96 Financial statements Notes to the consolidated financial statements 14. Property, plant and equipment Financial lease assets The Group leases PP&E under a number of finance lease agreements. At 31 December 2010 the net carrying amount of leased property, plant and equipment was EUR95 million (2009: EUR108 million). During the year, the Group acquired leased assets of EUR17 million (2009: EUR4 million). Security to authorities Property, plant equipment EUR281 million (2009: EUR27 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. Increase mainly relates to Brazil (see note 34). Property, plant and equipment under construction Property, plant equipment under construction mainly relates to expansion of the brewing capacity in Mexico, the UK, Russia, Spain and Nigeria. Capitalised borrowing costs During 2010 no borrowing costs have been capitalised (2009: EUR nil). 15. Intangible assets Software, Contract- intangibles development Cost Balance as at 1 January 2009 5,604 1,332 311 108 225 7,58( Changes in consolidation 34 4 24 7 1 Purchases/internally developed 9 19 71 Disposals (I) (47) Transfers to assets held for sale (2) Effect of movements in exchange rates 44 16 11 Balance as at 31 December 2009 5,713 1,382 351 124 259 7,82 Balance as at 1 January 2010 5,713 1,382 351 124 259 7,82 Changes in consolidation 1,748 924 943 86 39 3,74 Purchased/internally developed - - - - 56 56 Disposals (1) (8) - - (16) (25) Transfers to assets held for sale - - - - 3 Effect of movements in exchange rates 132 23 (10) 12 3 160 Balance as at 31 December 2010 7,592 2,321 1,284 222 344 11,76 Amortisation and impairment losses Balance as at 1 January 2009 (290) (68) (29) (11) (152) (55 Amortisation charge for the year 11 (36) (43) (18) J30) Impairment losses 11 (1) (4) (20) Disposals 5 Transfers to assets held for sale 2 Effect of movements in exchange rates Balance as at 31 December 2009 (280) (108) (74) (50) (182) (69

Jaarverslagen en Personeelsbladen Heineken

Jaarverslagen | 2010 | | pagina 93