203
Report on other legal and regulatory requirements and ESEF
Independent Auditor’s Report
Report on the other information included in the annual report
Description of responsibilities regarding the financial statements
Our examination included amongst others:
The other information consists of:
Based on the following procedures performed, we conclude that the other information:
Introduction
The Supervisory Board is responsible for overseeing the Company's financial reporting process.
- Report of the Executive Board.
- Report of the Supervisory Board.
- Sustainability Review.
- Other Information as required by Part 9 of Book 2 of the Dutch Civil Code.
- Other Information included in the Annual Report.
No prohibited non-audit services
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.
Engagement
We were engaged by the Supervisory Board as auditor of Heineken N.V. on April 24, 2014, for the audit of the
year 2015 and have operated as statutory auditor ever since that financial year.
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.
Sustainability
Review
Other
Information
Financial
Statements
Report
of the
Supervisory
Board
Report
of the
Executive
Board
The annual report contains other information, in addition to the financial statements and our auditor's
report thereon.
- Is consistent with the financial statements and does not contain material misstatements.
- Contains all the information regarding the management report and the other 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 substantially less than the scope of
those performed in our audit of the financial statements.
The Executive Board is responsible for the preparation of the other information, including the report of the
Executive Board in accordance with Part 9 of Book 2 of the Dutch Civil Code, and the other information as
required by Part 9 of Book 2 of the Dutch Civil Code.
The Executive Board is responsible for preparing the annual report including the financial statements in
accordance with the RTS on ESEF, whereby the Executive Board combines the various components into one
single reporting package.
European Single Electronic reporting Format (ESEF)
Heineken N.V. has prepared its annual report in ESEF. The requirements for this are set out in the Commission
Delegated Regulation (EU) 2019/815 with regard to regulatory technical standards on the specification of a
single electronic reporting format (hereinafter: the RTS on ESEF).
Our responsibility is to obtain reasonable assurance for our opinion whether the annual report in this reporting
package complies with the RTS on ESEF.
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 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.
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.
We performed our examination in accordance with Dutch law, including Dutch Standard 3950N 'Assurance-
opdrachten inzake het voldoen aan de criteria voor het opstellen van een digitaal
verantwoordingsdocument' (assurance engagements relating to compliance with criteria for digital reporting).
Our responsibilities for the audit of the financial statements
Our objective is to plan and perform the audit assignment 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.
In our opinion, the annual report, prepared in XHTML format, including the (partly) marked-up consolidated
financial statements, as included in the reporting package by Heineken N.V. complies in all material respects
with the RTS on ESEF.
Heineken
N.V.
Annual
Report
2023
- Obtaining an understanding of the Company's financial reporting process, including the preparation of the
reporting package.
- Identifying and assessing the risks that the annual report does not comply in all material respects with the RTS on
ESEF and designing and performing further assurance procedures responsive to those risks to provide a basis for
our opinion, including:
- obtaining the reporting package and performing validations to determine whether the reporting package
containing the Inline XBRL instance, and the XBRL extension taxonomy files has been prepared in accordance
with the technical specifications as included in the RTS on ESEF;
- examining the information related to the consolidated financial statements in the reporting package to
determine whether all required mark-ups have been applied and whether these are in accordance with the
RTS on ESEF.
