Notes to the Consolidated Financial Statements (continued) 6.2 Other income 6.3 Raw materials, consumables and services 6.4 Personnel expenses O Q, Introduction Report of the Executive Board Report of the Supervisory Board Other income includes the gain from sale of P,P&E and intangible assets. It also includes gains from the sale of subsidiaries, joint ventures and associates. These transactions do not arise from contracts with customers and are therefore presented separately from revenue. In millions of 2018 2017 Gain on sale of property, plant and equipment 31 20 Gain on sale of intangible assets 2 87 Gain on sale of subsidiaries, joint ventures and associates 42 34 75 141 Accounting policies Other income is recognised in profit or loss when control over the sold asset is transferred to the buyer. The amount recognised as other income equals the proceeds obtained from the buyer minus the carrying value of the sold asset. In millions of 2018 2017* Raw materials 1,897 1,817 Non-returnable packaging 3,624 3,375 Goods for resale 1,533 1,592 Inventory movements (43) (130) Marketing and selling expenses 2,494 2,533 Transport expenses 1,266 1,177 Energy and water 529 513 Repair and maintenance 527 509 Other expenses 2,140 1,875 13,967 13,261 Restated to reflect the change in accounting policy on Revenue from Contracts with Customers (IFRS 15). Refer to note 4 for further details. Financial Statements Sustainability Review Heineken N.V. Annual Report 2018 Other Information Other expenses mainly include rentals of €321 million (2017: €308 million), consultant expenses of €192 million (2017: €169 million), telecom and office automation of €239 million (2017: €227 million), warehousing expenses of €187 million (2017: €172 million), travel expenses of €158 million (2017: €162 million) and other taxes of €56 million (2017: €33 million). Accounting policies Expenses are recognised based on accrual accounting. This means that expenses are recognised when the product is received or the service is provided regardless of when cash outflow takes place. The average number of full-time equivalent (FTE) employees, excluding contractors, in 2018 was 85,610 (2017: 80,425 FTE), divided per region as follows: Average number of FTE per region 40,000 28,345 27,871 27,818 I 30,000 20,000 10,000 Americas Africa, Middle East and Eastern Europe Asia Pacific The increase in the Americas is mainly due to the full year inclusion of Brasil Kirin FTEs. Within Europe 4,027 FTEs are based in the Netherlands (2017: 3,998 FTEs). HEINEKEN employees are granted compensations such as salaries and wages, pensions (see note 9.1) and share-based payments (see note 6.5). Other personnel expenses include expenses for contractors of €168 million (2017: €153 million) and restructuring costs for an amount of €111 million (2017: €82 million). Restructuring provisions are disclosed in note 9.2.

Jaarverslagen en Personeelsbladen Heineken

Jaarverslagen | 2018 | | pagina 76