, we repaid $750.0 million of 5.2 per-

cent notes.

In October 2014, we issued $500.0 million aggregate 
principal amount of 1.4 percent fi xed-rate notes due 
October 20, 2017 and $500.0 million aggregate princi-
pal amount of 2.2 percent fi xed-rate notes due October 
21, 2019. Interest on the notes is payable semi-annually 
in arrears. Th  e notes may be redeemed in whole, or in 
part, at our option at any time at the applicable redemp-
tion price. Th  e notes are senior unsecured obligations 
that include a change of control repurchase provision. 
Th  e net proceeds were used to fund our acquisition of 
Annie’s and for general corporate purposes.

In  June  2014,  we  issued  €200.0  million  principal 
amount  of  2.2  percent  fixed-rate  senior  unsecured 
notes due June 24, 2021 in a private placement off er-
ing. Interest on the notes is payable semi-annually in 
arrears. Th  e notes may be redeemed in whole, or in 
part, at our option at any time for a specifi c make-
whole amount and include a change of control repur-
chase  provision.  The  net  proceeds  were  used  to 
refi nance existing debt.

In  June  2014,  we  repaid  €290.0  million  of  float-

ing-rate notes.  

In  May  2014,  we  repaid  $400.0  million  of  float-
ing-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 fi xed-rate notes due 
February 15, 2024 and $250.0 million aggregate princi-
pal amount of fl oating-rate notes due January 28, 2016. 
Interest on the fi xed-rate notes is payable semi-annu-
ally in arrears. Th  e fi xed-rate notes may be redeemed 
in whole, or in part, at our option at any time prior to 

2015 ANNUAL  REPORT

61

  
 
 
 
 
 
 
 
November 15, 2023 for a specifi ed make whole amount 
and any time on or aft er that date at par. Th  e fl oat-
ing-rate  notes  bear  interest  equal  to  three-month 
LIBOR plus 20 basis points, subject to quarterly reset. 
Interest on the fl oating-rate notes is payable quarterly 
in arrears. Th  e fl oating-rate notes are not redeemable 
prior to maturity. Th  e fi xed-rate and fl oating-rate notes 
are senior unsecured obligations that include a change 
of control repurchase provision. Th  e 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 fi xed-rate notes 
due November 16, 2020. Interest on the notes is pay-
able annually in arrears. Th  e notes may be redeemed 
in whole, or in part, at our option at any time prior to 
August 16, 2020 for a specifi ed make whole amount 
and any time on or aft er that date at par. Th  ese notes 
are senior unsecured obligations that include a change 
of control repurchase provision. Th  e net proceeds were 
used for general corporate purposes and to reduce our 
commercial paper borrowings. 

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

In Millions 

 May 31, 2015 

 May 25, 2014

5.65% notes due February 15, 2019 

$1,150.0  

$1,150.0 

5.7% notes due February 15, 2017 

 1,000.0  

 1,000.0 

3.15% notes due December 15, 2021 

 1,000.0  

 1,000.0 

5.2% notes due March 17, 2015 

— 

 750.0 

Euro-denominated 2.1% notes due 

  November 16, 2020 

 549.4  

 681.5 

Euro-denominated 1.0% notes due 

  April 27, 2023 

1.4% notes due October 20, 2017 

5.4% notes due June 15, 2040 

4.15% notes due February 15, 2043 

3.65% notes due February 15, 2024 

 549.4  

  500.0  

  500.0  

  500.0  

  500.0  

2.2% notes due October 21, 2019 

  500.0   

—

 —

 500.0 

 500.0 

 500.0 

—

Floating-rate notes due January 29, 2016 

  500.0  

  500.0 

Euro-denominated 1.5% notes due 

  April 27, 2027 

  439.5  

Floating-rate notes due December 15, 2014  

 — 

0.875% notes due January 29, 2016 

  250.0  

Floating-rate notes due January 28, 2016 

  250.0  

—

 395.3 

 250.0 

250.0 

Euro-denominated 2.2% notes due 

In  August  2013,  we  repaid  $700.0  million  of  5.25 

  June 24, 2021 

 219.7  

—

percent notes.  

Medium-term notes, 0.02% to 6.44%, 

  due fi scal 2017 or later 

Other, including capital leases 

  204.2  

  204.2 

  (4.1) 

  (6.9)

 8,608.1  

  7,674.1 

Less amount due within one year 

  (1,000.4) 

 (1,250.6)

Total long-term debt 

$7,607.7  

$6,423.5 

Principal  payments  due  on  long-term  debt  in  the 
next fi ve years based on stated contractual maturities, 
our intent to redeem, or put rights of certain note hold-
ers are $1,000.4 million in fi scal 2016, $1,103.4 million in 
fi scal 2017, $604.5 million in fi scal 2018, $1,150.2 million 
in fi scal 2019, and $500.1 million in fi scal 2020.

Certain of our long-term debt agreements contain 
restrictive covenants. As of May 31, 2015, we were in 
compliance with all of these covenants.

As of May 31, 2015, the $60.1 million pre-tax loss 
recorded in AOCI associated with our previously des-
ignated interest rate swaps will be reclassifi ed to net 
interest over the remaining lives of the hedged trans-
actions. Th  e amount expected to be reclassifi ed from 
AOCI to net interest in fi scal 2016 is a $10.6 million 
pre-tax loss.

62

GENERAL  MILLS

     
NOTE 9. REDEEMABLE AND 
NONCONTROLLING INTERESTS

Our principal redeemable and noncontrolling interests 
relate to our Yoplait SAS, Yoplait Marques SNC, Liberté 
Marques Sàrl, and General Mills Cereals, LLC (GMC) 
subsidiaries. In addition, we have six foreign subsid-
iaries that have noncontrolling interests totaling $8.2 
million as of May 31, 2015.

We have a 51 percent controlling interest in Yoplait 
SAS and a 50 percent interest in Yoplait Marques SNC 
and Liberté Marques Sàrl. Sodiaal holds the remaining 
interests in each of the entities. On the acquisition date, 
we recorded the $904.4 million fair value of Sodiaal’s 
49 percent euro-denominated interest in Yoplait SAS 
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 
through  a  maximum  term  expiring  December  2020. 
We adjust the value of the redeemable interest through 
additional paid-in capital on our Consolidated Balance 
Sheets quarterly to the redeemable interest’s redemp-
tion value, which approximates its fair value. Yoplait 
SAS pays dividends annually if it meets certain fi nan-
cial metrics set forth in its shareholders agreement. As 
of May 31, 2015, the redemption value of the euro-de-
nominated redeemable interest was $778.9 million. 

In addition, a subsidiary of Yoplait SAS 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 $271.3 mil-
lion for fi scal 2015 and $311.2 million for fi scal 2014.

On  the  acquisition  dates,  we  recorded  the  $281.4 
million fair value of Sodiaal’s 50 percent euro-denom-
inated  interest  in  Yoplait  Marques  SNC  and  50  per-
cent Canadian dollar-denominated interest in Liberté 
Marques  Sàrl  as  noncontrolling  interests  on  our 
Consolidated  Balance  Sheets.  Yoplait  Marques  SNC 
earns a royalty stream through a licensing agreement 
with Yoplait SAS for the rights to Yoplait and related 
trademarks. Liberté Marques Sàrl earns a royalty stream 
through licensing agreements with certain Yoplait group 
companies for the rights to Liberté and related trade-
marks. Th  ese entities pay dividends annually based on 
their available cash as of their fi scal year end. 

During fi scal 2015, we paid $17.7 million of dividends 
to  Sodiaal  under  the  terms  of  the  Yoplait  SAS  and 
Yoplait Marques SNC shareholder agreements. 

Th  e 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, to the holder’s capital account bal-
ance established in the most recent mark-to-market 
valuation (currently $251.5 million). In fi scal 2015, the 
fl oating preferred return rate was equal to the sum of 
three-month LIBOR plus 110 basis points. Th  e preferred 
return  rate  is  adjusted  every  three  years  through  a 
negotiated agreement with the Class A Interest holder 
or through a remarketing auction. On June 1, 2015, sub-
sequent to our year-end, the fl oating preferred return 
rate on GMC’s Class A interests was reset to the sum of 
three-month LIBOR plus 125 basis points. 

For fi nancial reporting purposes, the assets, liabilities, 
results of operations, and cash fl ows of our non-wholly 
owned subsidiaries are included in our Consolidated 
Financial Statements. Th  e third-party investor’s share 
of the net earnings of these subsidiaries is refl ected 
in net earnings attributable to redeemable and non-
controlling interests in the Consolidated Statements of 
Earnings. 

Our noncontrolling interests contain restrictive cove-
nants. As of May 31, 2015, 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 May 6, 2014, our Board of Directors authorized 
the repurchase of up to 100 million shares of our com-
mon 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. Th  e  authorization 
has no specifi ed termination date.

During fi scal 2015, we repurchased 22.3 million shares 
of common stock for an aggregate purchase price of 
$1,161.9 million. During fi scal 2014, we repurchased 35.6 
million shares of common stock for an aggregate pur-
chase price of $1,774.4 million. During fi scal 2013, we 
repurchased 24.2 million shares of common stock for 
an aggregate purchase price of $1,014.9 million.  

During the fourth quarter of fi scal 2013, we entered 
into  an  Accelerated  Share  Repurchase  (ASR)  agree-
ment with an unrelated third party fi nancial institution 
to repurchase an aggregate of $300.0 million of our 

2015 ANNUAL REPORT

63

outstanding common stock. Under the ASR agreement, 
we paid $300.0 million to the fi nancial 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 agree-
ment during the fi rst quarter of fi scal 2014. As of May 
26, 2013, we recorded this transaction as an increase 

in treasury 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 fi rst 
quarter of fi scal 2014, we reclassifi ed the $30.0 million 
to treasury stock from additional paid-in capital on our 
Consolidated Balance Sheets.

Th  e following table provides details of total comprehensive income:

Pretax 

General Mills 
Tax 

Net 

Noncontrolling 
Interests  
Net 

Redeemable
Interests 
Net

Fiscal 2015

$  1,221.3  

$   8.2  

$   29.9 

In Millions 

Net earnings, including earnings 

  attributable to redeemable and 

  noncontrolling interests 

Other comprehensive income (loss): 

  Foreign currency translation 

  Net actuarial loss 

  Other fair value changes: 

    Securities 

    Hedge derivatives 

  Reclassifi cation to earnings: 

$  (727.9) 

   (561.1) 

$  — 

   202.7 

    (727.9) 

    (358.4) 

    1.3  

   13.6  

 (0.5) 

 (4.8) 

 0.8  

 8.8  

 1.2  

 105.1  

    (970.4) 

$ 

 250.9  

    Hedge derivatives (a) 

    0.7  

 0.5  

    Amortization of losses and 

    prior service costs (b) 

Other comprehensive loss  

Total comprehensive income (loss) 

  170.2  

(1,103.2) 

    (65.1) 

   132.8  

   (78.2) 

   —  

   — 

   — 

   — 

   — 

    (78.2) 

$  (70.0) 

   (151.8)

—

   —

 (4.7)

 3.7 

   —

   (152.8)

$  (122.9)

(a)  Loss reclassifi ed 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 reclassifi ed from AOCI into earnings is reported in SG&A expense.

64

GENERAL  MILLS

  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
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 

  Reclassifi cation 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  

    19.1  

   — 

   — 

   — 

    41.4 

   —

   —

 (2.4)

    (4.7) 

 0.2  

 (4.5) 

   — 

 (0.1)

  172.7  

  438.3  

    (65.1) 

   (193.3) 

 107.6  

 245.0  

$  2,069.4  

 — 

    19.1  

$  24.9  

   —

    38.9 

$   70.0 

(a)  Gain reclassifi ed 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 reclassifi ed from AOCI into earnings is reported in SG&A expense.

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 
  Reclassifi cation 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 reclassifi ed 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 reclassifi ed from AOCI into earnings is reported in SG&A expense.

2015 ANNUAL  REPORT

65

  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
In fi scal 2015, 2014, and 2013, except for reclassifi -
cations to earnings, changes in other comprehensive 
income (loss) were primarily non-cash items.

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

Accumulated other comprehensive loss balances, net 

of tax eff ects, were as follows:

Fiscal Year 

 2015   

 2014   

 2013  

In Millions 

 May 31, 2015 

 May 25, 2014

Estimated fair values of 

Foreign currency translation 

  adjustments 

Unrealized gain (loss) from:

  Securities 

  Hedge derivatives 

Pension, other postretirement, 

  and postemployment benefi ts:

  stock options granted  

 $ 7.22   

 $ 6.03   

 $ 3.65

 $   (536.6)   $ 

 191.3 

Assumptions: 

  3.7  

  (28.8) 

 2.9 

 (38.8)

  Risk-free interest rate 

  2.6%  

 2.6%   

 1.6% 

  Expected term 

  8.5 years  

 9.0 years  

 9.0 years 

  Expected volatility 

 17.5%  

  17.4% 

  Dividend yield 

  3.1%  

  3.1%  

17.3% 

3.5% 

  Net actuarial loss 

   (1,756.1) 

   (1,469.2)

  Prior service credits (costs) 

  7.1  

 (26.5)

Accumulated other comprehensive loss   $  (2,310.7) 

 $  (1,340.3)

NOTE 11. STOCK PLANS

We use broad-based stock plans to help ensure that 
management’s interests are aligned with those of our 
stockholders. As of May 31, 2015, a total of 27.1 mil-
lion  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. Th  e 
2011 Plan also provides for the issuance of cash-set-
tled share-based units, stock appreciation rights, and 
performance based stock awards. Stock-based awards 
now outstanding include some granted under the 2001, 
2005, 2006, 2007, and 2009 stock plans, under which 
no further awards may be granted. Th  e stock plans 
provide for accelerated vesting of awards upon retire-
ment, termination, or death of eligible employees and 
directors. 

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 fi nancial statements. 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, dividend 
yield, and the forfeiture rate. 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 considered, but did not use, implied volatility in 
our estimate, because trading activity in options on our 
stock, especially those with tenors of greater than 6 
months, is insuffi  cient 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. Th  e weighted-aver-
age expected term for all employee groups is presented 
in the table above. Th  e risk-free interest rate for peri-
ods during the expected term of the options is based on 
the U.S. Treasury zero-coupon yield curve in eff ect at 
the time of grant.

Any corporate income tax benefi t realized upon exer-
cise or vesting of an award in excess of that previously 
recognized in earnings (referred to as a windfall tax 
benefi t) is presented in the Consolidated Statements of 
Cash Flows as a fi nancing cash fl ow.

66

GENERAL  MILLS

  
  
  
  
  
  
  
  
  
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 

 2015  

 2014  

 2013 

 Fiscal Year

Net cash proceeds 

Intrinsic value of 

$ 163.7  

 $ 108.1   

$ 300.8 

  options exercised 

$ 201.9  

$ 166.6   

$ 297.2

Restricted  Stock,  Restricted  Stock  Units,  and 
Performance Share 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 
employees under the 2011 Plan. Restricted stock and 
restricted stock units generally vest and become unre-
stricted four years aft er the date of grant. Performance 
share units are earned based on our future achievement 
of three-year goals for average organic net sales growth 
and cumulative free cash fl ow. Performance share units 
are subject to a four year vesting period and will be set-
tled with common stock one year following the comple-
tion of the three-year performance period.  Th  e sale or 
transfer of these awards is restricted during the vest-
ing period. Participants holding restricted stock, but 
not restricted stock units or performance share units, 
are entitled to vote on matters submitted to holders 
of common stock for a vote. Th  ese awards accumulate 
dividends from the date of grant, but participants only 
receive payment if the awards vest.

Realized windfall tax benefi ts are credited to addi-
tional paid-in capital within the Consolidated Balance 
Sheets. Realized shortfall tax benefi ts (amounts which 
are less than that previously recognized in earnings) 
are fi rst off set against the cumulative balance of wind-
fall tax benefi ts, if any, and then charged directly to 
income tax expense, potentially resulting in volatility 
in our consolidated eff ective income tax rate. We calcu-
lated a cumulative memo balance of windfall tax ben-
efi ts for the purpose of accounting for future shortfall 
tax benefi ts.

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

Information on stock option activity follows: 

  Weighted- 
Average 
Exercise 

  Weighted-
Average
Exercise
Exercisable  Price Per  Outstanding  Price Per
Share
(Th  ousands) 

(Th  ousands) 

Options 

Options 

Share 

Balance as of 

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 

  Granted 
  Exercised 

  Forfeited or expired 

Balance as of 

 2,253.1  
 (7,297.2) 

 53.70 
  26.68 

 (47.7)  

 43.73 

May 31, 2015 

 26,991.5   $ 30.44  

 39,077.2   $ 34.35 

Stock-based compensation expense related to stock 
option awards was $18.1 million in fi scal 2015, $18.2 
million in fi scal 2014, and $17.5 million in fi scal 2013. 
Compensation  expense  related  to  stock-based  pay-
ments recognized in the Consolidated Statements of 
Earnings includes amounts recognized in restructuring, 
impairment, and other exit costs for fi scal 2015.

2015 ANNUAL REPORT

67

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

Equity Classifi ed 

Liability Classifi ed

Share- 
Settled 
Units 
(Th  ousands) 

Weighted- 
Average 
Grant-Date 
Fair Value 

Share- 
Settled 
Units 
(Th  ousands) 

Weighted- 
Average 
Grant-Date 
Fair Value 

Cash-Settled 
Share-Based 
Units 
(Th  ousands) 

Weighted-
Average
Grant-Date
Fair Value

Non-vested as of May 25, 2014 

  Granted 

  Vested 

  Forfeited, expired, or reclassifi ed 

Non-vested as of May 31, 2015 

 7,893.7  

  1,658.7  

  (2,978.7) 

  (338.1) 

  6,235.6  

$40.81  

  53.44  

  35.19  

  46.13  

$46.44  

  249.5  

 49.5  

  (55.7) 

 (6.3) 

 237.0  

$25.67  

  53.70   

  37.68  

  45.41  

$44.84  

  822.8  

$36.52 

—

  37.40 

  37.40 

$ 

 —

— 

  (822.1) 

 (0.7) 

— 

Fiscal Year

Number of units granted (thousands) 

Weighted average price per unit 

Th  e  total  grant-date  fair  value  of  restricted  stock 
unit awards that vested during fi scal 2015 was $133.7 
million, and $104.6 million vested during fi scal 2014.

As  of  May  31,  2015,  unrecognized  compensation 
expense related to non-vested stock options, restricted 
stock units, and performance share units was $101.9 
million. Th  is expense will be recognized over 17 months, 
on average.

Stock-based  compensation  expense  related  to 
restricted stock units, performance share units, and 
cash-settled share-based payment awards was $96.6 
million for fi scal 2015, $107.0 million for fi scal 2014, and 
$128.9 million for fi scal 2013. Compensation expense 
related  to  stock-based  payments  recognized  in  the 
Consolidated Statements of Earnings includes amounts 
recognized in restructuring, impairment, and other exit 
costs for fi scal 2015.

2015  

2014   

2013 

  1,708.2  

  2,144.1   

 2,404.9 

$53.45  

 $48.49  

 $38.41 

NOTE 12. EARNINGS PER SHARE

Basic  and  diluted  EPS  were  calculated  using  the 
following: 

In Millions, Except per Share Data 

 2015   

2014  

 2013 

Net earnings attributable 

  to General Mills 

$1,221.3    $1,824.4    $1,855.2 

Fiscal Year

Average number of common 

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

  Restricted stock, restricted 

  603.3  

  628.6  

 648.6 

  11.3  

  12.3  

  12.0 

   stock units, and other 

 4.2  

  4.8  

  5.0 

Average number of common 

  shares - diluted EPS 

  618.8  

  645.7  

  665.6 

Earnings per share - basic 
Earnings per share - diluted 

$  2.02    $   2.90   $ 
$  1.97    $   2.83   $ 

 2.86 
 2.79 

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

   In Millions 

 2015  

 2014  

 2013 

 Fiscal Year

 Anti-dilutive stock options, 

  restricted stock units, and 

  performance share units 

  2.1  

  1.7  

  0.6 

6 8

GENERAL  MILLS

 
 
 
 
 
     
     
  
 
 
 
NOTE 13. RETIREMENT BENEFITS AND 
POSTEMPLOYMENT BENEFITS

Defi ned Benefi t Pension Plans We have defi ned benefi t 
pension plans covering many employees in the United 
States,  Canada,  France,  and  the  United  Kingdom. 
Benefi ts for salaried employees are based on length of 
service and fi nal average compensation. Benefi ts for 
hourly  employees  include  various  monthly  amounts 
for each year of credited service. Our funding policy 
is consistent with the requirements of applicable laws. 
We made no voluntary contributions to our principal 
U.S. plans in fi scal 2015 and 2014, and made a $200.0 
million voluntary contribution in fi scal 2013. We do not 
expect to be required to make any contributions in fi s-
cal 2016. Our principal domestic retirement plan cover-
ing salaried employees has a provision that any excess 
pension assets would be allocated to active participants 
if the plan is terminated within fi ve years of a change 
in control. In fi scal 2012, we announced changes to 
our U.S. defi ned benefi t pension plans. All new salaried 
employees hired on or aft er June 1, 2013 are eligible 
for a new retirement program that does not include a 
defi ned benefi t pension plan. Current salaried employ-
ees remain in the existing defi ned benefi t pension plan 
with adjustments to benefi ts.

Other Postretirement Benefi t Plans We also sponsor 
plans that provide health care benefi ts to many of our 
retirees in the United States, Canada, and Brazil. Th  e 
United States salaried health care benefi t plan is con-
tributory, 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 fi scal 2015 and $24.0 million in voluntary con-
tributions to these plans in fi scal 2014.

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

Fiscal Year

2015  

 2014 

Health care cost trend rate 

  for next year 

6.5% and 7.3% 

 6.5% and 7.3%

Rate to which the cost 

  trend rate is assumed to 

  decline (ultimate rate) 

 5.0% 

 5.0%

Year that the rate reaches the 

  ultimate trend rate 

2025  

 2025 

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. Th  is 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 fi scal 2015. Rates are 
graded down annually until the ultimate trend rate of 
5.0 percent is reached in 2025 for all retirees. Th  e trend 
rates are applicable for calculations only if the retirees’ 
benefi ts increase as a result of health care infl ation. Th  e 
ultimate trend rate is adjusted annually, as necessary, 
to approximate the current economic view on the rate 
of long-term infl ation plus an appropriate health care 
cost premium. Assumed trend rates for health care costs 
have an important eff ect on the amounts reported for 
the other postretirement benefi t plans.

A one percentage point change in the health care 

cost trend rate would have the following eff ects:

In Millions 

One  

One 
Percentage   Percentage
Point
Decrease

Point  
Increase 

Eff ect on the aggregate of the service and 

interest cost components in fi scal 2016 

$  3.7  

$  (3.2)

Eff ect on the other postretirement 

  accumulated benefi t obligation as of 

  May 31, 2015 

   77.1  

  (68.9)

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. Th  e Act codifi es health 
care reforms with staggered eff ective dates from 2010 
to 2018. Estimates of the future impacts of several of 
the Act’s provisions are incorporated into our postre-
tirement benefi t liability.

Postemployment Benefi t Plans Under certain circum-
stances,  we  also  provide  accruable  benefi ts  to  former 
or inactive employees in the United States, Canada, and 
Mexico, and members of our Board of Directors, including 
severance and certain other benefi ts payable upon death. 
We recognize an obligation for any of these benefi ts that 
vest or accumulate with service. Postemployment benefi ts 

2015 ANNUAL REPORT

69

  
  
 
 
 
 
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 benefi t plans are unfunded.

We use our fi scal year end as the measurement date for our defi ned benefi t pension and other postretirement 

benefi t plans.

Summarized fi nancial information about defi ned benefi t pension, other postretirement benefi t, and postemploy-

ment benefi t plans is presented below:

Defi ned Benefi t 
Pension Plans 

Fiscal Year 

Other
Postretirement 
Benefi t Plans 

Fiscal Year 

Postemployment
Benefi t Plans

Fiscal Year

In Millions 

 2015  

 2014  

 2015  

 2014  

 2015  

2014 

Change in Plan Assets:
  Fair value at beginning of year 
  Actual return on assets 
  Employer contributions 
  Plan participant contributions 
  Benefi ts payments 
  Foreign currency  
Fair value at end of year 
Change in Projected Benefi t Obligation:
  Benefi t obligation at beginning of year 
  Service cost 
Interest cost 
  Plan amendment 
  Curtailment/other 
  Plan participant contributions 
  Medicare Part D reimbursements 
  Actuarial loss (gain) 
  Benefi ts payments  
  Foreign currency  
Projected benefi t obligation at end of year 
Plan assets less than benefi t 
  obligation as of fi scal year end 

$5,611.8   $ 5,066.1  
  740.2  
  25.6  
  6.7  
  (231.4) 
  4.6   
$5,758.5   $ 5,611.8  

 373.6  
  24.1  
  10.3  
  (244.9) 
 (16.4) 

$  517.3    $   436.9  
 59.1  
  24.1  
13.5 
  (16.3)
—
$   582.8   $   517.3 

44.0  
  24.1  
 13.6  
  (16.2) 
— 

$5,618.0   $ 5,381.4  
  133.0  
  239.5  
  17.8  
— 
   6.7  
— 
  67.6  
  (231.6) 
  3.6  
$ 6,252.1   $ 5,618.0  

  137.0  
  249.2  
  1.9  
  19.9  
  10.3  
— 
  479.7  
 (245.5) 
  (18.4) 

$  1,074.8   $  1,148.2  
 22.7  
 50.5  
 18.2   
  (2.9) 
  13.5  
  4.3  
  (119.4) 
  (59.3) 
  (1.0) 
$  1,079.6    $  1,074.8  

 22.4  
46.9  
 (42.4)  
  3.4  
  13.6  
 3.2  
 23.5  
  (62.8) 
  (3.0) 

$  145.3  
  7.5  
  4.3  
— 
9.5  
 — 
— 
  (0.4) 
  (19.1)  
  (0.5) 
$  146.6  

$  145.4 
   7.7
  4.1 
—
 3.7 
—
—
  1.8
 (17.2)
 (0.2)
$ 145.3 

$  (493.6)   $ 

(6.2) 

$   (496.8)  $  (557.5) 

$  (146.6)  $ (145.3)

Assumed mortality rates of plan participants are a critical estimate in measuring the expected payments a partic-
ipant will receive over their lifetime and the amount of expense we recognize. On October 27, 2014, the Society of 
Actuaries published RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014, which both refl ect improved 
longevity. We adopted the change to the mortality assumptions to remeasure our defi ned benefi t pension plans and 
other postretirement benefi t plans obligations, which increased the total of these obligations by $436.7 million.

Th  e accumulated benefi t obligation for all defi ned benefi t pension plans was $5,750.4 million as of May 31, 2015, 

and $5,093.1 million as of May 25, 2014.

Amounts recognized in AOCI as of May 31, 2015, and May 25, 2014, are as follows:

Defi ned Benefi t 
Pension Plans 

Fiscal Year 

Other
Postretirement 
Benefi t Plans 

Fiscal Year 

Postemployment
Benefi t Plans 

Fiscal Year  

Total

Fiscal Year

In Millions 

 2015  

 2014  

 2015  

 2014  

 2015  

 2014  

 2015  

 2014 

Net actuarial loss 
Prior service (costs) credits 
Amounts recorded in accumulated 

 $(1,674.9)  $(1,389.2) 
 (26.1) 

  (13.8) 

 $(72.2) 
  23.8  

 $(70.2) 
  4.0  

 $ (9.0) 
  (2.9) 

 $ (9.8) 
 (4.4) 

 $(1,756.1)   $(1,469.2)
 (26.5)
 7.1     

  other comprehensive loss 

 $(1,688.7)  $(1,415.3) 

$(48.4) 

 $(66.2) 

 $(11.9) 

 $(14.2) 

 $(1,749.0)  $ (1,495.7)

70

GENERAL  MILLS

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

In Millions 

Projected benefi t obligation 

Accumulated benefi t obligation 

Plan assets at fair value 

Defi ned Benefi t 
Pension Plans 

Fiscal Year 

Other
Postretirement 
Benefi t Plans 

Fiscal Year 

Postemployment
Benefi t Plans

Fiscal Year

 2015  

 2014  

 2015  

 2014  

 2015  

 2014 

 $512.3  

 $433.1  

 $ 

— 

 $ 

—  

$  — 

 $  —

 440.6  

 375.6  

  1,074.8     1,070.0  

   143.5  

   145.3 

—  

— 

 582.8  

  517.3  

— 

—

Components of net periodic benefi t expense are as follows: 

In Millions 

Service cost 

Interest cost 

Defi ned Benefi t 
Pension Plans 

Fiscal Year 

Other 
Postretirement 
Benefi t Plans 

Fiscal Year 

Postemployment
Benefi t Plans

Fiscal Year

 2015  

 2014  

 2013  

 2015  

 2014  

 2013  

 2015  

 2014  

2013 

$  137.0   $  133.0   $  124.4  

$  22.4   $  22.7  

$  21.6  

$   7.5  

$   7.7  

$   7.8 

  249.2  

  239.5  

  237.3   

 46.9   

 50.5   

 52.1  

Expected return on plan assets 

  (476.4) 

  (455.6) 

 (428.0) 

 (40.2) 

 (34.6) 

  (32.1) 

Amortization of losses 

  141.7  

 151.0  

 136.0  

 4.9  

  15.4  

 17.1  

Amortization of prior service 

   costs (credits) 

Other adjustments 

Settlement or curtailment losses 

  7.4  

  5.6  

 6.2  

  15.1  

  18.0  

— 

— 

— 

— 

 (1.6) 

  3.3  

  1.3  

  (3.4) 

  (3.4) 

— 

(2.9) 

— 

— 

 4.3  

— 

  0.7  

  2.4  

 9.5  

— 

 4.1  

— 

  0.6  

  2.4  

  3.7  

— 

  4.4 

—

  2.1 

  1.9 

  11.4 

 —

Net expense  

$  92.0   $   73.5   $   75.9  

$  37.0  

$  47.7  

$  55.3  

$  24.4  

$  18.5  

$  27.6 

We expect to recognize the following amounts in net periodic benefi t expense in fi scal 2016:

In Millions 

Amortization of losses 

Amortization of prior service costs (credits) 

Defi ned Benefi t 
Pension Plans 

Other Postretirement 
Benefi t Plans 

Postemployment
Benefi t Plans

 $ 189.9  

  4.7  

 $ 6.7  

  (5.4) 

 $ 0.7 

  2.4 

Assumptions Weighted-average assumptions used to determine fi scal year-end benefi t obligations are as follows:

Discount rate 

Rate of salary increases 

Defi ned Benefi t 
Pension Plans 

Other
Postretirement 
Benefi t Plans 

Postemployment
Benefi t Plans

Fiscal Year 

Fiscal Year 

Fiscal Year

2015  

 2014  

2015  

 2014  

 2015  

 2014

 4.38% 

 4.54% 

 4.20% 

 4.51% 

  3.55% 

 3.82%

 4.09  

 4.44  

 — 

— 

   4.36  

4.44 

2015 ANNUAL  REPORT

7 1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Weighted-average assumptions used to determine fi scal year net periodic benefi t expense are as follows:

Defi ned Benefi t 
Pension Plans 

Fiscal Year 

Other 
Postretirement 
Benefi t Plans 

Fiscal Year 

Postemployment
Benefi t Plans

Fiscal Year

2015  

 2014  

 2013  

 2015  

 2014  

 2013  

2015  

 2014  

 2013 

Discount rate 

 4.54% 

 4.54% 

 4.85% 

 4.51% 

 4.52% 

 4.70% 

  3.82% 

 3.70% 

 3.86%

Rate of salary increases 

 4.44  

  4.44  

  4.44  

— 

— 

— 

  4.44  

  4.44   

4.45

Expected long-term rate of 

  return on plan assets 

 8.53  

  8.53  

  8.53  

  8.13  

 8.11  

 8.13  

— 

— 

—

Discount  Rates Our  discount  rate  assumptions  are 
determined annually as of the last day of our fi scal year 
for our defi ned benefi t pension, other postretirement 
benefi t, and postemployment benefi t plan obligations. 
We  also  use  the  same  discount  rates  to  determine 
defi ned benefi t pension, other postretirement benefi t, 
and postemployment benefi t plan income and expense 
for the following fi scal year. We work with our out-
side actuaries to determine the timing and amount of 
expected future cash outfl ows to plan participants and, 
using the Aa Above Median corporate bond yield, to 

develop a forward interest rate curve, including a mar-
gin to that index based on our credit risk. Th  is forward 
interest rate curve is applied to our expected future cash 
outfl ows to determine our discount rate assumptions.

Fair Value of Plan Assets Th  e fair values of our pen-
sion  and  postretirement  benefit  plans’  assets  and 
their  respective  levels  in  the  fair  value  hierarchy  at 
May 31, 2015 and May 25, 2014, by asset category were 
as follows:

72

GENERAL  MILLS

 
 
 
 
 
  
In Millions 

 Level 1  

 Level 2  

 Level 3  

Total  
Assets  

 Level 1  

 Level 2  

 Level 3  

Total
Assets

May 31, 2015 

 May 25, 2014

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 

$  1,634.4   $  1,010.3   $   542.9   $  3,187.6  

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

    486.3  

   1,158.5  

— 

   1,644.8  

    586.3  

   1,347.7  

— 

   1,934.0 

    124.3  

    116.7  

    498.1  

    739.1  

  98.2  

    128.3  

    602.9  

    829.4 

— 

    186.6  

— 

— 

 0.4  

 0.4  

— 

— 

    186.6  

     180.6  

— 

— 

 0.3  

0.3 

—  

    180.6 

  of pension plan assets 

$  2,431.6   $  2,285.5   $  1,041.4   $  5,758.5  

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

Fair value measurement 

  of postretirement benefi t  
  plan assets:
    Equity (a) 

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

Fair value measurement of 

  postretirement benefi t 

$   134.0   $   120.6   $ 

 23.7   $   278.3  

$ 

 86.6   $   129.1   $ 

 21.1   $  236.8 

 14.0  

 0.2  

 73.7  

 25.7  

— 

 16.6  

 87.7  

 42.5  

—  

   168.9  

 5.4  

— 

— 

— 

    168.9  

 5.4  

  18.5  

— 

— 

 65.8  

 19.3  

    152.4  

 6.6  

— 

— 

 17.9  

 84.3 

 37.2 

— 

— 

    152.4 

 6.6 

  plan assets 

$   153.6   $   388.9   $ 

 40.3   $   582.8  

 $   111.7   $   366.6   $ 

 39.0   $   517.3 

(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 investment 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 fi nancing, and expected cash fl ows. 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 fi xed income exposure to policy allocations. Investments 
include: fi xed income securities and bond futures generally valued at closing prices from national exchanges, fi xed income pricing models, and independent 
fi nancial analysts; and fi xed 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, fi xed 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 benefi ts. 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.

2015 ANNUAL REPORT

73

  
 
 
 
 
 
 
 
 
 
  
  
 
  
 
  
  
  
  
   
  
  
   
 
  
  
  
  
 
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
 
  
  
  
  
 
  
  
  
  
   
  
  
  
Th  e following table is a roll forward of the Level 3 investments of our pension and postretirement benefi t plans’ 

assets during the years ended May 31, 2015 and May 25, 2014:

In Millions 

Pension benefi t plan assets:

  Equity 

  Real asset investments 

  Other investments 

 Balance as of 
May 25, 2014 

Net  
 Transfers 
Out 

Fiscal 2015

Net Purchases,    

Sales, Issuances,   Net Gain  Balance as of
 (Loss)  May 31, 2015
and Settlements 

$   568.2  

$  — 

$  (61.0) 

$  35.7   $   542.9 

   602.9  

 0.3  

   — 

   — 

   (18.2) 

 (86.6) 

   498.1 

    0.2  

   (0.1) 

 0.4 

Fair value activity of level 3 pension  plan assets 

$  1,171.4  

$  — 

$  (79.0) 

$  (51.0) 

$  1,041.4 

Postretirement benefi t plan assets: 

  Equity 

  Real asset investments 

$ 

 21.1  

$  — 

$   0.3  

$   2.3   $ 

 23.7 

    17.9  

   — 

    0.5  

    (1.8) 

    16.6 

Fair value activity of level 3 postretirement benefi t plan assets 

$ 

 39.0  

$  — 

$   0.8  

$   0.5   $ 

 40.3 

In Millions 

Pension benefi t 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 benefi t 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 benefi t plan assets 

$ 

 34.7  

$  (4.2) 

$   0.7  

$   7.8   $ 

 39.0 

Th  e net change in level 3 assets attributable to unre-
alized losses at May 31, 2015, was $113.4 million for our 
pension plan assets, and $1.5 million for our postretire-
ment benefi t 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 

performance, our estimate of future long-term returns 
by asset class (using input from our actuaries, invest-
ment services, and investment managers), and long-
term infl ation assumptions. We review this assumption 
annually for each plan, however, our annual investment 
performance for one particular year does not, by itself, 
signifi cantly infl uence our evaluation.

74

GENERAL  MILLS

  
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
 
  
 
 
 
 
  
  
In Millions 

2016  

2017  

2018  

2019  

2020  

Other 

Defi ned 
Benefi t 
Pension 

Subsidy 
Benefi t Plans 
Plans    Gross Payments   Receipts  

Postretirement  Medicare Postemployment
Benefi t
 Plans 

$   264.7  

 $   60.8  

$  4.8  

$  21.9 

    278.1  

    288.3  

    298.6  

    309.3  

 64.8  

     67.7  

     69.6  

     70.8  

    362.3  

    5.2  

    5.6  

    6.0  

    5.5  

23.6  

   18.5 

   17.3 

   16.1 

   15.2 

    66.7 

2021-2025 

1,700.0  

Defi ned Contribution Plans Th  e General Mills Savings 
Plan is a defi ned contribution plan that covers domestic 
salaried, hourly, nonunion, and certain union employ-
ees. Th  is 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 
$21.9 million as of May 31, 2015, and $20.6 million as 
of May 25, 2014. We also sponsor defi ned contribution 
plans in many of our foreign locations. Our total recog-
nized expense related to defi ned contribution plans was 
$44.0 million in fi scal 2015, $44.8 million in fi scal 2014, 
and $46.0 million in fi scal 2013.

We match a percentage of employee contributions to 
the General Mills Savings Plan. Th  e Company match 
is directed to investment options of the participant’s 
choosing. Th  e number of shares of our common stock 
allocated to participants in the ESOP was 7.5 million as 
of May 31, 2015, and 8.4 million as of May 25, 2014. Th  e 
ESOP’s only assets are our common stock and tempo-
rary cash balances.

Th  e Company stock fund and the ESOP held $655.6 
million and $708.2 million of Company common stock 
as of May 31, 2015, and May 25, 2014. 

Weighted-average asset allocations for the past two 
fi scal years for our defi ned benefi t pension and other 
postretirement benefi t plans are as follows:

Defi ned Benefi t 
Pension Plans 

Other Postretirement
Benefi t Plans 

Fiscal Year   

Fiscal Year

2015  

 2014  

 2015  

 2014 

Asset category: 

  United States equities   28.9% 

 25.5% 

  38.7% 

 38.4%

International equities 

 18.4  

  13.9  

  24.1  

  Private equities 

  Fixed income 

  Real assets 

 9.5  

 30.3  

 12.9  

  10.3  

  35.5  

  14.8  

  4.1  

 26.3  

 6.8  

24.0  

 4.1 

26.3  

 7.2 

Total 

 100.0% 

 100.0%   100.0% 

 100.0%

Th  e investment objective for our defi ned benefi t pen-
sion and other postretirement benefi t plans is to secure 
the benefi t 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. Th  e defi ned 
benefi t pension plan and other postretirement bene-
fi t plan portfolios are broadly diversifi ed across asset 
classes. Within asset classes, the portfolios are further 
diversifi ed  across  investment  styles  and  investment 
organizations. For the defi ned benefi t pension plans, 
the long-term investment policy allocation is: 25 per-
cent  to  equities  in  the  United  States;  15  percent  to 
international equities; 10 percent to private equities; 35 
percent to fi xed income; and 15 percent to real assets 
(real estate, energy, and timber). For other postretire-
ment benefi t plans, the long-term investment policy 
allocations are: 30 percent to equities in the United 
States; 20 percent to international equities; 10 percent 
to private equities; 30 percent to fi xed income; and 10 
percent to real assets (real estate, energy, and timber). 
Th  e actual allocations to these asset classes may vary 
tactically around the long-term policy allocations based 
on relative market valuations.

Contributions  and  Future  Benefi t  Payment We  do 
not expect to be required to make contributions to our 
defi ned benefi t pension, other postretirement benefi t, 
and postemployment benefi t plans in fi scal 2016. Actual 
fi scal 2016 contributions could exceed our current pro-
jections,  as  infl uenced  by  our  decision  to  undertake 
discretionary funding of our benefi t trusts and future 
changes in regulatory requirements. Estimated bene-
fi t payments, which refl ect expected future service, as 
appropriate, are expected to be paid from fi scal 2016 to 
2025 as follows:

2015 ANNUAL REPORT

75

  
 
 
  
  
 
 
 
 
 
  
 0.8  

    169.0  

—

—

 5.6  

 78.9 

 6.1  

 89.3  

 74.5  

 13.0 

 71.4 

    117.7 

    215.4  

   1,148.2  

   1,346.3  

    446.5  

— 

    221.6 

   1,139.3 

   1,373.4 

    499.4 

 2.0 

    208.4  

    204.2 

 50.8  

 59.7  

 53.1 

 60.6 

Earnings before income 

  taxes and aft er-tax earnings 

  from joint ventures:

Total earnings before income 

  taxes and aft er-tax earnings 

Income taxes:

  Currently payable:

   Federal 

   State and local 

   Foreign 

  Total current 

  Deferred:

   Federal 

   State and local 

   Foreign 

  Total deferred 

Total income taxes 

NOTE 14. INCOME TAXES 

Th  e components of earnings before income taxes and 
aft er-tax earnings from joint ventures and the corre-
sponding income taxes thereon are as follows:

Th  e tax eff ects of temporary diff erences that give 

rise to deferred tax assets and liabilities are as follows:

In Millions 

 May 31, 2015 

 May 25, 2014

Accrued liabilities 

$ 

 98.0  

$   106.0 

Compensation and employee benefi ts 

    536.2  

    546.0 

In Millions 

 2015  

 2014  

 2013 

Pension 

 Fiscal Year

Unrealized hedges 

   United States 

   Foreign 

$1,338.6   $2,181.4   $2,051.2 

Capital losses 

  423.3  

 473.6  

  483.7 

Net operating losses 

  from joint ventures 

$ 1,761.9   $ 2,655.0   $ 2,534.9 

Valuation allowance 

Tax credit carryforwards 

Stock, partnership, and 

  miscellaneous investments 

    384.1  

    427.9 

Other 

Gross deferred tax assets 

   1,363.6  

   1,360.9 

Net deferred tax assets 

Brands 

$  392.7   $  526.7   $  493.4 

Fixed assets 

  29.3  

  37.8  

 39.5 

Pension 

  139.5  

  146.3  

 126.5 

Intangible assets 

  561.5  

  710.8  

 659.4 

Tax lease transactions 

Inventories 

Stock, partnership, and 

  70.3  

  159.1  

  (8.7) 

  21.3  

  (36.3) 

  (7.9) 

  25.3  

  172.5  

 68.8 

 19.2 

 (6.2)

 81.8 

  miscellaneous investments 

    472.5  

    470.7 

Unrealized hedges 

Other 

— 

 14.2  

 22.8 

 45.0 

$  586.8   $  883.3   $  741.2 

Gross deferred tax liabilities 

   2,598.4  

   2,731.2 

Net deferred tax liability 

$  1,450.2  

$  1,591.9 

Th  e following table reconciles the United States statu-
tory income tax rate with our eff ective income tax rate:

Fiscal Year

2015  

 2014  

 2013 

35.0% 

35.0% 

35.0%

United States statutory rate 
State and local income taxes, 

  net of federal tax benefi ts 

Foreign rate diff erences 

Repatriation of foreign earnings 

0.7  

(3.1) 

 4.5  

Deferred taxes for Medicare subsidies   — 

GMC subsidiary restructure 

Domestic manufacturing deduction 

Other, net 

— 

(2.9) 

(0.9) 

 1.4  

 (0.1) 

 — 

— 

 — 

 (2.3) 

 (0.7) 

1.3  

 (0.6) 

—

 (1.3)

 (2.5) 

 (2.1)

 (0.6)

Eff ective income tax rate 

33.3% 

33.3% 

29.2%

We have established a valuation allowance against 
certain of the categories of deferred tax assets described 
above as current evidence does not suggest we will real-
ize suffi  cient taxable income of the appropriate charac-
ter (e.g., ordinary income versus capital gain income) 
within the carryforward period to allow us to realize 
these deferred tax benefi ts.

Of the total valuation allowance of $215.4 million, 
the majority relates to a deferred tax asset for losses 
recorded  as  part  of  the  Pillsbury  acquisition  in  the 
amount of $160.9 million and $47.8 million relates to 
various state and foreign loss carryforwards. As of May 
31, 2015, we believe it is more-likely-than-not that the 
remainder of our deferred tax assets are realizable. 

We have $89.9 million of operating loss carryfor-
wards.  Of this amount, $78.7 million is foreign loss 
carryforwards and the carryforward periods are as fol-
lows: $50.2 million do not expire; $3.8 million expire in 
fi scal 2016 and 2017; and $24.7 million expire in fi scal 
2018 and beyond.  Th  e remaining $11.2 million are state 

76

GENERAL  MILLS

  
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
operating loss carryforwards, the majority of which 
expire aft er 2023.

We have not recognized a deferred tax liability for 
unremitted earnings of approximately $1.9 billion from 
our foreign operations because our subsidiaries have 
invested or will invest the undistributed earnings indef-
initely, 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 
indefi nitely  reinvested  earnings.  Deferred  taxes  are 
recorded for earnings of our foreign operations when 
we determine that such earnings are no longer indef-
initely reinvested. In fi scal 2015, we approved a one-
time repatriation of $606.1 million of foreign earnings 
to reduce the economic cost of funding current restruc-
turing initiatives and the acquisition of Annie’s com-
pleted in fi scal 2015. We recorded a discrete tax charge 
of $78.6 million in fi scal 2015 related to this action. We 
have previously asserted that our foreign earnings are 
permanently reinvested and will only be repatriated in 
a tax-neutral manner, and this one-time repatriation 
does not change this on-going assertion.

In fi scal 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 fi scal 2013 under the 
Patient Protection and Aff ordable Care Act, as amended 
by the Health Care and Education Reconciliation Act 
of 2010.  During fi scal 2013, we took certain actions 
to  restore  part  of  the  tax  benefits  associated  with 
Medicare Part D subsidies and recorded a $33.7 mil-
lion discrete decrease to income tax expense and an 
increase to our deferred tax assets.

During the fi rst quarter of fi scal 2013, in conjunction 
with the consent of the Class A investor, we restruc-
tured our GMC subsidiary through the distribution 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 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 dis-
tributed assets, with a corresponding discrete non-cash 
reduction to income taxes in fi scal 2013.

We are subject to federal income taxes in the United 
States as well as various state, local, and foreign juris-
dictions.  A  number  of  years  may  elapse  before  an 
uncertain tax position is audited and fi nally resolved. 
While it is oft en diffi  cult to predict the fi nal outcome or 
the timing of resolution of any particular uncertain tax 
position, we believe that our liabilities for income taxes 
refl ect the most likely outcome. We adjust these liabili-
ties, as well as the related interest, in light of changing 
facts and circumstances. Settlement of any particular 
position would usually require the use of cash.

Th  e  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.    

Several state and foreign examinations are currently 
in progress. We do not expect these examinations to 
result in a material impact on our results of operations 
or fi nancial position.

During fi scal 2014, the Internal Revenue Service con-
cluded its fi eld examination of our 2011 and 2012 tax 
years. Th  e audit closure and related adjustments did 
not have a material impact on our results of opera-
tions or fi nancial position. As of May 31, 2015, we have 
eff ectively settled all issues with the Internal Revenue 
Service for fi scal years 2012 and prior.

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 benefi t 
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 aff ect earnings in the quar-
ter of such change. 

Th  e following table sets forth changes in our total 
gross  unrecognized  tax  benefit  liabilities,  excluding 
accrued interest, for fi scal 2015 and 2014. Approximately 
$84 million of this total in fi scal 2015 represents the 
amount that, if recognized, would aff ect our eff ective 
income tax rate in future periods. Th  is amount diff ers 
from the gross unrecognized tax benefi ts 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. federal income taxes upon rec-
ognition of the state tax benefi ts included therein.

2015 ANNUAL  REPORT

7 7

In Millions 

Fiscal Year

2015  

 2014 

Noncancelable future lease commitments are: 

Balance, beginning of year 

$150.9  

$216.2 

Tax positions related to current year:

  Additions 

  34.8  

 26.5 

Tax positions related to prior years:

  Additions 

  Reductions  

  Settlements 

Lapses in statutes of limitations 

 17.4  

 (21.8)  

 (12.0)  

(8.2) 

 15.1 

(94.5)

(5.4)

(7.0)

Balance, end of year 

$161.1  

$150.9 

As of May 31, 2015, we expect to pay approximately 
$1.4 million of unrecognized tax benefi t liabilities and 
accrued interest within the next 12 months. We are not 
able to reasonably estimate the timing of future cash 
fl ows beyond 12 months due to uncertainties in the 
timing of tax audit outcomes. Th  e remaining amount 
of our unrecognized tax liability was classifi ed in other 
liabilities.

We  report  accrued  interest  and  penalties  related 
to  unrecognized  tax  benefi t  liabilities  in  income  tax 
expense. For fi scal 2015, we recognized a net benefi t of 
$0.2 million of tax-related net interest and penalties, 
and had $35.2 million of accrued interest and penalties 
as of May 31, 2015. For fi scal 2014, we recognized a net 
benefi t 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.

In Millions 

Fiscal 2016  

Fiscal 2017  

Fiscal 2018  

Fiscal 2019  

Fiscal 2020  

Aft er Fiscal 2020 

Total noncancelable future 

lease commitments 

Less: interest 

 Operating  
Leases 

Capital
 Leases

$  108.4  

$   0.6 

    76.2  

    56.9  

    45.0  

    32.4  

    81.6  

$  400.5  

    0.4 

    0.2 

    0.2 

    0.1 

   —

$   1.5 

    (0.1)

 $   1.4 

Present value of obligations under capital leases 

Th  ese future lease commitments will be partially off -
set by estimated future sublease receipts of approxi-
mately  $4  million.  Depreciation  on  capital  leases  is 
recorded  as  depreciation  expense  in  our  results  of 
operations.

As of May 31, 2015, we have issued guarantees and 
comfort letters of $434.4 million for the debt and other 
obligations of consolidated subsidiaries, and guarantees 
and comfort letters of $258.5 million for the debt and 
other obligations of non-consolidated affi  liates, mainly 
CPW.  In  addition,  off-balance  sheet  arrangements 
are  generally  limited  to  the  future  payments  under 
non-cancelable operating leases, which totaled $400.5 
million as of May 31, 2015.

NOTE 15. LEASES, OTHER COMMITMENTS, 
AND CONTINGENCIES

NOTE 16. BUSINESS SEGMENT AND 
GEOGRAPHIC INFORMATION 

The  Company’s  leases  are  generally  for  warehouse 
space and equipment.  Rent expense under all operating 
leases from continuing operations was $193.5 million, 
$189.0 million, and $187.9 million in fi scal 2015, 2014, 
and 2013, respectively. 

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 insignifi cant.

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, 59.6 percent of 
our fi scal 2015 consolidated net sales; International, 29.1 
percent of our fi scal 2015 consolidated net sales; and 
Convenience Stores and Foodservice, 11.3 percent of our 
fi scal 2015 consolidated net sales.

Beginning in the fi rst quarter of fi scal 2015, we have 
changed  how  we  assess  operating  segment  perfor-
mance to exclude the asset and liability remeasurement 
impact from hyperinfl ationary economies. Th  is impact 
is now included in unallocated corporate items. All peri-
ods presented have been changed to conform to this 
presentation.

Beginning with the second quarter of fi scal 2015, we 
realigned certain operating units within our U.S. Retail 
operating segment. We also changed the name of our 

78

GENERAL  MILLS

  
 
 
  
  
  
Yoplait operating unit to Yogurt and our Big G operat-
ing unit to Cereal. Frozen Foods transitioned into Meals 
and Baking Products. Small Planet Foods transitioned 
into Snacks, Cereal, and Meals. Th  e Yogurt operating 
unit was unchanged. We revised the amounts previously 
reported in the net sales and net sales percentage change 
by operating unit within our U.S. Retail segment to con-
form to the new operating unit structure. Th  ese realign-
ments had no eff ect on previously reported consolidated 
net sales, operating segments’ net sales, operating profi t, 
segment  operating  profit,  net  earnings  attributable 
to General Mills, or EPS. In addition, results from the 
acquired Annie’s business are included in the Meals and 
Snacks operating units. Our chief operating decision 
maker continues to assess performance and make deci-
sions about resources to be allocated to our segments 
at the U.S. Retail, International, and Convenience Stores 
and Foodservice operating segment level.

Our U.S. Retail segment refl ects business with a wide 
variety of grocery stores, mass merchandisers, mem-
bership stores, natural food chains, and drug, dollar 
and discount chains operating throughout the United 
States. Our product categories in this business segment 
are ready-to-eat cereals, refrigerated yogurt, soup, meal 
kits,  shelf  stable  and  frozen  vegetables,  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 includ-
ing meal kits, granola bars, and cereal.

Our  International  segment  consists  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, refriger-
ated and frozen dough products, dessert and baking 
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.

In our Convenience Stores and Foodservice segment our 
major product categories are ready-to-eat cereals, snacks, 
refrigerated yogurt, frozen breakfasts, unbaked and fully 
baked frozen dough products, baking mixes, and fl our. 

Many products we sell are branded to the consumer and 
nearly all are branded to our customers. We sell to distrib-
utors and operators in many customer channels including 
foodservice, convenience stores, vending, and supermar-
ket bakeries. Substantially all of this segment’s operations 
are located in the United States.

Operating profi t for these segments excludes unal-
located  corporate  items  and  restructuring,  impair-
ment,  and  other  exit  costs.  Unallocated  corporate 
items include corporate overhead expenses, variances 
to planned domestic employee benefi ts and incentives, 
contributions to the General Mills Foundation, asset 
and liability remeasurement impact of hyperinfl ationary 
economies, restructuring initiative project-related costs, 
and other items that are not part of our measurement 
of segment operating performance. Th  ese include gains 
and losses arising 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. Th  ese items aff ecting 
operating profi t are centrally managed at the corporate 
level and are excluded from the measure of segment 
profi tability reviewed by executive management. Under 
our  supply  chain  organization,  our  manufacturing, 
warehouse, and distribution activities are substantially 
integrated across our operations in order to maximize 
effi  ciency and productivity. As a result, fi xed assets and 
depreciation  and  amortization  expenses  are  neither 
maintained nor available by operating segment.

Our operating segment results were as follows:

In Millions 

Net sales:
  U.S. Retail 

Fiscal Year

 2015  

 2014  

 2013 

$10,507.0    $10,604.9    $10,614.9 

International 

  5,128.2  

  5,385.9  

  5,200.2 

  Convenience Stores 

   and Foodservice 

 1,995.1  

 1,918.8  

 1,959.0 

Total 

Operating profi t:

  U.S. Retail 

International 

  Convenience Stores 

$17,630.3    $17,909.6   $17,774.1 

$  2,159.3   $  2,311.5   $  2,392.9 

  522.6  

   535.1  

  515.4 

   and Foodservice 

  353.1  

 307.3  

  314.6 

Total segment operating profi t   3,035.0  

  3,153.9  

  3,222.9 

Unallocated corporate items 

  413.8  

  258.4  

  351.3 

Divestiture (gain) 

— 

 (65.5) 

—

Restructuring, impairment, 

  and other exit costs 

 543.9   

 3.6  

  19.8 

Operating profi t 

$  2,077.3   $  2,957.4   $  2,851.8 

2015 ANNUAL REPORT

79

  
 
 
 
 
Net sales by class of similar products were as follows:

NOTE 17. SUPPLEMENTAL INFORMATION

In Millions 

Snacks 

Yogurt 

Fiscal Year

 2015  

 2014  

 2013 

$  3,392.0   $  3,232.5    $  3,024.0 

 2,938.3  

 2,964.7  

  2,908.4 

Convenient meals 

 2,810.3  

 2,844.2  

  2,802.9 

 2,771.3  

 2,860.1  

  2,889.2 

Th  e components of certain Consolidated Balance Sheet 
accounts are as follows: 

In Millions  

Receivables:

 May 31,  
2015 

May 25,
2014

 1,877.0  

 1,890.2  

  1,944.7 

  From customers 

$  1,412.0    $  1,504.6 

Cereal 

Dough 

Baking mixes and ingredients   1,867.7  

 1,996.4  

  1,999.5 

  Less allowance for doubtful accounts 

(25.3) 

     (21.0)

Vegetables 

 937.3  

 1,014.7  

  1,089.5 

Total 

$  1,386.7    $  1,483.6 

Super-premium ice cream 

Other 

Total 

 769.5  

 266.9  

 756.6  

 350.2  

  717.1 

  398.8 

$17,630.3   $17,909.6   $17,774.1 

In Millions  

Inventories:

 May 31,  
2015 

May 25,
2014

Th  e following table provides fi nancial information by 

geographic area: 

In Millions 

Net sales:

Fiscal Year

 2015  

 2014  

 2013 

  United States 

$12,501.8   $12,523.0   $12,573.1 

  Non-United States 

 5,128.5  

 5,386.6  

  5,201.0 

Total 

$17,630.3    $17,909.6    $17,774.1 

  Raw materials and packaging 

$  390.8    $  419.0 

  Finished goods 

  Grain 
  Excess of FIFO over LIFO cost (a) 
Total 

   1,268.6  

   1,260.2 

95.7  

 97.1 

(214.2) 

    (216.9)

$  1,540.9    $ 1,559.4 

(a)  Inventories of $867.5 million as of May 31, 2015, and $904.2 million as 
of May 25, 2014, were valued at LIFO. During fi scal 2015, LIFO inventory 
layers were reduced. Results of operations were not materially aff ected 
by these liquidations of LIFO inventory. Th  e diff erence between replace-
ment cost and the stated LIFO inventory value is not materially diff er-
ent from the reserve for the LIFO valuation method.

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 31,  
2015 

May 25,
2014

In Millions  

 May 31,  
2015 

May 25,
2014

Prepaid expenses and other current assets:  

$ 

 22.9   $ 

 27.2 

 311.3  

    840.1 

$ 

 334.2   $   867.3

  Other receivables 

  Prepaid expenses 

  Derivative receivables, 

 May 31,  
2015 

May 25,
2014

$  2,727.5   $  2,756.6  

   1,055.8  

   1,185.3 

   primarily commodity-related 

  Grain contracts 

  Miscellaneous 

Total 

$  3,783.3   $  3,941.9 

In Millions  

Land, buildings, and equipment:

  Land 

  Buildings 

  Buildings under capital lease 

  Equipment 

  Equipment under capital lease 

  Capitalized soft ware 

  Construction in progress 

$ 

 148.8    $   153.9 

 169.3  

     187.2 

 80.9  

 3.3  

 21.5  

  33.3 

 7.5 

 27.2 

$ 

 423.8    $   409.1 

 May 31,  
2015 

May 25,
2014

$ 

 96.0    $   106.9 

 2,272.7  

  2,228.4 

 0.3  

 0.3

  6,091.1  

 5,979.7 

 9.8  

 9.0 

 499.0  

     468.0 

 622.2  

    600.8 

   Total land, buildings, and equipment 

   9,591.1  

   9,393.1 

Less accumulated depreciation 

  (5,807.8) 

 (5,451.2)

Total 

$  3,783.3    $  3,941.9 

80

GENERAL  MILLS

   
  
 
 
 
  
 
 
 
 
 
 
   
 
 
 
  
  
  
 
 
 
  
 
  
  
  
  
  
  
 
 
 
  
  
  
  
  
  
 
 May 31,  
2015 

May 25,
2014

Th  e components of interest, net are as follows: 

Fiscal Year

Expense (Income), In Millions 

 2015  

 2014  

 2013 

Interest expense 

Capitalized interest 

Interest income 

Interest, net 

$335.5  

 $323.4  

 $333.8 

  (6.9) 

 (4.9) 

  (13.2) 

  (16.1) 

  (4.3)

  (12.6)

$315.4  

 $302.4  

 $316.9 

Certain  Consolidated  Statements  of  Cash  Flows 

amounts are as follows: 

In Millions 

 2015  

 2014  

 2013 

Cash interest payments 

$305.3  

 $288.3  

$293.0 

Cash paid for income taxes 

  562.6  

  757.2  

569.4 

Fiscal Year

In Millions  

Other assets: 

Investments in and advances 

   to joint ventures 

  Pension assets 

  Exchangeable note with related party 

  Life insurance 

  Miscellaneous 

Total 

In Millions  

  Accrued payroll 

  Dividends payable 

  Accrued taxes 

  Accrued interest, including 

   interest rate swaps 

  Grain contracts 

$   530.6   $   507.5 

 138.2  

    432.2 

 30.7  

 26.6  

 68.2 

 25.8 

 117.5  

    111.8 

$   843.6 

$1,145.5 

 May 31,  
2015 

May 25,
2014

 361.8  

    390.1 

 27.9  

 20.7  

 91.8  

 7.8  

 33.5 

 63.1 

 92.5 

 4.8 

 3.5 

Other current liabilities:
  Accrued trade and consumer promotions  $   564.7   $   578.2 

  Restructuring and other exit costs reserve   120.8  

  Derivative payable 

  Miscellaneous 

Total 

In Millions  

Other noncurrent liabilities:

  Accrued compensation and benefi ts, 

   including obligations for underfunded 

   other postretirement benefi t and 

 122.9  

 23.1 

 271.5  

    261.1 

$1,589.9   $1,449.9 

 May 31,  
2015 

May 25,
2014

   postemployment benefi t plans 

$1,451.4   $1,341.9 

  Accrued taxes 

  Miscellaneous 

Total 

 202.5  

    195.6 

 90.9  

     105.7 

$1,744.8  

 $1,643.2 

Certain Consolidated Statements of Earnings amounts 

are as follows: 

In Millions 

 2015  

 2014  

 2013 

Depreciation and amortization 

$588.3  

 $585.4  

 $588.0 

Fiscal Year

Research and 

  development expense 

  229.4  

 243.6  

  237.9 

Advertising and media 

  expense (including production 

  and communication costs) 

  823.1  

 869.5  

  895.0 

2015 ANNUAL  REPORT

81

 
 
 
 
 
  
  
  
  
  
  
 
 
 
  
  
  
  
  
 
  
  
  
  
  
  
  
  
 
 
 
 
 
 
  
  
  
  
  
NOTE 18. QUARTERLY DATA (UNAUDITED)

Summarized quarterly data for fi scal 2015 and fi scal 2014 follows:

In Millions, Except Per Share Amounts 

 2015  

 2014  

2015  

2014  

 2015  

 2014  

 2015  

 2014 

 First Quarter 

 Fiscal Year 

Second Quarter 

 Fiscal Year 

 Th  ird 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 

$4,268.4   $4,372.7  

$4,712.2  $4,875.7  

$4,350.9  $4,377.4  

$4,298.8   $4,283.8 

 1,438.7    1,613.0   

 1,619.1    1,761.7   

 1,375.9    1,512.7  

  1,515.5     1,482.4 

  345.2  

  459.3  

  346.1  

 549.9  

 343.2  

 410.6  

  186.8  

  404.6 

$ 

$ 

$ 

 0.56  $ 

 0.71  

 0.55  $ 

 0.70  

 0.41  $ 

 0.38  

$ 

$ 

$ 

 0.58  $ 

 0.87  

 0.56  $ 

 0.84  

 0.41  $ 

 0.38  

$ 

$ 

$ 

 0.57  $ 

 0.66  

 0.56  $ 

 0.64  

 0.41  $ 

 0.38  

$ 

$ 

$ 

 0.31  $ 

 0.66 

 0.30  $ 

 0.65 

 0.44  $ 

 0.41 

$   55.56  $   52.73  

$   53.82  $   51.53  

$   55.11  $   51.50  

$   57.14  $   54.40 

$   50.15  $   47.08  

$   48.86  $   47.41  

$   51.13  $   46.86  

$   51.70  $   49.66 

At the end of the fourth quarter of fi scal 2015, we made a strategic decision to redirect certain resources sup-
porting our Green Giant business in our U.S. Retail segment to other businesses within the segment. Th  erefore, we 
recorded a $260 million impairment charge in the fourth quarter of fi scal 2015 related to the Green Giant brand 
intangible asset. See Note 6 for additional information.

During the fourth quarter of fi scal 2015, we approved a one-time repatriation of $606.1 million of foreign earnings 

and recorded a discrete income tax charge of $78.6 million.

During the fourth quarter of fi scal 2014, we sold certain grain elevators in our U.S. Retail segment and recorded a 

pre-tax gain of $65.5 million.

82

GENERAL  MILLS

   
 
 
Glossary

Accelerated depreciation associated with restructured 
assets. Th  e increase in depreciation expense caused by 
updating the salvage value and shortening the useful 
life of depreciable fi xed assets to coincide with the end 
of production under an approved restructuring plan, 
but only if impairment is not present.

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 aft er-tax earnings adjustments are 
used to calculate return on average total capital. Th  e 
average is calculated using the average of the begin-
ning of fi scal year and end of fi scal 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 eff ect 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 eff ect 
during the corresponding period of the prior fi scal year, 
rather than the actual average exchange rates in eff ect 
during the current fi scal year. Th  erefore, 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 
fi scal period and the corresponding period of the prior 
fi scal year.

Core  working  capital.  Accounts  receivable  plus 
inventories less accounts payable, all as of the last day 
of our fi scal year.

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 Off ered 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 gen-
erally requires signifi cant management judgment. Th  e 
three levels are defi ned 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 liabili-
ties in inactive markets.

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

Fixed charge coverage ratio. Th  e sum of earnings 
before  income  taxes  and  fi xed  charges  (before  tax), 
divided by the sum of the fi xed 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 fi nancial statements.

Goodwill. Th  e diff erence 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 off set 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 eff ective, and 
only prospectively from the date a hedging relationship 
is formally documented.

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

2015 ANNUAL REPORT

83

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. Th  e  impact  on  our 
Consolidated Financial Statements of foreign exchange 
rate changes arising from specifi c transactions.

Translation adjustments. Th  e  impact  of  the  con-
version of our foreign affi  liates’ fi nancial statements to 
U.S. dollars for the purpose of consolidating our fi nan-
cial 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 profi ts and losses or (2) has 
equity investors that do not provide suffi  cient fi nancial 
resources to support the entity’s activities.

Working capital. Current assets and current liabili-

ties, all as of the last day of our fi scal year.

LIBOR. London Interbank Off ered Rate. 

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

Net mark-to-market valuation of certain commod-
ity positions. Realized and unrealized gains and losses 
on derivative contracts that will be allocated to seg-
ment operating profi t when the exposure we are hedg-
ing aff ects earnings.

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

Noncontrolling interests. Interests of subsidiaries 

held by third parties. 

Notional principal amount. Th  e principal amount on 
which fi xed-rate or fl oating-rate interest payments are 
calculated.

OCI. Other comprehensive income (loss). 

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

Project-related costs. Costs incurred related to our 
restructuring initiatives not included in restructuring 
charges.

Redeemable interest.  Interest  of  subsidiaries  held 
by a third party that can be redeemed outside of our 
control and therefore cannot be classifi ed as a noncon-
trolling 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 aft er-tax net interest, 
and adjusted for certain items aff ecting year-over-year 
comparability, divided by average total capital.

Segment operating profi t margin. Segment operat-

ing profi t divided by net sales for the segment.

84

GENERAL  MILLS

Total Return to Stockholders

Th  ese 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 fi ve-year and ten-year fi scal periods.  Th  e graphs 
assume the investment of $100 in each of General Mills’ 
common stock and the specifi ed indexes at the begin-
ning of the applicable period, and assume the reinvest-
ment of all dividends.

On June 19, 2015, there were approximately 32,000 

record holders of our common stock.  

Total Return to Stockholders
5 Years

x
e
d
n
I

n
r
u
t
e
R

l
a
t
o
T

x
e
d
n
I

n
r
u
t
e
R

l
a
t
o
T

240

220

200

180

160

140

120

100

80

60

40

20

0

May 10

May 11

May 12

May 13

May 14

May 15

Total Return to Stockholders
10 Years

320
300
280
260
240
220
200
180
160
140
120
100
80
60
40
20
0

May 05 May 06 May 07 May 08 May 09 May 10 May 11 May 12 May 13 May 14 May 15

General Mills (GIS)

S&P 500

S&P Packaged Foods

2015 ANNUAL REPORT

85

  
 
 
 
 
Board of Directors 
As of August 1, 2015 

Bradbury H. Anderson(cid:3)2*,(cid:3)5 
Retired Chief Executive Offi  cer 
and Vice Chairman, 
Best Buy Co., Inc. 
(electronics retailer)

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

David M. Cordani(cid:3)1,(cid:3)2
President and Chief Executive 
Offi  cer, Cigna Corporation
(health insurance and services)

Henrietta H. Fore(cid:3)1,(cid:3)5
Chairman and 
Chief Executive Offi  cer, 
Holsman International 
(manufacturing, consulting 
and investing)

Raymond V. Gilmartin(cid:3)1,(cid:3)2,(cid:3)+ 
Retired Chairman, President 
and Chief Executive Offi  cer, 
Merck & Company, Inc. 
(pharmaceuticals) 

Judith Richards Hope(cid:3)2,(cid:3)4,(cid:3)+
Retired Professor of Law, 
Georgetown University 
Law Center

Paul Danos(cid:3)3,(cid:3)5*
Dean Emeritus, 
Tuck School of Business and 
Laurence F. Whittemore Professor 
of Business Administration, 
Dartmouth College 

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

Hilda  Ochoa-Brillembourg(cid:3)1,(cid:3)5,(cid:3)+
Founder, Chairman and 
Chief Executive Offi  cer, 
Strategic Investment Group 
(investment management)

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

Steve Odland(cid:3)2,(cid:3)4
President and Chief Executive 
Offi  cer, Committee for Economic 
Development (public policy) 
and Former Chairman and Chief 
Executive Offi  cer, Offi  ce Depot, 
Inc. (offi  ce products retailer) 

Kendall J. Powell 
Chairman and Chief Executive 
Offi  cer, General Mills, Inc.

Michael  D. Rose(cid:3)2,(cid:3)4,(cid:3)**
Retired Chairman of the Board, 
First Horizon National Corporation 
(banking and fi nancial services) 

Dorothy A. Terrell(cid:3)4,(cid:3)5
Managing Partner, FirstCap 
Advisors (venture capital)

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

Lead Director

 +Retiring September 2015

Senior Management
As of August 1, 2015

Richard C. Allendorf
Senior Vice President; 
General Counsel and Secretary

John M. Foraker
Vice President; President,
Annie’s Foods

Elizabeth M. Nordlie
Vice President;
President, Baking

Gary Chu
Senior Vice President;
President, Greater China

John R. Church
Executive Vice President,
Supply Chain

David V. Clark
Vice President;
President, Yoplait USA

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

Mary J. Ekman
Senior Vice President,
U.S. Retail Finance

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

Olivier Faujour
Vice President;
President, Yoplait International

Jeff  rey L. Harmening
Executive Vice President;
Chief Operating Offi  cer, 
U.S. Retail

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

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

Michele S. Meyer
Senior Vice President;
President, Meals

Donal L. Mulligan
Executive Vice President;
Chief Financial Offi  cer

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

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

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 Offi  cer,
International

Kendall J. Powell
Chairman and
Chief Executive Offi  cer

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

86

GENERAL  MILLS

Ann W. H. Simonds
Senior Vice President;
Chief Marketing Offi  cer

Anton V. Vincent
Vice President;
President, Snacks

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

Kristen S. Wenker(cid:3)+
Senior Vice President,
Investor Relations

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

Keith A. Woodward
Senior Vice President;
Treasurer

Jerald A. Young
Vice President; Controller

 +Retiring September 2015

Shareholder Information

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

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 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.

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:
Jeff  Siemon
Director, Investor Relations
Phone: (763) 764-2301

Notice of Annual Meeting
The annual meeting of shareholders will be 
held at 8:30 a.m., Central Daylight Time, 
Tuesday, Sept. 29, 2015, at the Hilton Hotel 
Minneapolis, 1001 Marquette Avenue South, 
Minneapolis, MN 55403. 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 GeneralMills.com

Global Responsibility Report

We are committed to creating economic, social and environmental value 
around the world as we pursue our purpose of making food people love. 
Our eff orts include providing convenient, nutritious food for consumers 
globally, building strong communities through philanthropy and volun-
teerism, and developing sustainable business practices that reduce our 
impact on the environment. 

For a comprehensive review of our commitment to stand among the 
most socially responsible food companies in the world, see our Global 
Responsibility Report available 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:

2015 General Mills Holiday Gift Box
Department 10432
P.O. Box 5015
Stacy, MN 55078-5015

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

Please contact us after October 1, 2015. 

This report is printed 
on recycled paper.

©2015 General Mills

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