92
Notes to the Consolidated Financial Statements
8. Non-current assets
2023
2022
In millions of
Goodwill
Total
Goodwill
Total
Note
Brands
and other
Brands
Cost
Balance as at 1 January
12,718
8,942
2,302
1,068
1,364
26,394
12,278
8,712
2,172
1,033
1,185
25,380
51
11
1
63
108
7
1
116
Introduction
(3)
684
784
32
11
1,511
109
229
10
345
10.1
1
1
13
226
241
5
7
208
220
(50)
(5)
(6)
(61)
(17)
(21)
(38)
10.2
(340)
(39)
(379)
(2)
(1)
(22)
(25)
44
6
2
52
49
3
1
53
(190)
(182)
(15)
(18)
(402)
3
174
10
115
29
15
343
Balance as at 31 December
13,258
9,556
1,980
1,063
1,562
27,419
12,718
8,942
2,302
1,068
1,364
26,394
(468)
(1,782)
(1,536)
(400)
(800)
(4,986)
(468)
(1,708)
(1,352)
(385)
(705)
(4,618)
Hyperinflation restatement to 1 January
(4)
(1)
(5)
(3)
(3)
7
7
(216)
(94)
(10)
(128)
(448)
(201)
(118)
(12)
(114)
(445)
6.6
(559)
(41)
(1)
(601)
(1)
(1)
6.6
173
16
1
190
6.6
3
5
8
18
13
31
10.2
339
32
371
2
1
15
18
(4)
(2)
(6)
(2)
(1)
(3)
(8)
(1)
(61)
(82)
(3)
(9)
(155)
13
18
22
Balance as at 31 December
(1,020)
(2,031)
(1,299)
(392)
(896)
(5,638)
(468)
(1,782)
(1,536)
(400)
(800)
(4,986)
Carrying amount
As at 1 January
12,250
7,160
766
668
564
21,408
11,810
7,004
820
648
480
20,762
As at 31 December
12,238
7,525
681
671
666
21,781
12,250
7,160
766
668
564
21,408
1 Includes impairment recorded in opening equity.
Amortisation and impairment losses
Balance as at 1 January
Changes in consolidation
Amortisation charge for the year
Impairment losses1
Purchased/internally developed
Transfer (to)/from assets classified as held for sale
Reversals of impairments
Transfer to/(from) assets classified as held for sale
Hyperinflation restatement to 1 January
Changes in consolidation
Disposals
Hyperinflation adjustment
Effect of movements in exchange rates
Disposals
Hyperinflation adjustment
Effect of movements in exchange rates
8.1 Intangible assets
Intangible assets within HEINEKEN are mainly goodwill, brands and customer-related intangibles such as customer lists. The majority of intangible assets have been recognised by HEINEKEN as part of acquisitions. Refer to the
table below for the historical cost per asset class and the movements during the year including amortisation.
Sustainability
Review
Financial
Statements
Other
Information
Report
of the
Supervisory
Board
Report
of the
Executive
Board
Customer-
related
intangibles
Software,
research and
Customer-
related
intangibles
Contract
based
intangibles
Software,
research and
development
and other
Heineken
N.V.
Annual
Report
2023
Contract
based development
intangibles
