93
11. Amortisation, depreciation and impairments
nillions of EUR 2010
Property, plant equipment
14
907
931
Intangible assets
15
208
152
Impairment on available for sale assets
3
1,118
1,083
12. Net finance expenses
Recognised in profit or loss
2010
Interest income
100
90
Inerest expenses
(590)
(633)
Dividend income on available-for-sale investments
1
1
Dividend income on investments held for trading
7
10
Net gain/(loss) on disposal of available-for-sale investments
-
12
Net change in fair value of derivatives
(75)
(7)
Net foreign exchange gain/(loss)
62
(47)
Impairment losses on available-for-sale investments
(4)
Unwinding discount on provisions
(7)
(3)
0 er net financial income/(expenses)
(3)
248
0 ner net finance income/(expenses)
(19)
214
Net finance expenses
(509)
(329)
R :ognised in other comprehensive income
2010
F reign currency translation differences for foreign operations
400
112
E ective portion of changes in fair value of cash flow hedges
43
(90)
E ective portion of cash flow hedges transferred to profit or loss
45
88
Ir fective portion of cash flow hedges transferred to profit or loss
9
N t change in fair value of available-for-sale investments
11
26
I t change in fair value available-for-sale investments transferred to profit or loss
(17)
(12)
E re of other comprehensive income of associates/joint ventures
(29)
462
146
R cognised in:
Fair value reserve
(10)
12
Hedging reserve
97
(2)
Translation reserve
375
136
462
146
2009 the other net financial income/(expense) contained a total (net) book gain of EUR248 million relating to the purchase
Globe debt (Scottish Newcastle Pub Enterprise).
e increase of the impact of foreign currency translation differences for foreign operations in other comprehensive income
mainly due to the impact of revaluation of the British pound on the net assets and goodwill measured in British pounds of total
R98 million. Remaining impact is related to the appreciation of the Russian ruble, Polish zloty, Swiss franc and the Chilean peso,
rtly offset by the devaluation of the Mexican peso.
t
ineken N.V. Annual Report 2010