118. Other information
Auditors' report
Introduction
We have audited the financial statements
of Heineken N.V., Amsterdam, for the year 2005
as set out on pages 61 to 117. These financial
statements consist of the consolidated financial
statements and the Company financial statements.
These financial statements are the responsibility
of the Company's management. Our responsibility
is to express an opinion on these financial statements
based on our audit.
Scope
We conducted our audit in accordance with auditing
standards generally accepted in the Netherlands.
Those standards require that we plan and perform
the audit to obtain reasonable assurance about
whether the financial statements are free of material
misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also
includes assessing the accounting principles used
and significant estimates made by management,
as well as evaluating the overall presentation
of the financial statements. We believe that our
audit provides a reasonable basis for our opinion.
Opinion with respect to the consolidated
financial statements
In our opinion, the consolidated financial statements
give a true and fair view of the financial position of
the Company as at 31 December 2005 and of the
result and the cash flows for the year then ended
in accordance with International Financial Reporting
Standards as adopted by the EU and also comply
with the financial reporting requirements included
in Part 9 of Book 2 of the Netherlands Civil Code
as far as applicable.
Opinion with respect to the Company
financial statements
In our opinion, the Company financial statements
give a true and fair view of the financial position
of the Company as at 31 December 2005 and of
the result for the year then ended in accordance
with accounting principles as generally accepted
in the Netherlands and also comply with the
financial reporting requirements included in
Part 9 of Book 2 of the Netherlands Civil Code.
Furthermore we have established to the extent
of our competence that the report of the Executive
Board as set out on pages 08 to 55, is consistent
with the financial statements.
Amsterdam, 21 February 2006
KPMG ACCOUNTANTS N.V.
W.E. van Flulsenbeek RA
Heineken N.V. - Annual Report 2005
