5 Segment reporting General Segment information is presented only in respect of geographical segments consistent with Heineken's management and internal reporting structure. Over 80 per cent of the Heineken sales consist of beer. The risks and rewards in respect of sales of other beverages do not differ significantly from beer, as such no business segments are reported. Inter-segment pricing is determined on an arm's-length basis. Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Unallocated result items comprise net finance expenses and income tax expense. Unallocated assets comprise current other investments and cash call deposits. Segment capital expenditure is the total cost incurred during the period to acquire property, plant and equipment, goodwill and other intangible assets. Ge ographical segments In presenting information on the basis of geographical segments, segment revenue is based on the geographical location of customers. Export revenue and results are also allocated to the regions. Most of the production facilities are located in Europe. Sales to the other regions are charged at transfer pi ces with a surcharge for cost of capital. Segment assets are based on the geographical location of the assets. In 2005 Head Office revenue and expenses were included in Western Europe but are presented this y« ar separately together with eliminations. Prior-year figures have been restated. H< neken distinguishes the following geographical segments: Western Europe Central and Eastern Europe The Americas Africa and the Middle East Asia Pacific fead Office/eliminations Heineken N.V. Q C Annual Report 2006 OO

Jaarverslagen en Personeelsbladen Heineken

Jaarverslagen | 2006 | | pagina 88