159
Independent Auditor's Report (continued)
Report on the other information included in the Annual Report
Report on other legal and regulatory requirements
No prohibited non-audit services
Description of responsibilities regarding the financial statements
Responsibilities of the Executive Board and the Supervisory Board for the Financial Statements
Our responsibilities for the audit of the financial statements
Report of the
Report of the
Financial
Sustainability
Other
Introduction
Executive Board
Supervisory Board
Statements
Review
Information
Heineken N.V. Annual Report 2017
In addition to the financial statements and our Independent auditor's report, the Annual Report contains other information that consists of:
- Report of the Executive Board;
- Report of the Supervisory Board;
- Other Information pursuant to Part 9 of Book 2 of the Dutch Civil Code; and
- Other information included in the Annual Report.
Based on the following procedures performed, we conclude that the other information:
- is consistent with the financial statements and does not contain material misstatements; and
- contains the information as required by Part 9 of Book 2 of the Dutch Civil Code.
We have read the other information. Based on our knowledge and understanding obtained through our audit of the financial statements or otherwise,
we have considered whether the other information contains material misstatements.
By performing these procedures, we comply with the requirements of Part 9 of Book 2 of the Dutch Civil Code and the Dutch Standard 720. The scope
of the procedures performed is less than the scope of those performed in our audit of the financial statements.
Management is responsible forthe preparation of other information, including the Report of the Executive Board in accordance with Part 9 of Book 2
of the Dutch Civil Code and other information pursuant to Part 9 of Book 2 of the Dutch Civil Code.
Engagement
We were appointed by the Annual General Meeting as auditor of Heineken N.V. on 24 April 2014. The audit for year 2017 was our third year audit
We have not provided prohibited non-audit services as referred to in Article 5(1) of the EU Regulation on specific requirements regarding statutory
audit of public-interest entities.
The Executive Board is responsible forthe preparation and fair presentation of the financial statementsin accordance with EU-IFRS and Part 9 of Book
2 of the Dutch Civil Code, and forthe preparation of the Report of the Executive Board in accordance with Part 9 of Book 2 of the Dutch Civil Code.
Furthermore, the Executive Board is responsible for such internal control as the Executive Board determines is necessary to enable the preparation of
the financial statements that are free from material misstatement, whether due to fraud or error
As part of the preparation of the financial statements, the Executive Board is responsible for assessing the Company's ability to continue as a going
concern. Based on the financial reporting frameworks mentioned, the Executive Board should prepare the financial statements using the going
concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to
do so. The Executive Board should disclose events and circumstances that may cast significant doubt on the Company's ability to continue as a going
concern in the financial statements.
The Supervisory Board is responsible for overseeing the Company's financial reporting process.
Our objective is to plan and perform the audit assignment in a mannerthat allows us to obtain sufficient and appropriate audit evidence for our opinion.
Our audit has been performed with a high, but not absolute, level of assurance, which means we may not have detected all errors and fraud during
our audit.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements. The materiality affects the nature, timing and extent of our
audit procedures and the evaluation of the effect of identified misstatements on our opinion.
For an overview of our responsibilities we refer to NBA's websitewww.nba.nl (Standard texts auditor's report).
Amsterdam, 9 February 2018
Deloitte Accountants B.V.
J. Dalhuisen
