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 Heineken N.V. as at 31 December 2007,
and of its result and its cash flow for the year then
ended in accordance with International Financial
Reporting Standards as adopted by the European
Union and with Part 9 of Book 2 of the Netherlands
Civil Code.
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 Heineken N.V. as at 31 December 2007, and of
its result for the year then ended in accordance
with Part 9 of Book 2 of the Netherlands Civil Code.
Report on other legal and regulatory
requirements
Pursuant to the legal requirement under 2:393 sub
5 part e of the Netherlands Civil Code, we report,
to the extent of our competence, that the report of
the Executive Board as set out on pages 6 to 57 is
consistent with the financial statements as required
by 2:391 sub 4 of the Netherlands Civil Code.
KPMG ACCOUNTANTS N.V.
J.F.C. van Everdingen RA
Amsterdam, 19 February 2008