pre_text: Underlying effective tax rate The underlying effective tax rate is calculated by dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit/(loss) of joint ventures and associates. This measure reflects the underlying tax rate in relation to profit before tax excluding non-underlying items before tax and share of net profit/(loss) of joint ventures and associates. Tax impact on non-underlying items within operating profit is the sum of the tax on each non-underlying item, based on the applicable country tax rates and tax treatment. This is shown in the table: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details. (b) Refer to note 3 for further details on these items. (c) Excludes €3 million (2018: €32 million) gain on disposal of spreads business by the joint venture in Portugal which is included in the share of net profit/(loss) of joint ventures and associates line. Including the gain, total non-underlying items not in operating profit but within net profit before tax is €35 million (2018: €154 million). See note 3.
table: € million € million
table: 2019 2018
table: (Restated)(a)
table: Taxation 2,263 2,572
table: Tax impact of:
table: Non-underlying items within operating profit(b) 309 (259)
table: Non-underlying items not in operating profit  Taxation before tax impact of non-underlying (196) (29)
table: Taxation before tax impact of non-underlying 2,376 2,284
table: Profit before taxation 8,289 12,360
table: Non-underlying items within operating profit before tax(b) 1,239 (3,176)
table: Non-underlying items not in operating profit but within net profit before tax(c) (32) (122)
table: Share of net (profit)/loss of joint ventures and associates (176) (185)
table: Profit before tax excluding non-underlying items before tax and share of net profit/ (loss) of joint ventures and associates 9,320 8,877
table: Underlying effective tax rate 25.5% 25.7%
question: Analyse this data from a financial earnings document. What is the average taxation?