Independent Auditor's Report (continued)
Description of responsibilities regarding the financial statements
O Q,
Introduction Report of the Executive Board Report of the Supervisory Board
Responsibilities of the Executive Board and the Supervisory Board for the financial statements
The Executive Board is responsible for the preparation and fair presentation of the financial statements
in accordance with EU-IFRS and 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 the Executive Board 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 responsibilities for the audit of the financial statements
Our objective is to plan and perform the audit engagement in a manner that 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
detect all material 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 the NBA's website www.nba.nl (Standard texts
auditor's report).
Financial Statements
Heineken N.V. Annual Report 2018
Sustainability Review
Other Information
We communicate with the Supervisory Board regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant findings in internal control that
we identified during our audit. In this respect we also submit an additional report to the Audit Committee
in accordance with Article 11 of the EU Regulation on specific requirements regarding statutory audit of
public-interest entities. The information included in this additional report is consistent with our audit opinion
in this auditor's report.
We provide the Supervisory Board with a statement that we have complied with relevant ethical
requirements regarding independence, and to communicate with them all relationships and other matters
that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
From the matters communicated with the Supervisory Board, we determine the key audit matters: those
matters that were of most significance in the audit of the financial statements. We describe these matters
in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in
extremely rare circumstances, not communicating the matter is in the public interest.
Amsterdam, 12 February 2019
Deloitte Accountants B.V.
J. Dalhuisen
