Customer- related Contract- based Software, research and development Balance as at 1 January 2011 (279) (163) (163) (60) (208) (873) Changes in consolidation 6 - - - 1 (1) - Amortisation charge for the year 11 - (59) (110) (24) (36) (229) Impairment losses 11 - (1) - - (2) (3) Disposals - (1) - 91 1 91 Effect of movements in exchange rates - 3 5 (11) 3 - Balance as at 31 December 2011 (279) (221) (268) (3) (243) (1,014) Carrying amount Asatl 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 Asatl January2011 7,313 2,158 1,121 162 136 10,890 As at 31 December 2011 7,530 2,051 960 159 135 10,835 Brands and customer-related/contract-based intangibles The main brands capitalised are the brands acquired in 2008: Scottish Newcastle (Fosters and Strongbow) and 2010: Cervecerfa Cuauhtémoc Moctezuma (Dos Equis, Tecate and Sol). The main customer-related and contract-based intangibles were acquired in 2010 and are related to customer relationships with retailers in Mexico (constituting either by way of a contractual agreement or by way of non-contractual relations). Impairment tests for cash-generating units containing goodwill For the purpose of impairment testing, goodwill in respect of Western Europe, Central and Eastern Europe (excluding Russia) and the Americas (excluding Brazil) is allocated and monitored on a regional basis. In respect of less integrated Operating Companies of Russia, Brazil and Africa and the Middle East, goodwill is allocated and monitored on an individual country basis. The aggregate carrying amounts of goodwill allocated to each CGU are as follows: 2011 Western Europe 3,396 3,328 Central and Eastern Europe (excluding Russia) 1,394 1,494 Russia 102 105 The Americas (excluding Brazil) 1,743 1,751 Brazil 111 110 Africa and the Middle East (aggregated) 528 245 Head Office and others 256 280 7,530 7,313 Comparatives have been adjusted due to the transfer of Empaque from the Americas region to Head Office. Throughout the year total goodwill mainly increased due to the acquisition of the Sona and Ethiopian beer business and net foreign currency differences. Goodwill is tested for impairments annually. The recoverable amounts of the CGUs are based on value-in-use calculations. Value in use was determined by discounting the future cash flows generated from the continuing use of the unit using a pre-tax discount rate. Heineken N.V. Annual Report 2011 105

Jaarverslagen en Personeelsbladen Heineken

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