I 112 Financial statements Notes to the consolidated financial statements 27. Share-based payments - Long-Term Incentive Plan Based on the expectations in relation to RTSR performance and internal performance additional shares will be expected to be vested, amounting to 121,018 shares. The expenses relating to these expected additional grants are recognised in profit and loss during the vesting period. The number and weighted average share price per share is as follows: Weighted Number Weighted Number average share of share average share of share price 2007 rights 2007 price 2006 rights 2006 26.55 435,871 24.53 43,724 Granted during the year 36.03 313,665 26.78 392,147 Forfeited during the period-(52,920)-- Outstanding as at 31 December 30.10 696,616 26.55 435,871 The fair value of services received in return for share rights granted is based on the fair value of shares granted, measured using the Monte Carlo model, with following inputs: Executive Executive Senior Senior Board Board management management In EUR 2007 2006 2007 2006 Fair value at grant date 486,879 424,519 9,524,037 8,814,436 Expected volatility 20.1% 22.4% 20.1% 22.4% 1.2% 1.5% 1.2% 1.5% Personnel expenses In millions of EUR Note 2007 2006 Share rights granted in 2006 3 4 Share rights granted in 2007 4 - Total expense recognised as personnel expenses 10 7 4 28. Provisions In millions of EUR Note Restructuring Other Total Balance as at 1 January 2007 252 112 364 Changes in consolidation 6 - 1 1 Provisions made during the year 49 66 115 Provisions used during the year (108) (6) (114) Provisions reversed during the year (23) (16) (39) Effect of movements in exchange rates - (1) (1) Unwinding of discounts 1 - 1 Balance as at 31 December 2007 171 156 327 Non-current 61 123 184 Current 110 33 143 171 156 327 Restructuring The provision for restructuring of €171 million mainly relates to restructuring programmes in the Netherlands, France, Spain and Italy. During the year, €46 million (2006: €102 million) restructuring expenses relating to Fit2Fight have been recognised. Heineken N.V. Annual Report 2007

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Jaarverslagen | 2007 | | pagina 110