74
Contents
Financial Statements
74-131
Consolidated Income Statement
75
75
76
Consolidated Statement of Cash Flows
77
78
78
Introduction
Heineken N.V. Balance Sheet
126
127
128
Sustainability
Review
Financial
Statements
Other
Information
Report
of the
Supervisory
Board
Report
of the
Executive
Board
Heineken
N.V.
Annual
Report
2023
Consolidated Statement of Other Comprehensive Income
Consolidated Statement of Financial Position
Consolidated Statement of Changes in Equity
Notes to the Consolidated Financial Statements
Heineken N.V. Shareholders’ Equity
Notes to the Heineken N.V. Financial Statements
1Reporting entity
2. Basis of preparation
3. Significant events in the period and accounting estimates and judgements
4. Changes in accounting policies
5. General accounting policies
6. Operating activities
6.1. Operating segments
6.2. Other income
6.3. Raw materials, consumables and services
6.4. Personnel expenses
6.5. Share-based payments
6.6. Amortisation, depreciation and impairments
6.7. Earnings per share
7. Working capital
7.1. Inventories
7.2. Trade and other receivables
7.3. Trade and other payables
7.4. Returnable packaging materials
8. Non-current assets
8.1. Intangible assets
8.2. Property, plant and equipment
8.3. Loans and advances to customers
8.4. Equity instruments
8.5. Other non-current assets
9. Provisions and contingent liabilities
9.1. Post-retirement obligations
9.2. Provisions
9.3. Contingencies
100
100
104
105
79
79
79
80
80
82
82
86
86
87
87
89
89
89
89
90
91
91
92
92
95
98
99
99
A. Company disclosures
A.1. Investments
A. 2. Borrowings
B. Other
B. 1. Auditor fees
B.2. Off-balance sheet commitments
B.3. Subsequent events
B.4. Other disclosures
105
105
107
107
109
109
109
110
111
113
116
117
117
118
120
121
121
122
122
124
124
125
128
128
130
130
130
131
131
131
10. Acquisitions, disposals and investments
10.1. Acquisitions and disposals of subsidiaries and non-controlling interests
10.2. Assets or disposal groups classified as held for sale
10.3. Investments in associates and joint ventures
11Financing and capital structure
11.1. Net finance income and expense
11.2. Cash and cash equivalents
11.3. Borrowings
11.4. Capital and reserves
11.5. Credit, liquidity and market risk
11.6. Derivative financial instruments
12. Tax
12.1. Income tax expense
12.2. Deferred tax assets and liabilities
12.3. Income tax on other comprehensive income and equity
13. Other
13.1. Fair value
13.2. Off-balance sheet commitments
13.3. Related parties
13.4. HEINEKEN entities
13.5. Subsequent events
Heineken N.V. Income Statement
