Security to authorities
Property, plant equipment totaling EUR 27 million (2008: EUR 70 million) has been pledged to the authorities in
a number of countries as security for the payment of taxation, particularly excise duties on beers, non-alcoholic
beverages and spirits and import duties.
Property, plant and equipment under construction
Property, plant equipment under construction mainly relates to expansion of the brewing capacity in the
Netherlands, UK, Russia and Poland.
During 2009 no borrowing costs were capitalised (refer to the change in accounting policies, note 3b).
15. Intangible assets
in millions of EUR
Note
Goodwill*
Brands
Customer-
related and
contract-
based
intangibles
Software,
research and
development
and other
Total*
Cost
Balance as at t January 2008
1,896
237
-
162
2,295
Changes in consolidation
4,079
1,239
327
41
5,686
Purchases/internally developed
-
1
108
49
158
D:;posals
-
(1)
-
(4)
(5)
E ect of movements in exchange rates
(371)
(144)
(16)
(23)
(554)
B lance as at 31 December 2008
5,604
1,332
419
225
7,580
Balance as at 1 January 2009
5,604
1,332
419
225
7,580
C anges in consolidation
6
34
4
31
1
70
P rchases/internally developed
-
9
19
71
99
D posals
-
(7)
-
(47)
(54)
T insfers to assets held for sale
-
-
-
(2)
(2)
E ect of movements in exchange rates
75
44
6
11
136
B lance as at 31 December 2009
5,713
1,382
475
259
7,829
A nortisation and impairment losses
B lance as at 1 January 2008
(14)
(41)
-
(130)
(185)
A nortisation charge for the year
11
(30)
(42)
(34)
(106)
li pairment losses
11
(275)
-
(275)
C .posals
-
-
-
4
4
E ect of movements in exchange rates
(1)
3
2
8
12
E lance as at 31 December 2008
(290)
(68)
(40)
(152)
(550)
B lance as at l January 2009
(290)
(68)
(40)
(152)
(550)
z6 ïortisation charge for the year
11
-
(36)
(61)
(30)
(127)
1 pairment losses
11
(1)
(4)
(20)
-
(25)
T insfers to assets held for sale
-
-
-
2
2
C .posals
(1)
-
-
5
4
E ect of movements in exchange rates
12
-
(3)
(7)
2
B lance as at 31 December 2009
(280)
(108)
(124)
(182)
(694)
f rrying amount
t at 1 January 2008
1,882
196
-
32
2,110
at 31 December 2008
5,314
1,264
379
73
7,030
at 1 January 2009
5,314
1,264
379
73
7,030
at 31 December 2009
5,433
1,274
351
77
7,135
he opening balance of goodwill has been adjusted with EUR(79) million due to the finalisation of the purchase price accounting of the Scottish
ewcastle acquisition (see note 6).
Annual Report 2009 - Heineken N.V.
109
