Contents Financial statements 67 Consolidated Income Statement 68 Consolidated Statement of Comprehensive Income 69 Consolidated Statement of Financial Position 70 Consolidated Statement of Cash Flows 72 Consolidated Statement of Changes in Equity 74 Notes to the Consolidated Financial Statements 74 1. Reporting entity 74 2. Basis of preparation 76 3. Significant accounting policies 92 4. Determination of fair values 93 5. Operating segments 96 6. Acquisitions and disposals of subsidiaries and non-controlling interests 99 7. Assets (or disposal groups) classified as held for sale 99 8. Other income 99. 9. Raw materials, consumables and services 100 10. Personnel expenses 100 11. Amortisation, depredation and impairments 101 12. Net finance income and expenses 102 13. Income tax expense 103 14. Property, plant and equipment 104 15. Intangible assets 107 16. Investments in associates and joi nt ventures 108 17. Other i nvestments and receivables 109 18. Deferred tax assets and liabilities 110 19. Inventories 111 20. Trade and other receivables 111 21Cash and cash equivalents 111 22. Capital and reserves 113 23. Earnings per share 114 24. Income tax on other comprehensive income 114 25. Loans and borrowings 117 26. Finance lease liabilities 118 27. Non-GAAP measures 119 28. Employee benefits 122 29. Share-based payments - Long-Term Variable Award 124 30. Provisions 124 31. Trade and other payables 125 32. Financial risk management and financial instruments 136 33. Off-balance sheet commitments 137 34. Contingencies 138 35. Related parties 140 36. FIEINEKEN entities 141 37. Subsequent events 142 Heineken N.V. Balance Sheet 142 Heineken N.V. Income Statement 143 Notes to the Heineken N.V.Financial Statements 143 38. Investments in participating interests 144 39. Shareholders'equity 146 40. Loans and borrowings 147 41. Audit fees 148 42. Off-balance sheet commitments 148 43. Subsequent events 148 44. Other disclosures 66 Heineken N.V. Annual Report 2011

Jaarverslagen en Personeelsbladen Heineken

Jaarverslagen | 2011 | | pagina 68