96
Notes to the Consolidated Financial Statements
2023
2022
In millions of
Total
Total
Note
Cost
Balance as at 1 January
7,765
10,770
6,682
1,387
26,604
7,534
10,099
5,934
1,068
24,635
66
143
89
1
299
72
161
102
1
336
(2)
172
286
102
96
656
63
36
2
99
10.1
Purchases
26
88
289
1,852
2,255
27
37
409
1,646
2,119
Transfer of completed projects under construction
(1,640)
(1,345)
306
760
574
237
646
462
Transfer (to)/from assets classified as held for sale
(51)
(108)
(42)
(8)
(209)
(163)
(269)
(84)
(4)
(520)
Introduction
(46)
(110)
(460)
(11)
(627)
(49)
(150)
(289)
(5)
(493)
67
140
99
3
309
47
100
65
1
213
(22)
(383)
(313)
(104)
(822)
(3)
110
81
27
215
8,283
11,586
7,020
1,576
28,465
7,765
10,770
6,682
1,387
26,604
(2,850)
(6,352)
(4,732)
(60)
(13,994)
(2,759)
(6,048)
(4,247)
(63)
(13,117)
(12)
(62)
(80)
(154)
(14)
(57)
(85)
(156)
1
1
2
4
1
5
(180)
(575)
(709)
(1,464)
(172)
(513)
(625)
(1,310)
6.6
(52)
(73)
(24)
(13)
(162)
(68)
(18)
(3)
(1)
(90)
6.6
2
2
4
75
30
7
5
117
6.6
33
87
34
154
80
177
63
320
33
110
453
596
33
146
271
450
(14)
(59)
(75)
(148)
(14)
(20)
(65)
(99)
(15)
(49)
(49)
(1)
(114)
26
214
193
433
(3,014)
(6,708)
(4,939)
(72)
(14,733)
(2,850)
(6,352)
(4,732)
(60)
(13,994)
Carrying amount
As at 1 January
4,915
4,418
1,950
1,327
12,610
4,775
4,051
1,687
1,005
11,518
As at 31 December
5,269
4,878
2,081
1,504
13,732
4,915
4,418
1,950
1,327
12,610
1 Includes impairment recorded in opening equity.
Hyperinflation restatement to 1 January
Changes in consolidation and other transfers
Depreciation charge for the year
Impairment losses1
Reversals of impairments
Transfer to/(from) assets classified as held for sale
Hyperinflation restatement to 1 January
Changes in consolidation and other transfers
Disposals
Hyperinflation adjustment
Depreciation and impairment losses
Balance as at 1 January
Disposals
Hyperinflation adjustment
Owned assets
The table below details the historical cost per asset class and the movements during the year for owned assets.
Sustainability
Review
Financial
Statements
Other
Information
Report
of the
Supervisory
Board
Report
of the
Executive
Board
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Heineken
N.V.
Annual
Report
2023
Effect of movements in exchange rates
Balance as at 31 December
Effect of movements in exchange rates
Balance as at 31 December
