86 Notes to the Consolidated Financial Statements (continued) 5. Operating segments (continued) Reconciliation of segment profit or loss Exceptional items and amortisation of acquisition-related intangibles (Eia) in net profit Heineken NV. Report of the Report of the Financial Sustainability Other Annual Report 2016 Introduction Executive Board Supervisory Board Statements Review Information In the internal management reports, HEINEKEN measures its performance primarily based on EBIT and EBIT beia (before exceptional items and amortisation of acquisition-related intangible assets). Both are non-GAAP measures not calculated in accordance with IFRS. Beia adjustments are also applied on profit metrics. The presentation of these financial measures may not be comparable to similarly titled measures reported by other companies due to differences in the ways the measures are calculated. The table below presents the reconciliation of EBIT (beia), to profit before tax. In millions of EUR 2016 2015 EBIT (beia) 3,700 3,558 Exceptional items and amortisation of acquisition-related intangible assets included in EBIT (795) (311) EBIT 2,905 3,247 Net finance expenses (493) (409) Profit before income tax 2,412 2,838 The table below provides an overview of the exceptional items and amortisation of acquisition-related intangibles in HEINEKEN's net profit: In millions of EUR 2016 2015 Profit attributable to equity holders of the Company (net profit) 1,540 1,892 Amortisation of acquisition-related intangible assets included in EBIT 315 321 Exceptional items included in EBIT 480 (10) Exceptional items included in net finance expenses/(income) 25 (18) Exceptional items included in income tax expense (196) (124) Exceptional items included in non-controlling interest (66) (13) Net profit (beia) 2,098 2,048 The 2016 exceptional items and amortisation of acquisition-related intangibles on net profit amounts to EUR 558 million (2015: EUR 156 million). This amount consists of: - EUR 315 million (2015: EUR 321 million) of amortisation of acquisition-related intangibles recorded in EBIT. EUR 10 million (2015: EUR 5 million) of this amount is included in share of net profit of associates and joint ventures. - EUR 480 million (2015: EUR 10 million income) of exceptional items recorded in EBIT. This includes restructuring expenses of EUR 80 million (2015: EUR 106 million), impairments of EUR 328 million (2015: EUR 78 million) of which EUR 286 million relates to The Democratic Republic of Congo (DRC). Other exceptional expenses in EBIT amounted to EUR 72 million (2015: EUR 194 million income which included EUR 379 million disposal gain for EMPAQUE). This includes asset write downs and the recording of provisions for an amount of EUR 62 million (2015: EUR 79 million). - EUR 25 million (2015: EUR 18 million income) of exceptional items in net finance expenses, mainly related to the currency impact on dividend receivables from Nigeria. - EUR 196 million (2015: EUR 124 million) in income tax expense includes the tax impact on amortisation of acquisition-related intangible assets of EUR 73 million (2015: EUR 75 million), the tax impact on exceptional items of EUR 36 million (2015: EUR 58 million) and an exceptional income tax benefit of EUR 87 million (2015: EUR 9 million expense), mainly relating to previously unrecognised deferred tax assets in 2016. - Total amount of Eia allocated to non-controlling interest amounts to EUR 66 million (2015: EUR 13 million).

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