97 Goodwill Customer- related Contract- based intangibles Software, research and development and other Balance as at 1 January 2010 (280) (108) (74) (50) (182) (694) Changes in consolidation 6 - - - 25 3 28 Amortisation charge for the year 11 - (54) (88) (16) (34) (192) Impairment losses 11 - (1) - (15) - (16) Disposals Transfers to assets held for sale Ejfect of movements in exchange rates 1 2 (2) (1) (4) 10 (2) (3) CO CM O 1 t~H Balance as at 31 December 2010 (279) (163) (163) (60) (208) (873) Carrying amount As at 1 January 2009 5,314 1,264 282 97 73 7,030 As at 31 December 2009 5,433 1,274 277 74 77 7,135 A: at 1 January 2010 5,433 1,274 277 74 77 7,135 As at 31 December 2010 7,313 2,158 1,121 162 136 10,890 Br ands and customer-related/contract-based intangibles The main brands capitalised are the brands acquired in 2008: Scottish Newcastle (Fosters and Strongbow) and 2010: Cerveceria Cuauhtémoc Moctezuma (Dos Equis, Tecate and Sol). The main customer-related and contract-based intangibles were acquired i 2008 and are related to customer relationships with pubs or retailers in the UK (constituting either by way of a contractual a reement or by way of non-contractual relations). The contract-based and customer related intangibles acquired as a result c the acquisition of the beer operations of FEMSA are a large part of the 2010 intangibles. I pairment tests for cash-generating units containing goodwill F r the purpose of impairment testing, goodwill in respect of Western Europe, Central and Eastern Europe (excluding Russia) and t e Americas (excluding Brazil) is allocated and monitored on a regional basis. In respect of less integrated Operating Companies c Russia, Brazil and Africa and the Middle East, goodwill is allocated and monitored on an individual country basis. 7 e aggregate carrying amounts of goodwill allocated to each CGU are as follows: lillions of EUR20102009 3,328 1,494 105 2,031 110 245236 7,3135,433 roughout the year total goodwill mainly increased due to the acquisition of the FEMSA beer business in Mexico and Brazil d net foreign currency gains. jodwill is tested for impairments annually. The recoverable amounts of the CGUs are based on value-in-use calculations, lue in use was determined by discounting the future cash flows generated from the continuing use of the unit using ore-tax discount rate. e key assumptions used for the value in use calculations are as follows: ineken N.V. Annual Report 2010

Jaarverslagen en Personeelsbladen Heineken

Jaarverslagen | 2010 | | pagina 94