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