142 FINANCIAL STATEMENTS
NOTES TO THE HEINEKEN N.V. FINANCIAL STATEMENTS CONTINUED
HEINEKEN N.V. ANNUAL REPORT 200L
39. Audit fees
Other expenses in the consolidated financial statements include €14.5 million of fees in 2008 (2007:
€8 million) for services provided by KPMG Accountants N.V. and its member firms and/or affiliates. Fees for
audit services include the audit of the financial statements of Fleineken and its subsidiaries. Fees for other
audit services include sustainability, subsidy and other audits. Fees for tax services include tax compliance
and tax advice. Fees for other non-audit services include due diligence related to mergers and acquisitions,
review of interim financial statements, agreed upon procedures and advisory services.
Other KPMG
KPMG member firms
Accountants N.V. and affiliates Total
2008
2007
2008
2007
2008
2007
Audit of Fleineken and its subsidiaries
2.7
1.7
6.9
4.4
9.6
6.1
Other audit services
0.1
0.1
0.5
0.2
0.6
0.3
Tax services
-
-
1.4
0.3
1.4
0.3
Other non-audit services
0.7
0.4
2.2
0.9
2.9
1.3
Total
3.5
2.2
11.0
5.8
14.5
8.0
40. Off-balance sheet commitments
In millions of EUR
Total
Less than
1 Year
1-5
Years
More than
5 Years
Total
2007
Undrawn committed bank facility
1,530
-
1,530
-
Third
parties
2008
Heineken
companies
Third
parties
2007
Heineken
companies
Declarations of joint and several liability
-
1,111
Fiscal unity
The Company is part of the fiscal unity of Fleineken in the Netherlands. Based on this the Company is liable for
the tax liability of the fiscal unity in the Netherlands.
41. Subsequent events
For subsequent events, refer to note 35.