61-118 tiï O A Contents Financial Statements Introduction Report of the Executive Board Report of the Supervisory Board Consolidated Income Statement 62 Consolidated Statement of Comprehensive Income 62 Consolidated Statement of Financial Position 63 Consolidated Statement of Cash Flows 64 Consolidated Statement of Changes in Equity 65 Notes to the Consolidated Financial Statements 66 1 Reporting entity 66 2 Basis of preparation 66 3 Significant accounting estimates and judgements 66 4 Changes in accounting policies 67 5 General accounting policies 69 6 Operating activities 71 6.1 Operating segments 71 6.2 Other income 75 6.3 Raw materials, consumables and services 75 6.4 Personnel expenses 75 6.5 Share-based payments 76 6.6 Amortisation, depreciation and impairments 77 6.7 Earnings per share 78 7 Working Capital 78 7.1 Inventories 78 7.2 Trade and other receivables 79 7.3 Trade and other payables 80 7.4 Returnable packaging materials 80 8 Non-current assets 81 8.1 Intangible assets 81 8.2 Property, plant and equipment 84 8.3 Loans and advances to customers 85 8.4 Other non-current assets 86 9 Provisions and contingent liabilities 87 9.1 Post-retirement obligations 87 9.2 Provisions 92 9.3 Contingencies 93 Financial Statements Sustainability Review Heineken N.V. Annual Report 2018 L6 Other Information 10 Acquisitions, disposals and investments 94 10.1 Acquisitions and disposals 94 10.2 Assets or disposal groups classified as held for sale 94 10.3 Investments in associates and joint ventures 94 11 Financing and capital structure 95 11.1 Net finance income and expense 95 11.2 Cash and cash equivalents 95 11.3 Borrowings 96 11.4 Capital and reserves 97 11.5 Credit, liquidity and market risk 99 11.6 Derivative financial instruments 103 12 Tax 104 12.1 Income tax expense 104 12.2 Deferred tax assets and liabilities 105 12.3 Income tax on other comprehensive income 107 13 Other 107 13.1 Fair value 107 13.2 Off-balance sheet commitments 109 13.3 Related parties 109 13.4 HEINEKEN entities 111 13.5 Subsequent events 111 Heineken N.V. Income Statement 112 Heineken N.V. Balance Sheet 113 Heineken N.V. Shareholders' equity 114 Notes to the Heineken N.V. Financial Statements 115 A Company disclosures 115 A.1 Investments 115 A.2 Borrowings 116 B Other 117 B.1 Auditor fees 117 B.2 Off-balance sheet commitments 118 B.3 Subsequent events 118 B.4 Other disclosures 118

Jaarverslagen en Personeelsbladen Heineken

Jaarverslagen | 2018 | | pagina 62