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Report of the Report of the
Contents Overview Executive Board Supervisory Board
Financial
statements
Other information
Software,
Customer-
Contract-
research and
In millions of EUR
Note
Goodwill*
Brands
related
intangibles
based
intangibles
development
and other
Total*
Balance as at 1 January 2013
(297)
(289)
(382)
(23)
(279)
(1,270)
Changes in consolidation
22
27
7
56
Amortisation charge for the year
11
(101)
(176)
(62)
(37)
(376)
Impairment losses
11
(94)
(5)
(17)
(116)
Disposals
4
30
34
Transfers to assets held for sale
1
1
Effect of movements in exchange rates
14
20
10
7
51
Balance as at 31 December 2013
(391)
(359)
(511)
(71)
(288)
(1,620)
Carrying amount
As at 1 January 2012
7,530
2,051
960
159
135
10,835
As at 31 December 2012
10,743
4,043
1,922
757
223
17,688
As at 1 January 2013
10,743
4,043
1,922
757
223
17,688
As at 31 December 2013
10,016
3,492
1,599
609
218
15,934
Restated for the finalisation of the purchase price allocation for APB.
The carrying amount of our CGU in Russia has been reduced to its recoverable amount through recognition of a EUR94 million
impairment loss against goodwill and EUR5 million against brands.
Brands, customer-related and contract-based intangibles
The main brands capitalised are the brands acguired in 2008: Scottish Newcastle (Fosters and Strongbow), 2010: Cervecerla
Cuauhtémoc Moctezuma (Dos Eguis.Tecateand Sol) and 2012: Asia Pacific Breweries (Tiger, Anchor and Bintang).The main
customer-related and contract-based intangibles were acguired in 2010 and 2012 and relate to customer relationships with retailers
in Mexico and Asia Pacific (constituted either by way of a contractual agreement or by way of non-contractual relations) and
reacguired rights.
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), the
Americas (excluding Brazil) and Asia Pacific is allocated and monitored by management on a regional basis. In respect of less
integrated subsidiaries such as Russia, Brazil, and subsidiaries within Africa Middle East and Elead Office and other, goodwill
is allocated and monitored by management on an individual country basis.
The carrying amounts of goodwill allocated to each CGU are as follows:
In millions of EUR
2013
2012*
Western Europe
3,246
3,428
Central and Eastern Europe (excluding Russia)
1,419
1,445
Russia
106
The Americas (excluding Brazil)
1,707
1,778
Brazil
82
99
Africa Middle East (aggregated)
482
507
Asia Pacific
2,364
2,637
Head Office and other (aggregated)
716
743
10,016
10,743
"Restated for the finalisation of the purchase price allocation for APB.
Heineken N.V. Annual Report 2013
91
