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1.\u00a0 \u00a0 Reporting entity
Heineken Holding\u00a0N.V. (the \u2018Company\u2019) is a public company domiciled in the Netherlands. The
address of the Company\u2019s registered office is Tweede Weteringplantsoen 5, 1017ZD, Amsterdam.
The Consolidated Financial Statements of the Company as at 31 December 2022 comprise
Heineken Holding\u00a0N.V., Heineken\u00a0N.V., its subsidiaries (together referred to as \u2018HEINEKEN\u2019) and
HEINEKEN\u2019s interests in joint ventures and associates. The Company is registered in the Trade
Register of Amsterdam No. 33078624.
HEINEKEN is primarily involved in the brewing and selling of beer and cider. Led by the Heineken\u00ae
brand, HEINEKEN has a range of more than 300 international, regional, local and speciality beers
and ciders.
2.\u00a0 \u00a0 Basis of preparation
The consolidated financial statements are:
\u25a0Prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by
the European Union (EU) and comply with the financial reporting requirements included in Part 9
of Book 2 of the Dutch Civil Code. All standards and interpretations issued by the International
Accounting Standards Board (IASB) and the International Financial Reporting Interpretations
Committee (IFRIC) effective year-end 2022 have been adopted by the EU. Consequently, the
accounting policies applied by the Company also fully comply with IFRS as issued by the IASB
\u25a0Prepared by the Board of Directors and authorised for issue on 14\u00a0February 2023 and will be
submitted for adoption to the General Meeting of Shareholders on 20\u00a0April 2023
\u25a0Prepared on the historical cost basis unless otherwise indicated
\u25a0Prepared on a going concern basis
\u25a0Presented in Euro, which is the Company\u2019s functional currency
\u25a0Rounded to the nearest million unless stated otherwise
3.\u00a0 \u00a0 Significant events in the period and accounting estimates and
judgements
(a) Significant events in the current reporting period
Trading conditions remained challenging throughout 2022 and were marked by increased input cost
inflation and supply chain disruptions. Despite continued volatility and challenges across many
markets, Heineken N.V. reported a net profit of \u20ac2,682 million for the year ended 31 December 2022
(2021: \u20ac3,324 million, net profit).
On 28 March 2022, HEINEKEN announced its decision to leave Russia. The Russian business is
classified as a disposal group held for sale as at 31 December 2022. An impairment loss of \u20ac88
million was recognised in relation to the write down of the Russia disposal group classified as held
for sale. For more information refer to note 10.2 \u2018Assets or disposal groups classified as held for sale\u2019.
HEINEKEN applied hyperinflation accounting for its operations in Ethiopia. In 2022, the three-year
cumulative inflation in Ethiopia exceeded 100% and as a result, hyperinflation accounting was
applied for the year ended 31 December 2022. For more information refer to note 5(c)
\u2018Hyperinflation economies\u2019.
During its financial reporting process, HEINEKEN has assessed the impact of its main risks including
increased exposure on risks related to supply chain continuity, commodity prices and macro-
economic environment on its estimates and judgements. The impact on financial estimates and
judgements is mainly reflected in impairment of financial and non-financial assets, and other
financial instrument disclosures (including credit management). All significant estimates and
judgements are disclosed in the notes to the consolidated financial statements (if applicable). Notes
containing the most significant estimates and judgements are referred to in note 3(c).
(b) Climate change
In preparing the consolidated financial statements, HEINEKEN has considered climate change,
including climate change scenarios and HEINEKEN's Brew a Better World (BaBW) goals, on the
estimates and judgements used in preparing the consolidated financial statements.
The following impacts were assessed in the consolidated financial statements:
\u25a0The impact of climate change on the residual values and useful lives of assets were considered in
determining the carrying value of non-current assets (refer to note 8.1 and 8.2).
\u25a0The impact of climate change was considered in relation to the recognition and measurement of
provisions and contingencies (refer to note 9.2 and 9.3).
\u25a0The impact of climate change was considered in relation to indications of impairment and the
forecast of cash flows used in the impairment assessments of non-current assets including
goodwill (refer to note 8.1 and 8.2).\u00a0
For the year ended 31 December 2022, no material impact on financial reporting judgement and
estimates arising from climate change were identified, as a result the valuations of assets or
liabilities have not been significantly impacted by climate change risks.
(c) Significant accounting estimates and judgement
In preparing these consolidated financial statements, management is required to make estimates
and judgements that affect the application of accounting policies and the reported amounts of
assets and liabilities, income and expenses.
The application of accounting policies requires judgements that impact the amounts recognised.
Additionally, amounts recognised are based on factors that are by default associated with
uncertainty. Actual results may therefore differ from estimates. Where applicable, the estimates and
judgements are described per note within the consolidated financial\u00a0statements.\u00a0
The following notes contain the most significant estimates and judgements:
Particular area involving significant estimates and judgements
Note
Significant judgement
Judgement on acting as principal versus agent with respect to
excise tax expense
6.1 Operating segments
Assessment of the recoverability of past tax losses
12.2 Deferred tax assets and liabilities
Significant estimates
Assumptions used in impairment testing
8.1 Intangible assets and 8.2 Property,
plant and equipment
Assumptions for discount rates, future pension increases and
life expectancy to calculate the defined benefit obligation
9.1 Post-retirement obligations
Estimating the likelihood and timing of potential cash flows
relating to claims and litigations
9.2 Provisions and 9.3 Contingencies
4.\u00a0 \u00a0 Changes in accounting policies
(a) Changed accounting policies in 2022
No new standards or amendments to existing standards, effective in 2022, had a significant impact
on HEINEKEN's Consolidated Financial Statements.
(b) Upcoming changes in accounting policies for 2023
No new standards or amendments to existing standards, effective in 2023, will have a significant
impact on HEINEKEN 's consolidated financial statements.
5.\u00a0 \u00a0 General accounting policies
General
The accounting policies described in these consolidated financial statements have been applied
consistently to all periods presented in these consolidated financial statements.
(a) Basis of consolidation
The consolidated financial statements are prepared as a consolidation of the financial statements of
the Company and its subsidiaries. Subsidiaries are entities controlled by HEINEKEN. HEINEKEN
controls an entity when it has power over the investee, is exposed or has the right to variable returns
from its involvement with that entity and can affect those returns through its power over the entity.
Control is generally obtained by ownership of more than 50% of the voting rights.
The financial statements of subsidiaries are included in the consolidated financial statements from
the date that control commences until the date that control ceases. Accounting policies of
subsidiaries have been changed where necessary to ensure consistency with the policies adopted by
HEINEKEN.
On consolidation, intra-HEINEKEN balances and transactions, and any unrealised gains and losses or
income and expenses arising from intra-HEINEKEN transactions, are eliminated. Unrealised gains
arising from transactions with associates and joint ventures (refer to note 10.3) are eliminated
against the investment to the extent of HEINEKEN\u2019s interest in the investee. Unrealised losses are
eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of
impairment.
(b) Foreign currency
Foreign currency transactions
Transactions in foreign currencies are translated to the respective functional currencies of
HEINEKEN entities using the exchange rates at the transaction date, except for HEINEKEN entities
in hyperinflationary economies, refer to note 5(c). Receivables, payables and other monetary assets
and liabilities denominated in foreign currencies are re-translated to the functional currency using
the exchange rates at the balance sheet date. The resulting foreign currency differences are
recognised in the income statement, except for foreign currency differences arising on re-translation
of Fair Value through Other Comprehensive Income (FVOCI) investments and financial liabilities
designated as a hedge of a net investment, which is recognised in other comprehensive income.
Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair
value are re-translated to the functional currency at the exchange rate at the date that the fair value
was determined. Non-monetary items in a foreign currency that are measured at cost are translated
into the functional currency at the exchange rate at the transaction date.
Foreign operations
The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising
on acquisition, and of intercompany loans with a permanent nature (quasi-equity) are translated to
Euro at the exchange rates at the reporting date. The income and expenses of foreign operations
are translated to Euro at the exchange rates that approximates the exchange rates ruling at the
dates of the transactions, except for foreign operations in hyperinflationary economies.
Foreign currency differences are recognised in other comprehensive income and are presented
within equity in the translation reserve. However, if the operation is not a wholly-owned subsidiary,
the relevant proportionate share of the translation difference is allocated to the non-controlling
interests. The cumulative amount in the translation reserve is (either fully or partly) reclassified to
the income statement upon disposal (either fully or partly) or liquidation.
Exchange rates of key currencies
The following exchange rates, for the most important countries in which HEINEKEN has operations,
were used while preparing these consolidated financial statements:
In \u20ac
Year-end
2022
Year-end
2021
%
Average
2022
Average
2021
%
Brazilian Real (BRL)
0.1774
0.1585
11.9
0.1846
0.1569
17.7
Great Britain Pound (GBP)
1.1275
1.1901
(5.3)
1.1735
1.1631
0.9
Mexican Peso (MXN)
0.0485
0.0428
13.3
0.0472
0.0417
13.2
Nigerian Naira (NGN)
0.0020
0.0021
(4.8)
0.0022
0.0021
4.8
Polish Zloty (PLN)
0.2132
0.2174
(1.9)
0.2129
0.2190
(2.8)
Russian Ruble (RUB)
0.0126
0.0117
7.7
0.0139
0.0115
20.9
Singapore Dollar (SGD)
0.6993
0.6545
6.8
0.6897
0.6293
9.6
United States Dollar (USD)
0.9376
0.8829
6.2
0.9518
0.8455
12.6
Indian Rupee (INR)
0.0113
0.0119
(5.0)
0.0121
0.0114
6.1
Vietnamese Dong in 1,000
(VND)
0.0396
0.0386
2.6
0.0407
0.0369
10.3
(c) Hyperinflation economies
To determine the existence of hyperinflation, HEINEKEN assesses the qualitative and quantitative
characteristics of the economic environment of the country, such as the cumulative inflation rate
over the previous three years.
The Ethiopian economy was designated as hyperinflationary for the period ending 31 December
2022. As a result, application of IAS 29 \u2018Financial Reporting in Hyperinflationary Economies\u2019 has
been applied to Heineken Ethiopia, whose functional currency is the Ethiopian Birr. On the
application of IAS 29 a cumulative inflation factor was applied using the consumer price index (CPI)
in Ethiopia, published by the Central Statistics Agency of Ethiopia. The movement in the CPI for the
year ended 31 December 2022 was 34% (2021: 35%).
The application of IAS 29 includes the following:
\u25a0Adjustment of historical cost non-monetary assets and liabilities for the change in purchasing
power caused by inflation from the date of initial recognition to the balance sheet date
\u25a0Adjustment of the income statement for inflation during the reporting period
\u25a0The income statement is translated at the period-end foreign exchange rate instead of an
average rate
\u25a0A net monetary gain/(loss) adjustment, recognised in the income statement, to reflect the impact
of inflation and exchange rate movement on holding monetary assets and liabilities in local
currency
(d) Cash flow statement
The cash flow statement is prepared using the indirect method. Assets and liabilities acquired as part
of a business combination are included in investing activities (net of cash acquired). Dividends paid
to shareholders are included in financing activities. Dividends received are classified as operating
activities, as well as interest paid.
(e) Offsetting financial instruments
If HEINEKEN has a legal right to offset financial assets with financial liabilities and if HEINEKEN
intends to either to settle on a net basis or to realise the asset and settle the liability simultaneously,
financial assets and liabilities are presented in the statement of financial position as a net amount.
6.\u00a0 \u00a0 Operating activities
6.1\u00a0 \u00a0 Operating segments
HEINEKEN distinguishes five reportable segments: Europe; Americas; Africa, Middle East & Eastern Europe; Asia Pacific and Heineken\u00a0N.V.
Head Office & Other/Eliminations. Information about these reportable segments are provided in the table below:
Europe
Americas
Africa, Middle East &
Eastern Europe
Asia Pacific
Heineken\u00a0N.V.
Head Office &
Other/Eliminations
Consolidated
In millions of \u20ac
Note
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
Net revenue (beia)1
11,362
9,494
9,421
7,226
4,005
3,159
4,652
2,764
(746)
(744)
28,694
21,901
Third party revenue2
13,461
11,444
9,608
7,372
4,868
3,828
6,706
3,926
33
13
34,676
26,583
Interregional revenue
761
724
18
28
\u2014
\u2014
\u2014
5
(779)
(757)
\u2014
\u2014
Revenue
14,222
12,168
9,626
7,400
4,868
3,828
6,706
3,931
(746)
(744)
34,676
26,583
Excise tax expense3
(2,860)
(2,638)
(205)
(174)
(838)
(664)
(2,054)
(1,166)
\u2014
\u2014
(5,957)
(4,642)
Net revenue
11,362
9,530
9,421
7,226
4,030
3,164
4,652
2,765
(746)
(744)
28,719
21,941
Other income
6.2
117
31
9
207
20
12
\u2014
1,271
1
\u2014
147
1,521
Operating profit
1,154
1,156
1,359
1,217
391
414
1,293
1,850
86
(154)
4,283
4,483
Net finance expenses
11.1
(336)
(399)
Share of profit of associates and joint ventures
10.3
19
10
61
87
36
36
107
115
\u2014
2
223
250
Income tax expense
12.1
(1,131)
(799)
Profit
3,039
3,535
Attributable to:
Shareholders of Heineken Holding N.V. (net profit)
1,343
1,663
Non-controlling interests in Heineken\u00a0N.V.
1,339
1,661
Non-controlling interests in Heineken\u00a0N.V. group companies
357
211
Operating profit reconciliation
Operating profit
1,154
1,156
1,359
1,217
391
414
1,293
1,850
86
(154)
4,283
4,483
Eia1
67
4
32
(2)
163
28
(58)
(1,097)
15
(1)
219
(1,069)
Operating profit (beia)1
1,221
1,160
1,391
1,215
554
442
1,235
753
101
(155)
4,502
3,414
The 2022 exceptional items and amortisation of acquisition-related intangibles in operating profit
amount to \u20ac219 million, net exceptional expense (2021: \u20ac1,069 million, net exceptional benefit).
This amount consists of:
\u25a0\u20ac333 million (2021: \u20ac286 million) of amortisation of acquisition-related intangibles recorded in
operating profit.
\u25a0\u20ac114 million net benefit (2021: \u20ac1,355 million net benefit) of exceptional items recorded in
operating profit. This\u00a0includes:
\u2014a net reversal of impairments of \u20ac132\u00a0million, including an impairment reversal of \u20ac234 million
for Papua New Guinea and an impairment of \u20ac88 million for Russia (total net impairments in
2021: \u20ac108\u00a0million)
\u2014net restructuring expenses of \u20ac70\u00a0million (2021: \u20ac32\u00a0million)
\u2014\u20ac44 million exceptional net benefit recorded as reduction in marketing expense related to tax
credits in Brazil (2021: \u20ac187 million exceptional net benefit recorded in other income related to
tax credits in Brazil)
\u2014\u20ac44 million exceptional expense recorded relating to hyperinflation accounting adjustment in
Ethiopia (2021: nil)
\u2014\u20ac52\u00a0million of other net exceptional benefit (2021: \u20ac1,308\u00a0million other exceptional net
benefit, including \u20ac1,270 million gain on previously-held equity interest in UBL)
Accounting estimates and judgements
Due to the complexity and variety in tax legislation, significant judgement is applied in the
assessment of whether excise tax expenses are borne by HEINEKEN or collected on behalf of third
parties.
HEINEKEN makes estimates when determining discount accruals in revenue at year-end, specifically
for conditional discounts. Refer to note 7.3 for more explanation on how discount accruals are
estimated.
Accounting policies
Segment reporting
Operating segments are reported consistently with the internal reporting provided to the Executive
Board of Heineken\u00a0N.V., which is considered to be chief operating decision-maker. An operating
segment is a component of HEINEKEN that engages in business activities from which it may earn
revenues and incur expenses, including revenues and expenses that relate to transactions with any
of HEINEKEN\u2019s other components. All operating segments\u2019 operating results are reviewed regularly
by the Executive Board of Heineken\u00a0N.V. to make decisions about resources to be allocated to the
segment and to assess its performance, and for which discrete financial information is available.
The first four reportable segments as presented in the segmentation tables are HEINEKEN\u2019s business
regions. These business regions are each managed separately by a Regional President, who reports
to the Heineken N.V. Executive Board, and is directly accountable for the functioning of the
segment\u2019s results, assets and liabilities. The Heineken\u00a0N.V. Head Office operating segment falls
directly under the responsibility of the Executive Board of Heineken N.V. The Executive Board of
Heineken\u00a0N.V. reviews the performance of the segments based on internal management reports
monthly.\u00a0
Segment results, assets and liabilities that are reported to the Executive Board of Heineken\u00a0N.V.
include items directly attributable to a segment as well as those that can be allocated on a
reasonable basis. Unallocated result items comprise net finance expenses and income tax expenses.
Unallocated assets mainly comprise deferred tax assets.
Segment capital expenditure is the total cost incurred during the period to acquire property, plant
and equipment and intangible assets other than goodwill.
Performance is measured based on operating profit (beia), as included in the internal management
reports that are reviewed by the Executive Board of Heineken N.V. Beia stands for 'before
exceptional items and amortisation of acquisition-related intangibles'. Exceptional items are defined
as items of income and expense of such size, nature or incidence, that in the view of management
their disclosure is relevant to explain the performance of HEINEKEN for the period. Exceptional items
include, among others, impairments of goodwill and fixed assets (and reversal of impairments),
gains and losses from acquisitions and disposals, redundancy costs following a restructuring, past
service costs and curtailments, hyperinflation accounting adjustments, the tax impact on
exceptional items and tax rate changes (the one-off impact on deferred tax positions).
Operating profit and operating profit (beia) are not financial measures calculated in accordance
with IFRS. Operating profit (beia) is used to measure performance as management believes that this
measurement is the most relevant in evaluating the results of the segments. Beia adjustments are
also applied to other metrics. The presentation of these financial measures may not be comparable
to similarly titled measures reported by other companies due to differences in the ways the
measures are calculated.\u00a0
HEINEKEN has multiple distribution models to deliver goods to end customers. There is no reliance
on major clients. Deliveries to end consumers are country dependent and include deliveries via own
wholesalers and pubs, direct to customers and via third-party distribution. As such, distribution
models are country-specific and diverse across HEINEKEN. In addition, these various distribution
models are not centrally managed or monitored. Consequently, the Executive Board of Heineken\u00a0N.V.
does not allocate resources or assess performance based on business type information. Accordingly,
no segment information on business type is provided.\u00a0
Inter-segment transfers or transactions are determined on an arm\u2019s length basis. As net finance
expenses and income tax expenses are monitored on a consolidated level (and not on an individual
regional basis) and Regional Presidents of Heineken\u00a0N.V. are not accountable for that, net finance
expenses and income tax expenses are not provided for the reportable segments.
Revenue
The majority of HEINEKEN's revenue is generated by the sale and delivery of products to customers.
The product range of HEINEKEN mainly consists of beer, soft drinks and cider. Products are mostly
own-produced finished goods from HEINEKEN's brewing activities, but also contain purchased goods
for resale from HEINEKEN's wholesale activities. HEINEKEN's customer group can be split between
on-trade customers like caf\u00e9s, bars and restaurants and off-trade customers like retailers and
wholesalers. Due to HEINEKEN's global footprint, its revenue is exposed to strategic and financial
risks that differ per region.
Revenue is recognised when control over products has been transferred and HEINEKEN fulfilled its
performance obligation to the customer. For the majority of the sales, control is transferred either at
delivery of the products or upon pickup by the customer from HEINEKEN's premises.
Revenue is recognised based on the price specified in the contract, net of returns, discounts, sales
taxes and excise taxes collected on behalf of third parties.
Other revenues include rental income from pubs and bars, royalties, income from wholesale
activities, pub management services and technical services to third parties. Royalties are sales-based
and recognised in profit or loss (consolidated income statement) on an accrual basis in accordance
with the relevant agreement. Rental income, income from wholesale activities, pub management
services and technical services are recognised in profit or loss when the services have been delivered.
Discounts
HEINEKEN uses different types of discounts depending on the nature of the customer. Some
discounts are unconditional, like cash discounts, early payment discounts and temporary
promotional discounts. Unconditional discounts are recognised at the same moment of the related
sales transaction.\u00a0
HEINEKEN also provides conditional discounts to customers. These contractually agreed conditions
include volume and promotional rebates. Conditional discounts are recognised based on estimated
target realisation. The estimation is based on accumulated experience supported by historical and
current sales information. A discount accrual is recognised at each reporting date for discounts
payable to customers based on their expected or actual volume up to that date.
Other discounts include listing and shelving visibility fees charged by the customer whereby the
payments to customers are closely related to the volumes sold. HEINEKEN assesses the substance of
contracts with customers to determine the classification of payments to customers as either
discounts or marketing expenses.\u00a0
Discounts are accounted for as a reduction of revenue. Only when these payments to customers
relate to a distinct service, the amount is classified as operating expense.
Excise tax expense
Local tax authorities impose multiple taxes, duties and fees. These include excise on the sale or
production of alcoholic beverages, environmental taxes on the use of certain raw materials or
packaging materials, or the energy consumption in the production process. Excise duties are
common in the beverage industry but levied differently amongst the countries HEINEKEN operates
in. HEINEKEN performs a country by country analysis to assess whether the excise duty is sales-
related or effectively a production tax. In most countries, excise duties are effectively a production
tax as excise duties become payable when goods are moved from bonded warehouses and are not
based on the sales value. In these countries, increases in excise duties are not always (fully) passed
on to customers and HEINEKEN cannot, or can only partly, reclaim the excise duty in the case
products are eventually not sold to customers. Excise tax is borne by HEINEKEN for these countries
and shown as expenses. Only for those countries where excise is levied at the moment of the sales
transaction and excise is based on the sales value, the excise duties are collected on behalf of a tax
authority and consequently deducted from revenue. Due to the complexity and variety in tax
legislation, significant judgement is applied in the assessment of whether taxes are borne by
HEINEKEN or collected on behalf of a third party.
To provide transparency on the impact of the accounting for excise, HEINEKEN presents the excise
tax expense on a separate line below revenue in the consolidated income statement. A subtotal
called 'Net revenue' is therefore included in the Income Statement. This 'Net revenue' subtotal is
'revenue' as defined in IFRS 15 (after discounts) minus the excise tax expense for those countries
where the excise is borne by HEINEKEN.
6.2\u00a0 \u00a0 Other income
Other income includes the gain on sale from transactions that do not arise from contracts with
customers and are therefore presented separately from revenue.
In millions of \u20ac
2022
2021
Gain on sale of property, plant and equipment
46
41
Gain on sale of intangible assets
10
9
Gain on sale of subsidiaries, joint ventures and associates
15
5
Gain on previously held equity-interests
76
1,270
Tax credits
\u2014
196
147
1,521
In 2021, other income mainly related to the gain on previously held equity-interest in United
Breweries Limited (UBL) in India (\u20ac1,270 million) after obtaining control of UBL on 29 July 2021 and
tax credits recognised in Brazil (\u20ac196 million) related to unduly paid PIS/COFINS1 for the period
2001 until 2021.
1 PIS/COFINS: PIS (Program of Social Integration) and COFINS (Contribution for the Financing of Social Security) are federal sales
taxes based on turnover of companies
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.
As part of a step acquisition, any previously held equity interest in the acquiree is remeasured to fair
value on the date of the acquisition. The difference between the carrying value and the fair value of
the previously held equity interest is recognised in other income.\u00a0
6.3\u00a0 \u00a0 Raw materials, consumables and services
In millions of \u20ac
2022
2021
Raw materials
2,843
1,925
Non-returnable packaging
5,624
4,031
Goods for resale
1,766
1,217
Inventory movements
5
96
Marketing and selling expenses
2,692
2,091
Transport expenses
1,922
1,222
Energy and water
834
529
Repair and maintenance
585
503
Other expenses
2,347
1,921
18,618
13,535
The increase in raw materials, consumables and services is mainly driven by inflation in commodity
and energy prices related to raw materials and non-returnable packaging.
Other expenses in raw materials, consumables and services mainly include consulting expenses of
\u20ac321 million (2021:\u00a0\u20ac242 million), telecom and office automation of \u20ac300 million (2021: \u20ac277
million), warehousing expenses of \u20ac245 million (2021: \u20ac189 million), travel expenses of \u20ac113 million
(2021: \u20ac54 million), other taxes of \u20ac124 million (2021: \u20ac118 million), short-term lease expenses of
\u20ac86 million (2021: \u20ac61 million) and low-value lease expenses of \u20ac32\u00a0million (2021: \u20ac30 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.
Costs related to power purchase agreements are included as part of 'Energy and water'.
6.4\u00a0 \u00a0 Personnel expenses
The average number of full-time equivalent (FTE) employees, excluding contractors, in 2022 was
86,390 (2021: 82,257). FTE, excluding contractors, is divided per region as follows:\u00a0
The increase in Asia Pacific is mainly attributable to the acquisition of UBL in India in the prior year,
whilst the increase in the Americas is mainly due the expansion of the route-to-consumer.
A total of 4,089 FTEs are based in the Netherlands (2021: 3,925 FTE).
HEINEKEN\u2019s employees receive compensations such as salaries and wages, pensions (refer to note
9.1) and share-based payments (refer to note 6.5). Other personnel expenses include expenses for
contractors of \u20ac153 million (2021: \u20ac114 million) and a reversal of restructuring provision of \u20ac53
million (2021: \u20ac4 million, expense). Refer to note 9.2 for the restructuring provisions.
In millions of \u20ac
Note
2022
2021
Wages and salaries
2,757
2,382
Compulsory social security contributions
412
365
Contributions to defined contribution plans
57
53
Expenses related to defined benefit plans
9.1
115
102
Expenses related to other long-term employee benefits
5
3
Equity-settled share-based payment plan
6.5
57
51
Other personnel expenses
676
529
4,079
3,485
Accounting policies
Personnel expenses\u00a0
Personnel expenses are recognised when the related service is provided. For more details on
accounting policies related to post-retirements obligations and share-based payments refer to notes
9.1 and 6.5 respectively.
6.5\u00a0 \u00a0 Share-based payments
HEINEKEN has the following share-based compensation plans: long-term incentive plan,
extraordinary share plan and matching share plan (as part of the Short-term incentive plan of the
Executive Board of Heineken\u00a0N.V.).
Long-term incentive plan (LTIP)
HEINEKEN has a performance-based LTIP for Heineken\u00a0N.V.'s Executive Board and senior
management. Under this LTIP, share rights are conditionally awarded to participants on an annual
basis. The vesting of these rights is subject to the performance of Heineken N.V. on specific internal
performance conditions and continued service over a three-calendar year period by the employee.
The share rights are not dividend-bearing during the performance period.
During 2022, a combined ESG-related performance measures, with equal weighting, were included in
the LTIP. The performance conditions for LTIP 2022-2024 are organic net revenue growth, earnings
per share beia growth, free operating cash flow and combined ESG-related measures. The
performance conditions for LTIP 2020-2022 and 2021-2023, are organic net revenue growth,
organic operating profit beia growth, earnings per share beia growth and free operating cash flow.
The performance conditions are equally weighted.
At target performance, 100% of the awarded share rights vest. At threshold performance, 50% of the
awarded share rights vest and at maximum performance, 200% of the awarded share rights vest.
The grant date, fair market value (FMV) at the grant date, service period and vesting date for the
LTIP are visualised below:
LTI Plan
31-12-2019
31-12-2020
31-12-2021
31-12-2022
31-12-2023
31-12-2024
grant date
FMV \u20ac90.11
performance period
2020-2022
vesting date
grant date
FMV \u20ac87.03
performance period
2021-2023
vesting date
grant date
FMV \u20ac93.81
performance period
2022-2024
Total LTIP expenses
recognised in 2022
Accounting estimates
The grant date fair value is calculated by adjusting the share price at the grant date for estimated
foregone dividends during the performance period, as the participants are not entitled to receive
dividends during that period. The foregone dividends are estimated by applying HEINEKEN's
dividend policy on the latest forecasts of net profit (beia).
At each balance sheet date, HEINEKEN uses its latest forecasts to calculate the expected realisation
on the performance targets per plan. The number of shares is adjusted to the new target realisation
and HEINEKEN increases/decreases the total plan cost. The cumulative effect is recorded in the
profit or loss, with a corresponding adjustment to equity.
Expenses related to employees that voluntarily leave HEINEKEN are reversed as they will not receive
any shares from the LTIP. The expense calculation includes the estimated future forfeiture.
HEINEKEN uses historical information to estimate this forfeiture rate.
Accounting policies
HEINEKEN's share-based compensation plans are equity-settled share rights granted to
Heineken\u00a0N.V.'s Executive Board and senior management.
The grant date fair value is calculated by deducting expected foregone dividends from the grant
date during the performance period share price. The costs of the share plans are adjusted for
expected performance and forfeiture and spread evenly over the service period.
Share-based compensation expenses are recorded in the profit or loss, with a corresponding
adjustment to equity.
6.6\u00a0 \u00a0 Amortisation, depreciation and impairments
In millions of \u20ac
Note
2022
2021
Property, plant and equipment
8.2
1,537
1,487
Intangible assets
8.1
256
461
Assets classified as held for sale
10.2
88
\u2014
Other
5
11
1,886
1,959
Property, plant and equipment include depreciation and impairment of ROU assets of \u20ac254 million
(2021: \u20ac276 million).
Assets classified as held for sale relate to an impairment loss related to Russia disposal group
classified as held for sale, refer to note 10.2.
For more information on impairment losses, refer to note 8.2.
Accounting policies
Refer to note 8.1 for the accounting policy on impairments and amortisation, and to note 8.2 for the
policy on depreciation.
6.7\u00a0 \u00a0 Earnings per share
The calculation of earnings per share (EPS) for the period ended 31 December 2022 is based on the
profit attributable to the shareholders of the Company (net profit) and the weighted average
number of shares outstanding (basic and diluted) during the year ended 31 December 2022.
In \u20ac per share (basic or diluted) for the period ended 31 December
2022
2021
Basic earnings per share
4.66
5.77
Diluted earnings per share
4.66
5.77
Refer to the table below for the information used in the calculation of the basic and diluted earnings
per share.
Weighted average number of shares \u2013 basic and diluted
2022
2021
Total number of shares issued
288,030,168
288,030,168
Effect of own shares held
\u2014
\u2014
Weighted average number of basic shares outstanding for the year
288,030,168
288,030,168
Accounting policies
The Company presents basic and diluted earnings per share (EPS) data for its shares. Basic EPS is
calculated by dividing the profit or loss attributable to shareholders of the Company by the weighted
average number of shares outstanding during the year, adjusted for the weighted average number
of own shares purchased or held in the year. Diluted EPS is determined by dividing the profit or loss
attributable to shareholders by the weighted average number of shares outstanding, adjusted for
the weighted average number of own shares purchased or held in the year.
7.\u00a0 \u00a0 Working capital
7.1\u00a0 \u00a0 Inventories
Inventories include raw and packaging materials, work in progress, spare parts, goods for resale and
finished products.
In millions of \u20ac
2022
2021
Raw materials
619
445
Work in progress
364
324
Finished products
598
499
Goods for resale
530
396
Non-returnable packaging
548
338
Other inventories and spare parts
591
436
3,250
2,438
In 2022, the change in inventories written off to net realisable value was \u20ac9 million, release (2021:
\u20ac11 million, write off).
Accounting policies
Inventories are measured at the lower of cost and net realisable value. The cost of inventories is
based on a weighted average cost and includes expenditure incurred in acquiring the inventories,
production or conversion costs and other costs incurred in bringing them to their existing location
and condition. Cost of inventories are generally updated on annual basis except if a structural
change is identified during the period such as the impact of inflationary pressure on input costs.
Net realisable value is the estimated selling price in the ordinary course of business, less the
estimated costs of completion and selling expenses.
7.2\u00a0 \u00a0 Trade and other receivables
Trade and other receivables arise during ordinary activities, for example from the sale of inventory,
from proceeds for contract brewing or from royalty fees.
In millions of \u20ac
2022
2021
Trade receivables
3,104
2,376
Other receivables
926
865
Trade receivables due from associates and joint ventures
16
13
Prepayments
485
408
4,531
3,662
Trade and other receivables contain a net impairment loss of \u20ac38 million (2021: \u20ac28 million) from
contracts with customers, which is included in expenses for raw materials, consumables and services.
The ageing of trade and other receivables (excluding prepayments) as at 31 December 2022 is as
follows:
2022
Past due
In millions of \u20ac
Total
Not past due
0-30 days
31-120 days
> 120 days
Gross
4,534
3,378
442
259
455
Allowance
(488)
(100)
(24)
(49)
(315)
4,046
3,278
418
210
140
2021
Past due
In millions of \u20ac
Total
Not past due
0-30 days
31-120 days
> 120 days
Gross
3,708
2,788
322
196
402
Allowance
(454)
(72)
(34)
(45)
(303)
3,254
2,716
288
151
99
The movement in allowance for credit losses for trade and other receivables during the year is as
follows:
In millions of \u20ac
2022
2021
Balance as at 1 January
454
504
Changes in consolidation
44
2
Addition to allowance
50
46
Allowance used
(47)
(77)
Allowance released
(12)
(18)
Other
(5)
(6)
Effect of movements in exchange rates
4
3
Balance as at 31 December
488
454
Accounting estimates
HEINEKEN determines on each reporting date the impairment of trade and other receivables using a
model (e.g. flow rate method) which estimates the lifetime expected credit losses that will be
incurred on these receivables. Individually significant financial assets are tested for impairment on
an individual basis. The remaining financial assets are assessed collectively in groups that share
similar credit risk characteristics. Due the macro-economic environment and uncertainties including
increasing inflationary pressure on HEINEKEN\u2019s customers, more judgement is required in the
calculation of expected credit losses compared to the prior year. As part of these assessments,
HEINEKEN has incorporated all reasonable and supportable information available such as whether
there has been a breach of payment terms or deterioration of payment against payment terms, a
request for extended payment terms or a request for waived payment terms. For more information
on HEINEKEN's credit risk exposure refer to note 11.5.
Accounting policies
Trade and other receivables are held by HEINEKEN to collect the related cash flows. These
receivables are measured at fair value and subsequently at amortised cost minus any impairment
losses. Trade and other receivables are derecognised by HEINEKEN when substantially all risks and
rewards are transferred or if HEINEKEN does not retain control over the receivables.
7.3\u00a0 \u00a0 Trade and other payables
In the ordinary course of business, payable positions arise towards suppliers of goods and services,
as well as to other parties. Refer to the table below for the different types of trade and other
payables.
In millions of \u20ac
2022
2021
Trade payables
5,852
4,631
Accruals
1,802
1,615
Taxation and social security contributions
1,103
999
Interest
172
177
Dividends
25
23
Other payables
329
305
9,283
7,750
In 2022, the increase in trade payables is mainly due to inflation in commodity prices related to raw
materials and increased prices for transport.\u00a0
Accounting estimates
HEINEKEN makes estimates in the determination of discount accruals. When discounts are provided
to customers, these reduce the transaction price and consequently the revenue. The conditional
discounts in revenue (refer to note 6.1) are estimated based on accumulated experience supported
by historical and current sales information. Expected sales volumes are determined taking into
account (historical) sales patterns and other relevant information. A discount accrual is recognised
for expected volume and discounts due to customers in relation to sales made until the end of the
reporting period.
Accounting policies
Trade and other payables are initially measured at fair value and subsequently at amortised cost.
Trade payables are derecognised when the contractual obligation is either discharged, cancelled or
expired.
7.4\u00a0 \u00a0 Returnable packaging materials
HEINEKEN uses returnable packaging materials such as glass bottles, crates and kegs in selling the
finished products to the customer.
Returnable packaging materials
The majority of returnable packaging materials are classified as property, plant and equipment. The
category 'Other fixed assets' in property, plant and equipment (refer to note 8.2) includes \u20ac1,018
million (2021: \u20ac830 million) of returnable packaging materials.
Returnable packaging deposit liability
In certain markets, HEINEKEN has the legal or constructive obligation to take back the materials
from the market. A deposit value is generally charged upon the sale of the finished product, which is
reimbursed when the empty returnable packaging material is returned.
In millions of \u20ac
2022
2021
Returnable packaging deposits
545
476
Accounting estimates
The main accounting estimate relating to returnable packaging materials is determining the
returnable packaging materials in the market and the expected return thereof. This is based on
circulation times and losses of returnable packaging materials in the market.
Accounting policies
Returnable packaging materials\u00a0
Returnable packaging materials may be classified as property, plant and equipment or inventory.
The classification mainly depends on whether ownership is transferred and if HEINEKEN has the
legal or constructive obligation to buy back the materials.
Refer to note 8.2 for the general accounting policy on property, plant and equipment. Specifically for
returnable packaging materials, the estimated useful life depends on the loss of the materials in the
market as well as on HEINEKEN's sites.
Returnable packaging deposit liability\u00a0
HEINEKEN recognises a deposit liability when a legal or constructive obligation exists to reimburse
the customer for returnable packaging materials that are returned. The returnable packaging
deposit liability is based on the estimated returnable packaging materials in the market, the
expected return thereof and the deposit value.
In light of increasing inflationary pressures and HEINEKEN\u2019s BaBW ambitions, the deposit value for a
number of returnable packaging materials were increased. In the event the deposit value is
increased, the relating liability is remeasured through profit and loss taking into account the
returnable packaging materials which are already in the market.
8.\u00a0 \u00a0 Non-current assets
8.1\u00a0 \u00a0 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.
2022
2021
In millions of \u20ac
Note
Goodwill
Brands
Customer-
related
intangibles
Contract-
based
intangibles
Software,
research and
development
and other
Total
Goodwill
Brands
Customer-
related
intangibles
Contract-
based
intangibles
Software,
research and
development
and other
Total
Cost
Balance as at 1 January
12,278
8,712
2,172
1,033
1,185
25,380
11,149
4,552
2,051
946
1,081
19,779
Hyperinflation restatement to 1 January 2022
108
7
\u2014
\u2014
1
116
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation
109
229
10
\u2014
(3)
345
644
3,644
\u2014
(4)
(3)
4,281
Purchased/internally developed
\u2014
\u2014
5
7
208
220
\u2014
112
1
36
124
273
Transfer (to)/from assets classified as held for sale
10.2
\u2014
(17)
\u2014
\u2014
(21)
(38)
\u2014
(2)
\u2014
\u2014
(1)
(3)
Disposals
\u2014
(2)
\u2014
(1)
(22)
(25)
\u2014
(1)
\u2014
\u2014
(31)
(32)
Hyperinflation adjustment
49
3
\u2014
\u2014
1
53
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
174
10
115
29
15
343
485
407
120
55
15
1,082
Balance as at 31 December
12,718
8,942
2,302
1,068
1,364
26,394
12,278
8,712
2,172
1,033
1,185
25,380
Amortisation and impairment losses
Balance as at 1 January
(468)
(1,708)
(1,352)
(385)
(705)
(4,618)
(471)
(1,409)
(1,182)
(332)
(618)
(4,012)
Hyperinflation restatement to 1 January 2022
\u2014
(3)
\u2014
\u2014
\u2014
(3)
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
(3)
(3)
Amortisation charge for the year
6.6
\u2014
(201)
(118)
(12)
(114)
(445)
\u2014
(149)
(108)
(28)
(104)
(389)
Impairment losses
6.6
\u2014
\u2014
\u2014
(1)
\u2014
(1)
\u2014
(134)
\u2014
\u2014
\u2014
(134)
Reversals of impairments
6.6
\u2014
173
16
\u2014
1
190
\u2014
53
9
\u2014
\u2014
62
Transfer to/(from) assets classified as held for sale
10.2
\u2014
18
\u2014
\u2014
13
31
\u2014
2
\u2014
\u2014
1
3
Disposals
\u2014
2
\u2014
1
15
18
\u2014
1
\u2014
\u2014
25
26
Hyperinflation adjustment
\u2014
(2)
\u2014
\u2014
(1)
(3)
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
\u2014
(61)
(82)
(3)
(9)
(155)
3
(72)
(71)
(25)
(6)
(171)
Balance as at 31 December
(468)
(1,782)
(1,536)
(400)
(800)
(4,986)
(468)
(1,708)
(1,352)
(385)
(705)
(4,618)
Carrying amount
As at 1 January
11,810
7,004
820
648
480
20,762
10,678
3,143
869
614
463
15,767
As at 31 December
12,250
7,160
766
668
564
21,408
11,810
7,004
820
648
480
20,762
In 2022, there has been a general increase in the WACC applied across most CGUs, due to increased
interest rates.
Impairment losses
The annual goodwill impairment test did not result in an impairment loss for the current year (2021:
nil). The impairment test required as a result of the identification of impairment indicators resulted
in an impairment reversal of \u20ac189 million on intangible assets other than goodwill (2021: \u20ac72 million
on intangible assets other than goodwill, net impairment), which was charged to profit and loss
(refer to note 8.2).
Sensitivity to changes in assumptions
The outcome of a sensitivity analysis of a 200 basis points adverse change in key assumptions (i.e.
lower growth rates or higher discount rates respectively) did not result in a materially different
outcome for the impairment test.
Brands, customer-related and contract-based intangibles\u00a0
The main brands capitalised are the brands acquired in various acquisitions. The main customer-
related and contract-based intangibles relate to customer relationships (constituted either by way of
a contractual agreement or by way of non-contractual relations) and re-acquired rights.
Accounting estimates and judgements
The cash flow projections used in the value in use calculations for goodwill impairment testing
contain various judgements and estimations as described in the key assumptions for the VIU
calculations. Such judgements and estimates are subject to change because of changing economic
conditions and climate impact and actual cash flows may differ from forecasts. The below additional
considerations have been applied by HEINEKEN regarding the potential financial impact of the
macro-economic environment and uncertainties including increasing inflationary pressures
worldwide:
\u25a0Changes in the interest rate environment are taken into consideration when determining the
discount rates
\u25a0Terminal growth rates do not exceed the long-term annual inflation rate of the country or region,
thus excluding any increased inflation growth experiences in the short-term
\u25a0Sensitivity scenarios are applied to the key assumptions used in the impairment testing.
The impact of climate change risk on future cash flows have also been considered at an CGU and
asset level, including committed capex and operational expenditure. No material financial impacts
to the current year impairment assessment were identified.
For intangible assets, other than goodwill, estimates are required to determine the (remaining)
useful lives. Useful lives are determined based on the market position (for brands), estimated
remaining useful life of the customer relationships or the period of the contractual arrangements, or
estimates on technological and commercial developments (for software/development expenditure).
Amortisation is charged to profit or loss on a straight-line basis over the estimated useful life.
HEINEKEN believes that straight-line depreciation most accurately reflects the expected pattern of
consumption of the future economic benefits embodied in the intangible asset.
Accounting policies
Goodwill
Goodwill represents the difference between the fair value of the net assets acquired and the
transaction price of the acquisition. Goodwill arising on the acquisition of associates and joint
ventures is included in the carrying amount of the associates and joint ventures.\u00a0
Goodwill is measured at cost less accumulated impairment losses. Goodwill is allocated to individual
or groups of CGUs for impairment testing and is tested annually for impairment. Negative goodwill
is recognised directly in profit or loss as other income. An impairment loss in respect of goodwill
cannot be reversed.
Brands, customer-related and contract-based intangibles
Brands, customer-related and contract-based intangibles acquired as part of a business combination
are recognised at fair value. Otherwise, these acquired intangibles are recognised at cost and
amortised over the estimated useful life of the individual brand, respectively over the remaining
useful life of the customer relationships or the period of the contractual arrangements.
Strategic brands are well-known international/local brands with a strong market position and an
established brand name.
Software, research and development and other intangible assets
Purchased software is measured at cost less accumulated amortisation. Expenditure on internally
developed software is capitalised when the expenditure qualifies as development activities,
otherwise, it is recognised in profit or loss when incurred.
Expenditure on research activities, undertaken with the prospect of gaining new technical
knowledge, is recognised in profit or loss when incurred.
Amortisation
Amortisation is calculated over the cost of the asset less its residual value. Intangible assets with a
finite life are amortised on a straight-line basis over their estimated useful lives from the date they
are available for use. The estimated useful lives are as follows:
Strategic brands
40 - 50 years
Other brands
5 - 25 years
Customer-related and contract-based intangibles
5 - 25 years
Re-acquired rights
3 - 12 years
Software
3 - 7 years
Capitalised development costs
3 years
The amortisation method, useful lives and residual values are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
De-recognition of intangible assets
Intangible assets are derecognised when disposed of or sold. Gains on sale of intangible assets are
presented in profit or loss as other income (refer to note 6.2); losses on sale are included in
amortisation. Goodwill is derecognised when the related CGU is sold.
Impairment of non-financial assets
At each reporting date, HEINEKEN reviews the carrying amounts of its non-financial assets (except
for inventories and deferred tax assets) to determine whether there is any indication of impairment.
If any such indication exists, the recoverable amount is estimated. The existence of any immediate
or short-term physical threats due to climate change were also considered in assessing for any
indication of impairment. Furthermore, HEINEKEN assesses goodwill and other intangible assets
with an indefinite useful life annually for impairment.
For impairment testing, assets are grouped into the smallest group of assets that generate cash
inflows from continuing use. The CGU for other non-financial assets is often the operating company
on a country level. The recoverable amount of an asset or CGU is the higher of an asset\u2019s FVLCD and
VIU. In assessing the VIU, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money
and risks specific to the asset or CGU.
An impairment loss is recognised in profit or loss if the carrying amount of an asset or its CGU
exceeds its recoverable amount. Impairment losses are first allocated to goodwill and intangible
assets with an indefinite useful life. A remaining impairment loss is then allocated to the other assets
in the unit on a pro-rata basis. In respect of other assets, impairment losses recognised in prior
periods are assessed at each reporting date for any indications that the loss has decreased or no
longer exists. An impairment loss is reversed if there has been a change in the estimates used to
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation if no impairment loss had been recognised.
8.2\u00a0 \u00a0 Property, plant and equipment
Property, plant and equipment (P,P&E) are fixed assets that are owned by HEINEKEN, as well as right
of use (ROU) assets under a lease agreement. Owned and ROU assets are held for use in HEINEKEN's
operating activities. Refer to the table below for the split between owned assets and ROU assets as
per balance sheet date:
In millions of \u20ac
2022
2021
Property, plant and equipment - owned assets
12,610
11,518
Right of use assets
1,013
883
13,623
12,401
Owned assets
The table below details the historical cost per asset class and the movements during the year for owned assets.
2022
2021
In millions of \u20ac
Note
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Total
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Total
Cost
Balance as at 1 January
7,534
10,099
5,934
1,068
24,635
7,042
9,455
5,699
669
22,865
Hyperinflation restatement to 1 January 2022
72
161
102
1
336
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation and other transfers
63
36
2
(2)
99
187
171
13
13
384
Purchases
27
37
409
1,646
2,119
20
55
251
1,170
1,496
Transfer of completed projects under construction
237
646
462
(1,345)
\u2014
119
393
279
(791)
\u2014
Transfer (to)/from assets classified as held for sale
(163)
(269)
(84)
(4)
(520)
(21)
(29)
(9)
\u2014
(59)
Disposals
(49)
(150)
(289)
(5)
(493)
(40)
(112)
(384)
(6)
(542)
Hyperinflation adjustment
47
100
65
1
213
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
(3)
110
81
27
215
227
166
85
13
491
Balance as at 31 December
7,765
10,770
6,682
1,387
26,604
7,534
10,099
5,934
1,068
24,635
Depreciation and impairment losses
Balance as at 1 January
(2,759)
(6,048)
(4,247)
(63)
(13,117)
(2,586)
(5,605)
(3,999)
(69)
(12,259)
Hyperinflation restatement to 1 January 2022
(14)
(57)
(85)
\u2014
(156)
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation and other transfers
4
\u2014
1
\u2014
5
\u2014
(4)
4
\u2014
\u2014
Depreciation charge for the year
6.6
(172)
(513)
(625)
\u2014
(1,310)
(156)
(460)
(579)
\u2014
(1,195)
Impairment losses
6.6
(68)
(18)
(3)
(1)
(90)
(6)
(43)
(1)
(2)
(52)
Reversals of impairments
6.6
75
30
7
5
117
4
19
10
3
36
Transfer to/(from) assets classified as held for sale
80
177
63
\u2014
320
13
26
9
\u2014
48
Disposals
33
146
271
\u2014
450
34
110
374
\u2014
518
Hyperinflation adjustment
(14)
(20)
(65)
\u2014
(99)
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
(15)
(49)
(49)
(1)
(114)
(62)
(91)
(65)
5
(213)
Balance as at 31 December
(2,850)
(6,352)
(4,732)
(60)
(13,994)
(2,759)
(6,048)
(4,247)
(63)
(13,117)
Carrying amount
As at 1 January
4,775
4,051
1,687
1,005
11,518
4,456
3,850
1,700
600
10,606
As at 31 December
4,915
4,418
1,950
1,327
12,610
4,775
4,051
1,687
1,005
11,518
packaging and filling activities. Other fixed assets mainly consist of returnable packaging materials,
commercial fixed assets and furniture, fixtures and fittings. Refer to note 7.4 for further information
on returnable packaging materials that are included in this category.
Impairment losses
A net impairment reversal of \u20ac27 million on owned P,P&E (2021: \u20ac16 million, net impairment), \u20ac4
million impairment reversal on ROU assets (2021: \u20ac20 million, net impairment) and \u20ac189 million
impairment reversal on intangible assets with finite useful life (2021: \u20ac72 million, net impairment)
were recorded for the year ended 31 December 2022. The net impairment reversal mainly relates to
impairment reversal in the CGU Papua New Guinea (\u20ac234 million) which is included in the Asia
Pacific operating segment. The reversal is primarily driven by an improved performance and stronger
recovery from COVID-19 in a more favourable macro-economic environment, since the recognition
of the impairment in 2020.
The determination of the recoverable amount of Papua New Guinea is based on a VIU valuation,
which is based on a discounted 10-year cash flow forecast. The key assumptions used to determine
the cash flows are based on market expectations and management's best estimate. Cash flows
thereafter are extrapolated using a perpetual growth rate equal to the expected 30-year
compounded average inflation, in order to calculate the terminal recoverable amount.\u00a0
Impairments (reversals) are recorded on the line 'amortisation, depreciation and impairments' in the
Income Statement. For a split per asset class, refer to the movement schedules in notes 8.1 and 8.2.
See the table below for the key assumptions:
Papua New Guinea
In %
2023 - 2025
2026-2032
Pre-tax WACC (in local currency)
20.5
20.5
Expected annual long-term inflation
4.1
4.1
Expected volume growth
8.1
1.7
Right of use (ROU) assets
HEINEKEN leases stores, pubs, offices, warehouses, cars, (forklift) trucks and other equipment in the
ordinary course of business. HEINEKEN has around 36,000 leases with a wide range of different
terms and conditions, depending on local regulations and practices. Many leases contain extension
and termination options, which are included in the lease term if HEINEKEN is reasonably certain to
exercise the option. Refer to the table below for the carrying amount of ROU assets per asset class
per balance sheet date:
In millions of \u20ac
2022
2021
Land and buildings
830
692
Equipment
183
191
Carrying amount ROU assets as at 31 December
1,013
883
In 2022, \u20ac218 million was added to the ROU assets as a result of entering into new lease contracts
and the remeasurement of existing leases (2021: \u20ac223 million). The depreciation and impairments
of ROU assets for the financial year ending 31 December is as follows:
In millions of \u20ac
2022
2021
Land and buildings
174
180
Equipment
80
96
Depreciation and impairments for ROU assets
254
276
Accounting estimates and judgements
Estimates are required to determine the (remaining) useful lives of fixed assets. Useful lives are
determined based on an asset's age, the frequency of its use, repair and maintenance policy,
technology changes in production, redundancies or changes due to climate risks and expected
restructuring.
HEINEKEN estimates the expected residual value per asset item. The residual value is the higher of
the expected sales price (based on recent market transactions of similar sold items) and its material
scrap value.
Depreciation is charged to profit or loss on a straight-line basis over the estimated useful lives of
items of P,P&E. HEINEKEN believes that straight-line depreciation most closely reflects the expected
pattern of consumption of the future economic benefits embodied in the asset.
Judgement is required to determine the lease term. The assessment of whether HEINEKEN is
reasonably certain to exercise such options impacts the lease term, which as a result could affect the
amount of lease liabilities and ROU assets recognised.
Accounting policies
Owned assets
A fixed asset is recognised when it is probable that future economic benefits associated with the
P,P&E item will flow to HEINEKEN and when the cost of the P,P&E can be reliably measured. The
majority of the P,P&E of HEINEKEN are owned assets, rather than leased assets.
P,P&E are recognised at historical cost less accumulated depreciation and impairment losses.
Historical cost includes all costs directly attributable to the purchase of an asset. The cost of self-
constructed assets includes all directly attributable costs to make the asset ready for its intended
use. Spare parts that meet the definition of P,P&E are capitalised and accounted for accordingly. If
spare parts do not meet the recognition criteria of P,P&E, they are either carried in inventory or
consumed and recorded in profit or loss.
Subsequent costs are capitalised only when it is probable that the expenses will lead to future
economic benefits and can be measured reliably. The carrying amount of any component accounted
for as a separate asset is derecognised when replaced. All other repairs and maintenance are
charged to profit or loss during the reporting period in which they are incurred.
For the contractual commitments on ordered P,P&E refer to note 13.2.
Depreciation and impairments
Depreciation is calculated using the straight-line method, based on the estimated useful life of the
asset class. The\u00a0estimated useful lives of the main asset classes are as follows:
Buildings
15 - 40 years
Plant and equipment
5 - 30 years
Other fixed assets
3 - 10 years
Land and assets under construction are not depreciated. When assets under construction are ready
for their intended use, they are transferred to the relevant category and depreciation starts. All other
P,P&E items are depreciated over their estimated useful life to the asset's residual value.
The depreciation method, residual value and useful lives are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
HEINEKEN reviews whether indicators for impairment exist on a CGU level. When an indicator of
impairment exists, assets are tested for impairment. Impairment losses on assets, other than
goodwill, recognised in prior periods are assessed at each reporting date for any indication of a
reversal, due to observable indications that the asset's value has increased significantly or other
significant changes with favourable effects.\u00a0
Derecognition of Property, plant and equipment
P,P&E is derecognised when it is scrapped or sold. Gains on sale of P,P&E are presented in profit or
loss as other income (refer to note 6.2); losses on sale are included in depreciation.
Right of use (ROU) assets
Definition of a lease
A contract contains a lease if it provides the right to control the use of an identified asset for a
period of time in exchange for an amount payable to the lessor. The right to control the use of the
identified asset exists when having the right to obtain substantially all of the economic benefits
from the use of that asset and when having the right to direct the use of that asset.
HEINEKEN as a lessee
At the start date of the lease, HEINEKEN (lessee) recognises a ROU asset and a lease liability on the
balance sheet. The ROU asset is initially measured at cost, and subsequently at cost less
accumulated depreciation and impairment losses, and adjusted for certain remeasurements of the
lease liability. For measurement of the lease liability, refer to note 11.3.
HEINEKEN applies the following practical expedients for the recognition of leases:
\u25a0The short-term lease exemption means that leases with a duration of less than a year are
expensed in the income statement on a straight-line basis.
\u25a0The low-value lease exemption, meaning that leased assets with an individual value of \u20ac5,000 or
less if bought new, are expensed in the income statement on a straight-line basis.
HEINEKEN as a lessor
A lease is classified as a finance lease when it transfers substantially all the risks and rewards
relating to ownership of the underlying asset to the lessee. For contracts where HEINEKEN acts as an
intermediate lessor, the subleases are classified with reference to the ROU asset.
Lease related notes
For lease liabilities, refer to note 11.3 Borrowings. For short-term and low-value leases, refer to other
expenses in note 6.3 Raw materials, consumables and services. For the lease receivables, refer to
other receivables in note 8.4 Other non-current assets and other receivables in note 7.2 Trade and
other receivables. For the contractual maturities of lease liabilities, refer to note 11.5 Credit, liquidity
and market risk.
8.3\u00a0 \u00a0 Loans and advances to customers
Loans and advances to customers are inherent to HEINEKEN's business model. Loans to customers
are repaid in cash on fixed dates while the settlement of advances to customers is linked to the sales
volume of the customer. Loans and advances to customers are usually backed by collateral such as
properties.
In millions of \u20ac
2022
2021
Loans to customers
61
56
Advances to customers
155
153
Loans and advances to customers
216
209
The movement in allowance for impairment losses for loans and advances to customers during the
year is as follows:
In millions of \u20ac
2022
2021
Balance as at 1 January
69
90
Transfers
1
(2)
Addition to allowance
9
5
Allowance used
(8)
(14)
Allowance released
(5)
(12)
Effect of movements in exchange rates
3
2
Balance as at 31 December
69
69
Accounting estimates
HEINEKEN determines at each reporting date the impairment of loans and advances to customers
using an expected credit loss model, which estimates the credit losses over 12 months. If a
significant increase in credit risk occurs (e.g. more than 30 days overdue, change in credit rating,
payment delays in other receivables from the customer), credit losses over the lifetime of the asset
are incurred. Individually significant financial assets are tested for impairment on an individual basis.
The remaining financial assets are assessed collectively in groups that share similar credit risk
characteristics. Due to the macro-economic environment and uncertainties including increasing
inflationary pressure on HEINEKEN\u2019s customers, more judgement is required for the calculation of
expected credit losses compared to the prior years. For more information on HEINEKEN's credit risk
exposure refer to note 11.5.
Accounting policies
Loans and advances to customers are initially measured at fair value and subsequently at amortised
cost minus any impairment losses.
8.4\u00a0 \u00a0 Other non-current assets
Other non-current assets mainly consist of Fair Value through other comprehensive income (FVOCI)
investments, long-term prepayments and other receivables with a duration longer than 12 months.
In millions of \u20ac
Note
2022
2021
Fair value through OCI investments
154
135
Non-current derivatives
11.6
56
6
Loans to joint ventures and associates
15
28
Long-term prepayments
461
392
Other receivables
544
509
Other non-current assets
1,230
1,070
The FVOCI investments primarily consist of equity securities. HEINEKEN designates these
investments as FVOCI as these are not held for trading purposes.
Other receivables include lease receivables of \u20ac137 million (2021: \u20ac148 million). The average
outstanding term of the lease receivables, including the short-term portion of lease receivables, is 2.9
years (2021: 3.0 years). It further includes tax credits of \u20ac137 million (2021: \u20ac161 million) recognised
in Brazil (refer to note 6.2). The remainder of other receivables mainly originate from the acquisition
of the beer operations of FEMSA and represent a receivable on the Brazilian authorities on which
interest is calculated in accordance with Brazilian legislation. The collection of this receivable is
expected to be beyond a period of five years. A part of the aforementioned qualifies for
indemnification towards FEMSA and is provided for.
Sensitivity analysis \u2013 equity securities
An increase or decrease of 1% in the share price of the equity securities at the reporting date would
not have a material impact.
Accounting estimates
HEINEKEN determines on each reporting date the impairment of other receivables using an
expected credit loss model, which estimates the credit losses over 12 months. Only in case of a
significant increase in credit risk occurs (e.g. more than 30 days overdue, change in credit rating,
payment delays in other receivables from the customer) the credit losses over the lifetime of the
asset are incurred. Individually significant other receivables are tested for impairment on an
individual basis. The remaining financial assets are assessed collectively in groups that share similar
credit risk characteristics. For more information on HEINEKEN's credit risk exposure refer to note
11.5.
Accounting policies
Fair value through OCI investments
HEINEKEN\u2019s investments in equity securities are classified as FVOCI. These investments are interests
in entities where HEINEKEN has less than significant influence. This is generally the case by
ownership of less than 20% of the voting rights. Upon the sale of these equity securities the
accumulated fair value and currency translation changes are transferred to retained earnings.
FVOCI investments are measured at fair value (refer to note 13.1). The fair value changes are
recognised in OCI and presented within equity in the fair value reserve. Dividend income is
recognised in profit or loss.
Non-current derivatives
Refer to the accounting policies on derivative financial instruments in note 11.6.
Other
The remaining non-current assets as presented in the previous table are initially measured at fair
value and subsequently at amortised cost minus any impairment losses.
9.\u00a0 \u00a0 Provisions and contingent liabilities
9.1\u00a0 \u00a0 Post-retirement obligations
HEINEKEN makes contributions to pension plans that provide pension benefits to (former)
employees upon retirement, both via defined benefit as well as defined contribution plans. Other
long-term employee benefits include long-term bonus plans, termination benefits, medical plans and
jubilee benefits. Refer to note 6.4 for the contribution to defined contribution plans. This note relates
to HEINEKEN's defined benefit pension plans. Refer to the table below for the present value of the
defined benefit plans as at 31 December.
In millions of \u20ac
2022
2021
Present value of unfunded defined benefit obligations
177
169
Present value of funded defined benefit obligations
7,745
10,013
Total present value of defined benefit obligations
7,922
10,182
Fair value of defined benefit plan assets
(7,569)
(9,680)
Present value of net obligations
353
502
Asset ceiling items
129
101
Defined benefit plans included under non-current assets
28
6
Recognised liability for defined benefit obligations
510
609
Other long-term employee benefits
58
59
568
668
The vast majority of benefit payments are from pension funds that are held in trusts (or equivalent),
however, there is a small portion where HEINEKEN fulfils the benefit payment obligation as it falls
due. Plan assets held in trusts are governed by Trustee Boards composed of HEINEKEN
representatives and independent and/or member representation, in accordance with local
regulations and practice in each country. The relationship and division of responsibility between
HEINEKEN and the Trustee Board (or equivalent) including investment decisions and contribution
schedules are carried out in accordance with the plan's regulations.
The defined benefit pension plans in the Netherlands (NL) and the United Kingdom (UK) represent
the majority of the total defined benefit plan assets and the present value of the defined benefit
obligations.
Refer to the table below for the split of these plans in the total present value of the net obligations
of HEINEKEN.
2022
2021
2022
2021
2022
2021
2022
2021
In millions of \u20ac
UK
UK
NL
NL
Other
Other
Total
Total
Total present
value of defined
benefit
obligations
2,641
4,288
4,120
4,562
1,161
1,332
7,922
10,182
Fair value of
defined benefit
plan assets
(2,557)
(4,137)
(4,055)
(4,523)
(957)
(1,020)
(7,569)
(9,680)
Present value of
net obligations
84
151
65
39
204
312
353
502
Defined benefit plan in the Netherlands
HEINEKEN provides employees in the Netherlands with an average pay pension plan based on
earnings up to the legal tax limit. Indexation of accrued benefits is conditional on the funded status
of the pension fund. HEINEKEN pays contributions to the fund up to a maximum level agreed with
the Board of the pension fund and has no obligation to make additional contributions in case of a
funding deficit.
During 2022, the coverage ratio of the Dutch pension fund improved significantly. Rising interest
rates lowered the fund\u2019s net defined benefit obligations given its relatively low interest hedging
policy. The fund\u2019s financial position allowed for pension indexation in 2022. In July 2022, the Board
of the pension fund decided to provide an annual discretionary indexation of accrued benefits of
3.42% to all its members. In December 2022, the Board of the pension fund decided to provide an
annual discretionary indexation of accrued benefits at 1 January 2023 of 14.33%.
In 2022, the decrease in the fair value of defined benefit plan assets is mainly due to a decrease in
the value of bonds, interest rate swaps, mortgages and equity instruments. The lower defined
benefit obligation is mainly due to a higher discount rate assumption, partially offset by a higher
indexation assumption. HEINEKEN\u2019s cash contribution to the Dutch pension plan was at the
maximum level. The same level will apply in 2023.
Defined benefit plan in the United Kingdom
HEINEKEN\u2019s UK plan (Scottish & Newcastle pension plan 'SNPP') was closed to future accrual in 2011
and the liabilities thus relate to past service before plan closure. Based on the triennial review
finalised in early 2019, HEINEKEN has renewed the funding plan (until 31 May 2023) including an
annual deficit reduction contribution of GBP39.2 million in 2018, thereafter increasing with GBP1.7
million per year. At the end of 2018, an agreement (the 'Funding Agreement') was reached with the
UK pension fund Trustees on a more conservative longer-term funding and investment approach
towards 2030. This agreement has been formalised during 2019 and signed in early 2020, which
leads to a gradual decrease in investment risk. The current schedule of deficit recovery payments
until May 2023 will remain in place. As of June 2023, deficit recovery payments will stop. Going
forward recovery payments will be conditional on the funding position of the pension fund and
capped on the current contribution level.
In 2022, the decrease in the fair value of defined benefit plan assets is mainly due to the lower value
of debt investments, as a result of an increase in interest rates. The increase in interest rates lowered
not only the plan assets, but also the plan liabilities. As the fund is closed to future accrual, the
strategic asset allocation is more conservative with high interest and inflation hedging levels.
Defined benefit plans in other countries
In a few other countries, HEINEKEN offers defined benefit plans, which are individually not
significant to HEINEKEN. The majority of these plans are closed for new participants.
Movement in net defined benefit obligation
The movement in the net defined benefit obligation during the year is as follows:\u00a0
Present value of\u00a0
defined benefit obligations
Fair value of defined\u00a0
benefit plan assets
Present value\u00a0
of net obligations
In millions of \u20ac
Note
2022
2021
2022
2021
2022
2021
Balance as at 1 January
10,182
9,590
(9,680)
(8,757)
502
833
Included in profit or loss
Current service cost
112
106
\u2014
\u2014
112
106
Past service cost/(credit)
(2)
(9)
\u2014
\u2014
(2)
(9)
Administration expense
\u2014
\u2014
5
5
5
5
Expense recognised in personnel expenses
6.4
110
97
5
5
115
102
Interest expense/(income)
11.1
212
107
(198)
(93)
14
14
322
204
(193)
(88)
129
116
Included in OCI
Remeasurement loss/(gain):
Actuarial loss/(gain) arising from
12.3
Demographic assumptions
47
67
\u2014
\u2014
47
67
Financial assumptions
(2,714)
346
\u2014
\u2014
(2,714)
346
Experience adjustments
550
13
\u2014
\u2014
550
13
Return on plan assets excluding interest\u00a0income1
\u2014
\u2014
2,011
(726)
2,011
(726)
Effect of movements in exchange rates
(114)
309
112
(288)
(2)
21
(2,231)
735
2,123
(1,014)
(108)
(279)
Other
Changes in consolidation and reclassification
1
12
(7)
(10)
(6)
2
Contributions paid:
By the employer
\u2014
\u2014
(164)
(165)
(164)
(165)
By the plan participants
25
24
(25)
(24)
\u2014
\u2014
Benefits paid
(377)
(378)
377
378
\u2014
\u2014
Settlements
\u2014
(5)
\u2014
\u2014
\u2014
(5)
(351)
(347)
181
179
(170)
(168)
Balance as at 31 December
7,922
10,182
(7,569)
(9,680)
353
502
The HEINEKEN pension funds monitor the mix of debt and equity securities in their investment
portfolios based on market expectations. Material investments within the portfolio are managed on
an individual basis. Through its defined benefit pension plans, HEINEKEN is exposed to several risks,
the most significant are detailed below.
Risks associated with defined benefit plans
Asset volatility
The plan liabilities are calculated using a discount rate set with reference to AA corporate bond
yields. If the return on the plan assets is less than the return on the liabilities implied by this
assumption, this will create a deficit. The plan in the Netherlands holds a significant proportion of
equities, which are expected to outperform corporate bonds in the long term while providing
volatility and risk in the short term.
In the Netherlands, an Asset-Liability Matching (ALM) study is performed at least on a triennial
basis, the last ALM study was performed in 2021. The ALM study is the basis for the strategic
investment policies and the (long-term) strategic investment mix. As at 31 December 2022, the
strategic asset mix comprises 33.5% of plan assets in equity securities, 25% in bonds and swaps, 18%
in alternative investments, 11% in mortgage and 12.5% in real estate.
In the UK, an actuarial valuation is performed at least on a triennial basis. The valuation is the basis
for the funding plan, strategic investment policies and the (long-term) strategic investment mix. The
valuation was performed in 2021. As at 31 December 2022, the strategic mix of assets comprises
30% of plan assets in liability-driven investments, 26.5% in corporate bonds, 15% in higher-yielding
credit, 15% in private markets, 7.5% in long lease property and 6% in equities. As part of the Funding
Agreement, the strategic asset mix will evolve between now and 2030 to provide greater certainty of
return, lower volatility and higher cash generation.
Interest rate risk
A decrease in corporate bond yields will increase plan liabilities, although this will be partially offset
by an increase in the value of the plans\u2019 fixed-rate instruments holdings.
In the Netherlands, interest rate risk is managed through fixed-income investments and interest rate
swap instruments. These investments and instruments match the liabilities by 38% as at 31
December 2022 (2021: 24%). In the UK, interest rate risk is managed through the use of a mixture of
fixed income investments and interest rate swap instruments. These investments and instruments
match 96% of the interest rate sensitivity of the total liabilities as measured on a Gilts +1% liability
basis (2021: 96% as measured on the same basis).
Inflation risk
Some of the pension obligations are linked to inflation. Higher inflation will lead to higher liabilities,
although in most cases caps on the level of inflationary increases are in place to protect the plan
against extreme inflation. The majority of the plan assets are either unaffected by or loosely
correlated with inflation, meaning that an increase in inflation will increase the deficit.
HEINEKEN provides employees in the Netherlands with an average pay pension plan, whereby
indexation of accrued benefits is conditional on the funded status of the pension fund. In the UK,
inflation risk is partly managed through the use of a mixture of inflation-linked derivative
instruments. These instruments match 96% of the inflation-linked liabilities as measured on a Gilts
+1% liability basis (2021: 96% as measured on the same basis).
Life expectancy
The majority of the plans\u2019 obligations are to provide benefits for the life of the member, so increases
in life expectancy will increase the plans\u2019 liabilities. This is particularly significant in the UK plan,
where inflation-linked increases result in higher sensitivity to changes in life\u00a0expectancy. In 2015, the
Trustee of HEINEKEN UK's pension plan implemented a longevity hedge to remove the risk of a
higher increase in life expectancy than anticipated for the 2015 population of pensioners.\u00a0
Principal actuarial assumptions as at the balance sheet date
Based on the significance of the Dutch and UK pension plans compared with the other plans, the
table below refers to the major actuarial assumptions for those two plans as at 31 December:
The Netherlands
UK1
In %
2022
2021
2022
2021
Discount rate as at 31 December
3.8
1.1
5.0
1.8
Future salary increases
2.0
2.0
\u2014
\u2014
Future pension increases
2.9
1.3
3.1
3.4
1 The UK plan is closed for future accrual, leading to certain assumptions being equal to zero.
For the other defined benefit plans, the following actuarial assumptions apply as at 31 December:
Europe
Americas
In %
2022
2021
2022
2021
Discount rate as at 31 December
2.3-3.9
0.3-1.1
9.4-13.0
8.0-8.2
Future salary increases
0.0-3.4
0.0-3.1
0.0-4.5
0.0-4.5
Future pension increases
0.0-2.3
0.0-2.0
0.0-3.5
0.0-3.5
Medical cost trend rate
\u2014
\u2014
5.1-7.5
5.1-7.0
Assumptions regarding future mortality rates are based on published statistics and mortality tables.
For the Netherlands, the rates are obtained from the \u2018AG-Prognosetafel 2022\u2019, fully generational. For
the UK, the future mortality rates are obtained by applying the Continuous Mortality Investigation
2021 projection model.
The weighted average duration of the defined benefit obligation at the end of the reporting period is
16 years (2021:\u00a018\u00a0years).
Except for the reduction in recovery contributions for the UK pension fund, HEINEKEN expects the
contributions to be paid for the defined benefit plans for 2023 to be in line with 2022.
Sensitivity analysis
As at 31 December, changes to one of the relevant actuarial assumptions that are considered
reasonably possible, holding other assumptions constant, would have affected the defined benefit
obligation by the following amounts:
2022
2021
Effect in millions of \u20ac
Increase in
assumption
Decrease in
assumption
Increase in
assumption
Decrease in
assumption
Discount rate (0.5% movement)
(551)
629
(876)
989
Future salary growth (0.25% movement)
8
(8)
33
(31)
Future pension growth (0.25% movement)
253
(245)
403
(407)
Medical cost trend rate (0.5% movement)
3
(3)
4
(3)
Life expectancy (1 year)
318
(317)
484
(479)
Accounting estimates
To make the actuarial calculations for the defined benefit plans, HEINEKEN needs to make use of
assumptions for discount rates, future pension increases and life expectancy as described in this
note. The actuarial calculations are made by external actuaries based on inputs from observable
market data, such as corporate bond returns and yield curves to determine the discount rates used,
mortality tables to determine life expectancy and inflation numbers to determine future salary and
pension growth assumptions.
Accounting policies
Defined contribution plans
A defined-contribution plan is a post-retirement plan for which HEINEKEN pays fixed contributions
to a\u00a0separate entity. HEINEKEN has no legal or constructive obligation to pay further contributions if
the fund does not hold sufficient assets to pay out employees.
Defined benefit plans
A defined benefit plan is a post-retirement plan that is not a defined contribution plan. Typically,
defined benefit plans define an amount of pension benefit that an employee will receive on
retirement, usually dependent on one or more factors such as age, years of service and
compensation.
HEINEKEN\u2019s net obligation in respect of defined benefit pension plans is calculated separately for
each plan by estimating the amount of future benefits that employees have earned in return for
their service in the current and prior periods; those benefits are discounted to determine its present
value. The fair value of any defined benefit plan assets is deducted. The discount rate is the yield at
balance sheet date on high quality credit-rated bonds that have maturity dates approximating to
the terms of HEINEKEN\u2019s obligations and are denominated in the same currency in which the
benefits are expected to be paid.
The calculations are performed annually by qualified actuaries using the projected unit credit
method. When the calculation results in a benefit to HEINEKEN, the recognised asset is limited to
the present value of economic benefits available in the form of any future refunds from the plan or
reductions in future contributions to the plan. To calculate the present value of economic benefits,
consideration is given to any minimum funding requirements that apply to any plan in HEINEKEN.
An economic benefit is available to HEINEKEN if it is realisable during the life of the plan, or on
settlement of the plan liabilities. When the benefits of a plan are changed, the expense or benefit is
recognised immediately in profit or loss.
HEINEKEN recognises all actuarial gains and losses arising from defined benefit plans immediately
in other comprehensive income and all expenses related to defined benefit plans in personnel
expenses and other net finance income and expenses in profit or loss.
For changes to a defined benefit plan, which result in a plan amendment or a curtailment or
settlement, HEINEKEN determines the amount of any past service cost, or gain or loss on settlement,
by remeasuring the net defined benefit liability before and after the amendment, using current
assumptions and the fair value of plan assets at the time of the amendment. In case the net defined
benefit liability is remeasured to determine the impact of the changes, current service cost and net
interest for the remainder of the year are remeasured using the same assumptions and the same fair
value of plan assets.
9.2\u00a0 \u00a0 Provisions
Provisions within HEINEKEN mainly relate to restructuring, and claims and litigation that arise in the
ordinary course of business. The outcome depends on future events, which are by nature uncertain.
In millions of \u20ac
Note
Claims
and
litigation
Taxes
Restruc-
turing
Onerous
contracts
Other
Total
Balance as at 1 January 2022
196
344
234
25
138
937
Transfers
10
(10)
\u2014
\u2014
\u2014
\u2014
Provisions made during the year
62
12
91
3
54
222
Provisions used during the year
(64)
(20)
(77)
(6)
(10)
(177)
Provisions reversed during the year
(75)
(61)
(38)
(3)
(47)
(224)
Effect of movements in exchange
rates
12
12
\u2014
(1)
2
25
Unwinding of discounts
9
6
\u2014
\u2014
\u2014
15
Balance as at 31 December 2022
150
283
210
18
137
798
Non-current
131
256
88
6
91
572
Current
19
27
122
12
46
226
Claims and litigation
The provisions for claims and litigation of \u20ac150 million (2021: \u20ac196 million) mainly relate to civil and
labour claims in Brazil.
Taxes
The provisions for taxes of \u20ac283 million (2021: \u20ac344 million) relate to indirect taxes not within the
scope of IAS 12 and mainly relate to Brazil. Tax legislation in Brazil is highly complex and subject to
interpretation, therefore the timing of the cash outflows for these provisions is uncertain.
Other provisions
Included are, among others, provisions for credit risk on surety and guarantees issued of \u20ac50 million
(2021: \u20ac53 million).
Accounting estimates
In determining the likelihood and timing of potential cash outflows, HEINEKEN needs to make
estimates. For claims, litigation and tax provisions, HEINEKEN bases its assessment on internal and
external legal assistance and established precedents. For a large restructuring, management
assesses the timing of the costs to be incurred, which influences the classification as current or non-
current liabilities.
Accounting policies
A provision is a liability of uncertain timing or amount. A provision is recognised when HEINEKEN has
a present legal or constructive obligation as a result of past events that can be estimated reliably,
and it is probable (>50%) that an outflow of economic benefits will be required to settle the
obligation. In the case of accounting for business combinations, provisions are also recognised when
the likelihood is less than probable but more than remote (>5%).
Provisions are measured at the present value of the expenditures expected to be required to settle
the obligation, using a pre-tax rate that reflects the time value of money and the risks specific to the
obligation. The increase in the provision due to the passage of time is recognised as part of net
finance expenses.
The impact of climate change is also considered in identifying whether HEINEKEN has a present
legal or constructive obligation related to fines or penalties.
Restructuring
A provision for restructuring is recognised when HEINEKEN has approved a detailed and formal
restructuring plan, and the restructuring has either commenced or has been announced publicly.
Future operating losses are not provided for. The provision includes the benefit commitments in
connection with early retirement and redundancy schemes.
Onerous contracts
A provision for onerous contracts is recognised when the expected benefits to be received by
HEINEKEN are lower than the unavoidable cost of meeting its obligations under the contract. The
provision is measured at the present value of the lower of the expected cost of terminating the
contract, and the expected net cost of continuing with the contract. Before a provision is established,
HEINEKEN recognises any impairment loss on the assets associated with that contract.
Other provisions
A provision for guarantees is recognised at the time the guarantee is issued (refer to note 9.3 for the
total guarantees outstanding). The provision is initially measured at fair value and subsequently at
the higher of the amount determined in accordance with the expected credit loss model and the
amount initially recognised.
9.3\u00a0 \u00a0 Contingencies
HEINEKEN\u2019s contingencies are mainly in the area of tax, civil cases and guarantees.
Tax
The tax contingencies mainly relate to tax positions in Latin America and include a large number of
cases with a risk assessment lower than probable but possible. Assessing the amount of tax
contingencies is highly judgemental, and the\u00a0timing of possible outflows is uncertain. The best
estimate of tax-related contingent liabilities is \u20ac1,489 million (2021: \u20ac1,139 million), out of which
\u20ac73 million (2021: \u20ac77 million) qualifies for indemnification. For several tax contingencies that were
part of acquisitions, an amount of \u20ac173 million (2021: \u20ac175 million) has been recognised as
provisions and other non-current liabilities in the balance sheet (refer to notes 9.2 and 11.6).
Other contingencies
Brazil civil cases
Part of other contingencies relates to civil cases in Brazil. Management's best estimate of the
potential financial impact for these cases is \u20ac57 million (2021: \u20ac47 million).
Other
Part of other contingencies relate to two follow-on damage cases for a total amount claimed of
\u20ac478 million, which arose as a result of the fine imposed by the Greek Competition Commission in
2014 against our subsidiary Athenian Brewery for alleged abuse of its dominant position. It is not
possible to estimate the outcome of these claims with any degree of certainty for a number of
reasons, including but not limited to the fact that (i) Athenian Brewery\u2019s appeal against the fine
imposed by the Greek Competition Commission is pending before the Greek Council of State, (ii) the
question whether the Dutch courts can assume (international) jurisdiction over these claims, insofar
they are made against Athenian Brewery, is pending before the Dutch Supreme Court, and (iii)
Athenian Brewery and HEINEKEN have raised defences against these claims, both on procedural
grounds and on the merits. The amount of these potential liabilities (if any) can therefore not be
measured with sufficient reliability. There are no reimbursements applicable for these cases.
As at 31 December 2022, \u20ac37 million (2021: \u20ac37 million) of other contingencies related to
acquisitions is included in provisions (refer to note 9.2).
Guarantees
In millions of \u20ac
Total 2022
Less than
1\u00a0year
1-5 years
More than
5 years
Total 2021
Guarantees to banks for
loans (to third parties)
345
50
292
3
349
Other guarantees
2,093
1,361
596
136
2,025
Guarantees
2,438
1,411
888
139
2,374
Guarantees to banks for loans relate to loans and advances to customers, which are given to
external parties in the ordinary course of business of HEINEKEN. HEINEKEN provides guarantees to
the banks to cover the credit risk related to these loans (refer to note 9.2 for the provision for credit
risk on these guarantees).\u00a0
Other guarantees include a \u20ac1.1 billion (2021: \u20ac1.1 billion) guarantee issued concerning the offer to
acquire Distell Group Holdings Limited (refer to note 13.2).
Accounting estimates and judgements
HEINEKEN operates in a high number of jurisdictions and is subject to a wide variety of taxes per
jurisdiction. Tax legislation can be highly complex and subject to interpretation. As a result,
HEINEKEN is required to exercise significant judgement in the recognition of taxes payable and
determination of tax contingencies.
Also for the other contingencies including climate change, HEINEKEN is required to exercise
judgement to determine whether the risk of loss is possible but not probable. Contingencies involve
inherent uncertainties including, but not limited to, court rulings, negotiations between affected
parties and governmental actions.
Accounting policies
A contingent liability is a liability of uncertain timing and amount. Contingencies are not recognised
in the balance sheet because the existence can only be confirmed by the occurrence or non-
occurrence of one or more uncertain future events not wholly within the control of HEINEKEN or
because the risk of loss is estimated to be possible (>5%) but not probable (<50%) or because the
amount cannot be measured reliably.
10.\u00a0 \u00a0 Acquisitions, disposals and investments
10.1\u00a0 \u00a0 Acquisitions and disposals of subsidiaries and non-
controlling interests
Acquisition and disposals of subsidiaries in 2022
During 2022, there were no significant acquisitions or disposals.\u00a0
Acquisition of non-controlling interests
In 2022, transactions with non-controlling interests mainly consists of a transaction where
HEINEKEN purchased 3,409,660 shares and 95,798 shares of Grupa \u017bywiec S.A. from Harbin B.V.
and other minority shareholders, respectively. This increased HEINEKEN\u2019s shareholding from 65.16%
to 99.28%. The consideration paid for the acquisition of non-controlling interest in 2022 and the
related equity impact are disclosed in the table below:
In millions of \u20ac
Consideration
paid
Value on
non-controlling
interest
Equity
Impact
Grupa \u017bywiec S.A
350
14
336
Other
41
4
37
Total
391
18
373
Accounting policies
Acquisitions of non-controlling interests are accounted for as transactions with owners in their
capacity as owners and therefore no goodwill is recognised as a result. Adjustments to non-
controlling interests arising from transactions that do not involve the loss of control are based on a
proportionate amount of the net assets of the subsidiary.
10.2\u00a0 \u00a0 Assets or disposal groups classified as held for sale
The assets and liabilities below are classified as held for sale for the year ended 31 December 2022:
2022
2021
In millions of \u20ac
Russia disposal
group
Other
Total
Total
Current assets
104
28
132
10
Property, plant and equipment
129
32
161
27
Intangible assets
5
\u2014
5
\u2014
Other non-current assets
17
\u2014
17
\u2014
Assets of disposal group held for sale
255
60
315
37
Current liabilities
(150)
(23)
(173)
(19)
Non-current liabilities
(8)
\u2014
(8)
(1)
Liabilities associated with assets
classified as held for sale
(158)
(23)
(181)
(20)
the Main Board of The Stock Exchange of Hong Kong Limited, operating in the beer business in
China. Consequently, HEINEKEN has an effective 20.67% economic interest in CR Beer. Based on the
closing share price of HKD54.55 as at 31 December 2022 (2021: HKD63.85), the fair value of this
economic interest in CR Beer amounts to \u20ac4,398 million (2021: \u20ac4,847 million). The carrying amount
of CBL as at 31\u00a0December 2022 amounts to \u20ac2,908 million (2021: \u20ac2,752 million).
Set out below is the summarised financial information of CR Beer, not adjusted for the percentage of
ownership held by HEINEKEN. The financial information has been amended to reflect adjustments
made by HEINEKEN when using the equity method (such as fair value adjustments). Due to a
difference in reporting timelines, the financial information is included with a two-month delay. This
means that the financial information included relates to the period November 2021-October 2022.
The reconciliation of the summarised financial information to the carrying amount of the effective
interest in CR Beer is also presented.
In millions of \u20ac
31 October 2022
31 October 2021
Summarised balance sheet (100%)
Non-current assets
8,639
8,671
Current assets
2,291
1,822
Non-current liabilities
(1,809)
(1,774)
Current liabilities
(2,777)
(2,673)
Net assets
6,344
6,046
Reconciliation to carrying amount
Opening net assets
6,046
5,384
Profit for the period
471
301
Other comprehensive income
88
532
Dividends paid
(256)
(171)
Other
(7)
\u2014
Closing net assets
6,342
6,046
Heineken N.V.\u2019s share in %
20.67%
20.67%
Heineken N.V.\u2019s share
1,311
1,250
Goodwill
1,597
1,502
Carrying amount
2,908
2,752
In millions of \u20ac
November 2021
to October 2022
November 2020
to October 2021
Summarised income statement (100%)
Revenue
5,198
4,360
Profit
471
301
Other comprehensive income
88
532
Total comprehensive income
559
833
Dividends received
52
36
Summarised financial information for equity-accounted joint ventures and associates
The following table includes, in aggregate, the carrying amount and HEINEKEN\u2019s share of profit and
OCI of joint ventures and associates (net of income tax):
Joint ventures
Associates\u00b9
In millions of \u20ac
2022
2021
2022
2021
Carrying amount of interests
953
984
3,343
3,164
Share of:
Profit from continuing operations
64
113
159
137
Other comprehensive income
17
30
(63)
24
81
143
96
161
1 Includes the investment in CR Beer, which is considered to be individually material. The other joint ventures and associates are
considered to be individually immaterial.
Accounting policies
Associates are entities in which HEINEKEN has significant influence, but not control or joint control.
Significant influence is generally obtained by ownership of more than 20% but less than 50% of the
voting rights. Joint ventures (JVs) are the arrangements in which HEINEKEN has joint control.
HEINEKEN\u2019s investments in associates and JVs are accounted for using the equity method of
accounting, meaning they are initially recognised at cost. The Consolidated Financial Statements
include HEINEKEN\u2019s share of the net profit or loss of the associates and JVs whereby the result is
determined using the accounting policies of HEINEKEN.
When HEINEKEN\u2019s share of losses exceeds the carrying amount of the associate or joint venture, the
carrying amount is reduced to nil and recognition of further losses is discontinued except to the
extent that HEINEKEN has an obligation or has made a payment on behalf of the associate or JV.
11.\u00a0 \u00a0 Financing and capital structure
11.1\u00a0 \u00a0 Net finance income and expense
Interest expenses are mainly related to interest charges over the outstanding bonds, commercial
paper and bank loans (refer to note 11.3). Other net finance income and expenses comprise dividend
income, fair value changes of financial assets and liabilities measured at fair value, transactional
foreign exchange gains and losses (on a net basis), monetary gain resulting from hyperinflation
accounting, unwinding of discount on provisions and interest on the net defined benefit obligation.
In millions of \u20ac
Note
2022
2021
Interest income
74
49
Interest expenses
(458)
(462)
Dividend income from fair value through OCI investments
7
6
Net change in fair value of derivatives
67
(10)
Net foreign exchange gain/(loss)1
(121)
(78)
Net monetary gain arising from hyperinflationary economies
94
\u2014
Unwinding discount on provisions
9.2
(15)
(13)
Interest on the net defined benefit obligation
9.1
(14)
(14)
Other
30
123
Other net finance income/(expenses)
48
14
Net finance income/(expenses)
(336)
(399)
For more information on HEINEKEN's liquidity risk exposure refer to note 11.5.
The following table presents recognised 'Cash and cash equivalents' and 'Bank overdrafts', and the
impact of the netting of gross amounts. The 'Net amount' below refers to the impact on HEINEKEN's
balance sheet if all amounts subject to legal offset rights are netted.
2022
In millions of \u20ac
Gross amounts
Net amounts
presented in the
statement of
financial position
Amounts subject
to legal offset
rights
Net amount
Assets
Cash and cash equivalents
2,765
2,765
(792)
1,973
Liabilities
Bank overdrafts
(1,147)
(1,147)
792
(355)
2021
Assets
Cash and cash equivalents
3,248
3,248
(412)
2,836
Liabilities
Bank overdrafts
(692)
(692)
412
(280)
Changes in borrowings\u00a0
In 2022, the decrease in borrowings is mainly due to the repayment of bonds and bank loans, which
exceeds the proceeds from bank loans and other interest-bearing liabilities incurred.
Cash flows from financing activities are mainly generated by bonds, commercial paper, bank loans
and other interest-bearing liabilities presented above. Additionally, HEINEKEN also uses derivatives
related to its financing, which can be recognised as assets or liabilities. The above table details the
reconciliation of the liabilities and assets arising from financing activities to the cash flow from
financing activities. Bank overdrafts form an integral part of HEINEKEN\u2019s cash management and are
included as a component of cash and cash equivalents in the statement of cash flows. For more
information on derivatives refer to note 11.6.
The average effective interest rate on the net debt position as at 31 December 2022 was 2.8%
(2021: 2.7%). The average maturity of the bonds as at 31 December 2022 was 7 years (2021: 8
years).
Centrally available financing headroom
The centrally available financing headroom at Group level was approximately \u20ac3.6 billion as at 31
December 2022 (2021: \u20ac4.6 billion) and consisted of the undrawn revolving credit facility and
centrally available cash.
Accounting estimates and judgements
Judgement is required to determine the lease term and the incremental borrowing rate. The
assessment of whether HEINEKEN is reasonably certain to exercise extension options or not to make
use of termination options impacts the lease term, which as a result could affect the amount of
lease liabilities recognised. The assumptions used in the determination of the incremental borrowing
rate could impact the rate used in discounting future payments, which as a result could have an
impact on the amount of lease liabilities recognised.
Accounting policies
Borrowings
Borrowings are initially measured at fair value less transaction costs. Subsequently, the borrowings
are measured at amortised cost using the effective interest rate method. Borrowings included in a
fair value hedge are stated at fair value in respect of the risk being hedged.
Borrowings for which HEINEKEN has an unconditional right to defer settlement of the liability for at
least 12 months after the balance sheet date are classified as non-current liabilities. For the
accounting policy on cash and cash equivalents and derivatives refer to notes 11.2 and 11.6,
respectively.
Lease liabilities
Lease liabilities are measured at the present value of the lease payments to be paid during the lease
term, discounted using the incremental borrowing rate. Lease liabilities are subsequently increased
by the interest cost on the lease liabilities and decreased by lease payments made. The lease
liabilities will be remeasured when there is a change in the amount to be paid (e.g. due to
indexation) or when there is a change in the assessment of the lease terms.
The IBR is determined on a country level. For each country, there are separate rates depending on
the contract currency and the term of the lease. The IBR is calculated based on the local risk-free
rate plus a country default spread and a credit spread.
The lease term is determined as the non-cancellable period of a lease, together with:
\u25a0Periods covered by a unilateral option to extend the lease if HEINEKEN is reasonably certain to
make use of that option
\u25a0Periods covered by an option to terminate the lease if HEINEKEN is reasonably certain not to
make use of that option
HEINEKEN applies the following practical expedients for the recognition of leases:
\u25a0Apply a single discount rate per country to a portfolio of leases with reasonably similar
characteristics
\u25a0Include non-lease components in the lease liability for equipment leases
11.4\u00a0 \u00a0 Capital and reserves
Share capital
Refer\u00a0to the table below for the Company's issued share capital as at 31\u00a0December. All issued shares
are fully paid.
2022
2021
Share capital
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
1 January
288,030,168
461
288,030,168
461
Changes
\u2014
\u2014
\u2014
\u2014
31 December
288,030,168
461
288,030,168
461
The Company\u2019s authorised capital amounts to \u20ac1.5 billion, consisting of 937,500,000\u00a0shares of
\u20ac1.60 nominal value (2021: 937,500,000\u00a0shares of \u20ac1.60 nominal value).
Shareholders are entitled to receive dividends as declared from time to time and are entitled to one
vote per share at shareholder meetings of the Company.
Share premium
As at 31 December 2022, the share premium amounted to \u20ac1,257 million (2021: \u20ac1,257 million).
Translation reserve
The translation reserve comprises foreign currency differences arising from the translation of the
assets and liabilities of foreign operations of HEINEKEN (excluding amounts attributable to non-
controlling interests) as well as value changes of the hedging instruments in the net investment
hedges. HEINEKEN considers this a legal reserve.
Hedging reserve
This reserve comprises the effective portion of the cumulative net change in the fair value of cash
flow hedging instruments where the hedged transaction has not yet occurred. HEINEKEN considers
this a legal reserve.
Fair value reserve
This reserve comprises the cumulative net change in the fair value of FVOCI equity investments.
HEINEKEN transfers amounts from this reserve to retained earnings when the relevant equity
securities are derecognised. HEINEKEN considers this a legal reserve.
Other legal reserves
These reserves relate to the share of profit of joint ventures and associates over the distribution of
which HEINEKEN does not have control. The movement in these reserves reflects the share of profit
of joint ventures and associates minus dividends received. For retained earnings of subsidiaries that
cannot be freely distributed due to legal or other restrictions, a legal reserve is recognised.
Furthermore, part of the reserve comprises a legal reserve for capitalised development costs.
Purchase own shares by Heineken\u00a0N.V.
Refer\u00a0to the table below with the changes in 2022 in own shares held by Heineken\u00a0N.V. This results in
a decreased interest in shareholding by Heineken Holding\u00a0N.V.
The related dilution effect has been recognised directly in equity.
Own shares held by Heineken N.V.
Number of shares
1 January 2022
408,052
Changes
276,349
31 December 2022
684,401
Dividends
The following dividends were declared and paid by Heineken Holding\u00a0N.V.:
In millions of \u20ac
2022
2021
Final dividend previous year \u20ac0.96, respectively \u20ac0.70 per qualifying share
277
202
Interim dividend current year \u20ac0.50, respectively \u20ac0.28 per qualifying share
144
80
Total dividend declared and paid
421
282
For 2022, a payment of a total cash dividend of \u20ac1.73 per share (2021: \u20ac1.24) will be proposed at
the AGM on 20 April 2023. If approved, the final dividend of \u20ac1.23 will be paid on 2 May 2023, as an
interim dividend of \u20ac0.50 per share was paid on 11 August 2022. The payment will be subject to a
15% Dutch withholding tax.\u00a0
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
After the balance sheet date, the Board of Directors announced the following appropriation of profit.
The dividends, taking into account the interim dividends declared and paid, have not been provided
for.
In millions of \u20ac
2022
2021
Dividend per qualifying share \u20ac1.73 (2021: \u20ac1.24)
498
357
Addition to retained earnings
845
1,306
Net profit
1,343
1,663
Non-controlling interests in the activities and cash flows of Heineken\u00a0N.V.
In millions of \u20ac
2022
2021
NCI percentage1
49.936%
49.960%
Non-current assets
41,391
39,272
Current assets
11,015
9,578
Non-current liabilities
(16,296)
(17,056)
Current liabilities
(14,190)
(12,094)
Net assets
21,920
19,700
Carrying amount of NCI
9,857
8,763
Net revenue
28,719
21,941
Profit
3,039
3,535
OCI
302
1,340
Total comprehensive income
3,341
4,875
Profit allocated to NCI2
1,339
1,661
OCI allocated to NCI2
1,562
2,278
Cash flow from operating activities
4,496
4,181
Cash flow from investing activities
(2,286)
(2,277)
Cash flow from financing activities
(3,127)
(2,883)
Net increase (decrease) in cash and cash equivalents
(917)
(979)
Final dividend previous year
552
403
Interim dividend current year
288
161
Total dividend
840
564
Dividend allocated to NCI
419
282
1 Of which 8.632% (2021: 8.632%) relates to FEMSA and 41.363% (2021: 41.363%) to the public.
2 Calculated based on 49.936% (2021: 49.960%) of the equity attributable to Heineken\u00a0N.V.
Non-controlling interests in Heineken\u00a0N.V. group companies
The non-controlling interests (NCI) relate to minority stakes held by third parties in HEINEKEN
consolidated subsidiaries. The total NCI as at 31 December 2022 amounted to \u20ac2,369 million (2021:
\u20ac2,344 million), refer to note 10.1 for more information.
Capital management
Heineken Holding\u00a0N.V.'s capital management is strongly related to Heineken\u00a0N.V.'s capital
management because every Heineken\u00a0N.V. share held by Heineken Holding\u00a0N.V. is matched by one
share issued at the level of Heineken Holding\u00a0N.V. This enables Heineken\u00a0N.V. to pursue its long-term
policy in the interest of the Heineken\u00a0N.V. shareholders.
There were no major changes in Heineken Holding\u00a0N.V.\u2019s approach to capital management during
the year. The policy of the Board of Directors of Heineken Holding\u00a0N.V. is to maintain a strong
capital base so as to maintain investor, creditor and market confidence and to sustain future
development of the business and acquisitions of Heineken\u00a0N.V.
Heineken Holding\u00a0N.V. is not subject to externally imposed capital requirements other than the legal
reserves.
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
Accounting policies
Shares are classified as equity. When share capital recognised as equity is repurchased, the amount
of the consideration paid, which includes directly attributable costs, is net of any tax effects
recognised as a deduction from equity. Repurchased shares recorded at purchase price are classified
as treasury shares and are presented in the reserve for own shares.
When treasury shares are sold or reissued subsequently, the amount received is recognised as an
increase in equity, and the resulting surplus or deficit on the transaction is transferred to or from
retained earnings.
Dividends are recognised as a liability in the period in which they are declared.
11.5\u00a0 \u00a0 Credit, liquidity and market risk
This note summarises the financial risks that HEINEKEN is exposed to, and HEINEKEN\u2019s policies and
processes that are in place for managing these risks. For more information on derivatives used in
managing risk refer to note 11.6.
Risk management framework
The Executive Board of Heineken\u00a0N.V. sets rules and monitors the adequacy of HEINEKEN\u2019s risk
management and control systems. These systems are regularly reviewed to reflect changes in
market conditions and HEINEKEN\u2019s activities.
Managing the financial risks and financial resources includes the use of derivatives, primarily spot
and forward exchange contracts, options and interest rate swaps. It is HEINEKEN's policy not to
enter into speculative transactions.
In the normal course of business HEINEKEN is exposed to the following financial risks:
\u25a0Credit risk
\u25a0Liquidity risk
\u25a0Market risk
Credit risk
Credit risk is the risk of a loss to HEINEKEN when a customer or counterparty fails to pay.
All local operations are required to comply with the Global Credit Policy and develop local credit
management procedures accordingly. HEINEKEN reviews and updates the Global Credit Policy
periodically to ensure that adequate controls are in place to mitigate credit risk.
Credit risk arises mainly from HEINEKEN\u2019s receivables from customers like trade receivables, loans to
customers and advances to customers. At the balance sheet date, there were no significant
concentrations of credit risk.
Loans and advances to customers
HEINEKEN\u2019s loans and receivables include loans and advances to customers. Loans and advances to
customers are usually backed by collateral such as properties. HEINEKEN charges interest on loans to
its customers.
Trade and other receivables
HEINEKEN\u2019s local management has credit policies in place and the exposure to credit risk is
monitored on an ongoing basis. Under these policies, all customers requiring credit above a certain
amount are reviewed and new customers are analysed individually for creditworthiness before
HEINEKEN\u2019s standard payment and delivery terms and conditions are offered. This review can
include external ratings, where available, and in some cases bank references. Credit limits are
determined for each customer and are reviewed regularly. Customers that fail to meet HEINEKEN\u2019s
credit requirements transact only with HEINEKEN on either a prepayment or cash on delivery basis.
Customers are monitored, on a country basis, according to their credit risk characteristics. A
distinction is made between individuals and legal entities, type of distribution channel, geographic
location, ageing profile, maturity and existence of previous financial difficulties.
HEINEKEN has a policy in place in respect of compliance with Anti-Money Laundering Laws.
HEINEKEN considers it important to know with whom business is done and from whom payments
are received.
Allowances
HEINEKEN establishes allowances for impairment of loans and advances to customers, trade and
other receivables using an expected credit losses model. These allowances cover specific loss
components that relate to individual exposures, and a collective loss component established for
groups of similar customers. The collective loss allowance is determined based on historical data of
payment statistics and updated periodically to incorporate forward-looking information.
The loans and advances to customers, trade and other receivables are written off when there is no
reasonable expectation of recovery.
Due to the macro-economic environment and uncertainties including increasing inflationary pressure
on HEINEKEN\u2019s customers, more judgement is required in the calculation of expected credit losses
compared to previous years. As part of these assessments, HEINEKEN has incorporated all
reasonable and supportable information available such as whether there has been a breach of
payment terms or deterioration of payment against payment terms, a request for extended
payment terms or a request for waived payment terms.
Investments
HEINEKEN invests centrally available cash balances in deposits and liquid investments with various
counterparties that have strong credit ratings. HEINEKEN actively monitors these credit ratings.
Guarantees
HEINEKEN\u2019s policy is to avoid issuing guarantees unless this leads to substantial benefits for
HEINEKEN. For some loans to customers HEINEKEN does issue guarantees. In these cases,
HEINEKEN aims to receive security from the customer to limit the credit risk exposure.
Heineken N.V. has issued a joint and several liability statements to the provisions of Section 403,
Part 9, Book 2 of the Dutch Civil Code with respect to legal entities established in the Netherlands.
Refer to note A.1 of the Heineken\u00a0N.V. Company Financial Statements.
Exposure to credit risk
The maximum exposure to credit risk as at 31 December is as follows:
In millions of \u20ac
Note
2022
2021
Cash and cash equivalents
11.2
2,765
3,248
Trade and other receivables, excluding prepayments
7.2
4,006
3,254
Derivative assets
11.6
126
102
Fair value through OCI investments
8.4
76
14
Loans and advances to customers
8.3
216
209
Other non-current receivables
8.4
321
299
Guarantees to banks for loans (to third parties)
9.3
345
349
7,855
7,475
The exposure to credit risk by segment for trade and other receivables excluding prepayments is as
follows:
Liquidity risk
Liquidity risk is the risk that HEINEKEN will have difficulties meeting payment obligations associated
with its financial liabilities, like payment of financial debt or trade payables when they are due.
HEINEKEN\u2019s approach to managing liquidity is to ensure, as far as possible, that it will always have
sufficient funds to meet its liabilities when due without incurring unacceptable losses. We have strict
credit policies in place, which help safeguard liquidity especially in macro-economic downturn.
HEINEKEN remains focused on ensuring sufficient access to capital markets to finance long-term
growth and to refinance maturing debt obligations. HEINEKEN seeks to align the maturity profile of
its long-term debts with its forecasted cash flow generation. More information about borrowing
facilities is presented in note 11.3. Furthermore, strong cost and cash management, as well as
controls over investment proposals, are in place.
Contractual maturities
The following table presents an overview of the expected timing of cash-out and inflows of non-
derivative financial liabilities and derivative financial assets and liabilities, including interest
payments.
2022
In millions of \u20ac
Carrying
amount
Contractual
cash flows
Less than
1 year
1-5
years
More than
5 years
Financial liabilities
Interest-bearing liabilities
(15,135)
(17,749)
(3,524)
(5,815)
(8,410)
Lease liabilities
(1,241)
(1,682)
(376)
(670)
(636)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(9,639)
(9,639)
(9,596)
(40)
(3)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
17
(31)
(6)
(19)
(6)
Forward exchange contracts
24
(23)
(25)
2
\u2014
Commodity derivatives
(79)
(82)
(75)
(7)
\u2014
Other derivatives
36
74
9
35
30
Total
(26,017)
(29,132)
(13,593)
(6,514)
(9,025)
2021
Financial liabilities
Interest-bearing liabilities
(15,766)
(18,584)
(3,293)
(5,766)
(9,525)
Lease liabilities
(1,106)
(1,554)
(293)
(632)
(629)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(8,036)
(8,036)
(7,978)
(37)
(21)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
(33)
(98)
6
(45)
(59)
Forward exchange contracts
(13)
(36)
(34)
(2)
\u2014
Commodity derivatives
64
64
62
2
\u2014
Other derivatives
1
21
\u2014
7
14
Total
(24,889)
(28,223)
(11,530)
(6,473)
(10,220)
For more information on the derivative assets and liabilities refer to note 11.6.
Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates,
commodity prices and equity prices, will adversely affect HEINEKEN\u2019s income or the value of its
financial instruments. In 2022, we witnessed increased volatility in financial and commodity
markets. The objective of HEINEKEN's market risk management is to manage and control market risk
exposures within acceptable boundaries.
HEINEKEN enters into derivatives and other financial liabilities to manage market risks. Generally,
HEINEKEN seeks to apply hedge accounting or establish natural hedges to minimise the impact of
market risks in profit or loss. Foreign currency, interest rate and commodity hedging operations are
governed by internal policies and rules.
Foreign currency risk
HEINEKEN is exposed to:\u00a0
\u25a0Transactional risk on (future) sales, working capital, (future) purchases, deposits, borrowings and
dividends denominated in a currency other than the respective functional currencies of HEINEKEN
entities
\u25a0Translational risk, which is the risk resulting from the translation of foreign operations into the
reporting currency of HEINEKEN
The main currencies that give rise to this risk are the US Dollar, Mexican Peso, Brazilian Real, British
Pound, Vietnamese Dong and Euro. In 2022, the transactional foreign exchange risk was hedged in
line with the hedging policy to the extent possible. The resulting transactional impact was slightly
negative, whereas the translational impact was positive.
In managing foreign currency risk, HEINEKEN aims to ensure the availability of foreign currencies
and to reduce the impact of short-term fluctuations on earnings. Over the longer term, however,
permanent changes in foreign exchange rates and the availability of foreign currencies, especially in
emerging markets, will have an impact on profit.
HEINEKEN hedges up to 90% of its net US Dollar export cash flows on the basis of rolling cash flow
forecasts of sales and purchases. Material cash flows in other foreign currencies are also hedged on
the basis of rolling cash flow forecasts. For this hedging, HEINEKEN mainly uses forward exchange
contracts. The majority of the forward exchange contracts have maturities of less than one year
after the balance sheet date.
HEINEKEN has a clear policy on hedging transactional exchange risks. Translation exchange risks are
hedged to a limited extent, as the underlying currency positions are generally considered to be long-
term in nature. The result of the hedging of translation risk, using net investment hedges is
recognised in the translation reserve, as can be seen in the consolidated statement of
comprehensive income.
HEINEKEN's policy is to hedge material recognised transactional exposure like trade payables,
receivables, borrowings and declared dividends. For material unrecognised transactional exposures
like forecasted sales in foreign currencies, HEINEKEN hedges the exposure between agreed
percentages according to the policy.
It is HEINEKEN\u2019s policy to provide intra-HEINEKEN financing in the functional currency of
subsidiaries where possible to prevent foreign currency exposure on a subsidiary level. The resulting
exposure at Group level is hedged by means of foreign-currency denominated external debts and by
forward exchange contracts. Intra-HEINEKEN financing in foreign currencies is mainly in British
Pound, US Dollar and Swiss Franc. In some cases, HEINEKEN elects to treat intra-HEINEKEN
financing with a permanent character as equity and does not hedge the foreign currency exposure.
HEINEKEN has financial liabilities in foreign currencies like US Dollar and British Pound to hedge
local operations, which generate cash flows that have the same or closely correlated functional
currencies. The corresponding interest on these liabilities is also denominated in currencies that
match the cash flows generated by the underlying operations of HEINEKEN.
In respect of other monetary assets and liabilities denominated in currencies other than the
functional currencies of HEINEKEN, HEINEKEN ensures that its net exposure is kept to an acceptable
level by buying or selling foreign currencies at spot rates when necessary to address short-term
imbalances.\u00a0
Exposure to foreign currency risk
Based on notional amounts, HEINEKEN's transactional exposure to the US Dollar and Euro as at
31\u00a0December is as follows. The Euro column relates to transactional exposure to the Euro within
subsidiaries which are reporting in other currencies. The amounts below include intra-HEINEKEN
cash flows.\u00a0
2022
2021
In millions
EUR
USD
EUR
USD
Financial assets
213
4,106
173
5,098
Financial liabilities
(2,730)
(4,480)
(2,186)
(5,457)
Gross balance sheet exposure
(2,517)
(374)
(2,013)
(359)
Estimated forecast sales next year
171
1,258
151
1,208
Estimated forecast purchases next year
(2,626)
(2,612)
(2,060)
(2,412)
Gross exposure
(4,972)
(1,728)
(3,922)
(1,563)
Net notional amounts foreign exchange contracts
426
1,057
325
670
Net exposure
(4,546)
(671)
(3,597)
(893)
Sensitivity analysis
Equity
(172)
53
(139)
23
Profit/(Loss)
(67)
(10)
(33)
(5)
The sensitivity analysis above shows the impact on equity and profit of a 10% strengthening of the
US Dollar against the Euro or, in the case of the Euro, a strengthening of the Euro against all other
currencies as at 31 December 2022. This analysis assumes that all other variables, in particular
interest rates, remain constant. In the case of a 10% weakening, the effects are equal but with an
opposite effect.
Interest rate risk
Interest rate risk is the risk that changes in market interest rates affect the fair value or cash flows of
a financial instrument. The most significant interest rate risk for HEINEKEN relates to borrowings
(note 11.3).
By managing interest rate risk, HEINEKEN aims to reduce the impact of short-term fluctuations on
earnings. Over the longer term, however, permanent changes in interest rates will have an impact on
profit.
HEINEKEN opts for a mix of fixed and variable interest rate financial instruments like bonds,
commercial paper and bank loans, combined with the use of derivative interest rate instruments.
Currently, HEINEKEN\u2019s interest rate position is more weighted towards fixed than floating. Interest
rate derivative instruments that can be used are (cross-currency) interest rate swaps, forward rate
agreements, caps and floors.
Interest rate risk \u2013 profile
At the reporting date, the interest rate profile of HEINEKEN\u2019s interest-bearing financial instruments
is as follows:
In millions of \u20ac
2022
2021
Fixed rate instruments
Financial assets
171
196
Financial liabilities
(14,285)
(14,862)
Cross-currency interest rate swaps
469
441
(13,645)
(14,225)
Variable rate instruments
Financial assets
3,186
3,534
Financial liabilities
(2,092)
(2,010)
Cross-currency interest rate swaps
(463)
(463)
631
1,061
1 Non-current derivative assets and liabilities are part of 'Other non-current assets' (note 8.4) and 'Other non-current liabilities'
respectively.
Generally, HEINEKEN seeks to apply hedge accounting or make use of natural hedges in order to
minimise profit and loss or cash flow volatility. Refer to the table below for derivatives that are used
in hedge accounting:
2022
2021
In millions of \u20ac
Asset
Liability
Asset
Liability
No hedge accounting - Other
59
(6)
6
(8)
Cash flow hedge - Forwards
46
(40)
26
(34)
Cash flow hedge - Commodity forwards
2
(81)
69
(5)
Fair value hedge - CCIRS
4
\u2014
\u2014
(11)
Net investment hedge - CCIRS
13
\u2014
\u2014
(23)
Net investment hedge - Forwards
2
(1)
1
(2)
126
(128)
102
(83)
Cash flow hedges
The hedging of future, highly probable forecasted transactions are designated as cash flow hedges.
Cash flow hedges are entered into to cover commodity price risk and transactional foreign exchange
risk.
Net investment hedges
HEINEKEN hedges its investments in certain subsidiaries by entering into local currency-
denominated borrowings, forward contracts and cross-currency interest rate swaps, which mitigate
the foreign currency translation risk arising from the subsidiaries net assets. These borrowings,
forward contracts and swaps are designated as net investment hedges and fully effective, as such,
there was no ineffectiveness recognised in profit and loss in 2022 (2021: nil). As at 31 December
2022, the fair value of these borrowings was \u20ac33 million (2021: \u20ac188 million), the market value of
forward contracts was\u00a0\u20ac1 million positive (2021: \u20ac1 million negative) and the market value of these
swaps was \u20ac13 million positive (2021:\u00a0\u20ac23\u00a0million negative).
Fair value hedges
HEINEKEN has entered into several cross-currency interest rate swaps (CCIRS) which have been
designated as fair value hedges to hedge the foreign exchange rate risk on the principal amount and
future interest payments of certain US Dollar borrowings. The borrowings and the cross-currency
interest rate swaps have the same critical terms. The accumulated gain arising on derivatives as
designated hedging instruments in fair value hedges amounts to \u20ac3 million as at 31 December 2022
(2021: \u20ac13 million loss). The loss arising on the adjustment for the hedged item attributable to the
hedged risk in a designated fair value hedge accounting relationship also amounts to \u20ac3 million as
at 31 December 2022 (2021: \u20ac13 million gain).
Hedge effectiveness
Hedge effectiveness is determined at the start of the hedge relationship and periodically through a
prospective effectiveness assessment to ensure that an economic relationship exists between the
hedged item and the hedging instrument. This assessment is done qualitatively by comparing the
critical terms, and if needed quantitative assessments are done using hypothetical derivatives. For
the current hedges, no hedge ineffectiveness is expected.
Accounting policies
Derivative financial instruments are recognised initially at fair value. Subsequent accounting for
derivatives depends on whether or not the derivatives are designated as hedging instruments in a
cash flow, fair value or net investment hedge. Derivatives with positive fair values are recorded as
assets and negative fair values as liabilities. Refer to note 13.1 for fair value measurements. Virtual
power purchase agreements (such as power purchase agreements with a net settlement mechanism
and no physical delivery of energy) are accounted for at fair value and are included as part of
derivatives assets and liabilities.
Cash flow hedge
Changes in the fair value are recognised in other comprehensive income and presented in the
hedging reserve within equity to the extent that the hedge is effective. The ineffective part is
recognised as other net finance income/(expense). When the hedged risk impacts the profit or loss,
the amounts previously recognised in other comprehensive income are recycled through other
comprehensive income and transferred to the same item in the profit or loss as the hedged item.
When the hedged risk subsequently results in a non-financial asset or liability (e.g. inventory or
P,P&E), the amount previously recognised in the cash flow hedge reserve is directly included in its
carrying amount and does not affect other comprehensive income.
Fair value hedge
The fair value changes of derivatives used in fair value hedges are recognised in profit or loss.
Net investment hedge
The fair value changes of derivatives used in net investment hedges are recognised in other
comprehensive income and presented within equity in the translation reserve. Any ineffectiveness is
recognised in profit or loss.
12.\u00a0 \u00a0 Tax
12.1\u00a0 \u00a0 Income tax expense
Recognised in profit or loss
In millions of \u20ac
2022
2021
Current tax expense
Current year
1,056
780
Under/(over) provided in prior years
(12)
42
1,044
822
Deferred tax expense
Origination and reversal of temporary differences, tax losses and tax
credits
78
48
De-recognition/(recognition) of deferred tax assets
(11)
(41)
Effect of changes in tax rates
12
(10)
Under/(over) provided in prior years
8
(20)
87
(23)
Total income tax expense in profit or loss
1,131
799
Reconciliation of the effective tax rate
In millions of \u20ac
2022
2021
Profit before income tax
4,170
4,334
Share of profit of associates and joint ventures
(223)
(250)
Profit before income tax excluding share of profit of associates and
joint ventures
3,947
4,084
%
2022
%
2021
Income tax using the Company\u2019s domestic tax rate
25.8
1,018
25.0
1,021
Effect of tax rates in foreign jurisdictions
(0.4)
(14)
0.3
12
Effect of non-deductible expenses
2.7
105
1.8
73
Effect of tax incentives and exempt income
(2.6)
(104)
(9.0)
(369)
De-recognition/(recognition) of deferred tax assets
(0.3)
(11)
(1.0)
(41)
Effect of unrecognised current year losses
2.2
86
0.6
24
Effect of changes in tax rates
0.3
12
(0.2)
(10)
Withholding taxes
1.9
74
1.6
67
Under/(over) provided in prior years
(0.1)
(5)
0.5
22
Other reconciling items
(0.8)
(30)
\u2014
\u2014
28.7
1,131
19.6
799
The 2022 effective tax rate includes the Russia impairment that is considered non-deductible for tax
purposes. Last year\u2019s effective tax rate was substantially decreased by the tax-exempt revaluation of
the previously held equity interest in United Breweries Limited.
For the income tax impact on items recognised in other comprehensive income and equity, refer to
note 12.3.
12.2\u00a0 \u00a0 Deferred tax assets and liabilities
Recognised deferred tax assets and liabilities
Deferred tax assets and liabilities are attributable to the following items:
Assets
Liabilities
Net
In millions of \u20ac
2022
2021
2022
2021
2022
2021
Property, plant and
equipment
149
119
(837)
(728)
(688)
(609)
Intangible assets
41
49
(2,052)
(2,002)
(2,011)
(1,953)
Investments
56
34
(5)
(5)
51
29
Inventories
67
52
(12)
(3)
55
49
Borrowings
314
286
(2)
\u2014
312
286
Post-retirement obligations
203
225
(19)
(14)
184
211
Provisions
300
265
(13)
\u2014
287
265
Other items
153
157
(211)
(190)
(58)
(33)
Tax losses carried forward
348
466
\u2014
\u2014
348
466
Tax assets/(liabilities)
1,631
1,653
(3,151)
(2,942)
(1,520)
(1,289)
Set-off of tax
(1,013)
(971)
1,013
971
\u2014
\u2014
Net tax assets/(liabilities)
618
682
(2,138)
(1,971)
(1,520)
(1,289)
Of the total net deferred tax assets of \u20ac618 million as at 31 December 2022 (2021: \u20ac682 million),
\u20ac84 million (2021:\u00a0\u20ac566 million) is recognised in respect of subsidiaries in various countries where
there have been losses in the current or preceding period. Management\u2019s projections support the
assumption that it is probable that the results of future operations will generate sufficient taxable
income to utilise these deferred tax assets. This judgement is performed annually and based on
budgets and business plans for the coming years, including planned commercial initiatives.
No deferred tax liability has been recognised in respect of undistributed earnings of subsidiaries,
joint ventures and associates, with an impact of \u20ac573 million (2021: \u20ac521 million). This is because
HEINEKEN is able to control the timing of the reversal of the temporary differences, and it is
probable that such differences will not reverse in the foreseeable future.
Tax losses carried forward
HEINEKEN has tax losses carried forward of \u20ac3,802 million as at 31 December 2022 (2021: \u20ac3,752
million), out of which \u20ac389 million (2021: \u20ac236 million) expires in the following five years, \u20ac158
million (2021: \u20ac128 million) will expire after five years and \u20ac3,255 million (2021: \u20ac3,388 million) can
be carried forward indefinitely. Deferred tax assets have not been recognised in respect of tax losses
carried forward of \u20ac2,470 million (2021: \u20ac1,959 million) as it is not probable that taxable profit will
be available to offset these losses. Out of this \u20ac2,470 million (2021: \u20ac1,959 million), \u20ac276 million
(2021: \u20ac198 million) expires in the following five years, \u20ac37 million (2021: \u20ac10 million) will expire
after five years and \u20ac2,157 million (2021: \u20ac1,751 million) can be carried forward indefinitely.
12.3\u00a0 \u00a0 Income tax on other comprehensive income and equity
2022
2021
In millions of \u20ac
Amount
before tax
Tax
Amount
net of tax
Amount
before tax
Tax
Amount
net of tax
Items that will not be reclassified to
profit or loss:
Remeasurement of post-
retirement\u00a0obligations1
85
(22)
63
247
(37)
210
Net change in fair value through
OCI\u00a0investments
18
(3)
15
16
(7)
9
Items that may be subsequently
reclassified to profit or loss:
Currency translation differences
438
(1)
437
1,037
(4)
1,033
Change in fair value of net
investment\u00a0hedges
(62)
\u2014
(62)
(54)
\u2014
(54)
Change in fair value of cash
flow\u00a0hedges
(178)
36
(142)
119
(22)
97
Cash flow hedges reclassified to
profit or loss2
52
(14)
38
(4)
1
(3)
Net change in fair value through
OCI\u00a0investments
1
(1)
\u2014
\u2014
\u2014
\u2014
Cost of hedging
(1)
\u2014
(1)
(7)
1
(6)
Share of other comprehensive income
of associates/joint ventures
(46)
\u2014
(46)
54
\u2014
54
Other comprehensive income/(loss)
307
(5)
302
1,408
(68)
1,340
1 Refer to note 9.1.
2 An amount of \u20ac10 million (2021: \u20ac14 million) relates to realised hedge results from non-financial assets reported directly in equity.
13.\u00a0 \u00a0 Other
13.1\u00a0 \u00a0 Fair value
In this note, more information is disclosed regarding the fair value and the different methods of
determining fair values.
Financial instruments - hierarchy
The financial instruments included on the HEINEKEN statement of financial position are measured
at either fair value or amortised cost. To measure the fair value, HEINEKEN generally uses external
valuations with market inputs. The measurement of fair value can be subjective in some cases and
may be dependent on inputs used in the calculations. The different valuation methods are referred
to as \u2018hierarchies\u2019 as described below.
\u25a0Level 1 - The fair value is determined using quoted prices (unadjusted) in active markets for
identical assets or liabilities.
\u25a0Level 2 - The fair value is calculated using inputs other than quoted prices included within level 1
that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is,
derived from prices).
\u25a0Level 3 - The fair value is determined using inputs for the asset or liability that are not based on
observable market data (unobservable inputs).
The following table shows the carrying amounts and fair values of financial assets and liabilities
according to their fair value hierarchy.
Carrying amount
Fair value
In millions of \u20ac
Note
Level 1
Level 2
Level 3
Fair value through OCI investments
8.4
154
34
\u2014
120
Non-current derivative assets
11.6
56
\u2014
18
38
Current derivative assets
11.6
70
\u2014
70
\u2014
Total 2022
280
34
88
158
Total 2021
237
36
99
102
Non-current derivative liabilities
11.6
(9)
\u2014
(9)
\u2014
Borrowings1
11.3
(13,077)
(11,397)
(479)
\u2014
Current derivative liabilities
11.6
(119)
\u2014
(119)
\u2014
Total 2022
(13,205)
(11,397)
(607)
\u2014
Total 2021
11.3
(14,385)
(14,185)
(1,327)
\u2014
1 Borrowings excluding lease liabilities, deposits, bank overdrafts and other interest-bearing liabilities.
Refer to the table below for detail of the determination of level 3 fair value measurements as at
31\u00a0December:
In millions of \u20ac
2022
2021
Level 3 fair value investments
Balance as at 1 January
102
84
Fair value adjustments recognised in other comprehensive income
21
15
Fair value adjustments recognised in profit and loss
35
3
Balance as at 31 December
158
102
The fair values for the level 3 fair value through OCI investments are based on the financial
performance of the investments and the market multiples of comparable equity securities.\u00a0
Accounting estimates
The different methods applied by HEINEKEN to determine the fair value require the use of
estimates.
Investments in equity securities\u00a0
The fair value of financial assets at fair value through profit or loss and fair value through OCI is
determined by reference to their quoted closing bid price at the reporting date or, if unquoted,
determined using an appropriate valuation technique. These valuation techniques maximise the use
of observable market data where available.
Derivative financial instruments
The fair value of derivative financial instruments is based on their listed market price, if available. If
a listed market price is not available, fair value is in general estimated by discounting the difference
between the cash flows based on contractual price and the cash flows based on the current price for
the residual maturity of the contract using observable interest yield curves, basis spread and foreign
exchange rates. These calculations are tested for reasonableness by comparing the outcome of the
internal valuation with the valuation received from the counterparty. Fair values include the
instrument\u2019s credit risk and adjustments to take account of the credit risk of the HEINEKEN entity
and counterparty when appropriate.
Non-derivative financial instruments
Fair value, which is determined for disclosure purposes or when fair value hedge accounting is
applied, is calculated based on the present value of future principal and interest cash flows,
discounted at the market rate of interest at the reporting date. Fair values include the instrument\u2019s
credit risk and adjustments to take account of the credit risk of the HEINEKEN entity and
counterparty when appropriate.
13.2\u00a0 \u00a0 Off-balance sheet commitments
The raw materials purchase contracts mainly relate to malt, bottles and cans which are used in the
production and sale of finished products.
In millions of \u20ac
Total 2022
Less than
1 year
1-5 years
More than
5 years
Total 2021
Property, plant and equipment ordered
538
523
11
4
414
Raw materials purchase contracts
14,588
5,047
8,585
956
12,046
Marketing and merchandising
commitments
505
346
155
4
696
Other off-balance sheet obligations
2,395
825
772
798
2,493
Off-balance sheet obligations
18,026
6,741
9,523
1,762
15,649
Undrawn committed bank facilities
3,970
378
3,592
\u2014
3,962
\u25a0Stichting Administratiekantoor Priores
\u25a0Fomento Econ\u00f3mico Mexicano, S.A.B. de C.V. (FEMSA)
\u25a0Associates and Joint ventures of Heineken\u00a0N.V.
\u25a0HEINEKEN pension funds (refer\u00a0to note\u00a09.1)
\u25a0Employees of HEINEKEN (refer\u00a0to note\u00a06.4)
Heineken Holding\u00a0N.V.'s ultimate controlling party is C.L. de Carvalho-Heineken. For the structure of
HEINEKEN reference is made to the Report of the Board of Directors, page 13.
Board of Directors of Heineken Holding\u00a0N.V. remuneration
The individual members of the Board of Directors received the following remuneration from
Heineken Holding\u00a0N.V.:
In thousands of \u20ac
2022
2021
C.L. de Carvalho-Heineken
90
90
M.R. de Carvalho
90
90
Total remuneration executive members
180
180
M. Das
120
120
J.A. Fern\u00e1ndez Carbajal
90
90
C.M. Kwist
90
90
A.A.C. de Carvalho
90
90
A.M. Fentener van Vlissingen
90
90
L.L.H. Brassey
90
90
J.F.M.L. van Boxmeer
90
90
C.A.G. de Carvalho1
63
\u2014
Total remuneration non-executive members
723
660
Total remuneration
903
840
Executive Board of Heineken\u00a0N.V. remuneration
The remuneration of the members of the Executive Board of Heineken\u00a0N.V. consists of a fixed
component and a variable component. The variable component is made up of a Short-term
Incentive (STI) and a Long-term Incentive (LTI). The STI is based on financial and operational
measures (75%) and on individual leadership measures (25%) as set by the Supervisory Board of
Heineken\u00a0N.V. at the beginning of the year. Refer to note 6.5 for information related to the LTI
component. Also refer\u00a0to the separate Remuneration Report of Heineken\u00a0N.V.
As at 31 December 2022, Mr. R.G.S. van den Brink held 22,221 Heineken N.V. shares and Mr. H.P.J
van den Broek held 14,590 Heineken N.V. shares (2021: Mr. R.G.S. van den Brink 4,379 and Mr. H.P.J
van den Broek 3,321).
2022
2021
In thousands of \u20ac
R.G.S.
van den
Brink
H.P.J. van
den
Broek
Total
R.G.S.
van den
Brink
H.P.J. van
den
Broek1
L.M.
Debroux2
Total
Fixed salary
1,250
850
2,100
1,250
496
283
2,029
Short-term incentive
2,940
1,428
4,368
3,168
897
\u2014
4,065
Matching share entitlement
1,291
627
1,918
1,436
407
\u2014
1,843
Long-term incentive
3,133
1,347
4,480
2,266
428
1,349
4,043
Extraordinary share award
\u2014
1,385
1,385
\u2014
1,883
\u2014
1,883
Pension contributions
301
157
458
287
117
61
465
End of service indemnity
\u2014
\u2014
\u2014
\u2014
\u2014
708
708
Other emoluments
29
\u2014
29
30
\u2014
80
110
Total
8,944
5,794
14,738
8,437
4,228
2,481
15,146
1 Appointed on 1 June 2021 as CFO and member of the Heineken N.V. Executive Board.
2 Stepped down as CFO and member of the Heineken N.V. Executive Board as of 1 May 2021.
The matching share entitlements for each year are based on the performance in that year. The
Executive Board members of Heineken\u00a0N.V. receive 25% of their STI pay in (investment)\u00a0shares. In
addition, they have the opportunity to indicate before year-end whether they wish to receive up to
another 25% of their STI in (investment) shares. All (investment) shares are restricted for sale for five
calendar years, after which they are matched 1:1 by (matching) shares. For 2022 the Executive
Board members of Heineken\u00a0N.V. elected to receive additional (investment) shares, hence the
\u2018Matching share entitlement\u2019 in the table above is based on a 50% investment. The corresponding
matching shares vest immediately and as such a fair value of \u20ac1.9\u00a0million was recognised in the
2022 income statement. The matching share entitlements are not dividend-bearing during the five-
calendar year holding period of the investment shares. Therefore, the fair value of the matching
share entitlements has been adjusted for missed expected dividends by applying a discount based
on the dividend policy and vesting period.
Supervisory Board of Heineken\u00a0N.V. remuneration
The individual members of the Supervisory Board of Heineken\u00a0N.V. received the following
remuneration:
In thousands of \u20ac
2022
2021
J.M. Hu\u00ebt
225
225
J.A. Fern\u00e1ndez Carbajal
166
142
M. Das
130
130
M.R. de Carvalho
135
135
V.C.O.B.J. Navarre1
\u2014
45
J.G. Astaburuaga Sanjin\u00e9s3
55
122
P. Mars-Wright
144
126
M. Helmes
133
125
R.L. Ripley
148
125
N.K. Paranjpe2
110
78
F.J. Camacho Beltr\u00e1n4
100
\u2014
I.H. Arnold
110
110
Total
1,456
1,363
1 Stepped down on 22 April 2021.
2 Appointed on 22 April 2021.
3 Stepped down on 21 April 2022.
4 Appointed on 21 April 2022.
Mr. J.M. Hu\u00ebt held 3,719 shares of Heineken Holding N.V. as at 31 December 2022 (2021: 3,719
shares). Mr. M.R. de Carvalho held 100,008 shares of Heineken N.V. as at 31 December 2022 (2021:
100,008 shares). As at 31 December 2022 and 2021, the Supervisory Board members of
Heineken\u00a0N.V. did not hold any of the Heineken N.V. bonds or option rights. Mr. M.R. de Carvalho
held 100,008 shares of Heineken Holding N.V. as at 31 December 2022 (2021: 100,008 shares).
Other related party transactions
Associates & Joint Ventures
FEMSA
Total
In millions of \u20ac
2022
2021
2022
2021
2022
2021
Sales
504
388
711
752
1,215
1,140
Purchases
278
235
180
166
458
401
Accounts receivables
142
127
141
137
283
264
Accounts payables and
other liabilities
35
39
95
80
130
119
There are no significant transactions with L'Arche Green N.V., L'Arche Holding\u00a0B.V. and Stichting
Administratiekantoor Priores.
13.4\u00a0 \u00a0 HEINEKEN entities
Control of HEINEKEN
The shares of the Company are traded on Euronext Amsterdam.
Heineken Holding\u00a0N.V. holds an interest in Heineken\u00a0N.V. of 50.005% of the issued capital (being
50.064% (2021: 50.040%) of the outstanding capital following the purchase of own shares by
Heineken\u00a0N.V.).
L\u2019Arche Green N.V. holds 52.599% (2021: 52.599%) of the Heineken Holding\u00a0N.V. shares.
The Heineken family has an interest of 88.86% in L\u2019Arche Green N.V. Mrs\u00a0C.L.\u00a0de\u00a0Carvalho-Heineken
also owns a direct 0.03% stake in Heineken Holding\u00a0N.V.
A declaration of joint and several liability pursuant to the provisions of Section 403, Part 9, Book 2, of
the Dutch Civil Code has been issued with respect to legal entities established in the Netherlands.
The list of the legal entities for which the declaration has been issued is disclosed in the Heineken
N.V. stand-alone financial statements.
Pursuant to the provisions of Section 357 of the Republic of Ireland Companies Act 2014,
Heineken\u00a0N.V. irrevocably guarantees, in respect of the financial year from 1 January 2022 up to and
including 31 December 2022, the liabilities referred to in Schedule 3 of the Republic of Ireland
Companies Act 2014 of the wholly-owned subsidiary companies Heineken Ireland Limited, Heineken
Ireland Sales Limited, The West Cork Bottling Company Limited, Western Beverages Limited,
Beamish & Crawford Limited, Comans Beverages Limited and Nash Beverages Limited.
Significant subsidiaries of Heineken\u00a0N.V.
Set out below are Heineken\u00a0N.V.\u2019s significant subsidiaries at 31 December 2022. The subsidiaries as
listed below are held by Heineken\u00a0N.V. and the proportion of ownership interests held equals the
proportion of the voting rights held by HEINEKEN. The disclosed significant subsidiaries represent
the largest subsidiaries and represent an approximate total revenue of \u20ac22 billion and total asset
value of \u20ac33 billion and are structural contributors to the business.
Apart from increasing the shareholding in Grupa \u017bywiec S.A. (refer to note 10.1), there were no
significant changes to the HEINEKEN structure and ownership interests.
Percentage of ownership
Country of incorporation
2022
2021
Heineken International B.V.
The Netherlands
100.0
100.0
Heineken Brouwerijen B.V.
The Netherlands
100.0
100.0
Heineken Nederland B.V.
The Netherlands
100.0
100.0
Cuauht\u00e9moc Moctezuma Holding, S.A. de C.V.
Mexico
100.0
100.0
Cervejarias Kaiser Brasil S.A.
Brazil
100.0
100.0
Bavaria S.A.
Brazil
100.0
100.0
Heineken France S.A.S.
France
100.0
100.0
Nigerian Breweries Plc.
Nigeria
56.7
56.3
Heineken USA Inc.
United States
100.0
100.0
Heineken UK Ltd
United Kingdom
100.0
100.0
Heineken Espa\u00f1a S.A.
Spain
99.8
99.8
Heineken Italia S.p.A.
Italy
100.0
100.0
Brau Union \u00d6sterreich AG
Austria
100.0
100.0
Grupa \u017bywiec S.A.
Poland
99.3
65.2
LLC Heineken Breweries
Russia
100.0
100.0
Heineken Vietnam Brewery Limited Company
Vietnam
60.0
60.0
SCC - Sociedade Central de Cervejas e Bebidas S.A.
Portugal
100.0
99.9
United Breweries Limited
India
61.5
61.5
Heineken South Africa (Proprietary) Limited
South Africa
82.4
82.4
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Heineken Holding\u00a0N.V. (the \u2018Company\u2019) is a public company domiciled in the Netherlands. The
address of the Company\u2019s registered office is Tweede Weteringplantsoen 5, 1017ZD, Amsterdam.
The Consolidated Financial Statements of the Company as at 31 December 2022 comprise
Heineken Holding\u00a0N.V., Heineken\u00a0N.V., its subsidiaries (together referred to as \u2018HEINEKEN\u2019) and
HEINEKEN\u2019s interests in joint ventures and associates. The Company is registered in the Trade
Register of Amsterdam No. 33078624.
HEINEKEN is primarily involved in the brewing and selling of beer and cider. Led by the Heineken\u00ae
brand, HEINEKEN has a range of more than 300 international, regional, local and speciality beers
and ciders.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjAvZnJhZzo0ZmI5MmE5M2U0MGM0NTliYmEwMTY3MTFmNmMxMTA0YS90ZXh0cmVnaW9uOjRmYjkyYTkzZTQwYzQ1OWJiYTAxNjcxMWY2YzExMDRhXzcwMA_4990080d-2901-4aed-bcf8-bf42258e0592": { "value": "Heineken Holding\u00a0N.V.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjAvZnJhZzo0ZmI5MmE5M2U0MGM0NTliYmEwMTY3MTFmNmMxMTA0YS90ZXh0cmVnaW9uOjRmYjkyYTkzZTQwYzQ1OWJiYTAxNjcxMWY2YzExMDRhXzY5OA_89b6776d-6d15-4751-947d-75afe3abc0c1": { "value": "public company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjAvZnJhZzo0ZmI5MmE5M2U0MGM0NTliYmEwMTY3MTFmNmMxMTA0YS90ZXh0cmVnaW9uOjRmYjkyYTkzZTQwYzQ1OWJiYTAxNjcxMWY2YzExMDRhXzY5NQ_27cd1e9a-802b-4f8b-a884-5af1a160ae65": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjAvZnJhZzo0ZmI5MmE5M2U0MGM0NTliYmEwMTY3MTFmNmMxMTA0YS90ZXh0cmVnaW9uOjRmYjkyYTkzZTQwYzQ1OWJiYTAxNjcxMWY2YzExMDRhXzY5NQ_960eec8f-34e1-40c4-a8ff-d5de32d5c046": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjAvZnJhZzo0ZmI5MmE5M2U0MGM0NTliYmEwMTY3MTFmNmMxMTA0YS90ZXh0cmVnaW9uOjRmYjkyYTkzZTQwYzQ1OWJiYTAxNjcxMWY2YzExMDRhXzY5Ng_a6c5ea2c-c7bf-4233-8e15-a8eb394fbe84": { "value": "Tweede Weteringplantsoen 5, 1017ZD, Amsterdam", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjAvZnJhZzo0ZmI5MmE5M2U0MGM0NTliYmEwMTY3MTFmNmMxMTA0YS90ZXh0cmVnaW9uOjRmYjkyYTkzZTQwYzQ1OWJiYTAxNjcxMWY2YzExMDRhXzY5OQ_e76d3b83-30b6-4d39-9eeb-5703f5a22829": { "value": "HEINEKEN is primarily involved in the brewing and selling of beer and cider. Led by the Heineken\u00ae brand, HEINEKEN has a range of more than 300 international, regional, local and speciality beers and ciders.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjMvZnJhZzpmNDIyNmMzNjJhZDE0MGQ5YjNhMmJhZDk1MDUyMmY2YS90ZXh0cmVnaW9uOmY0MjI2YzM2MmFkMTQwZDliM2EyYmFkOTUwNTIyZjZhXzU0OTc1NTgxMzk2MjA_70f53424-e135-4f2b-97fb-37d482278dc3": { "value": "
The consolidated financial statements are:
\u25a0Prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by
the European Union (EU) and comply with the financial reporting requirements included in Part 9
of Book 2 of the Dutch Civil Code. All standards and interpretations issued by the International
Accounting Standards Board (IASB) and the International Financial Reporting Interpretations
Committee (IFRIC) effective year-end 2022 have been adopted by the EU. Consequently, the
accounting policies applied by the Company also fully comply with IFRS as issued by the IASB
\u25a0Prepared by the Board of Directors and authorised for issue on 14\u00a0February 2023 and will be
submitted for adoption to the General Meeting of Shareholders on 20\u00a0April 2023
\u25a0Prepared on the historical cost basis unless otherwise indicated
\u25a0Prepared on a going concern basis
\u25a0Presented in Euro, which is the Company\u2019s functional currency
\u25a0Rounded to the nearest million unless stated otherwise", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjMvZnJhZzpmNDIyNmMzNjJhZDE0MGQ5YjNhMmJhZDk1MDUyMmY2YS90ZXh0cmVnaW9uOmY0MjI2YzM2MmFkMTQwZDliM2EyYmFkOTUwNTIyZjZhXzU0OTc1NTgxMzk2MjE_0f5e3bb3-13e6-4296-935d-12cf1b639a75": { "value": "Prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by
the European Union (EU) and comply with the financial reporting requirements included in Part 9
of Book 2 of the Dutch Civil Code. All standards and interpretations issued by the International
Accounting Standards Board (IASB) and the International Financial Reporting Interpretations
Committee (IFRIC) effective year-end 2022 have been adopted by the EU. Consequently, the
accounting policies applied by the Company also fully comply with IFRS as issued by the IASB", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjMvZnJhZzpmNDIyNmMzNjJhZDE0MGQ5YjNhMmJhZDk1MDUyMmY2YS90ZXh0cmVnaW9uOmY0MjI2YzM2MmFkMTQwZDliM2EyYmFkOTUwNTIyZjZhXzE4MQ_d87d9134-505e-44b3-bfab-8b20c7b08846": { "value": "Prepared on a going concern basis", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjYvZnJhZzo0NTZkY2MwYmE0NTQ0YjRkYjcxYTcyMjI2MzU4MDA0NS90ZXh0cmVnaW9uOjQ1NmRjYzBiYTQ1NDRiNGRiNzFhNzIyMjYzNTgwMDQ1XzU0OTc1NTgxMzk1NzM_52d92994-2f94-43eb-84fb-3651ba578f93": { "value": "
(a) Significant events in the current reporting period
Trading conditions remained challenging throughout 2022 and were marked by increased input cost
inflation and supply chain disruptions. Despite continued volatility and challenges across many
markets, Heineken N.V. reported a net profit of \u20ac2,682 million for the year ended 31 December 2022
(2021: \u20ac3,324 million, net profit).
On 28 March 2022, HEINEKEN announced its decision to leave Russia. The Russian business is
classified as a disposal group held for sale as at 31 December 2022. An impairment loss of \u20ac88
million was recognised in relation to the write down of the Russia disposal group classified as held
for sale. For more information refer to note 10.2 \u2018Assets or disposal groups classified as held for sale\u2019.
HEINEKEN applied hyperinflation accounting for its operations in Ethiopia. In 2022, the three-year
cumulative inflation in Ethiopia exceeded 100% and as a result, hyperinflation accounting was
applied for the year ended 31 December 2022. For more information refer to note 5(c)
\u2018Hyperinflation economies\u2019.
During its financial reporting process, HEINEKEN has assessed the impact of its main risks including
increased exposure on risks related to supply chain continuity, commodity prices and macro-
economic environment on its estimates and judgements. The impact on financial estimates and
judgements is mainly reflected in impairment of financial and non-financial assets, and other
financial instrument disclosures (including credit management). All significant estimates and
judgements are disclosed in the notes to the consolidated financial statements (if applicable). Notes
containing the most significant estimates and judgements are referred to in note 3(c).", "dimensions": { "concept": "heiho:DisclosureOfSignificantEventsTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjYvZnJhZzo0NTZkY2MwYmE0NTQ0YjRkYjcxYTcyMjI2MzU4MDA0NS90ZXh0cmVnaW9uOjQ1NmRjYzBiYTQ1NDRiNGRiNzFhNzIyMjYzNTgwMDQ1XzU0OTc1NTgxMzk1NzQ_3366ceec-b7f5-431f-8427-839d795f988c": { "value": "
(c) Significant accounting estimates and judgement
In preparing these consolidated financial statements, management is required to make estimates
and judgements that affect the application of accounting policies and the reported amounts of
assets and liabilities, income and expenses.
The application of accounting policies requires judgements that impact the amounts recognised.
Additionally, amounts recognised are based on factors that are by default associated with
uncertainty. Actual results may therefore differ from estimates. Where applicable, the estimates and
judgements are described per note within the consolidated financial\u00a0statements.\u00a0
The following notes contain the most significant estimates and judgements:
Particular area involving significant estimates and judgements
Note
Significant judgement
Judgement on acting as principal versus agent with respect to
excise tax expense
6.1 Operating segments
Assessment of the recoverability of past tax losses
12.2 Deferred tax assets and liabilities
Significant estimates
Assumptions used in impairment testing
8.1 Intangible assets and 8.2 Property,
plant and equipment
Assumptions for discount rates, future pension increases and
life expectancy to calculate the defined benefit obligation
9.1 Post-retirement obligations
Estimating the likelihood and timing of potential cash flows
relating to claims and litigations
9.2 Provisions and 9.3 Contingencies
Accounting estimates and judgements
Due to the complexity and variety in tax legislation, significant judgement is applied in the
assessment of whether excise tax expenses are borne by HEINEKEN or collected on behalf of third
parties.
HEINEKEN makes estimates when determining discount accruals in revenue at year-end, specifically
for conditional discounts. Refer to note 7.3 for more explanation on how discount accruals are
estimated.
Accounting estimates
The grant date fair value is calculated by adjusting the share price at the grant date for estimated
foregone dividends during the performance period, as the participants are not entitled to receive
dividends during that period. The foregone dividends are estimated by applying HEINEKEN's
dividend policy on the latest forecasts of net profit (beia).
At each balance sheet date, HEINEKEN uses its latest forecasts to calculate the expected realisation
on the performance targets per plan. The number of shares is adjusted to the new target realisation
and HEINEKEN increases/decreases the total plan cost. The cumulative effect is recorded in the
profit or loss, with a corresponding adjustment to equity.
Expenses related to employees that voluntarily leave HEINEKEN are reversed as they will not receive
any shares from the LTIP. The expense calculation includes the estimated future forfeiture.
HEINEKEN uses historical information to estimate this forfeiture rate.
Accounting estimates
HEINEKEN determines on each reporting date the impairment of trade and other receivables using a
model (e.g. flow rate method) which estimates the lifetime expected credit losses that will be
incurred on these receivables. Individually significant financial assets are tested for impairment on
an individual basis. The remaining financial assets are assessed collectively in groups that share
similar credit risk characteristics. Due the macro-economic environment and uncertainties including
increasing inflationary pressure on HEINEKEN\u2019s customers, more judgement is required in the
calculation of expected credit losses compared to the prior year. As part of these assessments,
HEINEKEN has incorporated all reasonable and supportable information available such as whether
there has been a breach of payment terms or deterioration of payment against payment terms, a
request for extended payment terms or a request for waived payment terms. For more information
on HEINEKEN's credit risk exposure refer to note 11.5.
Accounting estimates
HEINEKEN makes estimates in the determination of discount accruals. When discounts are provided
to customers, these reduce the transaction price and consequently the revenue. The conditional
discounts in revenue (refer to note 6.1) are estimated based on accumulated experience supported
by historical and current sales information. Expected sales volumes are determined taking into
account (historical) sales patterns and other relevant information. A discount accrual is recognised
for expected volume and discounts due to customers in relation to sales made until the end of the
reporting period.
Accounting estimates
The main accounting estimate relating to returnable packaging materials is determining the
returnable packaging materials in the market and the expected return thereof. This is based on
circulation times and losses of returnable packaging materials in the market.
Accounting estimates and judgements
The cash flow projections used in the value in use calculations for goodwill impairment testing
contain various judgements and estimations as described in the key assumptions for the VIU
calculations. Such judgements and estimates are subject to change because of changing economic
conditions and climate impact and actual cash flows may differ from forecasts. The below additional
considerations have been applied by HEINEKEN regarding the potential financial impact of the
macro-economic environment and uncertainties including increasing inflationary pressures
worldwide:
\u25a0Changes in the interest rate environment are taken into consideration when determining the
discount rates
\u25a0Terminal growth rates do not exceed the long-term annual inflation rate of the country or region,
thus excluding any increased inflation growth experiences in the short-term
\u25a0Sensitivity scenarios are applied to the key assumptions used in the impairment testing.
The impact of climate change risk on future cash flows have also been considered at an CGU and
asset level, including committed capex and operational expenditure. No material financial impacts
to the current year impairment assessment were identified.
For intangible assets, other than goodwill, estimates are required to determine the (remaining)
useful lives. Useful lives are determined based on the market position (for brands), estimated
remaining useful life of the customer relationships or the period of the contractual arrangements, or
estimates on technological and commercial developments (for software/development expenditure).
Amortisation is charged to profit or loss on a straight-line basis over the estimated useful life.
HEINEKEN believes that straight-line depreciation most accurately reflects the expected pattern of
consumption of the future economic benefits embodied in the intangible asset.
Estimates are required to determine the (remaining) useful lives of fixed assets. Useful lives are
determined based on an asset's age, the frequency of its use, repair and maintenance policy,
technology changes in production, redundancies or changes due to climate risks and expected
restructuring.
HEINEKEN estimates the expected residual value per asset item. The residual value is the higher of
the expected sales price (based on recent market transactions of similar sold items) and its material
scrap value.
Depreciation is charged to profit or loss on a straight-line basis over the estimated useful lives of
items of P,P&E. HEINEKEN believes that straight-line depreciation most closely reflects the expected
pattern of consumption of the future economic benefits embodied in the asset.
Judgement is required to determine the lease term. The assessment of whether HEINEKEN is
reasonably certain to exercise such options impacts the lease term, which as a result could affect the
amount of lease liabilities and ROU assets recognised.
Accounting estimates
HEINEKEN determines at each reporting date the impairment of loans and advances to customers
using an expected credit loss model, which estimates the credit losses over 12 months. If a
significant increase in credit risk occurs (e.g. more than 30 days overdue, change in credit rating,
payment delays in other receivables from the customer), credit losses over the lifetime of the asset
are incurred. Individually significant financial assets are tested for impairment on an individual basis.
The remaining financial assets are assessed collectively in groups that share similar credit risk
characteristics. Due to the macro-economic environment and uncertainties including increasing
inflationary pressure on HEINEKEN\u2019s customers, more judgement is required for the calculation of
expected credit losses compared to the prior years. For more information on HEINEKEN's credit risk
exposure refer to note 11.5.
Accounting estimates
HEINEKEN determines on each reporting date the impairment of other receivables using an
expected credit loss model, which estimates the credit losses over 12 months. Only in case of a
significant increase in credit risk occurs (e.g. more than 30 days overdue, change in credit rating,
payment delays in other receivables from the customer) the credit losses over the lifetime of the
asset are incurred. Individually significant other receivables are tested for impairment on an
individual basis. The remaining financial assets are assessed collectively in groups that share similar
credit risk characteristics. For more information on HEINEKEN's credit risk exposure refer to note
11.5
To make the actuarial calculations for the defined benefit plans, HEINEKEN needs to make use of
assumptions for discount rates, future pension increases and life expectancy as described in this
note. The actuarial calculations are made by external actuaries based on inputs from observable
market data, such as corporate bond returns and yield curves to determine the discount rates used,
mortality tables to determine life expectancy and inflation numbers to determine future salary and
pension growth assumptions.
In determining the likelihood and timing of potential cash outflows, HEINEKEN needs to make
estimates. For claims, litigation and tax provisions, HEINEKEN bases its assessment on internal and
external legal assistance and established precedents. For a large restructuring, management
assesses the timing of the costs to be incurred, which influences the classification as current or non-
current liabilities.
Accounting estimates and judgements
HEINEKEN operates in a high number of jurisdictions and is subject to a wide variety of taxes per
jurisdiction. Tax legislation can be highly complex and subject to interpretation. As a result,
HEINEKEN is required to exercise significant judgement in the recognition of taxes payable and
determination of tax contingencies.
Also for the other contingencies including climate change, HEINEKEN is required to exercise
judgement to determine whether the risk of loss is possible but not probable. Contingencies involve
inherent uncertainties including, but not limited to, court rulings, negotiations between affected
parties and governmental actions.
Accounting estimates and judgements
HEINEKEN classifies assets or disposal groups as held for sale when they are available for immediate
sale in their present condition, are expected to be sold within 1 year, and the sale is highly probable.
HEINEKEN should be committed to the sale and it should be unlikely that the plan to sell will be
withdrawn. This might be difficult to demonstrate in practice and involves judgement.
Accounting estimates and judgements
Judgement is required to determine the lease term and the incremental borrowing rate. The
assessment of whether HEINEKEN is reasonably certain to exercise extension options or not to make
use of termination options impacts the lease term, which as a result could affect the amount of
lease liabilities recognised. The assumptions used in the determination of the incremental borrowing
rate could impact the rate used in discounting future payments, which as a result could have an
impact on the amount of lease liabilities recognised.
Accounting estimates and judgements
The tax legislation in the countries in which HEINEKEN operates is often complex and subject to
interpretation. In determining the current and deferred income tax position, judgement is required.
New information may become available that causes HEINEKEN to change its judgement regarding
the adequacy of existing tax liabilities; such changes to tax liabilities will impact the income tax
expense in the period that such a determination is made.
Accounting estimates
The different methods applied by HEINEKEN to determine the fair value require the use of
estimates.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMjkvZnJhZzphZjlmYmMzMTlhNzU0N2VkOGNhZjgyY2RjZDg0YzMwOS90ZXh0cmVnaW9uOmFmOWZiYzMxOWE3NTQ3ZWQ4Y2FmODJjZGNkODRjMzA5XzU0OTc1NTgxMzg5MTQ_111776aa-bac1-4573-8ead-f6ae1c78af1f": { "value": "
4.\u00a0 \u00a0 Changes in accounting policies
(a) Changed accounting policies in 2022
No new standards or amendments to existing standards, effective in 2022, had a significant impact
on HEINEKEN's Consolidated Financial Statements.
(b) Upcoming changes in accounting policies for 2023
No new standards or amendments to existing standards, effective in 2023, will have a significant
impact on HEINEKEN 's consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5NjU_fb3b9155-87ce-49a3-9f24-6c7a11423a53": { "value": "
General
The accounting policies described in these consolidated financial statements have been applied
consistently to all periods presented in these consolidated financial statements.
(a) Basis of consolidation
The consolidated financial statements are prepared as a consolidation of the financial statements of
the Company and its subsidiaries. Subsidiaries are entities controlled by HEINEKEN. HEINEKEN
controls an entity when it has power over the investee, is exposed or has the right to variable returns
from its involvement with that entity and can affect those returns through its power over the entity.
Control is generally obtained by ownership of more than 50% of the voting rights.
The financial statements of subsidiaries are included in the consolidated financial statements from
the date that control commences until the date that control ceases. Accounting policies of
subsidiaries have been changed where necessary to ensure consistency with the policies adopted by
HEINEKEN.
On consolidation, intra-HEINEKEN balances and transactions, and any unrealised gains and losses or
income and expenses arising from intra-HEINEKEN transactions, are eliminated. Unrealised gains
arising from transactions with associates and joint ventures (refer to note 10.3) are eliminated
against the investment to the extent of HEINEKEN\u2019s interest in the investee. Unrealised losses are
eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of
impairment.
(b) Foreign currency
Foreign currency transactions
Transactions in foreign currencies are translated to the respective functional currencies of
HEINEKEN entities using the exchange rates at the transaction date, except for HEINEKEN entities
in hyperinflationary economies, refer to note 5(c). Receivables, payables and other monetary assets
and liabilities denominated in foreign currencies are re-translated to the functional currency using
the exchange rates at the balance sheet date. The resulting foreign currency differences are
recognised in the income statement, except for foreign currency differences arising on re-translation
of Fair Value through Other Comprehensive Income (FVOCI) investments and financial liabilities
designated as a hedge of a net investment, which is recognised in other comprehensive income.
Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair
value are re-translated to the functional currency at the exchange rate at the date that the fair value
was determined. Non-monetary items in a foreign currency that are measured at cost are translated
into the functional currency at the exchange rate at the transaction date.
Foreign operations
The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising
on acquisition, and of intercompany loans with a permanent nature (quasi-equity) are translated to
Euro at the exchange rates at the reporting date. The income and expenses of foreign operations
are translated to Euro at the exchange rates that approximates the exchange rates ruling at the
dates of the transactions, except for foreign operations in hyperinflationary economies.
Foreign currency differences are recognised in other comprehensive income and are presented
within equity in the translation reserve. However, if the operation is not a wholly-owned subsidiary,
the relevant proportionate share of the translation difference is allocated to the non-controlling
interests. The cumulative amount in the translation reserve is (either fully or partly) reclassified to
the income statement upon disposal (either fully or partly) or liquidation.
Exchange rates of key currencies
The following exchange rates, for the most important countries in which HEINEKEN has operations,
were used while preparing these consolidated financial statements:
In \u20ac
Year-end
2022
Year-end
2021
%
Average
2022
Average
2021
%
Brazilian Real (BRL)
0.1774
0.1585
11.9
0.1846
0.1569
17.7
Great Britain Pound (GBP)
1.1275
1.1901
(5.3)
1.1735
1.1631
0.9
Mexican Peso (MXN)
0.0485
0.0428
13.3
0.0472
0.0417
13.2
Nigerian Naira (NGN)
0.0020
0.0021
(4.8)
0.0022
0.0021
4.8
Polish Zloty (PLN)
0.2132
0.2174
(1.9)
0.2129
0.2190
(2.8)
Russian Ruble (RUB)
0.0126
0.0117
7.7
0.0139
0.0115
20.9
Singapore Dollar (SGD)
0.6993
0.6545
6.8
0.6897
0.6293
9.6
United States Dollar (USD)
0.9376
0.8829
6.2
0.9518
0.8455
12.6
Indian Rupee (INR)
0.0113
0.0119
(5.0)
0.0121
0.0114
6.1
Vietnamese Dong in 1,000
(VND)
0.0396
0.0386
2.6
0.0407
0.0369
10.3
(c) Hyperinflation economies
To determine the existence of hyperinflation, HEINEKEN assesses the qualitative and quantitative
characteristics of the economic environment of the country, such as the cumulative inflation rate
over the previous three years.
The Ethiopian economy was designated as hyperinflationary for the period ending 31 December
2022. As a result, application of IAS 29 \u2018Financial Reporting in Hyperinflationary Economies\u2019 has
been applied to Heineken Ethiopia, whose functional currency is the Ethiopian Birr. On the
application of IAS 29 a cumulative inflation factor was applied using the consumer price index (CPI)
in Ethiopia, published by the Central Statistics Agency of Ethiopia. The movement in the CPI for the
year ended 31 December 2022 was 34% (2021: 35%).
The application of IAS 29 includes the following:
\u25a0Adjustment of historical cost non-monetary assets and liabilities for the change in purchasing
power caused by inflation from the date of initial recognition to the balance sheet date
\u25a0Adjustment of the income statement for inflation during the reporting period
\u25a0The income statement is translated at the period-end foreign exchange rate instead of an
average rate
\u25a0A net monetary gain/(loss) adjustment, recognised in the income statement, to reflect the impact
of inflation and exchange rate movement on holding monetary assets and liabilities in local
currency
(d) Cash flow statement
The cash flow statement is prepared using the indirect method. Assets and liabilities acquired as part
of a business combination are included in investing activities (net of cash acquired). Dividends paid
to shareholders are included in financing activities. Dividends received are classified as operating
activities, as well as interest paid.
(e) Offsetting financial instruments
If HEINEKEN has a legal right to offset financial assets with financial liabilities and if HEINEKEN
intends to either to settle on a net basis or to realise the asset and settle the liability simultaneously,
financial assets and liabilities are presented in the statement of financial position as a net amount.
", "dimensions": { "concept": "heiho:DisclosureOfOtherAccountingPoliciesRelevantToUnderstandingOfTheFinancialsTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5NjY_6529260a-0689-4dac-90e7-8ac430efc8fc": { "value": "
(a) Basis of consolidation
The consolidated financial statements are prepared as a consolidation of the financial statements of
the Company and its subsidiaries. Subsidiaries are entities controlled by HEINEKEN. HEINEKEN
controls an entity when it has power over the investee, is exposed or has the right to variable returns
from its involvement with that entity and can affect those returns through its power over the entity.
Control is generally obtained by ownership of more than 50% of the voting rights.
The financial statements of subsidiaries are included in the consolidated financial statements from
the date that control commences until the date that control ceases. Accounting policies of
subsidiaries have been changed where necessary to ensure consistency with the policies adopted by
HEINEKEN.
On consolidation, intra-HEINEKEN balances and transactions, and any unrealised gains and losses or
income and expenses arising from intra-HEINEKEN transactions, are eliminated. Unrealised gains
arising from transactions with associates and joint ventures (refer to note 10.3) are eliminated
against the investment to the extent of HEINEKEN\u2019s interest in the investee. Unrealised losses are
eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of
impairment.
", "dimensions": { "concept": "heiho:DescriptionOfAccountingPolicyForBasisOfConsolidationTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5NjY_d811d506-34c0-4ec8-82df-82130ed01c1d": { "value": "
(a) Basis of consolidation
The consolidated financial statements are prepared as a consolidation of the financial statements of
the Company and its subsidiaries. Subsidiaries are entities controlled by HEINEKEN. HEINEKEN
controls an entity when it has power over the investee, is exposed or has the right to variable returns
from its involvement with that entity and can affect those returns through its power over the entity.
Control is generally obtained by ownership of more than 50% of the voting rights.
The financial statements of subsidiaries are included in the consolidated financial statements from
the date that control commences until the date that control ceases. Accounting policies of
subsidiaries have been changed where necessary to ensure consistency with the policies adopted by
HEINEKEN.
On consolidation, intra-HEINEKEN balances and transactions, and any unrealised gains and losses or
income and expenses arising from intra-HEINEKEN transactions, are eliminated. Unrealised gains
arising from transactions with associates and joint ventures (refer to note 10.3) are eliminated
against the investment to the extent of HEINEKEN\u2019s interest in the investee. Unrealised losses are
eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of
impairment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5Njc_35495d76-d6f8-412a-970a-e6d8e797cf60": { "value": "
(b) Foreign currency
Foreign currency transactions
Transactions in foreign currencies are translated to the respective functional currencies of
HEINEKEN entities using the exchange rates at the transaction date, except for HEINEKEN entities
in hyperinflationary economies, refer to note 5(c). Receivables, payables and other monetary assets
and liabilities denominated in foreign currencies are re-translated to the functional currency using
the exchange rates at the balance sheet date. The resulting foreign currency differences are
recognised in the income statement, except for foreign currency differences arising on re-translation
of Fair Value through Other Comprehensive Income (FVOCI) investments and financial liabilities
designated as a hedge of a net investment, which is recognised in other comprehensive income.
Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair
value are re-translated to the functional currency at the exchange rate at the date that the fair value
was determined. Non-monetary items in a foreign currency that are measured at cost are translated
into the functional currency at the exchange rate at the transaction date.
Foreign operations
The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising
on acquisition, and of intercompany loans with a permanent nature (quasi-equity) are translated to
Euro at the exchange rates at the reporting date. The income and expenses of foreign operations
are translated to Euro at the exchange rates that approximates the exchange rates ruling at the
dates of the transactions, except for foreign operations in hyperinflationary economies.
Foreign currency differences are recognised in other comprehensive income and are presented
within equity in the translation reserve. However, if the operation is not a wholly-owned subsidiary,
the relevant proportionate share of the translation difference is allocated to the non-controlling
interests. The cumulative amount in the translation reserve is (either fully or partly) reclassified to
the income statement upon disposal (either fully or partly) or liquidation.
Exchange rates of key currencies
The following exchange rates, for the most important countries in which HEINEKEN has operations,
were used while preparing these consolidated financial statements:
In \u20ac
Year-end
2022
Year-end
2021
%
Average
2022
Average
2021
%
Brazilian Real (BRL)
0.1774
0.1585
11.9
0.1846
0.1569
17.7
Great Britain Pound (GBP)
1.1275
1.1901
(5.3)
1.1735
1.1631
0.9
Mexican Peso (MXN)
0.0485
0.0428
13.3
0.0472
0.0417
13.2
Nigerian Naira (NGN)
0.0020
0.0021
(4.8)
0.0022
0.0021
4.8
Polish Zloty (PLN)
0.2132
0.2174
(1.9)
0.2129
0.2190
(2.8)
Russian Ruble (RUB)
0.0126
0.0117
7.7
0.0139
0.0115
20.9
Singapore Dollar (SGD)
0.6993
0.6545
6.8
0.6897
0.6293
9.6
United States Dollar (USD)
0.9376
0.8829
6.2
0.9518
0.8455
12.6
Indian Rupee (INR)
0.0113
0.0119
(5.0)
0.0121
0.0114
6.1
Vietnamese Dong in 1,000
(VND)
0.0396
0.0386
2.6
0.0407
0.0369
10.3
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5Njc_52964f6c-c05c-4741-aaea-5f3e888ff640": { "value": "
(b) Foreign currency
Foreign currency transactions
Transactions in foreign currencies are translated to the respective functional currencies of
HEINEKEN entities using the exchange rates at the transaction date, except for HEINEKEN entities
in hyperinflationary economies, refer to note 5(c). Receivables, payables and other monetary assets
and liabilities denominated in foreign currencies are re-translated to the functional currency using
the exchange rates at the balance sheet date. The resulting foreign currency differences are
recognised in the income statement, except for foreign currency differences arising on re-translation
of Fair Value through Other Comprehensive Income (FVOCI) investments and financial liabilities
designated as a hedge of a net investment, which is recognised in other comprehensive income.
Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair
value are re-translated to the functional currency at the exchange rate at the date that the fair value
was determined. Non-monetary items in a foreign currency that are measured at cost are translated
into the functional currency at the exchange rate at the transaction date.
Foreign operations
The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising
on acquisition, and of intercompany loans with a permanent nature (quasi-equity) are translated to
Euro at the exchange rates at the reporting date. The income and expenses of foreign operations
are translated to Euro at the exchange rates that approximates the exchange rates ruling at the
dates of the transactions, except for foreign operations in hyperinflationary economies.
Foreign currency differences are recognised in other comprehensive income and are presented
within equity in the translation reserve. However, if the operation is not a wholly-owned subsidiary,
the relevant proportionate share of the translation difference is allocated to the non-controlling
interests. The cumulative amount in the translation reserve is (either fully or partly) reclassified to
the income statement upon disposal (either fully or partly) or liquidation.
Exchange rates of key currencies
The following exchange rates, for the most important countries in which HEINEKEN has operations,
were used while preparing these consolidated financial statements:
In \u20ac
Year-end
2022
Year-end
2021
%
Average
2022
Average
2021
%
Brazilian Real (BRL)
0.1774
0.1585
11.9
0.1846
0.1569
17.7
Great Britain Pound (GBP)
1.1275
1.1901
(5.3)
1.1735
1.1631
0.9
Mexican Peso (MXN)
0.0485
0.0428
13.3
0.0472
0.0417
13.2
Nigerian Naira (NGN)
0.0020
0.0021
(4.8)
0.0022
0.0021
4.8
Polish Zloty (PLN)
0.2132
0.2174
(1.9)
0.2129
0.2190
(2.8)
Russian Ruble (RUB)
0.0126
0.0117
7.7
0.0139
0.0115
20.9
Singapore Dollar (SGD)
0.6993
0.6545
6.8
0.6897
0.6293
9.6
United States Dollar (USD)
0.9376
0.8829
6.2
0.9518
0.8455
12.6
Indian Rupee (INR)
0.0113
0.0119
(5.0)
0.0121
0.0114
6.1
Vietnamese Dong in 1,000
(VND)
0.0396
0.0386
2.6
0.0407
0.0369
10.3
Foreign currency risk
HEINEKEN is exposed to:\u00a0
\u25a0Transactional risk on (future) sales, working capital, (future) purchases, deposits, borrowings and
dividends denominated in a currency other than the respective functional currencies of HEINEKEN
entities
\u25a0Translational risk, which is the risk resulting from the translation of foreign operations into the
reporting currency of HEINEKEN
The main currencies that give rise to this risk are the US Dollar, Mexican Peso, Brazilian Real, British
Pound, Vietnamese Dong and Euro. In 2022, the transactional foreign exchange risk was hedged in
line with the hedging policy to the extent possible. The resulting transactional impact was slightly
negative, whereas the translational impact was positive.
In managing foreign currency risk, HEINEKEN aims to ensure the availability of foreign currencies
and to reduce the impact of short-term fluctuations on earnings. Over the longer term, however,
permanent changes in foreign exchange rates and the availability of foreign currencies, especially in
emerging markets, will have an impact on profit.
HEINEKEN hedges up to 90% of its net US Dollar export cash flows on the basis of rolling cash flow
forecasts of sales and purchases. Material cash flows in other foreign currencies are also hedged on
the basis of rolling cash flow forecasts. For this hedging, HEINEKEN mainly uses forward exchange
contracts. The majority of the forward exchange contracts have maturities of less than one year
after the balance sheet date.
HEINEKEN has a clear policy on hedging transactional exchange risks. Translation exchange risks are
hedged to a limited extent, as the underlying currency positions are generally considered to be long-
term in nature. The result of the hedging of translation risk, using net investment hedges is
recognised in the translation reserve, as can be seen in the consolidated statement of
comprehensive income.
HEINEKEN's policy is to hedge material recognised transactional exposure like trade payables,
receivables, borrowings and declared dividends. For material unrecognised transactional exposures
like forecasted sales in foreign currencies, HEINEKEN hedges the exposure between agreed
percentages according to the policy.
It is HEINEKEN\u2019s policy to provide intra-HEINEKEN financing in the functional currency of
subsidiaries where possible to prevent foreign currency exposure on a subsidiary level. The resulting
exposure at Group level is hedged by means of foreign-currency denominated external debts and by
forward exchange contracts. Intra-HEINEKEN financing in foreign currencies is mainly in British
Pound, US Dollar and Swiss Franc. In some cases, HEINEKEN elects to treat intra-HEINEKEN
financing with a permanent character as equity and does not hedge the foreign currency exposure.
HEINEKEN has financial liabilities in foreign currencies like US Dollar and British Pound to hedge
local operations, which generate cash flows that have the same or closely correlated functional
currencies. The corresponding interest on these liabilities is also denominated in currencies that
match the cash flows generated by the underlying operations of HEINEKEN.
In respect of other monetary assets and liabilities denominated in currencies other than the
functional currencies of HEINEKEN, HEINEKEN ensures that its net exposure is kept to an acceptable
level by buying or selling foreign currencies at spot rates when necessary to address short-term
imbalances.\u00a0
Exposure to foreign currency risk
Based on notional amounts, HEINEKEN's transactional exposure to the US Dollar and Euro as at
31\u00a0December is as follows. The Euro column relates to transactional exposure to the Euro within
subsidiaries which are reporting in other currencies. The amounts below include intra-HEINEKEN
cash flows.\u00a0
2022
2021
In millions
EUR
USD
EUR
USD
Financial assets
213
4,106
173
5,098
Financial liabilities
(2,730)
(4,480)
(2,186)
(5,457)
Gross balance sheet exposure
(2,517)
(374)
(2,013)
(359)
Estimated forecast sales next year
171
1,258
151
1,208
Estimated forecast purchases next year
(2,626)
(2,612)
(2,060)
(2,412)
Gross exposure
(4,972)
(1,728)
(3,922)
(1,563)
Net notional amounts foreign exchange contracts
426
1,057
325
670
Net exposure
(4,546)
(671)
(3,597)
(893)
Sensitivity analysis
Equity
(172)
53
(139)
23
Profit/(Loss)
(67)
(10)
(33)
(5)
The sensitivity analysis above shows the impact on equity and profit of a 10% strengthening of the
US Dollar against the Euro or, in the case of the Euro, a strengthening of the Euro against all other
currencies as at 31 December 2022. This analysis assumes that all other variables, in particular
interest rates, remain constant. In the case of a 10% weakening, the effects are equal but with an
opposite effect.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5Njc_ad5e4d13-e639-46f0-828f-fe9f256aa494": { "value": "
(b) Foreign currency
Foreign currency transactions
Transactions in foreign currencies are translated to the respective functional currencies of
HEINEKEN entities using the exchange rates at the transaction date, except for HEINEKEN entities
in hyperinflationary economies, refer to note 5(c). Receivables, payables and other monetary assets
and liabilities denominated in foreign currencies are re-translated to the functional currency using
the exchange rates at the balance sheet date. The resulting foreign currency differences are
recognised in the income statement, except for foreign currency differences arising on re-translation
of Fair Value through Other Comprehensive Income (FVOCI) investments and financial liabilities
designated as a hedge of a net investment, which is recognised in other comprehensive income.
Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair
value are re-translated to the functional currency at the exchange rate at the date that the fair value
was determined. Non-monetary items in a foreign currency that are measured at cost are translated
into the functional currency at the exchange rate at the transaction date.
Foreign operations
The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising
on acquisition, and of intercompany loans with a permanent nature (quasi-equity) are translated to
Euro at the exchange rates at the reporting date. The income and expenses of foreign operations
are translated to Euro at the exchange rates that approximates the exchange rates ruling at the
dates of the transactions, except for foreign operations in hyperinflationary economies.
Foreign currency differences are recognised in other comprehensive income and are presented
within equity in the translation reserve. However, if the operation is not a wholly-owned subsidiary,
the relevant proportionate share of the translation difference is allocated to the non-controlling
interests. The cumulative amount in the translation reserve is (either fully or partly) reclassified to
the income statement upon disposal (either fully or partly) or liquidation.
Exchange rates of key currencies
The following exchange rates, for the most important countries in which HEINEKEN has operations,
were used while preparing these consolidated financial statements:
In \u20ac
Year-end
2022
Year-end
2021
%
Average
2022
Average
2021
%
Brazilian Real (BRL)
0.1774
0.1585
11.9
0.1846
0.1569
17.7
Great Britain Pound (GBP)
1.1275
1.1901
(5.3)
1.1735
1.1631
0.9
Mexican Peso (MXN)
0.0485
0.0428
13.3
0.0472
0.0417
13.2
Nigerian Naira (NGN)
0.0020
0.0021
(4.8)
0.0022
0.0021
4.8
Polish Zloty (PLN)
0.2132
0.2174
(1.9)
0.2129
0.2190
(2.8)
Russian Ruble (RUB)
0.0126
0.0117
7.7
0.0139
0.0115
20.9
Singapore Dollar (SGD)
0.6993
0.6545
6.8
0.6897
0.6293
9.6
United States Dollar (USD)
0.9376
0.8829
6.2
0.9518
0.8455
12.6
Indian Rupee (INR)
0.0113
0.0119
(5.0)
0.0121
0.0114
6.1
Vietnamese Dong in 1,000
(VND)
0.0396
0.0386
2.6
0.0407
0.0369
10.3
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzYwNDczMTM5NTMxNzU_3dc286ab-fca9-455a-a55a-21aae9d98944": { "value": "
(c) Hyperinflation economies
To determine the existence of hyperinflation, HEINEKEN assesses the qualitative and quantitative
characteristics of the economic environment of the country, such as the cumulative inflation rate
over the previous three years.
The Ethiopian economy was designated as hyperinflationary for the period ending 31 December
2022. As a result, application of IAS 29 \u2018Financial Reporting in Hyperinflationary Economies\u2019 has
been applied to Heineken Ethiopia, whose functional currency is the Ethiopian Birr. On the
application of IAS 29 a cumulative inflation factor was applied using the consumer price index (CPI)
in Ethiopia, published by the Central Statistics Agency of Ethiopia. The movement in the CPI for the
year ended 31 December 2022 was 34% (2021: 35%).
The application of IAS 29 includes the following:
\u25a0Adjustment of historical cost non-monetary assets and liabilities for the change in purchasing
power caused by inflation from the date of initial recognition to the balance sheet date
\u25a0Adjustment of the income statement for inflation during the reporting period
\u25a0The income statement is translated at the period-end foreign exchange rate instead of an
average rate
\u25a0A net monetary gain/(loss) adjustment, recognised in the income statement, to reflect the impact
of inflation and exchange rate movement on holding monetary assets and liabilities in local
currency
", "dimensions": { "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5Njg_80d2f031-973c-4820-86e6-fc1cc9244af5": { "value": "
(d) Cash flow statement
The cash flow statement is prepared using the indirect method. Assets and liabilities acquired as part
of a business combination are included in investing activities (net of cash acquired). Dividends paid
to shareholders are included in financing activities. Dividends received are classified as operating
activities, as well as interest paid.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5Njk_8fae2ffe-3689-4ca0-aafc-524825ddda91": { "value": "
(e) Offsetting financial instruments
If HEINEKEN has a legal right to offset financial assets with financial liabilities and if HEINEKEN
intends to either to settle on a net basis or to realise the asset and settle the liability simultaneously,
financial assets and liabilities are presented in the statement of financial position as a net amount.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5Njk_aff52f35-9d31-469b-bcd3-1eed366f7537": { "value": "
(e) Offsetting financial instruments
If HEINEKEN has a legal right to offset financial assets with financial liabilities and if HEINEKEN
intends to either to settle on a net basis or to realise the asset and settle the liability simultaneously,
financial assets and liabilities are presented in the statement of financial position as a net amount.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzIvZnJhZzozMjJlNTcxMTRkMjY0NDQ4OGQxNWZiMGU2MzBkOTZjMS90ZXh0cmVnaW9uOjMyMmU1NzExNGQyNjQ0NDg4ZDE1ZmIwZTYzMGQ5NmMxXzU0OTc1NTgxMzg5Njk_d77b89ce-f73e-4372-9539-79ba485cf5f8": { "value": "
(e) Offsetting financial instruments
If HEINEKEN has a legal right to offset financial assets with financial liabilities and if HEINEKEN
intends to either to settle on a net basis or to realise the asset and settle the liability simultaneously,
financial assets and liabilities are presented in the statement of financial position as a net amount.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAxOTc_21422f2e-d260-4450-83bb-39e12e5ed59f": { "value": "
HEINEKEN distinguishes five reportable segments: Europe; Americas; Africa, Middle East & Eastern Europe; Asia Pacific and Heineken\u00a0N.V.
Head Office & Other/Eliminations. Information about these reportable segments are provided in the table below:
Europe
Americas
Africa, Middle East &
Eastern Europe
Asia Pacific
Heineken\u00a0N.V.
Head Office &
Other/Eliminations
Consolidated
In millions of \u20ac
Note
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
Net revenue (beia)1
11,362
9,494
9,421
7,226
4,005
3,159
4,652
2,764
(746)
(744)
28,694
21,901
Third party revenue2
13,461
11,444
9,608
7,372
4,868
3,828
6,706
3,926
33
13
34,676
26,583
Interregional revenue
761
724
18
28
\u2014
\u2014
\u2014
5
(779)
(757)
\u2014
\u2014
Revenue
14,222
12,168
9,626
7,400
4,868
3,828
6,706
3,931
(746)
(744)
34,676
26,583
Excise tax expense3
(2,860)
(2,638)
(205)
(174)
(838)
(664)
(2,054)
(1,166)
\u2014
\u2014
(5,957)
(4,642)
Net revenue
11,362
9,530
9,421
7,226
4,030
3,164
4,652
2,765
(746)
(744)
28,719
21,941
Other income
6.2
117
31
9
207
20
12
\u2014
1,271
1
\u2014
147
1,521
Operating profit
1,154
1,156
1,359
1,217
391
414
1,293
1,850
86
(154)
4,283
4,483
Net finance expenses
11.1
(336)
(399)
Share of profit of associates and joint ventures
10.3
19
10
61
87
36
36
107
115
\u2014
2
223
250
Income tax expense
12.1
(1,131)
(799)
Profit
3,039
3,535
Attributable to:
Shareholders of Heineken Holding N.V. (net profit)
1,343
1,663
Non-controlling interests in Heineken\u00a0N.V.
1,339
1,661
Non-controlling interests in Heineken\u00a0N.V. group companies
357
211
Operating profit reconciliation
Operating profit
1,154
1,156
1,359
1,217
391
414
1,293
1,850
86
(154)
4,283
4,483
Eia1
67
4
32
(2)
163
28
(58)
(1,097)
15
(1)
219
(1,069)
Operating profit (beia)1
1,221
1,160
1,391
1,215
554
442
1,235
753
101
(155)
4,502
3,414
The 2022 exceptional items and amortisation of acquisition-related intangibles in operating profit
amount to \u20ac219 million, net exceptional expense (2021: \u20ac1,069 million, net exceptional benefit).
This amount consists of:
\u25a0\u20ac333 million (2021: \u20ac286 million) of amortisation of acquisition-related intangibles recorded in
operating profit.
\u25a0\u20ac114 million net benefit (2021: \u20ac1,355 million net benefit) of exceptional items recorded in
operating profit. This\u00a0includes:
\u2014a net reversal of impairments of \u20ac132\u00a0million, including an impairment reversal of \u20ac234 million
for Papua New Guinea and an impairment of \u20ac88 million for Russia (total net impairments in
2021: \u20ac108\u00a0million)
\u2014net restructuring expenses of \u20ac70\u00a0million (2021: \u20ac32\u00a0million)
\u2014\u20ac44 million exceptional net benefit recorded as reduction in marketing expense related to tax
credits in Brazil (2021: \u20ac187 million exceptional net benefit recorded in other income related to
tax credits in Brazil)
\u2014\u20ac44 million exceptional expense recorded relating to hyperinflation accounting adjustment in
Ethiopia (2021: nil)
\u2014\u20ac52\u00a0million of other net exceptional benefit (2021: \u20ac1,308\u00a0million other exceptional net
benefit, including \u20ac1,270 million gain on previously-held equity interest in UBL)
Accounting estimates and judgements
Due to the complexity and variety in tax legislation, significant judgement is applied in the
assessment of whether excise tax expenses are borne by HEINEKEN or collected on behalf of third
parties.
HEINEKEN makes estimates when determining discount accruals in revenue at year-end, specifically
for conditional discounts. Refer to note 7.3 for more explanation on how discount accruals are
estimated.
Accounting policies
Segment reporting
Operating segments are reported consistently with the internal reporting provided to the Executive
Board of Heineken\u00a0N.V., which is considered to be chief operating decision-maker. An operating
segment is a component of HEINEKEN that engages in business activities from which it may earn
revenues and incur expenses, including revenues and expenses that relate to transactions with any
of HEINEKEN\u2019s other components. All operating segments\u2019 operating results are reviewed regularly
by the Executive Board of Heineken\u00a0N.V. to make decisions about resources to be allocated to the
segment and to assess its performance, and for which discrete financial information is available.
The first four reportable segments as presented in the segmentation tables are HEINEKEN\u2019s business
regions. These business regions are each managed separately by a Regional President, who reports
to the Heineken N.V. Executive Board, and is directly accountable for the functioning of the
segment\u2019s results, assets and liabilities. The Heineken\u00a0N.V. Head Office operating segment falls
directly under the responsibility of the Executive Board of Heineken N.V. The Executive Board of
Heineken\u00a0N.V. reviews the performance of the segments based on internal management reports
monthly.\u00a0
Segment results, assets and liabilities that are reported to the Executive Board of Heineken\u00a0N.V.
include items directly attributable to a segment as well as those that can be allocated on a
reasonable basis. Unallocated result items comprise net finance expenses and income tax expenses.
Unallocated assets mainly comprise deferred tax assets.
Segment capital expenditure is the total cost incurred during the period to acquire property, plant
and equipment and intangible assets other than goodwill.
Performance is measured based on operating profit (beia), as included in the internal management
reports that are reviewed by the Executive Board of Heineken N.V. Beia stands for 'before
exceptional items and amortisation of acquisition-related intangibles'. Exceptional items are defined
as items of income and expense of such size, nature or incidence, that in the view of management
their disclosure is relevant to explain the performance of HEINEKEN for the period. Exceptional items
include, among others, impairments of goodwill and fixed assets (and reversal of impairments),
gains and losses from acquisitions and disposals, redundancy costs following a restructuring, past
service costs and curtailments, hyperinflation accounting adjustments, the tax impact on
exceptional items and tax rate changes (the one-off impact on deferred tax positions).
Operating profit and operating profit (beia) are not financial measures calculated in accordance
with IFRS. Operating profit (beia) is used to measure performance as management believes that this
measurement is the most relevant in evaluating the results of the segments. Beia adjustments are
also applied to other metrics. The presentation of these financial measures may not be comparable
to similarly titled measures reported by other companies due to differences in the ways the
measures are calculated.\u00a0
HEINEKEN has multiple distribution models to deliver goods to end customers. There is no reliance
on major clients. Deliveries to end consumers are country dependent and include deliveries via own
wholesalers and pubs, direct to customers and via third-party distribution. As such, distribution
models are country-specific and diverse across HEINEKEN. In addition, these various distribution
models are not centrally managed or monitored. Consequently, the Executive Board of Heineken\u00a0N.V.
does not allocate resources or assess performance based on business type information. Accordingly,
no segment information on business type is provided.\u00a0
Inter-segment transfers or transactions are determined on an arm\u2019s length basis. As net finance
expenses and income tax expenses are monitored on a consolidated level (and not on an individual
regional basis) and Regional Presidents of Heineken\u00a0N.V. are not accountable for that, net finance
expenses and income tax expenses are not provided for the reportable segments.
Revenue
The majority of HEINEKEN's revenue is generated by the sale and delivery of products to customers.
The product range of HEINEKEN mainly consists of beer, soft drinks and cider. Products are mostly
own-produced finished goods from HEINEKEN's brewing activities, but also contain purchased goods
for resale from HEINEKEN's wholesale activities. HEINEKEN's customer group can be split between
on-trade customers like caf\u00e9s, bars and restaurants and off-trade customers like retailers and
wholesalers. Due to HEINEKEN's global footprint, its revenue is exposed to strategic and financial
risks that differ per region.
Revenue is recognised when control over products has been transferred and HEINEKEN fulfilled its
performance obligation to the customer. For the majority of the sales, control is transferred either at
delivery of the products or upon pickup by the customer from HEINEKEN's premises.
Revenue is recognised based on the price specified in the contract, net of returns, discounts, sales
taxes and excise taxes collected on behalf of third parties.
Other revenues include rental income from pubs and bars, royalties, income from wholesale
activities, pub management services and technical services to third parties. Royalties are sales-based
and recognised in profit or loss (consolidated income statement) on an accrual basis in accordance
with the relevant agreement. Rental income, income from wholesale activities, pub management
services and technical services are recognised in profit or loss when the services have been delivered.
Discounts
HEINEKEN uses different types of discounts depending on the nature of the customer. Some
discounts are unconditional, like cash discounts, early payment discounts and temporary
promotional discounts. Unconditional discounts are recognised at the same moment of the related
sales transaction.\u00a0
HEINEKEN also provides conditional discounts to customers. These contractually agreed conditions
include volume and promotional rebates. Conditional discounts are recognised based on estimated
target realisation. The estimation is based on accumulated experience supported by historical and
current sales information. A discount accrual is recognised at each reporting date for discounts
payable to customers based on their expected or actual volume up to that date.
Other discounts include listing and shelving visibility fees charged by the customer whereby the
payments to customers are closely related to the volumes sold. HEINEKEN assesses the substance of
contracts with customers to determine the classification of payments to customers as either
discounts or marketing expenses.\u00a0
Discounts are accounted for as a reduction of revenue. Only when these payments to customers
relate to a distinct service, the amount is classified as operating expense.
Excise tax expense
Local tax authorities impose multiple taxes, duties and fees. These include excise on the sale or
production of alcoholic beverages, environmental taxes on the use of certain raw materials or
packaging materials, or the energy consumption in the production process. Excise duties are
common in the beverage industry but levied differently amongst the countries HEINEKEN operates
in. HEINEKEN performs a country by country analysis to assess whether the excise duty is sales-
related or effectively a production tax. In most countries, excise duties are effectively a production
tax as excise duties become payable when goods are moved from bonded warehouses and are not
based on the sales value. In these countries, increases in excise duties are not always (fully) passed
on to customers and HEINEKEN cannot, or can only partly, reclaim the excise duty in the case
products are eventually not sold to customers. Excise tax is borne by HEINEKEN for these countries
and shown as expenses. Only for those countries where excise is levied at the moment of the sales
transaction and excise is based on the sales value, the excise duties are collected on behalf of a tax
authority and consequently deducted from revenue. Due to the complexity and variety in tax
legislation, significant judgement is applied in the assessment of whether taxes are borne by
HEINEKEN or collected on behalf of a third party.
To provide transparency on the impact of the accounting for excise, HEINEKEN presents the excise
tax expense on a separate line below revenue in the consolidated income statement. A subtotal
called 'Net revenue' is therefore included in the Income Statement. This 'Net revenue' subtotal is
'revenue' as defined in IFRS 15 (after discounts) minus the excise tax expense for those countries
where the excise is borne by HEINEKEN.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAxOTc_8d333f65-f929-4fb5-b148-63d89fcf315b": { "value": "
HEINEKEN distinguishes five reportable segments: Europe; Americas; Africa, Middle East & Eastern Europe; Asia Pacific and Heineken\u00a0N.V.
Head Office & Other/Eliminations. Information about these reportable segments are provided in the table below:
Europe
Americas
Africa, Middle East &
Eastern Europe
Asia Pacific
Heineken\u00a0N.V.
Head Office &
Other/Eliminations
Consolidated
In millions of \u20ac
Note
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
Net revenue (beia)1
11,362
9,494
9,421
7,226
4,005
3,159
4,652
2,764
(746)
(744)
28,694
21,901
Third party revenue2
13,461
11,444
9,608
7,372
4,868
3,828
6,706
3,926
33
13
34,676
26,583
Interregional revenue
761
724
18
28
\u2014
\u2014
\u2014
5
(779)
(757)
\u2014
\u2014
Revenue
14,222
12,168
9,626
7,400
4,868
3,828
6,706
3,931
(746)
(744)
34,676
26,583
Excise tax expense3
(2,860)
(2,638)
(205)
(174)
(838)
(664)
(2,054)
(1,166)
\u2014
\u2014
(5,957)
(4,642)
Net revenue
11,362
9,530
9,421
7,226
4,030
3,164
4,652
2,765
(746)
(744)
28,719
21,941
Other income
6.2
117
31
9
207
20
12
\u2014
1,271
1
\u2014
147
1,521
Operating profit
1,154
1,156
1,359
1,217
391
414
1,293
1,850
86
(154)
4,283
4,483
Net finance expenses
11.1
(336)
(399)
Share of profit of associates and joint ventures
10.3
19
10
61
87
36
36
107
115
\u2014
2
223
250
Income tax expense
12.1
(1,131)
(799)
Profit
3,039
3,535
Attributable to:
Shareholders of Heineken Holding N.V. (net profit)
1,343
1,663
Non-controlling interests in Heineken\u00a0N.V.
1,339
1,661
Non-controlling interests in Heineken\u00a0N.V. group companies
357
211
Operating profit reconciliation
Operating profit
1,154
1,156
1,359
1,217
391
414
1,293
1,850
86
(154)
4,283
4,483
Eia1
67
4
32
(2)
163
28
(58)
(1,097)
15
(1)
219
(1,069)
Operating profit (beia)1
1,221
1,160
1,391
1,215
554
442
1,235
753
101
(155)
4,502
3,414
The 2022 exceptional items and amortisation of acquisition-related intangibles in operating profit
amount to \u20ac219 million, net exceptional expense (2021: \u20ac1,069 million, net exceptional benefit).
This amount consists of:
\u25a0\u20ac333 million (2021: \u20ac286 million) of amortisation of acquisition-related intangibles recorded in
operating profit.
\u25a0\u20ac114 million net benefit (2021: \u20ac1,355 million net benefit) of exceptional items recorded in
operating profit. This\u00a0includes:
\u2014a net reversal of impairments of \u20ac132\u00a0million, including an impairment reversal of \u20ac234 million
for Papua New Guinea and an impairment of \u20ac88 million for Russia (total net impairments in
2021: \u20ac108\u00a0million)
\u2014net restructuring expenses of \u20ac70\u00a0million (2021: \u20ac32\u00a0million)
\u2014\u20ac44 million exceptional net benefit recorded as reduction in marketing expense related to tax
credits in Brazil (2021: \u20ac187 million exceptional net benefit recorded in other income related to
tax credits in Brazil)
\u2014\u20ac44 million exceptional expense recorded relating to hyperinflation accounting adjustment in
Ethiopia (2021: nil)
\u2014\u20ac52\u00a0million of other net exceptional benefit (2021: \u20ac1,308\u00a0million other exceptional net
benefit, including \u20ac1,270 million gain on previously-held equity interest in UBL)
Accounting estimates and judgements
Due to the complexity and variety in tax legislation, significant judgement is applied in the
assessment of whether excise tax expenses are borne by HEINEKEN or collected on behalf of third
parties.
HEINEKEN makes estimates when determining discount accruals in revenue at year-end, specifically
for conditional discounts. Refer to note 7.3 for more explanation on how discount accruals are
estimated.
Accounting policies
Segment reporting
Operating segments are reported consistently with the internal reporting provided to the Executive
Board of Heineken\u00a0N.V., which is considered to be chief operating decision-maker. An operating
segment is a component of HEINEKEN that engages in business activities from which it may earn
revenues and incur expenses, including revenues and expenses that relate to transactions with any
of HEINEKEN\u2019s other components. All operating segments\u2019 operating results are reviewed regularly
by the Executive Board of Heineken\u00a0N.V. to make decisions about resources to be allocated to the
segment and to assess its performance, and for which discrete financial information is available.
The first four reportable segments as presented in the segmentation tables are HEINEKEN\u2019s business
regions. These business regions are each managed separately by a Regional President, who reports
to the Heineken N.V. Executive Board, and is directly accountable for the functioning of the
segment\u2019s results, assets and liabilities. The Heineken\u00a0N.V. Head Office operating segment falls
directly under the responsibility of the Executive Board of Heineken N.V. The Executive Board of
Heineken\u00a0N.V. reviews the performance of the segments based on internal management reports
monthly.\u00a0
Segment results, assets and liabilities that are reported to the Executive Board of Heineken\u00a0N.V.
include items directly attributable to a segment as well as those that can be allocated on a
reasonable basis. Unallocated result items comprise net finance expenses and income tax expenses.
Unallocated assets mainly comprise deferred tax assets.
Segment capital expenditure is the total cost incurred during the period to acquire property, plant
and equipment and intangible assets other than goodwill.
Performance is measured based on operating profit (beia), as included in the internal management
reports that are reviewed by the Executive Board of Heineken N.V. Beia stands for 'before
exceptional items and amortisation of acquisition-related intangibles'. Exceptional items are defined
as items of income and expense of such size, nature or incidence, that in the view of management
their disclosure is relevant to explain the performance of HEINEKEN for the period. Exceptional items
include, among others, impairments of goodwill and fixed assets (and reversal of impairments),
gains and losses from acquisitions and disposals, redundancy costs following a restructuring, past
service costs and curtailments, hyperinflation accounting adjustments, the tax impact on
exceptional items and tax rate changes (the one-off impact on deferred tax positions).
Operating profit and operating profit (beia) are not financial measures calculated in accordance
with IFRS. Operating profit (beia) is used to measure performance as management believes that this
measurement is the most relevant in evaluating the results of the segments. Beia adjustments are
also applied to other metrics. The presentation of these financial measures may not be comparable
to similarly titled measures reported by other companies due to differences in the ways the
measures are calculated.\u00a0
HEINEKEN has multiple distribution models to deliver goods to end customers. There is no reliance
on major clients. Deliveries to end consumers are country dependent and include deliveries via own
wholesalers and pubs, direct to customers and via third-party distribution. As such, distribution
models are country-specific and diverse across HEINEKEN. In addition, these various distribution
models are not centrally managed or monitored. Consequently, the Executive Board of Heineken\u00a0N.V.
does not allocate resources or assess performance based on business type information. Accordingly,
no segment information on business type is provided.\u00a0
Inter-segment transfers or transactions are determined on an arm\u2019s length basis. As net finance
expenses and income tax expenses are monitored on a consolidated level (and not on an individual
regional basis) and Regional Presidents of Heineken\u00a0N.V. are not accountable for that, net finance
expenses and income tax expenses are not provided for the reportable segments.
Revenue
The majority of HEINEKEN's revenue is generated by the sale and delivery of products to customers.
The product range of HEINEKEN mainly consists of beer, soft drinks and cider. Products are mostly
own-produced finished goods from HEINEKEN's brewing activities, but also contain purchased goods
for resale from HEINEKEN's wholesale activities. HEINEKEN's customer group can be split between
on-trade customers like caf\u00e9s, bars and restaurants and off-trade customers like retailers and
wholesalers. Due to HEINEKEN's global footprint, its revenue is exposed to strategic and financial
risks that differ per region.
Revenue is recognised when control over products has been transferred and HEINEKEN fulfilled its
performance obligation to the customer. For the majority of the sales, control is transferred either at
delivery of the products or upon pickup by the customer from HEINEKEN's premises.
Revenue is recognised based on the price specified in the contract, net of returns, discounts, sales
taxes and excise taxes collected on behalf of third parties.
Other revenues include rental income from pubs and bars, royalties, income from wholesale
activities, pub management services and technical services to third parties. Royalties are sales-based
and recognised in profit or loss (consolidated income statement) on an accrual basis in accordance
with the relevant agreement. Rental income, income from wholesale activities, pub management
services and technical services are recognised in profit or loss when the services have been delivered.
Discounts
HEINEKEN uses different types of discounts depending on the nature of the customer. Some
discounts are unconditional, like cash discounts, early payment discounts and temporary
promotional discounts. Unconditional discounts are recognised at the same moment of the related
sales transaction.\u00a0
HEINEKEN also provides conditional discounts to customers. These contractually agreed conditions
include volume and promotional rebates. Conditional discounts are recognised based on estimated
target realisation. The estimation is based on accumulated experience supported by historical and
current sales information. A discount accrual is recognised at each reporting date for discounts
payable to customers based on their expected or actual volume up to that date.
Other discounts include listing and shelving visibility fees charged by the customer whereby the
payments to customers are closely related to the volumes sold. HEINEKEN assesses the substance of
contracts with customers to determine the classification of payments to customers as either
discounts or marketing expenses.\u00a0
Discounts are accounted for as a reduction of revenue. Only when these payments to customers
relate to a distinct service, the amount is classified as operating expense.
Excise tax expense
Local tax authorities impose multiple taxes, duties and fees. These include excise on the sale or
production of alcoholic beverages, environmental taxes on the use of certain raw materials or
packaging materials, or the energy consumption in the production process. Excise duties are
common in the beverage industry but levied differently amongst the countries HEINEKEN operates
in. HEINEKEN performs a country by country analysis to assess whether the excise duty is sales-
related or effectively a production tax. In most countries, excise duties are effectively a production
tax as excise duties become payable when goods are moved from bonded warehouses and are not
based on the sales value. In these countries, increases in excise duties are not always (fully) passed
on to customers and HEINEKEN cannot, or can only partly, reclaim the excise duty in the case
products are eventually not sold to customers. Excise tax is borne by HEINEKEN for these countries
and shown as expenses. Only for those countries where excise is levied at the moment of the sales
transaction and excise is based on the sales value, the excise duties are collected on behalf of a tax
authority and consequently deducted from revenue. Due to the complexity and variety in tax
legislation, significant judgement is applied in the assessment of whether taxes are borne by
HEINEKEN or collected on behalf of a third party.
To provide transparency on the impact of the accounting for excise, HEINEKEN presents the excise
tax expense on a separate line below revenue in the consolidated income statement. A subtotal
called 'Net revenue' is therefore included in the Income Statement. This 'Net revenue' subtotal is
'revenue' as defined in IFRS 15 (after discounts) minus the excise tax expense for those countries
where the excise is borne by HEINEKEN.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90YWJsZTo3YzFjYTJjNDVjZWY0NTAyYTFlNGUzZjdlYjNlMjNkNy90YWJsZXJhbmdlOjdjMWNhMmM0NWNlZjQ1MDJhMWU0ZTNmN2ViM2UyM2Q3XzE4LTEyLTEtMS0xNzQ1MzE_c8a9ca83-adf0-46e2-b1c2-e5f4b8d8c40a": { "value": "1343000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, 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"value": "223000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90YWJsZToyYTFjOWFkNWYxYzg0ZDM1ODcwYjEyOTIwODhhM2JhYi90YWJsZXJhbmdlOjJhMWM5YWQ1ZjFjODRkMzU4NzBiMTI5MjA4OGEzYmFiXzQtMi0xLTEtMTc0NTMx_dbaa61e0-a7e9-4c5d-a0f1-b2ef6c8985de": { "value": "250000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, 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"ifrs-full:FinanceIncomeCost", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAxOTg_3967f04e-f0c9-435b-a599-73eeeb2805a5": { "value": "
Segment reporting
Operating segments are reported consistently with the internal reporting provided to the Executive
Board of Heineken\u00a0N.V., which is considered to be chief operating decision-maker. An operating
segment is a component of HEINEKEN that engages in business activities from which it may earn
revenues and incur expenses, including revenues and expenses that relate to transactions with any
of HEINEKEN\u2019s other components. All operating segments\u2019 operating results are reviewed regularly
by the Executive Board of Heineken\u00a0N.V. to make decisions about resources to be allocated to the
segment and to assess its performance, and for which discrete financial information is available.
The first four reportable segments as presented in the segmentation tables are HEINEKEN\u2019s business
regions. These business regions are each managed separately by a Regional President, who reports
to the Heineken N.V. Executive Board, and is directly accountable for the functioning of the
segment\u2019s results, assets and liabilities. The Heineken\u00a0N.V. Head Office operating segment falls
directly under the responsibility of the Executive Board of Heineken N.V. The Executive Board of
Heineken\u00a0N.V. reviews the performance of the segments based on internal management reports
monthly.\u00a0
Segment results, assets and liabilities that are reported to the Executive Board of Heineken\u00a0N.V.
include items directly attributable to a segment as well as those that can be allocated on a
reasonable basis. Unallocated result items comprise net finance expenses and income tax expenses.
Unallocated assets mainly comprise deferred tax assets.
Segment capital expenditure is the total cost incurred during the period to acquire property, plant
and equipment and intangible assets other than goodwill.
Performance is measured based on operating profit (beia), as included in the internal management
reports that are reviewed by the Executive Board of Heineken N.V. Beia stands for 'before
exceptional items and amortisation of acquisition-related intangibles'. Exceptional items are defined
as items of income and expense of such size, nature or incidence, that in the view of management
their disclosure is relevant to explain the performance of HEINEKEN for the period. Exceptional items
include, among others, impairments of goodwill and fixed assets (and reversal of impairments),
gains and losses from acquisitions and disposals, redundancy costs following a restructuring, past
service costs and curtailments, hyperinflation accounting adjustments, the tax impact on
exceptional items and tax rate changes (the one-off impact on deferred tax positions).
Operating profit and operating profit (beia) are not financial measures calculated in accordance
with IFRS. Operating profit (beia) is used to measure performance as management believes that this
measurement is the most relevant in evaluating the results of the segments. Beia adjustments are
also applied to other metrics. The presentation of these financial measures may not be comparable
to similarly titled measures reported by other companies due to differences in the ways the
measures are calculated.\u00a0
HEINEKEN has multiple distribution models to deliver goods to end customers. There is no reliance
on major clients. Deliveries to end consumers are country dependent and include deliveries via own
wholesalers and pubs, direct to customers and via third-party distribution. As such, distribution
models are country-specific and diverse across HEINEKEN. In addition, these various distribution
models are not centrally managed or monitored. Consequently, the Executive Board of Heineken\u00a0N.V.
does not allocate resources or assess performance based on business type information. Accordingly,
no segment information on business type is provided.\u00a0
Inter-segment transfers or transactions are determined on an arm\u2019s length basis. As net finance
expenses and income tax expenses are monitored on a consolidated level (and not on an individual
regional basis) and Regional Presidents of Heineken\u00a0N.V. are not accountable for that, net finance
expenses and income tax expenses are not provided for the reportable segments.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAxOTk_2092a77c-c65e-4d7d-bf4f-48f6e8e50e95": { "value": "
Performance is measured based on operating profit (beia), as included in the internal management
reports that are reviewed by the Executive Board of Heineken N.V. Beia stands for 'before
exceptional items and amortisation of acquisition-related intangibles'. Exceptional items are defined
as items of income and expense of such size, nature or incidence, that in the view of management
their disclosure is relevant to explain the performance of HEINEKEN for the period. Exceptional items
include, among others, impairments of goodwill and fixed assets (and reversal of impairments),
gains and losses from acquisitions and disposals, redundancy costs following a restructuring, past
service costs and curtailments, hyperinflation accounting adjustments, the tax impact on
exceptional items and tax rate changes (the one-off impact on deferred tax positions).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAyMDA_389c2cd9-403f-4430-a8c4-2af545a3c1fd": { "value": "
The majority of HEINEKEN's revenue is generated by the sale and delivery of products to customers.
The product range of HEINEKEN mainly consists of beer, soft drinks and cider. Products are mostly
own-produced finished goods from HEINEKEN's brewing activities, but also contain purchased goods
for resale from HEINEKEN's wholesale activities. HEINEKEN's customer group can be split between
on-trade customers like caf\u00e9s, bars and restaurants and off-trade customers like retailers and
wholesalers. Due to HEINEKEN's global footprint, its revenue is exposed to strategic and financial
risks that differ per region.
Revenue is recognised when control over products has been transferred and HEINEKEN fulfilled its
performance obligation to the customer. For the majority of the sales, control is transferred either at
delivery of the products or upon pickup by the customer from HEINEKEN's premises.
Revenue is recognised based on the price specified in the contract, net of returns, discounts, sales
taxes and excise taxes collected on behalf of third parties.
Other revenues include rental income from pubs and bars, royalties, income from wholesale
activities, pub management services and technical services to third parties. Royalties are sales-based
and recognised in profit or loss (consolidated income statement) on an accrual basis in accordance
with the relevant agreement. Rental income, income from wholesale activities, pub management
services and technical services are recognised in profit or loss when the services have been delivered.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAyMDA_42880f74-15c1-46ea-88c7-4ad5d6b47a57": { "value": "
The majority of HEINEKEN's revenue is generated by the sale and delivery of products to customers.
The product range of HEINEKEN mainly consists of beer, soft drinks and cider. Products are mostly
own-produced finished goods from HEINEKEN's brewing activities, but also contain purchased goods
for resale from HEINEKEN's wholesale activities. HEINEKEN's customer group can be split between
on-trade customers like caf\u00e9s, bars and restaurants and off-trade customers like retailers and
wholesalers. Due to HEINEKEN's global footprint, its revenue is exposed to strategic and financial
risks that differ per region.
Revenue is recognised when control over products has been transferred and HEINEKEN fulfilled its
performance obligation to the customer. For the majority of the sales, control is transferred either at
delivery of the products or upon pickup by the customer from HEINEKEN's premises.
Revenue is recognised based on the price specified in the contract, net of returns, discounts, sales
taxes and excise taxes collected on behalf of third parties.
Other revenues include rental income from pubs and bars, royalties, income from wholesale
activities, pub management services and technical services to third parties. Royalties are sales-based
and recognised in profit or loss (consolidated income statement) on an accrual basis in accordance
with the relevant agreement. Rental income, income from wholesale activities, pub management
services and technical services are recognised in profit or loss when the services have been delivered.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAyMDA_ae7bb701-a4e0-4aef-91ef-b455892b96a4": { "value": "
The majority of HEINEKEN's revenue is generated by the sale and delivery of products to customers.
The product range of HEINEKEN mainly consists of beer, soft drinks and cider. Products are mostly
own-produced finished goods from HEINEKEN's brewing activities, but also contain purchased goods
for resale from HEINEKEN's wholesale activities. HEINEKEN's customer group can be split between
on-trade customers like caf\u00e9s, bars and restaurants and off-trade customers like retailers and
wholesalers. Due to HEINEKEN's global footprint, its revenue is exposed to strategic and financial
risks that differ per region.
Revenue is recognised when control over products has been transferred and HEINEKEN fulfilled its
performance obligation to the customer. For the majority of the sales, control is transferred either at
delivery of the products or upon pickup by the customer from HEINEKEN's premises.
Revenue is recognised based on the price specified in the contract, net of returns, discounts, sales
taxes and excise taxes collected on behalf of third parties.
Other revenues include rental income from pubs and bars, royalties, income from wholesale
activities, pub management services and technical services to third parties. Royalties are sales-based
and recognised in profit or loss (consolidated income statement) on an accrual basis in accordance
with the relevant agreement. Rental income, income from wholesale activities, pub management
services and technical services are recognised in profit or loss when the services have been delivered.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAyMDE_0d67690d-0bc7-49dc-b9c3-a838be5fa7e6": { "value": "
HEINEKEN uses different types of discounts depending on the nature of the customer. Some
discounts are unconditional, like cash discounts, early payment discounts and temporary
promotional discounts. Unconditional discounts are recognised at the same moment of the related
sales transaction.\u00a0
HEINEKEN also provides conditional discounts to customers. These contractually agreed conditions
include volume and promotional rebates. Conditional discounts are recognised based on estimated
target realisation. The estimation is based on accumulated experience supported by historical and
current sales information. A discount accrual is recognised at each reporting date for discounts
payable to customers based on their expected or actual volume up to that date.
Other discounts include listing and shelving visibility fees charged by the customer whereby the
payments to customers are closely related to the volumes sold. HEINEKEN assesses the substance of
contracts with customers to determine the classification of payments to customers as either
discounts or marketing expenses.\u00a0
Discounts are accounted for as a reduction of revenue. Only when these payments to customers
relate to a distinct service, the amount is classified as operating expense.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yMzgvZnJhZzozZjE1NzJkYmI0NzE0NjAxYWM2YzQyN2E4NWViOGQyMC90ZXh0cmVnaW9uOjNmMTU3MmRiYjQ3MTQ2MDFhYzZjNDI3YTg1ZWI4ZDIwXzU0OTc1NTgxNDAyMDI_479b67c1-b348-4d8d-8de1-d7f10daff6da": { "value": "
Local tax authorities impose multiple taxes, duties and fees. These include excise on the sale or
production of alcoholic beverages, environmental taxes on the use of certain raw materials or
packaging materials, or the energy consumption in the production process. Excise duties are
common in the beverage industry but levied differently amongst the countries HEINEKEN operates
in. HEINEKEN performs a country by country analysis to assess whether the excise duty is sales-
related or effectively a production tax. In most countries, excise duties are effectively a production
tax as excise duties become payable when goods are moved from bonded warehouses and are not
based on the sales value. In these countries, increases in excise duties are not always (fully) passed
on to customers and HEINEKEN cannot, or can only partly, reclaim the excise duty in the case
products are eventually not sold to customers. Excise tax is borne by HEINEKEN for these countries
and shown as expenses. Only for those countries where excise is levied at the moment of the sales
transaction and excise is based on the sales value, the excise duties are collected on behalf of a tax
authority and consequently deducted from revenue. Due to the complexity and variety in tax
legislation, significant judgement is applied in the assessment of whether taxes are borne by
HEINEKEN or collected on behalf of a third party.
To provide transparency on the impact of the accounting for excise, HEINEKEN presents the excise
tax expense on a separate line below revenue in the consolidated income statement. A subtotal
called 'Net revenue' is therefore included in the Income Statement. This 'Net revenue' subtotal is
'revenue' as defined in IFRS 15 (after discounts) minus the excise tax expense for those countries
where the excise is borne by HEINEKEN.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNDEvZnJhZzo4YjFiOTQ3NGUzNGQ0ZTUxYjM4ZDBjYjExMGZiM2RmMS90ZXh0cmVnaW9uOjhiMWI5NDc0ZTM0ZDRlNTFiMzhkMGNiMTEwZmIzZGYxXzU0OTc1NTgxMzg5MjY_d32d23e6-295f-423a-84f5-10b8e4e9133a": { "value": "
6.2\u00a0 \u00a0 Other income
Other income includes the gain on sale from transactions that do not arise from contracts with
customers and are therefore presented separately from revenue.
In millions of \u20ac
2022
2021
Gain on sale of property, plant and equipment
46
41
Gain on sale of intangible assets
10
9
Gain on sale of subsidiaries, joint ventures and associates
15
5
Gain on previously held equity-interests
76
1,270
Tax credits
\u2014
196
147
1,521
In 2021, other income mainly related to the gain on previously held equity-interest in United
Breweries Limited (UBL) in India (\u20ac1,270 million) after obtaining control of UBL on 29 July 2021 and
tax credits recognised in Brazil (\u20ac196 million) related to unduly paid PIS/COFINS1 for the period
2001 until 2021.
1 PIS/COFINS: PIS (Program of Social Integration) and COFINS (Contribution for the Financing of Social Security) are federal sales
taxes based on turnover of companies
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.
As part of a step acquisition, any previously held equity interest in the acquiree is remeasured to fair
value on the date of the acquisition. The difference between the carrying value and the fair value of
the previously held equity interest is recognised in other income.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNDEvZnJhZzo4YjFiOTQ3NGUzNGQ0ZTUxYjM4ZDBjYjExMGZiM2RmMS90ZXh0cmVnaW9uOjhiMWI5NDc0ZTM0ZDRlNTFiMzhkMGNiMTEwZmIzZGYxXzU0OTc1NTgxMzg5Mjc_b1319461-8967-46e2-9187-73c04d5fca96": { "value": "
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.
As part of a step acquisition, any previously held equity interest in the acquiree is remeasured to fair
value on the date of the acquisition. The difference between the carrying value and the fair value of
the previously held equity interest is recognised in other income.", "dimensions": { "concept": "heiho:DescriptionOfAccountingPolicyForOtherIncomeTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNDQvZnJhZzpmODU0ZjYwMDNhODA0MDIxOWJiMGMwNzczNWNjMGU0Mi90ZXh0cmVnaW9uOmY4NTRmNjAwM2E4MDQwMjE5YmIwYzA3NzM1Y2MwZTQyXzU0OTc1NTgxMzg5OTI_b336718e-91aa-492b-b89f-9ac7aace6f0b": { "value": "
6.3\u00a0 \u00a0 Raw materials, consumables and services
In millions of \u20ac
2022
2021
Raw materials
2,843
1,925
Non-returnable packaging
5,624
4,031
Goods for resale
1,766
1,217
Inventory movements
5
96
Marketing and selling expenses
2,692
2,091
Transport expenses
1,922
1,222
Energy and water
834
529
Repair and maintenance
585
503
Other expenses
2,347
1,921
18,618
13,535
The increase in raw materials, consumables and services is mainly driven by inflation in commodity
and energy prices related to raw materials and non-returnable packaging.
Other expenses in raw materials, consumables and services mainly include consulting expenses of
\u20ac321 million (2021:\u00a0\u20ac242 million), telecom and office automation of \u20ac300 million (2021: \u20ac277
million), warehousing expenses of \u20ac245 million (2021: \u20ac189 million), travel expenses of \u20ac113 million
(2021: \u20ac54 million), other taxes of \u20ac124 million (2021: \u20ac118 million), short-term lease expenses of
\u20ac86 million (2021: \u20ac61 million) and low-value lease expenses of \u20ac32\u00a0million (2021: \u20ac30 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.
Costs related to power purchase agreements are included as part of 'Energy and water'.", "dimensions": { "concept": "heiho:DisclosureOfRawMaterialsConsumablesAndServicesTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNDQvZnJhZzpmODU0ZjYwMDNhODA0MDIxOWJiMGMwNzczNWNjMGU0Mi90ZXh0cmVnaW9uOmY4NTRmNjAwM2E4MDQwMjE5YmIwYzA3NzM1Y2MwZTQyXzExMA_4244b563-cd9d-47fd-a774-fec17bee6fd6": { "value": "
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.
Costs related to power purchase agreements are included as part of 'Energy and water'.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNDcvZnJhZzpmZDU4OTgyMjdkYTg0NTRjOWYzZDRlOWUwYTMyYzM2Yi90ZXh0cmVnaW9uOmZkNTg5ODIyN2RhODQ1NGM5ZjNkNGU5ZTBhMzJjMzZiXzU0OTc1NTgxMzkwMjg_c65b6294-b790-46e2-93fc-f97988df92da": { "value": "
6.4\u00a0 \u00a0 Personnel expenses
The average number of full-time equivalent (FTE) employees, excluding contractors, in 2022 was
86,390 (2021: 82,257). FTE, excluding contractors, is divided per region as follows:\u00a0
The increase in Asia Pacific is mainly attributable to the acquisition of UBL in India in the prior year,
whilst the increase in the Americas is mainly due the expansion of the route-to-consumer.
A total of 4,089 FTEs are based in the Netherlands (2021: 3,925 FTE).
HEINEKEN\u2019s employees receive compensations such as salaries and wages, pensions (refer to note
9.1) and share-based payments (refer to note 6.5). Other personnel expenses include expenses for
contractors of \u20ac153 million (2021: \u20ac114 million) and a reversal of restructuring provision of \u20ac53
million (2021: \u20ac4 million, expense). Refer to note 9.2 for the restructuring provisions.
In millions of \u20ac
Note
2022
2021
Wages and salaries
2,757
2,382
Compulsory social security contributions
412
365
Contributions to defined contribution plans
57
53
Expenses related to defined benefit plans
9.1
115
102
Expenses related to other long-term employee benefits
5
3
Equity-settled share-based payment plan
6.5
57
51
Other personnel expenses
676
529
4,079
3,485
Accounting policies
Personnel expenses\u00a0
Personnel expenses are recognised when the related service is provided. For more details on
accounting policies related to post-retirements obligations and share-based payments refer to notes
9.1 and 6.5 respectively.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNDcvZnJhZzpmZDU4OTgyMjdkYTg0NTRjOWYzZDRlOWUwYTMyYzM2Yi90ZXh0cmVnaW9uOmZkNTg5ODIyN2RhODQ1NGM5ZjNkNGU5ZTBhMzJjMzZiXzU0OTc1NTgxMzkwMjk_ee5852b5-a84e-4493-819f-edb2a26b53dc": { "value": "
Personnel expenses\u00a0
Personnel expenses are recognised when the related service is provided. For more details on
accounting policies related to post-retirements obligations and share-based payments refer to notes
9.1 and 6.5 respectively.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTAvZnJhZzphMmE5ZjdlNjBkMTU0YjhjYTk2MjRlYzc4ZjNiNjliYy90ZXh0cmVnaW9uOmEyYTlmN2U2MGQxNTRiOGNhOTYyNGVjNzhmM2I2OWJjXzU0OTc1NTgxMzkzNDQ_d027d879-f557-4a0a-9ee8-98c73e1414f1": { "value": "
6.5\u00a0 \u00a0 Share-based payments
HEINEKEN has the following share-based compensation plans: long-term incentive plan,
extraordinary share plan and matching share plan (as part of the Short-term incentive plan of the
Executive Board of Heineken\u00a0N.V.).
Long-term incentive plan (LTIP)
HEINEKEN has a performance-based LTIP for Heineken\u00a0N.V.'s Executive Board and senior
management. Under this LTIP, share rights are conditionally awarded to participants on an annual
basis. The vesting of these rights is subject to the performance of Heineken N.V. on specific internal
performance conditions and continued service over a three-calendar year period by the employee.
The share rights are not dividend-bearing during the performance period.
During 2022, a combined ESG-related performance measures, with equal weighting, were included in
the LTIP. The performance conditions for LTIP 2022-2024 are organic net revenue growth, earnings
per share beia growth, free operating cash flow and combined ESG-related measures. The
performance conditions for LTIP 2020-2022 and 2021-2023, are organic net revenue growth,
organic operating profit beia growth, earnings per share beia growth and free operating cash flow.
The performance conditions are equally weighted.
At target performance, 100% of the awarded share rights vest. At threshold performance, 50% of the
awarded share rights vest and at maximum performance, 200% of the awarded share rights vest.
The grant date, fair market value (FMV) at the grant date, service period and vesting date for the
LTIP are visualised below:
LTI Plan
31-12-2019
31-12-2020
31-12-2021
31-12-2022
31-12-2023
31-12-2024
grant date
FMV \u20ac90.11
performance period
2020-2022
vesting date
grant date
FMV \u20ac87.03
performance period
2021-2023
vesting date
grant date
FMV \u20ac93.81
performance period
2022-2024
Total LTIP expenses
recognised in 2022
Accounting estimates
The grant date fair value is calculated by adjusting the share price at the grant date for estimated
foregone dividends during the performance period, as the participants are not entitled to receive
dividends during that period. The foregone dividends are estimated by applying HEINEKEN's
dividend policy on the latest forecasts of net profit (beia).
At each balance sheet date, HEINEKEN uses its latest forecasts to calculate the expected realisation
on the performance targets per plan. The number of shares is adjusted to the new target realisation
and HEINEKEN increases/decreases the total plan cost. The cumulative effect is recorded in the
profit or loss, with a corresponding adjustment to equity.
Expenses related to employees that voluntarily leave HEINEKEN are reversed as they will not receive
any shares from the LTIP. The expense calculation includes the estimated future forfeiture.
HEINEKEN uses historical information to estimate this forfeiture rate.
Accounting policies
HEINEKEN's share-based compensation plans are equity-settled share rights granted to
Heineken\u00a0N.V.'s Executive Board and senior management.
The grant date fair value is calculated by deducting expected foregone dividends from the grant
date during the performance period share price. The costs of the share plans are adjusted for
expected performance and forfeiture and spread evenly over the service period.
Share-based compensation expenses are recorded in the profit or loss, with a corresponding
adjustment to equity.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTAvZnJhZzphMmE5ZjdlNjBkMTU0YjhjYTk2MjRlYzc4ZjNiNjliYy90ZXh0cmVnaW9uOmEyYTlmN2U2MGQxNTRiOGNhOTYyNGVjNzhmM2I2OWJjXzU0OTc1NTgxMzkzNDY_25ba749a-6bfc-4ae1-b144-87ea092cdb71": { "value": "
HEINEKEN's share-based compensation plans are equity-settled share rights granted to
Heineken\u00a0N.V.'s Executive Board and senior management.
The grant date fair value is calculated by deducting expected foregone dividends from the grant
date during the performance period share price. The costs of the share plans are adjusted for
expected performance and forfeiture and spread evenly over the service period.
Share-based compensation expenses are recorded in the profit or loss, with a corresponding
adjustment to equity.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTMvZnJhZzplMTRjMzQ5NDZmNTA0MGY0OWYyMzU2NDYyZjdkMzBlYS90ZXh0cmVnaW9uOmUxNGMzNDk0NmY1MDQwZjQ5ZjIzNTY0NjJmN2QzMGVhXzU0OTc1NTgxMzg5NDI_11cd72fe-b8bf-469a-9aa4-de6e11dd4844": { "value": "
6.6\u00a0 \u00a0 Amortisation, depreciation and impairments
In millions of \u20ac
Note
2022
2021
Property, plant and equipment
8.2
1,537
1,487
Intangible assets
8.1
256
461
Assets classified as held for sale
10.2
88
\u2014
Other
5
11
1,886
1,959
Property, plant and equipment include depreciation and impairment of ROU assets of \u20ac254 million
(2021: \u20ac276 million).
Assets classified as held for sale relate to an impairment loss related to Russia disposal group
classified as held for sale, refer to note 10.2.
For more information on impairment losses, refer to note 8.2.
Accounting policies
Refer to note 8.1 for the accounting policy on impairments and amortisation, and to note 8.2 for the
policy on depreciation.
Goodwill impairment testing
For impairment testing, goodwill in respect of Europe, Americas (excluding Brazil) and Asia Pacific
(excluding India) is allocated and monitored on a regional basis. For Brazil, India, subsidiaries within
Africa, Middle East & Eastern Europe and Heineken\u00a0N.V. Head Office, goodwill is allocated and
monitored on an individual country basis. The total amount of goodwill of \u20ac12,250 million (2021:
\u20ac11,810 million) is allocated to each (group of) Cash Generating Unit (CGU) as follows:
The increase in goodwill of \u20ac440 million compared to 2021, mainly relates to application of
hyperinflation accounting in Ethiopia of \u20ac157 million and the movement in exchange rates of \u20ac174
million.
The carrying amount of a CGU is compared to the recoverable amount of the CGU. The recoverable
amounts of the (group of) CGUs are based on the higher of the fair value less costs of disposal
(FVLCD) and value in use (VIU) calculations. CGUs for which the recoverable amount is based on a
VIU model represent 94% of goodwill. VIU is determined by discounting the future cash flows
generated from the continuing use of the CGU using a pre-tax discount rate.
The key assumptions used for the value in use calculations are as follows:
\u25a0Cash flows are projected based on actual operating results and the approved business plan. Cash
flows thereafter are extrapolated up to a 10-year period (Europe 5-year) using an expected
annual volume growth rate per country, which is based on external sources. The extrapolated cash
flows are therefore projected using steady or progressively declining net cash flow growth rates.
Based on past experience, management considers this period to reflect the long-term
development of the local beer business.
\u25a0The beer price growth per year, after the forecast period, is assumed to be the expected country-
specific annual long-term inflation, which is based on external sources.
\u25a0Cash flows after the first 10-year period (Europe 5-year) are extrapolated using a perpetual
growth rate equal to the expected 30-year average inflation to calculate the terminal recoverable
amount. For Europe, a return on inflation-linked bond rates is used to extrapolate cash flows.
\u25a0A CGU-specific pre-tax weighted average cost of capital (WACC) was applied per CGU in
determining the recoverable amount of the\u00a0units.
The values assigned to the key assumptions used for the VIU calculations are as follows:
In %
Pre-tax
WACC
Expected annual
long-term inflation
applied for
years 2026-2032
Expected volume
growth rates
applied for
years 2026-2032
Europe
10.2
2.1
1.3
Americas (excluding Brazil)
12.3
2.9
1.6
Brazil
15.8
3.1
3.7
Africa, Middle East & Eastern Europe
16.6 - 30.1
4.9 - 8.6
1.5 - 4.4
Asia Pacific (excluding India)
13.6
3.3
1.4
Heineken N.V. Head Office
13.5
3.3
1.7
In 2022, there has been a general increase in the WACC applied across most CGUs, due to increased
interest rates.
Impairment losses
The annual goodwill impairment test did not result in an impairment loss for the current year (2021:
nil). The impairment test required as a result of the identification of impairment indicators resulted
in an impairment reversal of \u20ac189 million on intangible assets other than goodwill (2021: \u20ac72 million
on intangible assets other than goodwill, net impairment), which was charged to profit and loss
(refer to note 8.2).
Sensitivity to changes in assumptions
The outcome of a sensitivity analysis of a 200 basis points adverse change in key assumptions (i.e.
lower growth rates or higher discount rates respectively) did not result in a materially different
outcome for the impairment test.
Brands, customer-related and contract-based intangibles\u00a0
The main brands capitalised are the brands acquired in various acquisitions. The main customer-
related and contract-based intangibles relate to customer relationships (constituted either by way of
a contractual agreement or by way of non-contractual relations) and re-acquired rights.
Accounting estimates and judgements
The cash flow projections used in the value in use calculations for goodwill impairment testing
contain various judgements and estimations as described in the key assumptions for the VIU
calculations. Such judgements and estimates are subject to change because of changing economic
conditions and climate impact and actual cash flows may differ from forecasts. The below additional
considerations have been applied by HEINEKEN regarding the potential financial impact of the
macro-economic environment and uncertainties including increasing inflationary pressures
worldwide:
\u25a0Changes in the interest rate environment are taken into consideration when determining the
discount rates
\u25a0Terminal growth rates do not exceed the long-term annual inflation rate of the country or region,
thus excluding any increased inflation growth experiences in the short-term
\u25a0Sensitivity scenarios are applied to the key assumptions used in the impairment testing.
The impact of climate change risk on future cash flows have also been considered at an CGU and
asset level, including committed capex and operational expenditure. No material financial impacts
to the current year impairment assessment were identified.
For intangible assets, other than goodwill, estimates are required to determine the (remaining)
useful lives. Useful lives are determined based on the market position (for brands), estimated
remaining useful life of the customer relationships or the period of the contractual arrangements, or
estimates on technological and commercial developments (for software/development expenditure).
Amortisation is charged to profit or loss on a straight-line basis over the estimated useful life.
HEINEKEN believes that straight-line depreciation most accurately reflects the expected pattern of
consumption of the future economic benefits embodied in the intangible asset.
Accounting policies
Goodwill
Goodwill represents the difference between the fair value of the net assets acquired and the
transaction price of the acquisition. Goodwill arising on the acquisition of associates and joint
ventures is included in the carrying amount of the associates and joint ventures.\u00a0
Goodwill is measured at cost less accumulated impairment losses. Goodwill is allocated to individual
or groups of CGUs for impairment testing and is tested annually for impairment. Negative goodwill
is recognised directly in profit or loss as other income. An impairment loss in respect of goodwill
cannot be reversed.
Brands, customer-related and contract-based intangibles
Brands, customer-related and contract-based intangibles acquired as part of a business combination
are recognised at fair value. Otherwise, these acquired intangibles are recognised at cost and
amortised over the estimated useful life of the individual brand, respectively over the remaining
useful life of the customer relationships or the period of the contractual arrangements.
Strategic brands are well-known international/local brands with a strong market position and an
established brand name.
Software, research and development and other intangible assets
Purchased software is measured at cost less accumulated amortisation. Expenditure on internally
developed software is capitalised when the expenditure qualifies as development activities,
otherwise, it is recognised in profit or loss when incurred.
Expenditure on research activities, undertaken with the prospect of gaining new technical
knowledge, is recognised in profit or loss when incurred.
Amortisation
Amortisation is calculated over the cost of the asset less its residual value. Intangible assets with a
finite life are amortised on a straight-line basis over their estimated useful lives from the date they
are available for use. The estimated useful lives are as follows:
Strategic brands
40 - 50 years
Other brands
5 - 25 years
Customer-related and contract-based intangibles
5 - 25 years
Re-acquired rights
3 - 12 years
Software
3 - 7 years
Capitalised development costs
3 years
The amortisation method, useful lives and residual values are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
De-recognition of intangible assets
Intangible assets are derecognised when disposed of or sold. Gains on sale of intangible assets are
presented in profit or loss as other income (refer to note 6.2); losses on sale are included in
amortisation. Goodwill is derecognised when the related CGU is sold.
Impairment of non-financial assets
At each reporting date, HEINEKEN reviews the carrying amounts of its non-financial assets (except
for inventories and deferred tax assets) to determine whether there is any indication of impairment.
If any such indication exists, the recoverable amount is estimated. The existence of any immediate
or short-term physical threats due to climate change were also considered in assessing for any
indication of impairment. Furthermore, HEINEKEN assesses goodwill and other intangible assets
with an indefinite useful life annually for impairment.
For impairment testing, assets are grouped into the smallest group of assets that generate cash
inflows from continuing use. The CGU for other non-financial assets is often the operating company
on a country level. The recoverable amount of an asset or CGU is the higher of an asset\u2019s FVLCD and
VIU. In assessing the VIU, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money
and risks specific to the asset or CGU.
An impairment loss is recognised in profit or loss if the carrying amount of an asset or its CGU
exceeds its recoverable amount. Impairment losses are first allocated to goodwill and intangible
assets with an indefinite useful life. A remaining impairment loss is then allocated to the other assets
in the unit on a pro-rata basis. In respect of other assets, impairment losses recognised in prior
periods are assessed at each reporting date for any indications that the loss has decreased or no
longer exists. An impairment loss is reversed if there has been a change in the estimates used to
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation if no impairment loss had been recognised.
Impairment losses
A net impairment reversal of \u20ac27 million on owned P,P&E (2021: \u20ac16 million, net impairment), \u20ac4
million impairment reversal on ROU assets (2021: \u20ac20 million, net impairment) and \u20ac189 million
impairment reversal on intangible assets with finite useful life (2021: \u20ac72 million, net impairment)
were recorded for the year ended 31 December 2022. The net impairment reversal mainly relates to
impairment reversal in the CGU Papua New Guinea (\u20ac234 million) which is included in the Asia
Pacific operating segment. The reversal is primarily driven by an improved performance and stronger
recovery from COVID-19 in a more favourable macro-economic environment, since the recognition
of the impairment in 2020.
The determination of the recoverable amount of Papua New Guinea is based on a VIU valuation,
which is based on a discounted 10-year cash flow forecast. The key assumptions used to determine
the cash flows are based on market expectations and management's best estimate. Cash flows
thereafter are extrapolated using a perpetual growth rate equal to the expected 30-year
compounded average inflation, in order to calculate the terminal recoverable amount.\u00a0
Impairments (reversals) are recorded on the line 'amortisation, depreciation and impairments' in the
Income Statement. For a split per asset class, refer to the movement schedules in notes 8.1 and 8.2.
See the table below for the key assumptions:
Papua New Guinea
In %
2023 - 2025
2026-2032
Pre-tax WACC (in local currency)
20.5
20.5
Expected annual long-term inflation
4.1
4.1
Expected volume growth
8.1
1.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTMvZnJhZzplMTRjMzQ5NDZmNTA0MGY0OWYyMzU2NDYyZjdkMzBlYS90ZXh0cmVnaW9uOmUxNGMzNDk0NmY1MDQwZjQ5ZjIzNTY0NjJmN2QzMGVhXzU0OTc1NTgxMzg5NDI_403a4a45-56a3-42bf-8ee6-c0b6ebfe6070": { "value": "
6.6\u00a0 \u00a0 Amortisation, depreciation and impairments
In millions of \u20ac
Note
2022
2021
Property, plant and equipment
8.2
1,537
1,487
Intangible assets
8.1
256
461
Assets classified as held for sale
10.2
88
\u2014
Other
5
11
1,886
1,959
Property, plant and equipment include depreciation and impairment of ROU assets of \u20ac254 million
(2021: \u20ac276 million).
Assets classified as held for sale relate to an impairment loss related to Russia disposal group
classified as held for sale, refer to note 10.2.
For more information on impairment losses, refer to note 8.2.
Accounting policies
Refer to note 8.1 for the accounting policy on impairments and amortisation, and to note 8.2 for the
policy on depreciation.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTYvZnJhZzphODViMGE0YzU5MDg0NTFhYjkzOTY0NjQ5ZGFhNWQxMy90ZXh0cmVnaW9uOmE4NWIwYTRjNTkwODQ1MWFiOTM5NjQ2NDlkYWE1ZDEzXzU0OTc1NTgxMzk0ODE_5a156039-4ab5-46cf-b6fc-df8cd662044e": { "value": "
6.7\u00a0 \u00a0 Earnings per share
The calculation of earnings per share (EPS) for the period ended 31 December 2022 is based on the
profit attributable to the shareholders of the Company (net profit) and the weighted average
number of shares outstanding (basic and diluted) during the year ended 31 December 2022.
In \u20ac per share (basic or diluted) for the period ended 31 December
2022
2021
Basic earnings per share
4.66
5.77
Diluted earnings per share
4.66
5.77
Refer to the table below for the information used in the calculation of the basic and diluted earnings
per share.
Weighted average number of shares \u2013 basic and diluted
2022
2021
Total number of shares issued
288,030,168
288,030,168
Effect of own shares held
\u2014
\u2014
Weighted average number of basic shares outstanding for the year
288,030,168
288,030,168
Accounting policies
The Company presents basic and diluted earnings per share (EPS) data for its shares. Basic EPS is
calculated by dividing the profit or loss attributable to shareholders of the Company by the weighted
average number of shares outstanding during the year, adjusted for the weighted average number
of own shares purchased or held in the year. Diluted EPS is determined by dividing the profit or loss
attributable to shareholders by the weighted average number of shares outstanding, adjusted for
the weighted average number of own shares purchased or held in the year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTYvZnJhZzphODViMGE0YzU5MDg0NTFhYjkzOTY0NjQ5ZGFhNWQxMy90YWJsZTo3ODMyZDBkODVkN2E0YzcyYWEyNGNhY2M5NmRlZDY3Zi90YWJsZXJhbmdlOjc4MzJkMGQ4NWQ3YTRjNzJhYTI0Y2FjYzk2ZGVkNjdmXzEtMi0xLTEtMTc0NTMx_987eadda-b290-4999-8b03-e19bc0c34807": { "value": "5.77", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTYvZnJhZzphODViMGE0YzU5MDg0NTFhYjkzOTY0NjQ5ZGFhNWQxMy90YWJsZTo3ODMyZDBkODVkN2E0YzcyYWEyNGNhY2M5NmRlZDY3Zi90YWJsZXJhbmdlOjc4MzJkMGQ4NWQ3YTRjNzJhYTI0Y2FjYzk2ZGVkNjdmXzItMS0xLTEtMTc0NTMx_b1332b04-1072-4bdc-a559-c036dda2f035": { "value": "4.66", "decimals": 2, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTYvZnJhZzphODViMGE0YzU5MDg0NTFhYjkzOTY0NjQ5ZGFhNWQxMy90YWJsZTo3ODMyZDBkODVkN2E0YzcyYWEyNGNhY2M5NmRlZDY3Zi90YWJsZXJhbmdlOjc4MzJkMGQ4NWQ3YTRjNzJhYTI0Y2FjYzk2ZGVkNjdmXzItMi0xLTEtMTc0NTMx_987eadda-b290-4999-8b03-e19bc0c34807": { "value": "5.77", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNTYvZnJhZzphODViMGE0YzU5MDg0NTFhYjkzOTY0NjQ5ZGFhNWQxMy90ZXh0cmVnaW9uOmE4NWIwYTRjNTkwODQ1MWFiOTM5NjQ2NDlkYWE1ZDEzXzU0OTc1NTgxMzk0ODI_3d720b36-d2dc-46b8-9c6b-91145a44fbad": { "value": "
The Company presents basic and diluted earnings per share (EPS) data for its shares. Basic EPS is
calculated by dividing the profit or loss attributable to shareholders of the Company by the weighted
average number of shares outstanding during the year, adjusted for the weighted average number
of own shares purchased or held in the year. Diluted EPS is determined by dividing the profit or loss
attributable to shareholders by the weighted average number of shares outstanding, adjusted for
the weighted average number of own shares purchased or held in the year.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNjIvZnJhZzpkMzkxNjc2MGVhNjY0YjgzYWI1YjAzMGZlMWFiZTAxMC90ZXh0cmVnaW9uOmQzOTE2NzYwZWE2NjRiODNhYjViMDMwZmUxYWJlMDEwXzU0OTc1NTgxMzg5MjA_ad04a7e4-a2c6-4bd9-b0bf-2d68f490e145": { "value": "
7.1\u00a0 \u00a0 Inventories
Inventories include raw and packaging materials, work in progress, spare parts, goods for resale and
finished products.
In millions of \u20ac
2022
2021
Raw materials
619
445
Work in progress
364
324
Finished products
598
499
Goods for resale
530
396
Non-returnable packaging
548
338
Other inventories and spare parts
591
436
3,250
2,438
In 2022, the change in inventories written off to net realisable value was \u20ac9 million, release (2021:
\u20ac11 million, write off).
Accounting policies
Inventories are measured at the lower of cost and net realisable value. The cost of inventories is
based on a weighted average cost and includes expenditure incurred in acquiring the inventories,
production or conversion costs and other costs incurred in bringing them to their existing location
and condition. Cost of inventories are generally updated on annual basis except if a structural
change is identified during the period such as the impact of inflationary pressure on input costs.
Net realisable value is the estimated selling price in the ordinary course of business, less the
estimated costs of completion and selling expenses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNjIvZnJhZzpkMzkxNjc2MGVhNjY0YjgzYWI1YjAzMGZlMWFiZTAxMC90ZXh0cmVnaW9uOmQzOTE2NzYwZWE2NjRiODNhYjViMDMwZmUxYWJlMDEwXzU0OTc1NTgxMzg5MjE_9547d33b-f912-47ad-b29c-132e95441e6b": { "value": "
Inventories are measured at the lower of cost and net realisable value. The cost of inventories is
based on a weighted average cost and includes expenditure incurred in acquiring the inventories,
production or conversion costs and other costs incurred in bringing them to their existing location
and condition. Cost of inventories are generally updated on annual basis except if a structural
change is identified during the period such as the impact of inflationary pressure on input costs.
Net realisable value is the estimated selling price in the ordinary course of business, less the
estimated costs of completion and selling expenses.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNjUvZnJhZzo1OGYwYWI0ZTQ0ZDU0Zjg4YWI4Zjc4NzBkYWI1YThkZS90ZXh0cmVnaW9uOjU4ZjBhYjRlNDRkNTRmODhhYjhmNzg3MGRhYjVhOGRlXzU0OTc1NTgxMzg5NDA_3e744243-b3a1-4edb-834d-b83954f58cf0": { "value": "
7.2\u00a0 \u00a0 Trade and other receivables
Trade and other receivables arise during ordinary activities, for example from the sale of inventory,
from proceeds for contract brewing or from royalty fees.
In millions of \u20ac
2022
2021
Trade receivables
3,104
2,376
Other receivables
926
865
Trade receivables due from associates and joint ventures
16
13
Prepayments
485
408
4,531
3,662
Trade and other receivables contain a net impairment loss of \u20ac38 million (2021: \u20ac28 million) from
contracts with customers, which is included in expenses for raw materials, consumables and services.
The ageing of trade and other receivables (excluding prepayments) as at 31 December 2022 is as
follows:
2022
Past due
In millions of \u20ac
Total
Not past due
0-30 days
31-120 days
> 120 days
Gross
4,534
3,378
442
259
455
Allowance
(488)
(100)
(24)
(49)
(315)
4,046
3,278
418
210
140
2021
Past due
In millions of \u20ac
Total
Not past due
0-30 days
31-120 days
> 120 days
Gross
3,708
2,788
322
196
402
Allowance
(454)
(72)
(34)
(45)
(303)
3,254
2,716
288
151
99
The movement in allowance for credit losses for trade and other receivables during the year is as
follows:
In millions of \u20ac
2022
2021
Balance as at 1 January
454
504
Changes in consolidation
44
2
Addition to allowance
50
46
Allowance used
(47)
(77)
Allowance released
(12)
(18)
Other
(5)
(6)
Effect of movements in exchange rates
4
3
Balance as at 31 December
488
454
Accounting estimates
HEINEKEN determines on each reporting date the impairment of trade and other receivables using a
model (e.g. flow rate method) which estimates the lifetime expected credit losses that will be
incurred on these receivables. Individually significant financial assets are tested for impairment on
an individual basis. The remaining financial assets are assessed collectively in groups that share
similar credit risk characteristics. Due the macro-economic environment and uncertainties including
increasing inflationary pressure on HEINEKEN\u2019s customers, more judgement is required in the
calculation of expected credit losses compared to the prior year. As part of these assessments,
HEINEKEN has incorporated all reasonable and supportable information available such as whether
there has been a breach of payment terms or deterioration of payment against payment terms, a
request for extended payment terms or a request for waived payment terms. For more information
on HEINEKEN's credit risk exposure refer to note 11.5.
Accounting policies
Trade and other receivables are held by HEINEKEN to collect the related cash flows. These
receivables are measured at fair value and subsequently at amortised cost minus any impairment
losses. Trade and other receivables are derecognised by HEINEKEN when substantially all risks and
rewards are transferred or if HEINEKEN does not retain control over the receivables.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNjUvZnJhZzo1OGYwYWI0ZTQ0ZDU0Zjg4YWI4Zjc4NzBkYWI1YThkZS90ZXh0cmVnaW9uOjU4ZjBhYjRlNDRkNTRmODhhYjhmNzg3MGRhYjVhOGRlXzU0OTc1NTgxMzg5NDI_32d64952-80e5-4360-99e7-66f564f166f5": { "value": "
The ageing of trade and other receivables (excluding prepayments) as at 31 December 2022 is as
follows:
2022
Past due
In millions of \u20ac
Total
Not past due
0-30 days
31-120 days
> 120 days
Gross
4,534
3,378
442
259
455
Allowance
(488)
(100)
(24)
(49)
(315)
4,046
3,278
418
210
140
2021
Past due
In millions of \u20ac
Total
Not past due
0-30 days
31-120 days
> 120 days
Gross
3,708
2,788
322
196
402
Allowance
(454)
(72)
(34)
(45)
(303)
3,254
2,716
288
151
99
The movement in allowance for credit losses for trade and other receivables during the year is as
follows:
In millions of \u20ac
2022
2021
Balance as at 1 January
454
504
Changes in consolidation
44
2
Addition to allowance
50
46
Allowance used
(47)
(77)
Allowance released
(12)
(18)
Other
(5)
(6)
Effect of movements in exchange rates
4
3
Balance as at 31 December
488
454
The movement in allowance for impairment losses for loans and advances to customers during the
year is as follows:
In millions of \u20ac
2022
2021
Balance as at 1 January
69
90
Transfers
1
(2)
Addition to allowance
9
5
Allowance used
(8)
(14)
Allowance released
(5)
(12)
Effect of movements in exchange rates
3
2
Balance as at 31 December
69
69
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNjUvZnJhZzo1OGYwYWI0ZTQ0ZDU0Zjg4YWI4Zjc4NzBkYWI1YThkZS90ZXh0cmVnaW9uOjU4ZjBhYjRlNDRkNTRmODhhYjhmNzg3MGRhYjVhOGRlXzU5_a5f40831-840a-4345-9e3a-826780c8f73b": { "value": "
Trade and other receivables are held by HEINEKEN to collect the related cash flows. These
receivables are measured at fair value and subsequently at amortised cost minus any impairment
losses. Trade and other receivables are derecognised by HEINEKEN when substantially all risks and
rewards are transferred or if HEINEKEN does not retain control over the receivables.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNjgvZnJhZzpmOTgwOWMyYmQ0ZDQ0ZDIxYmE1NmQ1MjUzZDg1NDYzNi90ZXh0cmVnaW9uOmY5ODA5YzJiZDRkNDRkMjFiYTU2ZDUyNTNkODU0NjM2XzU0OTc1NTgxMzg5MTc_0469470c-c79f-4a0d-a655-2493063be29c": { "value": "
7.3\u00a0 \u00a0 Trade and other payables
In the ordinary course of business, payable positions arise towards suppliers of goods and services,
as well as to other parties. Refer to the table below for the different types of trade and other
payables.
In millions of \u20ac
2022
2021
Trade payables
5,852
4,631
Accruals
1,802
1,615
Taxation and social security contributions
1,103
999
Interest
172
177
Dividends
25
23
Other payables
329
305
9,283
7,750
In 2022, the increase in trade payables is mainly due to inflation in commodity prices related to raw
materials and increased prices for transport.\u00a0
Accounting estimates
HEINEKEN makes estimates in the determination of discount accruals. When discounts are provided
to customers, these reduce the transaction price and consequently the revenue. The conditional
discounts in revenue (refer to note 6.1) are estimated based on accumulated experience supported
by historical and current sales information. Expected sales volumes are determined taking into
account (historical) sales patterns and other relevant information. A discount accrual is recognised
for expected volume and discounts due to customers in relation to sales made until the end of the
reporting period.
Accounting policies
Trade and other payables are initially measured at fair value and subsequently at amortised cost.
Trade payables are derecognised when the contractual obligation is either discharged, cancelled or
expired.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNjgvZnJhZzpmOTgwOWMyYmQ0ZDQ0ZDIxYmE1NmQ1MjUzZDg1NDYzNi90ZXh0cmVnaW9uOmY5ODA5YzJiZDRkNDRkMjFiYTU2ZDUyNTNkODU0NjM2XzU0OTc1NTgxMzg5MTk_46a14869-769b-4f20-8b6b-320ad5f7f587": { "value": "
Trade and other payables are initially measured at fair value and subsequently at amortised cost.
Trade payables are derecognised when the contractual obligation is either discharged, cancelled or
expired.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzEvZnJhZzo5OTBlZjZmM2Q4ZGQ0Y2Q3OTIxZDJjZmVmOTM4MTk3Yi90ZXh0cmVnaW9uOjk5MGVmNmYzZDhkZDRjZDc5MjFkMmNmZWY5MzgxOTdiXzU0OTc1NTgxMzg5NDI_fe182c66-20c1-4f31-ace8-a722d531b449": { "value": "
7.4\u00a0 \u00a0 Returnable packaging materials
HEINEKEN uses returnable packaging materials such as glass bottles, crates and kegs in selling the
finished products to the customer.
Returnable packaging materials
The majority of returnable packaging materials are classified as property, plant and equipment. The
category 'Other fixed assets' in property, plant and equipment (refer to note 8.2) includes \u20ac1,018
million (2021: \u20ac830 million) of returnable packaging materials.
Returnable packaging deposit liability
In certain markets, HEINEKEN has the legal or constructive obligation to take back the materials
from the market. A deposit value is generally charged upon the sale of the finished product, which is
reimbursed when the empty returnable packaging material is returned.
In millions of \u20ac
2022
2021
Returnable packaging deposits
545
476
Accounting estimates
The main accounting estimate relating to returnable packaging materials is determining the
returnable packaging materials in the market and the expected return thereof. This is based on
circulation times and losses of returnable packaging materials in the market.
Accounting policies
Returnable packaging materials\u00a0
Returnable packaging materials may be classified as property, plant and equipment or inventory.
The classification mainly depends on whether ownership is transferred and if HEINEKEN has the
legal or constructive obligation to buy back the materials.
Refer to note 8.2 for the general accounting policy on property, plant and equipment. Specifically for
returnable packaging materials, the estimated useful life depends on the loss of the materials in the
market as well as on HEINEKEN's sites.
Returnable packaging deposit liability\u00a0
HEINEKEN recognises a deposit liability when a legal or constructive obligation exists to reimburse
the customer for returnable packaging materials that are returned. The returnable packaging
deposit liability is based on the estimated returnable packaging materials in the market, the
expected return thereof and the deposit value.
In light of increasing inflationary pressures and HEINEKEN\u2019s BaBW ambitions, the deposit value for a
number of returnable packaging materials were increased. In the event the deposit value is
increased, the relating liability is remeasured through profit and loss taking into account the
returnable packaging materials which are already in the market.", "dimensions": { "concept": "heiho:DisclosureOfReturnablePackagingMaterialTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzEvZnJhZzo5OTBlZjZmM2Q4ZGQ0Y2Q3OTIxZDJjZmVmOTM4MTk3Yi90ZXh0cmVnaW9uOjk5MGVmNmYzZDhkZDRjZDc5MjFkMmNmZWY5MzgxOTdiXzU0OTc1NTgxMzg5NDQ_af696533-4cb3-4a3b-8ffd-9c3fbe2ebd6a": { "value": "
Returnable packaging materials\u00a0
Returnable packaging materials may be classified as property, plant and equipment or inventory.
The classification mainly depends on whether ownership is transferred and if HEINEKEN has the
legal or constructive obligation to buy back the materials.
Refer to note 8.2 for the general accounting policy on property, plant and equipment. Specifically for
returnable packaging materials, the estimated useful life depends on the loss of the materials in the
market as well as on HEINEKEN's sites.
Returnable packaging deposit liability\u00a0
HEINEKEN recognises a deposit liability when a legal or constructive obligation exists to reimburse
the customer for returnable packaging materials that are returned. The returnable packaging
deposit liability is based on the estimated returnable packaging materials in the market, the
expected return thereof and the deposit value.
In light of increasing inflationary pressures and HEINEKEN\u2019s BaBW ambitions, the deposit value for a
number of returnable packaging materials were increased. In the event the deposit value is
increased, the relating liability is remeasured through profit and loss taking into account the
returnable packaging materials which are already in the market.", "dimensions": { "concept": "heiho:DescriptionOfAccountingPolicyForReturnablePackagingTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkwOTU_4fa03f6e-6a57-468a-ab4e-486c25312bb2": { "value": "
8.1\u00a0 \u00a0 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.
2022
2021
In millions of \u20ac
Note
Goodwill
Brands
Customer-
related
intangibles
Contract-
based
intangibles
Software,
research and
development
and other
Total
Goodwill
Brands
Customer-
related
intangibles
Contract-
based
intangibles
Software,
research and
development
and other
Total
Cost
Balance as at 1 January
12,278
8,712
2,172
1,033
1,185
25,380
11,149
4,552
2,051
946
1,081
19,779
Hyperinflation restatement to 1 January 2022
108
7
\u2014
\u2014
1
116
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation
109
229
10
\u2014
(3)
345
644
3,644
\u2014
(4)
(3)
4,281
Purchased/internally developed
\u2014
\u2014
5
7
208
220
\u2014
112
1
36
124
273
Transfer (to)/from assets classified as held for sale
10.2
\u2014
(17)
\u2014
\u2014
(21)
(38)
\u2014
(2)
\u2014
\u2014
(1)
(3)
Disposals
\u2014
(2)
\u2014
(1)
(22)
(25)
\u2014
(1)
\u2014
\u2014
(31)
(32)
Hyperinflation adjustment
49
3
\u2014
\u2014
1
53
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
174
10
115
29
15
343
485
407
120
55
15
1,082
Balance as at 31 December
12,718
8,942
2,302
1,068
1,364
26,394
12,278
8,712
2,172
1,033
1,185
25,380
Amortisation and impairment losses
Balance as at 1 January
(468)
(1,708)
(1,352)
(385)
(705)
(4,618)
(471)
(1,409)
(1,182)
(332)
(618)
(4,012)
Hyperinflation restatement to 1 January 2022
\u2014
(3)
\u2014
\u2014
\u2014
(3)
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
(3)
(3)
Amortisation charge for the year
6.6
\u2014
(201)
(118)
(12)
(114)
(445)
\u2014
(149)
(108)
(28)
(104)
(389)
Impairment losses
6.6
\u2014
\u2014
\u2014
(1)
\u2014
(1)
\u2014
(134)
\u2014
\u2014
\u2014
(134)
Reversals of impairments
6.6
\u2014
173
16
\u2014
1
190
\u2014
53
9
\u2014
\u2014
62
Transfer to/(from) assets classified as held for sale
10.2
\u2014
18
\u2014
\u2014
13
31
\u2014
2
\u2014
\u2014
1
3
Disposals
\u2014
2
\u2014
1
15
18
\u2014
1
\u2014
\u2014
25
26
Hyperinflation adjustment
\u2014
(2)
\u2014
\u2014
(1)
(3)
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
\u2014
(61)
(82)
(3)
(9)
(155)
3
(72)
(71)
(25)
(6)
(171)
Balance as at 31 December
(468)
(1,782)
(1,536)
(400)
(800)
(4,986)
(468)
(1,708)
(1,352)
(385)
(705)
(4,618)
Carrying amount
As at 1 January
11,810
7,004
820
648
480
20,762
10,678
3,143
869
614
463
15,767
As at 31 December
12,250
7,160
766
668
564
21,408
11,810
7,004
820
648
480
20,762
In 2022, there has been a general increase in the WACC applied across most CGUs, due to increased
interest rates.
Impairment losses
The annual goodwill impairment test did not result in an impairment loss for the current year (2021:
nil). The impairment test required as a result of the identification of impairment indicators resulted
in an impairment reversal of \u20ac189 million on intangible assets other than goodwill (2021: \u20ac72 million
on intangible assets other than goodwill, net impairment), which was charged to profit and loss
(refer to note 8.2).
Sensitivity to changes in assumptions
The outcome of a sensitivity analysis of a 200 basis points adverse change in key assumptions (i.e.
lower growth rates or higher discount rates respectively) did not result in a materially different
outcome for the impairment test.
Brands, customer-related and contract-based intangibles\u00a0
The main brands capitalised are the brands acquired in various acquisitions. The main customer-
related and contract-based intangibles relate to customer relationships (constituted either by way of
a contractual agreement or by way of non-contractual relations) and re-acquired rights.
Accounting estimates and judgements
The cash flow projections used in the value in use calculations for goodwill impairment testing
contain various judgements and estimations as described in the key assumptions for the VIU
calculations. Such judgements and estimates are subject to change because of changing economic
conditions and climate impact and actual cash flows may differ from forecasts. The below additional
considerations have been applied by HEINEKEN regarding the potential financial impact of the
macro-economic environment and uncertainties including increasing inflationary pressures
worldwide:
\u25a0Changes in the interest rate environment are taken into consideration when determining the
discount rates
\u25a0Terminal growth rates do not exceed the long-term annual inflation rate of the country or region,
thus excluding any increased inflation growth experiences in the short-term
\u25a0Sensitivity scenarios are applied to the key assumptions used in the impairment testing.
The impact of climate change risk on future cash flows have also been considered at an CGU and
asset level, including committed capex and operational expenditure. No material financial impacts
to the current year impairment assessment were identified.
For intangible assets, other than goodwill, estimates are required to determine the (remaining)
useful lives. Useful lives are determined based on the market position (for brands), estimated
remaining useful life of the customer relationships or the period of the contractual arrangements, or
estimates on technological and commercial developments (for software/development expenditure).
Amortisation is charged to profit or loss on a straight-line basis over the estimated useful life.
HEINEKEN believes that straight-line depreciation most accurately reflects the expected pattern of
consumption of the future economic benefits embodied in the intangible asset.
Accounting policies
Goodwill
Goodwill represents the difference between the fair value of the net assets acquired and the
transaction price of the acquisition. Goodwill arising on the acquisition of associates and joint
ventures is included in the carrying amount of the associates and joint ventures.\u00a0
Goodwill is measured at cost less accumulated impairment losses. Goodwill is allocated to individual
or groups of CGUs for impairment testing and is tested annually for impairment. Negative goodwill
is recognised directly in profit or loss as other income. An impairment loss in respect of goodwill
cannot be reversed.
Brands, customer-related and contract-based intangibles
Brands, customer-related and contract-based intangibles acquired as part of a business combination
are recognised at fair value. Otherwise, these acquired intangibles are recognised at cost and
amortised over the estimated useful life of the individual brand, respectively over the remaining
useful life of the customer relationships or the period of the contractual arrangements.
Strategic brands are well-known international/local brands with a strong market position and an
established brand name.
Software, research and development and other intangible assets
Purchased software is measured at cost less accumulated amortisation. Expenditure on internally
developed software is capitalised when the expenditure qualifies as development activities,
otherwise, it is recognised in profit or loss when incurred.
Expenditure on research activities, undertaken with the prospect of gaining new technical
knowledge, is recognised in profit or loss when incurred.
Amortisation
Amortisation is calculated over the cost of the asset less its residual value. Intangible assets with a
finite life are amortised on a straight-line basis over their estimated useful lives from the date they
are available for use. The estimated useful lives are as follows:
Strategic brands
40 - 50 years
Other brands
5 - 25 years
Customer-related and contract-based intangibles
5 - 25 years
Re-acquired rights
3 - 12 years
Software
3 - 7 years
Capitalised development costs
3 years
The amortisation method, useful lives and residual values are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
De-recognition of intangible assets
Intangible assets are derecognised when disposed of or sold. Gains on sale of intangible assets are
presented in profit or loss as other income (refer to note 6.2); losses on sale are included in
amortisation. Goodwill is derecognised when the related CGU is sold.
Impairment of non-financial assets
At each reporting date, HEINEKEN reviews the carrying amounts of its non-financial assets (except
for inventories and deferred tax assets) to determine whether there is any indication of impairment.
If any such indication exists, the recoverable amount is estimated. The existence of any immediate
or short-term physical threats due to climate change were also considered in assessing for any
indication of impairment. Furthermore, HEINEKEN assesses goodwill and other intangible assets
with an indefinite useful life annually for impairment.
For impairment testing, assets are grouped into the smallest group of assets that generate cash
inflows from continuing use. The CGU for other non-financial assets is often the operating company
on a country level. The recoverable amount of an asset or CGU is the higher of an asset\u2019s FVLCD and
VIU. In assessing the VIU, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money
and risks specific to the asset or CGU.
An impairment loss is recognised in profit or loss if the carrying amount of an asset or its CGU
exceeds its recoverable amount. Impairment losses are first allocated to goodwill and intangible
assets with an indefinite useful life. A remaining impairment loss is then allocated to the other assets
in the unit on a pro-rata basis. In respect of other assets, impairment losses recognised in prior
periods are assessed at each reporting date for any indications that the loss has decreased or no
longer exists. An impairment loss is reversed if there has been a change in the estimates used to
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation if no impairment loss had been recognised.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkwOTU_72edb99c-8c60-492d-8f66-8eecbc0599ca": { "value": "
8.1\u00a0 \u00a0 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.
2022
2021
In millions of \u20ac
Note
Goodwill
Brands
Customer-
related
intangibles
Contract-
based
intangibles
Software,
research and
development
and other
Total
Goodwill
Brands
Customer-
related
intangibles
Contract-
based
intangibles
Software,
research and
development
and other
Total
Cost
Balance as at 1 January
12,278
8,712
2,172
1,033
1,185
25,380
11,149
4,552
2,051
946
1,081
19,779
Hyperinflation restatement to 1 January 2022
108
7
\u2014
\u2014
1
116
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation
109
229
10
\u2014
(3)
345
644
3,644
\u2014
(4)
(3)
4,281
Purchased/internally developed
\u2014
\u2014
5
7
208
220
\u2014
112
1
36
124
273
Transfer (to)/from assets classified as held for sale
10.2
\u2014
(17)
\u2014
\u2014
(21)
(38)
\u2014
(2)
\u2014
\u2014
(1)
(3)
Disposals
\u2014
(2)
\u2014
(1)
(22)
(25)
\u2014
(1)
\u2014
\u2014
(31)
(32)
Hyperinflation adjustment
49
3
\u2014
\u2014
1
53
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
174
10
115
29
15
343
485
407
120
55
15
1,082
Balance as at 31 December
12,718
8,942
2,302
1,068
1,364
26,394
12,278
8,712
2,172
1,033
1,185
25,380
Amortisation and impairment losses
Balance as at 1 January
(468)
(1,708)
(1,352)
(385)
(705)
(4,618)
(471)
(1,409)
(1,182)
(332)
(618)
(4,012)
Hyperinflation restatement to 1 January 2022
\u2014
(3)
\u2014
\u2014
\u2014
(3)
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
(3)
(3)
Amortisation charge for the year
6.6
\u2014
(201)
(118)
(12)
(114)
(445)
\u2014
(149)
(108)
(28)
(104)
(389)
Impairment losses
6.6
\u2014
\u2014
\u2014
(1)
\u2014
(1)
\u2014
(134)
\u2014
\u2014
\u2014
(134)
Reversals of impairments
6.6
\u2014
173
16
\u2014
1
190
\u2014
53
9
\u2014
\u2014
62
Transfer to/(from) assets classified as held for sale
10.2
\u2014
18
\u2014
\u2014
13
31
\u2014
2
\u2014
\u2014
1
3
Disposals
\u2014
2
\u2014
1
15
18
\u2014
1
\u2014
\u2014
25
26
Hyperinflation adjustment
\u2014
(2)
\u2014
\u2014
(1)
(3)
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
\u2014
(61)
(82)
(3)
(9)
(155)
3
(72)
(71)
(25)
(6)
(171)
Balance as at 31 December
(468)
(1,782)
(1,536)
(400)
(800)
(4,986)
(468)
(1,708)
(1,352)
(385)
(705)
(4,618)
Carrying amount
As at 1 January
11,810
7,004
820
648
480
20,762
10,678
3,143
869
614
463
15,767
As at 31 December
12,250
7,160
766
668
564
21,408
11,810
7,004
820
648
480
20,762
In 2022, there has been a general increase in the WACC applied across most CGUs, due to increased
interest rates.
Impairment losses
The annual goodwill impairment test did not result in an impairment loss for the current year (2021:
nil). The impairment test required as a result of the identification of impairment indicators resulted
in an impairment reversal of \u20ac189 million on intangible assets other than goodwill (2021: \u20ac72 million
on intangible assets other than goodwill, net impairment), which was charged to profit and loss
(refer to note 8.2).
Sensitivity to changes in assumptions
The outcome of a sensitivity analysis of a 200 basis points adverse change in key assumptions (i.e.
lower growth rates or higher discount rates respectively) did not result in a materially different
outcome for the impairment test.
Brands, customer-related and contract-based intangibles\u00a0
The main brands capitalised are the brands acquired in various acquisitions. The main customer-
related and contract-based intangibles relate to customer relationships (constituted either by way of
a contractual agreement or by way of non-contractual relations) and re-acquired rights.
Accounting estimates and judgements
The cash flow projections used in the value in use calculations for goodwill impairment testing
contain various judgements and estimations as described in the key assumptions for the VIU
calculations. Such judgements and estimates are subject to change because of changing economic
conditions and climate impact and actual cash flows may differ from forecasts. The below additional
considerations have been applied by HEINEKEN regarding the potential financial impact of the
macro-economic environment and uncertainties including increasing inflationary pressures
worldwide:
\u25a0Changes in the interest rate environment are taken into consideration when determining the
discount rates
\u25a0Terminal growth rates do not exceed the long-term annual inflation rate of the country or region,
thus excluding any increased inflation growth experiences in the short-term
\u25a0Sensitivity scenarios are applied to the key assumptions used in the impairment testing.
The impact of climate change risk on future cash flows have also been considered at an CGU and
asset level, including committed capex and operational expenditure. No material financial impacts
to the current year impairment assessment were identified.
For intangible assets, other than goodwill, estimates are required to determine the (remaining)
useful lives. Useful lives are determined based on the market position (for brands), estimated
remaining useful life of the customer relationships or the period of the contractual arrangements, or
estimates on technological and commercial developments (for software/development expenditure).
Amortisation is charged to profit or loss on a straight-line basis over the estimated useful life.
HEINEKEN believes that straight-line depreciation most accurately reflects the expected pattern of
consumption of the future economic benefits embodied in the intangible asset.
Accounting policies
Goodwill
Goodwill represents the difference between the fair value of the net assets acquired and the
transaction price of the acquisition. Goodwill arising on the acquisition of associates and joint
ventures is included in the carrying amount of the associates and joint ventures.\u00a0
Goodwill is measured at cost less accumulated impairment losses. Goodwill is allocated to individual
or groups of CGUs for impairment testing and is tested annually for impairment. Negative goodwill
is recognised directly in profit or loss as other income. An impairment loss in respect of goodwill
cannot be reversed.
Brands, customer-related and contract-based intangibles
Brands, customer-related and contract-based intangibles acquired as part of a business combination
are recognised at fair value. Otherwise, these acquired intangibles are recognised at cost and
amortised over the estimated useful life of the individual brand, respectively over the remaining
useful life of the customer relationships or the period of the contractual arrangements.
Strategic brands are well-known international/local brands with a strong market position and an
established brand name.
Software, research and development and other intangible assets
Purchased software is measured at cost less accumulated amortisation. Expenditure on internally
developed software is capitalised when the expenditure qualifies as development activities,
otherwise, it is recognised in profit or loss when incurred.
Expenditure on research activities, undertaken with the prospect of gaining new technical
knowledge, is recognised in profit or loss when incurred.
Amortisation
Amortisation is calculated over the cost of the asset less its residual value. Intangible assets with a
finite life are amortised on a straight-line basis over their estimated useful lives from the date they
are available for use. The estimated useful lives are as follows:
Strategic brands
40 - 50 years
Other brands
5 - 25 years
Customer-related and contract-based intangibles
5 - 25 years
Re-acquired rights
3 - 12 years
Software
3 - 7 years
Capitalised development costs
3 years
The amortisation method, useful lives and residual values are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
De-recognition of intangible assets
Intangible assets are derecognised when disposed of or sold. Gains on sale of intangible assets are
presented in profit or loss as other income (refer to note 6.2); losses on sale are included in
amortisation. Goodwill is derecognised when the related CGU is sold.
Impairment of non-financial assets
At each reporting date, HEINEKEN reviews the carrying amounts of its non-financial assets (except
for inventories and deferred tax assets) to determine whether there is any indication of impairment.
If any such indication exists, the recoverable amount is estimated. The existence of any immediate
or short-term physical threats due to climate change were also considered in assessing for any
indication of impairment. Furthermore, HEINEKEN assesses goodwill and other intangible assets
with an indefinite useful life annually for impairment.
For impairment testing, assets are grouped into the smallest group of assets that generate cash
inflows from continuing use. The CGU for other non-financial assets is often the operating company
on a country level. The recoverable amount of an asset or CGU is the higher of an asset\u2019s FVLCD and
VIU. In assessing the VIU, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money
and risks specific to the asset or CGU.
An impairment loss is recognised in profit or loss if the carrying amount of an asset or its CGU
exceeds its recoverable amount. Impairment losses are first allocated to goodwill and intangible
assets with an indefinite useful life. A remaining impairment loss is then allocated to the other assets
in the unit on a pro-rata basis. In respect of other assets, impairment losses recognised in prior
periods are assessed at each reporting date for any indications that the loss has decreased or no
longer exists. An impairment loss is reversed if there has been a change in the estimates used to
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation if no impairment loss had been recognised.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkwOTg_e2c4a7df-2da0-4499-8694-9f74f01bda65": { "value": "
Goodwill impairment testing
For impairment testing, goodwill in respect of Europe, Americas (excluding Brazil) and Asia Pacific
(excluding India) is allocated and monitored on a regional basis. For Brazil, India, subsidiaries within
Africa, Middle East & Eastern Europe and Heineken\u00a0N.V. Head Office, goodwill is allocated and
monitored on an individual country basis. The total amount of goodwill of \u20ac12,250 million (2021:
\u20ac11,810 million) is allocated to each (group of) Cash Generating Unit (CGU) as follows:
The increase in goodwill of \u20ac440 million compared to 2021, mainly relates to application of
hyperinflation accounting in Ethiopia of \u20ac157 million and the movement in exchange rates of \u20ac174
million.
The carrying amount of a CGU is compared to the recoverable amount of the CGU. The recoverable
amounts of the (group of) CGUs are based on the higher of the fair value less costs of disposal
(FVLCD) and value in use (VIU) calculations. CGUs for which the recoverable amount is based on a
VIU model represent 94% of goodwill. VIU is determined by discounting the future cash flows
generated from the continuing use of the CGU using a pre-tax discount rate.
The key assumptions used for the value in use calculations are as follows:
\u25a0Cash flows are projected based on actual operating results and the approved business plan. Cash
flows thereafter are extrapolated up to a 10-year period (Europe 5-year) using an expected
annual volume growth rate per country, which is based on external sources. The extrapolated cash
flows are therefore projected using steady or progressively declining net cash flow growth rates.
Based on past experience, management considers this period to reflect the long-term
development of the local beer business.
\u25a0The beer price growth per year, after the forecast period, is assumed to be the expected country-
specific annual long-term inflation, which is based on external sources.
\u25a0Cash flows after the first 10-year period (Europe 5-year) are extrapolated using a perpetual
growth rate equal to the expected 30-year average inflation to calculate the terminal recoverable
amount. For Europe, a return on inflation-linked bond rates is used to extrapolate cash flows.
\u25a0A CGU-specific pre-tax weighted average cost of capital (WACC) was applied per CGU in
determining the recoverable amount of the\u00a0units.
The values assigned to the key assumptions used for the VIU calculations are as follows:
In %
Pre-tax
WACC
Expected annual
long-term inflation
applied for
years 2026-2032
Expected volume
growth rates
applied for
years 2026-2032
Europe
10.2
2.1
1.3
Americas (excluding Brazil)
12.3
2.9
1.6
Brazil
15.8
3.1
3.7
Africa, Middle East & Eastern Europe
16.6 - 30.1
4.9 - 8.6
1.5 - 4.4
Asia Pacific (excluding India)
13.6
3.3
1.4
Heineken N.V. Head Office
13.5
3.3
1.7
In 2022, there has been a general increase in the WACC applied across most CGUs, due to increased
interest rates.
Impairment losses
The annual goodwill impairment test did not result in an impairment loss for the current year (2021:
nil). The impairment test required as a result of the identification of impairment indicators resulted
in an impairment reversal of \u20ac189 million on intangible assets other than goodwill (2021: \u20ac72 million
on intangible assets other than goodwill, net impairment), which was charged to profit and loss
(refer to note 8.2).
Sensitivity to changes in assumptions
The outcome of a sensitivity analysis of a 200 basis points adverse change in key assumptions (i.e.
lower growth rates or higher discount rates respectively) did not result in a materially different
outcome for the impairment test.
Brands, customer-related and contract-based intangibles\u00a0
The main brands capitalised are the brands acquired in various acquisitions. The main customer-
related and contract-based intangibles relate to customer relationships (constituted either by way of
a contractual agreement or by way of non-contractual relations) and re-acquired rights.
Accounting estimates and judgements
The cash flow projections used in the value in use calculations for goodwill impairment testing
contain various judgements and estimations as described in the key assumptions for the VIU
calculations. Such judgements and estimates are subject to change because of changing economic
conditions and climate impact and actual cash flows may differ from forecasts. The below additional
considerations have been applied by HEINEKEN regarding the potential financial impact of the
macro-economic environment and uncertainties including increasing inflationary pressures
worldwide:
\u25a0Changes in the interest rate environment are taken into consideration when determining the
discount rates
\u25a0Terminal growth rates do not exceed the long-term annual inflation rate of the country or region,
thus excluding any increased inflation growth experiences in the short-term
\u25a0Sensitivity scenarios are applied to the key assumptions used in the impairment testing.
The impact of climate change risk on future cash flows have also been considered at an CGU and
asset level, including committed capex and operational expenditure. No material financial impacts
to the current year impairment assessment were identified.
For intangible assets, other than goodwill, estimates are required to determine the (remaining)
useful lives. Useful lives are determined based on the market position (for brands), estimated
remaining useful life of the customer relationships or the period of the contractual arrangements, or
estimates on technological and commercial developments (for software/development expenditure).
Amortisation is charged to profit or loss on a straight-line basis over the estimated useful life.
HEINEKEN believes that straight-line depreciation most accurately reflects the expected pattern of
consumption of the future economic benefits embodied in the intangible asset.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkwOTk_b66dddf6-9d1f-4575-9c39-413e8c447d51": { "value": "
Goodwill
Goodwill represents the difference between the fair value of the net assets acquired and the
transaction price of the acquisition. Goodwill arising on the acquisition of associates and joint
ventures is included in the carrying amount of the associates and joint ventures.\u00a0
Goodwill is measured at cost less accumulated impairment losses. Goodwill is allocated to individual
or groups of CGUs for impairment testing and is tested annually for impairment. Negative goodwill
is recognised directly in profit or loss as other income. An impairment loss in respect of goodwill
cannot be reversed.
Brands, customer-related and contract-based intangibles
Brands, customer-related and contract-based intangibles acquired as part of a business combination
are recognised at fair value. Otherwise, these acquired intangibles are recognised at cost and
amortised over the estimated useful life of the individual brand, respectively over the remaining
useful life of the customer relationships or the period of the contractual arrangements.
Strategic brands are well-known international/local brands with a strong market position and an
established brand name.
Software, research and development and other intangible assets
Purchased software is measured at cost less accumulated amortisation. Expenditure on internally
developed software is capitalised when the expenditure qualifies as development activities,
otherwise, it is recognised in profit or loss when incurred.
Expenditure on research activities, undertaken with the prospect of gaining new technical
knowledge, is recognised in profit or loss when incurred.
Amortisation
Amortisation is calculated over the cost of the asset less its residual value. Intangible assets with a
finite life are amortised on a straight-line basis over their estimated useful lives from the date they
are available for use. The estimated useful lives are as follows:
Strategic brands
40 - 50 years
Other brands
5 - 25 years
Customer-related and contract-based intangibles
5 - 25 years
Re-acquired rights
3 - 12 years
Software
3 - 7 years
Capitalised development costs
3 years
The amortisation method, useful lives and residual values are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
De-recognition of intangible assets
Intangible assets are derecognised when disposed of or sold. Gains on sale of intangible assets are
presented in profit or loss as other income (refer to note 6.2); losses on sale are included in
amortisation. Goodwill is derecognised when the related CGU is sold.
Impairment of non-financial assets
At each reporting date, HEINEKEN reviews the carrying amounts of its non-financial assets (except
for inventories and deferred tax assets) to determine whether there is any indication of impairment.
If any such indication exists, the recoverable amount is estimated. The existence of any immediate
or short-term physical threats due to climate change were also considered in assessing for any
indication of impairment. Furthermore, HEINEKEN assesses goodwill and other intangible assets
with an indefinite useful life annually for impairment.
For impairment testing, assets are grouped into the smallest group of assets that generate cash
inflows from continuing use. The CGU for other non-financial assets is often the operating company
on a country level. The recoverable amount of an asset or CGU is the higher of an asset\u2019s FVLCD and
VIU. In assessing the VIU, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money
and risks specific to the asset or CGU.
An impairment loss is recognised in profit or loss if the carrying amount of an asset or its CGU
exceeds its recoverable amount. Impairment losses are first allocated to goodwill and intangible
assets with an indefinite useful life. A remaining impairment loss is then allocated to the other assets
in the unit on a pro-rata basis. In respect of other assets, impairment losses recognised in prior
periods are assessed at each reporting date for any indications that the loss has decreased or no
longer exists. An impairment loss is reversed if there has been a change in the estimates used to
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation if no impairment loss had been recognised.
HEINEKEN reviews whether indicators for impairment exist on a CGU level. When an indicator of
impairment exists, assets are tested for impairment. Impairment losses on assets, other than
goodwill, recognised in prior periods are assessed at each reporting date for any indication of a
reversal, due to observable indications that the asset's value has increased significantly or other
significant changes with favourable effects.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkwOTk_dcce4b91-cfd6-46c3-aeea-3577b32f0942": { "value": "
Goodwill
Goodwill represents the difference between the fair value of the net assets acquired and the
transaction price of the acquisition. Goodwill arising on the acquisition of associates and joint
ventures is included in the carrying amount of the associates and joint ventures.\u00a0
Goodwill is measured at cost less accumulated impairment losses. Goodwill is allocated to individual
or groups of CGUs for impairment testing and is tested annually for impairment. Negative goodwill
is recognised directly in profit or loss as other income. An impairment loss in respect of goodwill
cannot be reversed.
Brands, customer-related and contract-based intangibles
Brands, customer-related and contract-based intangibles acquired as part of a business combination
are recognised at fair value. Otherwise, these acquired intangibles are recognised at cost and
amortised over the estimated useful life of the individual brand, respectively over the remaining
useful life of the customer relationships or the period of the contractual arrangements.
Strategic brands are well-known international/local brands with a strong market position and an
established brand name.
Software, research and development and other intangible assets
Purchased software is measured at cost less accumulated amortisation. Expenditure on internally
developed software is capitalised when the expenditure qualifies as development activities,
otherwise, it is recognised in profit or loss when incurred.
Expenditure on research activities, undertaken with the prospect of gaining new technical
knowledge, is recognised in profit or loss when incurred.
Amortisation
Amortisation is calculated over the cost of the asset less its residual value. Intangible assets with a
finite life are amortised on a straight-line basis over their estimated useful lives from the date they
are available for use. The estimated useful lives are as follows:
Strategic brands
40 - 50 years
Other brands
5 - 25 years
Customer-related and contract-based intangibles
5 - 25 years
Re-acquired rights
3 - 12 years
Software
3 - 7 years
Capitalised development costs
3 years
The amortisation method, useful lives and residual values are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
De-recognition of intangible assets
Intangible assets are derecognised when disposed of or sold. Gains on sale of intangible assets are
presented in profit or loss as other income (refer to note 6.2); losses on sale are included in
amortisation. Goodwill is derecognised when the related CGU is sold.
Impairment of non-financial assets
At each reporting date, HEINEKEN reviews the carrying amounts of its non-financial assets (except
for inventories and deferred tax assets) to determine whether there is any indication of impairment.
If any such indication exists, the recoverable amount is estimated. The existence of any immediate
or short-term physical threats due to climate change were also considered in assessing for any
indication of impairment. Furthermore, HEINEKEN assesses goodwill and other intangible assets
with an indefinite useful life annually for impairment.
For impairment testing, assets are grouped into the smallest group of assets that generate cash
inflows from continuing use. The CGU for other non-financial assets is often the operating company
on a country level. The recoverable amount of an asset or CGU is the higher of an asset\u2019s FVLCD and
VIU. In assessing the VIU, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money
and risks specific to the asset or CGU.
An impairment loss is recognised in profit or loss if the carrying amount of an asset or its CGU
exceeds its recoverable amount. Impairment losses are first allocated to goodwill and intangible
assets with an indefinite useful life. A remaining impairment loss is then allocated to the other assets
in the unit on a pro-rata basis. In respect of other assets, impairment losses recognised in prior
periods are assessed at each reporting date for any indications that the loss has decreased or no
longer exists. An impairment loss is reversed if there has been a change in the estimates used to
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation if no impairment loss had been recognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkxMDE_3b8b17e7-907d-4ee0-b62b-b3069da7924a": { "value": "
Goodwill represents the difference between the fair value of the net assets acquired and the
transaction price of the acquisition. Goodwill arising on the acquisition of associates and joint
ventures is included in the carrying amount of the associates and joint ventures.\u00a0
Goodwill is measured at cost less accumulated impairment losses. Goodwill is allocated to individual
or groups of CGUs for impairment testing and is tested annually for impairment. Negative goodwill
is recognised directly in profit or loss as other income. An impairment loss in respect of goodwill
cannot be reversed.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkxMDA_924ca108-38cf-464d-8185-248a491ae545": { "value": "
Brands, customer-related and contract-based intangibles
Brands, customer-related and contract-based intangibles acquired as part of a business combination
are recognised at fair value. Otherwise, these acquired intangibles are recognised at cost and
amortised over the estimated useful life of the individual brand, respectively over the remaining
useful life of the customer relationships or the period of the contractual arrangements.
Strategic brands are well-known international/local brands with a strong market position and an
established brand name.
Software, research and development and other intangible assets
Purchased software is measured at cost less accumulated amortisation. Expenditure on internally
developed software is capitalised when the expenditure qualifies as development activities,
otherwise, it is recognised in profit or loss when incurred.
Expenditure on research activities, undertaken with the prospect of gaining new technical
knowledge, is recognised in profit or loss when incurred.
Amortisation
Amortisation is calculated over the cost of the asset less its residual value. Intangible assets with a
finite life are amortised on a straight-line basis over their estimated useful lives from the date they
are available for use. The estimated useful lives are as follows:
Strategic brands
40 - 50 years
Other brands
5 - 25 years
Customer-related and contract-based intangibles
5 - 25 years
Re-acquired rights
3 - 12 years
Software
3 - 7 years
Capitalised development costs
3 years
The amortisation method, useful lives and residual values are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
De-recognition of intangible assets
Intangible assets are derecognised when disposed of or sold. Gains on sale of intangible assets are
presented in profit or loss as other income (refer to note 6.2); losses on sale are included in
amortisation. Goodwill is derecognised when the related CGU is sold.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yNzcvZnJhZzplMGI0ODA0YWIwNGM0NTgwODZkZDFkNGQ2NDhmNzUwYS90ZXh0cmVnaW9uOmUwYjQ4MDRhYjA0YzQ1ODA4NmRkMWQ0ZDY0OGY3NTBhXzU0OTc1NTgxMzkxMDI_40f4d751-2867-4d5b-bc1c-08e39428f97e": { "value": "
At each reporting date, HEINEKEN reviews the carrying amounts of its non-financial assets (except
for inventories and deferred tax assets) to determine whether there is any indication of impairment.
If any such indication exists, the recoverable amount is estimated. The existence of any immediate
or short-term physical threats due to climate change were also considered in assessing for any
indication of impairment. Furthermore, HEINEKEN assesses goodwill and other intangible assets
with an indefinite useful life annually for impairment.
For impairment testing, assets are grouped into the smallest group of assets that generate cash
inflows from continuing use. The CGU for other non-financial assets is often the operating company
on a country level. The recoverable amount of an asset or CGU is the higher of an asset\u2019s FVLCD and
VIU. In assessing the VIU, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessments of the time value of money
and risks specific to the asset or CGU.
An impairment loss is recognised in profit or loss if the carrying amount of an asset or its CGU
exceeds its recoverable amount. Impairment losses are first allocated to goodwill and intangible
assets with an indefinite useful life. A remaining impairment loss is then allocated to the other assets
in the unit on a pro-rata basis. In respect of other assets, impairment losses recognised in prior
periods are assessed at each reporting date for any indications that the loss has decreased or no
longer exists. An impairment loss is reversed if there has been a change in the estimates used to
determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation if no impairment loss had been recognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODAvZnJhZzpmZmU4ZGU0ZjJkODI0NDA4Yjk0MDllMjU2OWExZGQ0My90ZXh0cmVnaW9uOmZmZThkZTRmMmQ4MjQ0MDhiOTQwOWUyNTY5YTFkZDQzXzU0OTc1NTgxMzkyMTk_37e2d2fd-9d15-43e6-a2c1-67d6f42a86e3": { "value": "
8.2\u00a0 \u00a0 Property, plant and equipment
Property, plant and equipment (P,P&E) are fixed assets that are owned by HEINEKEN, as well as right
of use (ROU) assets under a lease agreement. Owned and ROU assets are held for use in HEINEKEN's
operating activities. Refer to the table below for the split between owned assets and ROU assets as
per balance sheet date:
In millions of \u20ac
2022
2021
Property, plant and equipment - owned assets
12,610
11,518
Right of use assets
1,013
883
13,623
12,401
Owned assets
The table below details the historical cost per asset class and the movements during the year for owned assets.
2022
2021
In millions of \u20ac
Note
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Total
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Total
Cost
Balance as at 1 January
7,534
10,099
5,934
1,068
24,635
7,042
9,455
5,699
669
22,865
Hyperinflation restatement to 1 January 2022
72
161
102
1
336
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation and other transfers
63
36
2
(2)
99
187
171
13
13
384
Purchases
27
37
409
1,646
2,119
20
55
251
1,170
1,496
Transfer of completed projects under construction
237
646
462
(1,345)
\u2014
119
393
279
(791)
\u2014
Transfer (to)/from assets classified as held for sale
(163)
(269)
(84)
(4)
(520)
(21)
(29)
(9)
\u2014
(59)
Disposals
(49)
(150)
(289)
(5)
(493)
(40)
(112)
(384)
(6)
(542)
Hyperinflation adjustment
47
100
65
1
213
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
(3)
110
81
27
215
227
166
85
13
491
Balance as at 31 December
7,765
10,770
6,682
1,387
26,604
7,534
10,099
5,934
1,068
24,635
Depreciation and impairment losses
Balance as at 1 January
(2,759)
(6,048)
(4,247)
(63)
(13,117)
(2,586)
(5,605)
(3,999)
(69)
(12,259)
Hyperinflation restatement to 1 January 2022
(14)
(57)
(85)
\u2014
(156)
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation and other transfers
4
\u2014
1
\u2014
5
\u2014
(4)
4
\u2014
\u2014
Depreciation charge for the year
6.6
(172)
(513)
(625)
\u2014
(1,310)
(156)
(460)
(579)
\u2014
(1,195)
Impairment losses
6.6
(68)
(18)
(3)
(1)
(90)
(6)
(43)
(1)
(2)
(52)
Reversals of impairments
6.6
75
30
7
5
117
4
19
10
3
36
Transfer to/(from) assets classified as held for sale
80
177
63
\u2014
320
13
26
9
\u2014
48
Disposals
33
146
271
\u2014
450
34
110
374
\u2014
518
Hyperinflation adjustment
(14)
(20)
(65)
\u2014
(99)
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
(15)
(49)
(49)
(1)
(114)
(62)
(91)
(65)
5
(213)
Balance as at 31 December
(2,850)
(6,352)
(4,732)
(60)
(13,994)
(2,759)
(6,048)
(4,247)
(63)
(13,117)
Carrying amount
As at 1 January
4,775
4,051
1,687
1,005
11,518
4,456
3,850
1,700
600
10,606
As at 31 December
4,915
4,418
1,950
1,327
12,610
4,775
4,051
1,687
1,005
11,518
packaging and filling activities. Other fixed assets mainly consist of returnable packaging materials,
commercial fixed assets and furniture, fixtures and fittings. Refer to note 7.4 for further information
on returnable packaging materials that are included in this category.
Impairment losses
A net impairment reversal of \u20ac27 million on owned P,P&E (2021: \u20ac16 million, net impairment), \u20ac4
million impairment reversal on ROU assets (2021: \u20ac20 million, net impairment) and \u20ac189 million
impairment reversal on intangible assets with finite useful life (2021: \u20ac72 million, net impairment)
were recorded for the year ended 31 December 2022. The net impairment reversal mainly relates to
impairment reversal in the CGU Papua New Guinea (\u20ac234 million) which is included in the Asia
Pacific operating segment. The reversal is primarily driven by an improved performance and stronger
recovery from COVID-19 in a more favourable macro-economic environment, since the recognition
of the impairment in 2020.
The determination of the recoverable amount of Papua New Guinea is based on a VIU valuation,
which is based on a discounted 10-year cash flow forecast. The key assumptions used to determine
the cash flows are based on market expectations and management's best estimate. Cash flows
thereafter are extrapolated using a perpetual growth rate equal to the expected 30-year
compounded average inflation, in order to calculate the terminal recoverable amount.\u00a0
Impairments (reversals) are recorded on the line 'amortisation, depreciation and impairments' in the
Income Statement. For a split per asset class, refer to the movement schedules in notes 8.1 and 8.2.
See the table below for the key assumptions:
Papua New Guinea
In %
2023 - 2025
2026-2032
Pre-tax WACC (in local currency)
20.5
20.5
Expected annual long-term inflation
4.1
4.1
Expected volume growth
8.1
1.7
Right of use (ROU) assets
HEINEKEN leases stores, pubs, offices, warehouses, cars, (forklift) trucks and other equipment in the
ordinary course of business. HEINEKEN has around 36,000 leases with a wide range of different
terms and conditions, depending on local regulations and practices. Many leases contain extension
and termination options, which are included in the lease term if HEINEKEN is reasonably certain to
exercise the option. Refer to the table below for the carrying amount of ROU assets per asset class
per balance sheet date:
In millions of \u20ac
2022
2021
Land and buildings
830
692
Equipment
183
191
Carrying amount ROU assets as at 31 December
1,013
883
In 2022, \u20ac218 million was added to the ROU assets as a result of entering into new lease contracts
and the remeasurement of existing leases (2021: \u20ac223 million). The depreciation and impairments
of ROU assets for the financial year ending 31 December is as follows:
In millions of \u20ac
2022
2021
Land and buildings
174
180
Equipment
80
96
Depreciation and impairments for ROU assets
254
276
Accounting estimates and judgements
Estimates are required to determine the (remaining) useful lives of fixed assets. Useful lives are
determined based on an asset's age, the frequency of its use, repair and maintenance policy,
technology changes in production, redundancies or changes due to climate risks and expected
restructuring.
HEINEKEN estimates the expected residual value per asset item. The residual value is the higher of
the expected sales price (based on recent market transactions of similar sold items) and its material
scrap value.
Depreciation is charged to profit or loss on a straight-line basis over the estimated useful lives of
items of P,P&E. HEINEKEN believes that straight-line depreciation most closely reflects the expected
pattern of consumption of the future economic benefits embodied in the asset.
Judgement is required to determine the lease term. The assessment of whether HEINEKEN is
reasonably certain to exercise such options impacts the lease term, which as a result could affect the
amount of lease liabilities and ROU assets recognised.
Accounting policies
Owned assets
A fixed asset is recognised when it is probable that future economic benefits associated with the
P,P&E item will flow to HEINEKEN and when the cost of the P,P&E can be reliably measured. The
majority of the P,P&E of HEINEKEN are owned assets, rather than leased assets.
P,P&E are recognised at historical cost less accumulated depreciation and impairment losses.
Historical cost includes all costs directly attributable to the purchase of an asset. The cost of self-
constructed assets includes all directly attributable costs to make the asset ready for its intended
use. Spare parts that meet the definition of P,P&E are capitalised and accounted for accordingly. If
spare parts do not meet the recognition criteria of P,P&E, they are either carried in inventory or
consumed and recorded in profit or loss.
Subsequent costs are capitalised only when it is probable that the expenses will lead to future
economic benefits and can be measured reliably. The carrying amount of any component accounted
for as a separate asset is derecognised when replaced. All other repairs and maintenance are
charged to profit or loss during the reporting period in which they are incurred.
For the contractual commitments on ordered P,P&E refer to note 13.2.
Depreciation and impairments
Depreciation is calculated using the straight-line method, based on the estimated useful life of the
asset class. The\u00a0estimated useful lives of the main asset classes are as follows:
Buildings
15 - 40 years
Plant and equipment
5 - 30 years
Other fixed assets
3 - 10 years
Land and assets under construction are not depreciated. When assets under construction are ready
for their intended use, they are transferred to the relevant category and depreciation starts. All other
P,P&E items are depreciated over their estimated useful life to the asset's residual value.
The depreciation method, residual value and useful lives are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
HEINEKEN reviews whether indicators for impairment exist on a CGU level. When an indicator of
impairment exists, assets are tested for impairment. Impairment losses on assets, other than
goodwill, recognised in prior periods are assessed at each reporting date for any indication of a
reversal, due to observable indications that the asset's value has increased significantly or other
significant changes with favourable effects.\u00a0
Derecognition of Property, plant and equipment
P,P&E is derecognised when it is scrapped or sold. Gains on sale of P,P&E are presented in profit or
loss as other income (refer to note 6.2); losses on sale are included in depreciation.
Right of use (ROU) assets
Definition of a lease
A contract contains a lease if it provides the right to control the use of an identified asset for a
period of time in exchange for an amount payable to the lessor. The right to control the use of the
identified asset exists when having the right to obtain substantially all of the economic benefits
from the use of that asset and when having the right to direct the use of that asset.
HEINEKEN as a lessee
At the start date of the lease, HEINEKEN (lessee) recognises a ROU asset and a lease liability on the
balance sheet. The ROU asset is initially measured at cost, and subsequently at cost less
accumulated depreciation and impairment losses, and adjusted for certain remeasurements of the
lease liability. For measurement of the lease liability, refer to note 11.3.
HEINEKEN applies the following practical expedients for the recognition of leases:
\u25a0The short-term lease exemption means that leases with a duration of less than a year are
expensed in the income statement on a straight-line basis.
\u25a0The low-value lease exemption, meaning that leased assets with an individual value of \u20ac5,000 or
less if bought new, are expensed in the income statement on a straight-line basis.
HEINEKEN as a lessor
A lease is classified as a finance lease when it transfers substantially all the risks and rewards
relating to ownership of the underlying asset to the lessee. For contracts where HEINEKEN acts as an
intermediate lessor, the subleases are classified with reference to the ROU asset.
Lease related notes
For lease liabilities, refer to note 11.3 Borrowings. For short-term and low-value leases, refer to other
expenses in note 6.3 Raw materials, consumables and services. For the lease receivables, refer to
other receivables in note 8.4 Other non-current assets and other receivables in note 7.2 Trade and
other receivables. For the contractual maturities of lease liabilities, refer to note 11.5 Credit, liquidity
and market risk.", "dimensions": { "concept": "heiho:DisclosureOfPropertyPlantAndEquipmentAndRightOfUseAssetsTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODAvZnJhZzpmZmU4ZGU0ZjJkODI0NDA4Yjk0MDllMjU2OWExZGQ0My90ZXh0cmVnaW9uOmZmZThkZTRmMmQ4MjQ0MDhiOTQwOWUyNTY5YTFkZDQzXzU0OTc1NTgxMzkyMjM_4778d368-9a27-44b0-bbf5-d2fbd5c964f9": { "value": "
8.2\u00a0 \u00a0 Property, plant and equipment
Property, plant and equipment (P,P&E) are fixed assets that are owned by HEINEKEN, as well as right
of use (ROU) assets under a lease agreement. Owned and ROU assets are held for use in HEINEKEN's
operating activities. Refer to the table below for the split between owned assets and ROU assets as
per balance sheet date:
In millions of \u20ac
2022
2021
Property, plant and equipment - owned assets
12,610
11,518
Right of use assets
1,013
883
13,623
12,401
Owned assets
The table below details the historical cost per asset class and the movements during the year for owned assets.
2022
2021
In millions of \u20ac
Note
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Total
Land and
buildings
Plant and
equipment
Other
fixed assets
Under
construction
Total
Cost
Balance as at 1 January
7,534
10,099
5,934
1,068
24,635
7,042
9,455
5,699
669
22,865
Hyperinflation restatement to 1 January 2022
72
161
102
1
336
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation and other transfers
63
36
2
(2)
99
187
171
13
13
384
Purchases
27
37
409
1,646
2,119
20
55
251
1,170
1,496
Transfer of completed projects under construction
237
646
462
(1,345)
\u2014
119
393
279
(791)
\u2014
Transfer (to)/from assets classified as held for sale
(163)
(269)
(84)
(4)
(520)
(21)
(29)
(9)
\u2014
(59)
Disposals
(49)
(150)
(289)
(5)
(493)
(40)
(112)
(384)
(6)
(542)
Hyperinflation adjustment
47
100
65
1
213
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
(3)
110
81
27
215
227
166
85
13
491
Balance as at 31 December
7,765
10,770
6,682
1,387
26,604
7,534
10,099
5,934
1,068
24,635
Depreciation and impairment losses
Balance as at 1 January
(2,759)
(6,048)
(4,247)
(63)
(13,117)
(2,586)
(5,605)
(3,999)
(69)
(12,259)
Hyperinflation restatement to 1 January 2022
(14)
(57)
(85)
\u2014
(156)
\u2014
\u2014
\u2014
\u2014
\u2014
Changes in consolidation and other transfers
4
\u2014
1
\u2014
5
\u2014
(4)
4
\u2014
\u2014
Depreciation charge for the year
6.6
(172)
(513)
(625)
\u2014
(1,310)
(156)
(460)
(579)
\u2014
(1,195)
Impairment losses
6.6
(68)
(18)
(3)
(1)
(90)
(6)
(43)
(1)
(2)
(52)
Reversals of impairments
6.6
75
30
7
5
117
4
19
10
3
36
Transfer to/(from) assets classified as held for sale
80
177
63
\u2014
320
13
26
9
\u2014
48
Disposals
33
146
271
\u2014
450
34
110
374
\u2014
518
Hyperinflation adjustment
(14)
(20)
(65)
\u2014
(99)
\u2014
\u2014
\u2014
\u2014
\u2014
Effect of movements in exchange rates
(15)
(49)
(49)
(1)
(114)
(62)
(91)
(65)
5
(213)
Balance as at 31 December
(2,850)
(6,352)
(4,732)
(60)
(13,994)
(2,759)
(6,048)
(4,247)
(63)
(13,117)
Carrying amount
As at 1 January
4,775
4,051
1,687
1,005
11,518
4,456
3,850
1,700
600
10,606
As at 31 December
4,915
4,418
1,950
1,327
12,610
4,775
4,051
1,687
1,005
11,518
packaging and filling activities. Other fixed assets mainly consist of returnable packaging materials,
commercial fixed assets and furniture, fixtures and fittings. Refer to note 7.4 for further information
on returnable packaging materials that are included in this category.
Impairment losses
A net impairment reversal of \u20ac27 million on owned P,P&E (2021: \u20ac16 million, net impairment), \u20ac4
million impairment reversal on ROU assets (2021: \u20ac20 million, net impairment) and \u20ac189 million
impairment reversal on intangible assets with finite useful life (2021: \u20ac72 million, net impairment)
were recorded for the year ended 31 December 2022. The net impairment reversal mainly relates to
impairment reversal in the CGU Papua New Guinea (\u20ac234 million) which is included in the Asia
Pacific operating segment. The reversal is primarily driven by an improved performance and stronger
recovery from COVID-19 in a more favourable macro-economic environment, since the recognition
of the impairment in 2020.
The determination of the recoverable amount of Papua New Guinea is based on a VIU valuation,
which is based on a discounted 10-year cash flow forecast. The key assumptions used to determine
the cash flows are based on market expectations and management's best estimate. Cash flows
thereafter are extrapolated using a perpetual growth rate equal to the expected 30-year
compounded average inflation, in order to calculate the terminal recoverable amount.\u00a0
Impairments (reversals) are recorded on the line 'amortisation, depreciation and impairments' in the
Income Statement. For a split per asset class, refer to the movement schedules in notes 8.1 and 8.2.
See the table below for the key assumptions:
Papua New Guinea
In %
2023 - 2025
2026-2032
Pre-tax WACC (in local currency)
20.5
20.5
Expected annual long-term inflation
4.1
4.1
Expected volume growth
8.1
1.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV81NjI1L2ZyYWc6MDIxM2M0MzY4MmNhNDk2OTg4NGQ1MDNlZTAwYzgxOGEvdGV4dHJlZ2lvbjowMjEzYzQzNjgyY2E0OTY5ODg0ZDUwM2VlMDBjODE4YV8xOTQ_a3d1b423-ec9b-443e-a6ed-92ef4c64531b": { "value": "
Right of use (ROU) assets
HEINEKEN leases stores, pubs, offices, warehouses, cars, (forklift) trucks and other equipment in the
ordinary course of business. HEINEKEN has around 36,000 leases with a wide range of different
terms and conditions, depending on local regulations and practices. Many leases contain extension
and termination options, which are included in the lease term if HEINEKEN is reasonably certain to
exercise the option. Refer to the table below for the carrying amount of ROU assets per asset class
per balance sheet date:
In millions of \u20ac
2022
2021
Land and buildings
830
692
Equipment
183
191
Carrying amount ROU assets as at 31 December
1,013
883
In 2022, \u20ac218 million was added to the ROU assets as a result of entering into new lease contracts
and the remeasurement of existing leases (2021: \u20ac223 million). The depreciation and impairments
of ROU assets for the financial year ending 31 December is as follows:
In millions of \u20ac
2022
2021
Land and buildings
174
180
Equipment
80
96
Depreciation and impairments for ROU assets
254
276
Accounting estimates and judgements
Estimates are required to determine the (remaining) useful lives of fixed assets. Useful lives are
determined based on an asset's age, the frequency of its use, repair and maintenance policy,
technology changes in production, redundancies or changes due to climate risks and expected
restructuring.
HEINEKEN estimates the expected residual value per asset item. The residual value is the higher of
the expected sales price (based on recent market transactions of similar sold items) and its material
scrap value.
Depreciation is charged to profit or loss on a straight-line basis over the estimated useful lives of
items of P,P&E. HEINEKEN believes that straight-line depreciation most closely reflects the expected
pattern of consumption of the future economic benefits embodied in the asset.
Judgement is required to determine the lease term. The assessment of whether HEINEKEN is
reasonably certain to exercise such options impacts the lease term, which as a result could affect the
amount of lease liabilities and ROU assets recognised.", "dimensions": { "concept": "heiho:DisclosureOfRightOfUseAssetTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV81NjI1L2ZyYWc6MDIxM2M0MzY4MmNhNDk2OTg4NGQ1MDNlZTAwYzgxOGEvdGV4dHJlZ2lvbjowMjEzYzQzNjgyY2E0OTY5ODg0ZDUwM2VlMDBjODE4YV8xOTM_ab658554-86fd-428d-b374-fc1b664f68a5": { "value": "
Owned assets
A fixed asset is recognised when it is probable that future economic benefits associated with the
P,P&E item will flow to HEINEKEN and when the cost of the P,P&E can be reliably measured. The
majority of the P,P&E of HEINEKEN are owned assets, rather than leased assets.
P,P&E are recognised at historical cost less accumulated depreciation and impairment losses.
Historical cost includes all costs directly attributable to the purchase of an asset. The cost of self-
constructed assets includes all directly attributable costs to make the asset ready for its intended
use. Spare parts that meet the definition of P,P&E are capitalised and accounted for accordingly. If
spare parts do not meet the recognition criteria of P,P&E, they are either carried in inventory or
consumed and recorded in profit or loss.
Subsequent costs are capitalised only when it is probable that the expenses will lead to future
economic benefits and can be measured reliably. The carrying amount of any component accounted
for as a separate asset is derecognised when replaced. All other repairs and maintenance are
charged to profit or loss during the reporting period in which they are incurred.
For the contractual commitments on ordered P,P&E refer to note 13.2.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV81NjI1L2ZyYWc6MDIxM2M0MzY4MmNhNDk2OTg4NGQ1MDNlZTAwYzgxOGEvdGV4dHJlZ2lvbjowMjEzYzQzNjgyY2E0OTY5ODg0ZDUwM2VlMDBjODE4YV8xOTI_1cb24d0e-beee-4906-80d3-f4ec1910eef4": { "value": "
Depreciation and impairments
Depreciation is calculated using the straight-line method, based on the estimated useful life of the
asset class. The\u00a0estimated useful lives of the main asset classes are as follows:
Buildings
15 - 40 years
Plant and equipment
5 - 30 years
Other fixed assets
3 - 10 years
Land and assets under construction are not depreciated. When assets under construction are ready
for their intended use, they are transferred to the relevant category and depreciation starts. All other
P,P&E items are depreciated over their estimated useful life to the asset's residual value.
The depreciation method, residual value and useful lives are reassessed annually. Changes in useful
lives or residual value are recognised prospectively.
HEINEKEN reviews whether indicators for impairment exist on a CGU level. When an indicator of
impairment exists, assets are tested for impairment. Impairment losses on assets, other than
goodwill, recognised in prior periods are assessed at each reporting date for any indication of a
reversal, due to observable indications that the asset's value has increased significantly or other
significant changes with favourable effects.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV81NjI1L2ZyYWc6MDIxM2M0MzY4MmNhNDk2OTg4NGQ1MDNlZTAwYzgxOGEvdGV4dHJlZ2lvbjowMjEzYzQzNjgyY2E0OTY5ODg0ZDUwM2VlMDBjODE4YV8xOTA_d804d8a2-dd48-4e83-83f0-f7915b1d9ee5": { "value": "
Right of use (ROU) assets
Definition of a lease
A contract contains a lease if it provides the right to control the use of an identified asset for a
period of time in exchange for an amount payable to the lessor. The right to control the use of the
identified asset exists when having the right to obtain substantially all of the economic benefits
from the use of that asset and when having the right to direct the use of that asset.
HEINEKEN as a lessee
At the start date of the lease, HEINEKEN (lessee) recognises a ROU asset and a lease liability on the
balance sheet. The ROU asset is initially measured at cost, and subsequently at cost less
accumulated depreciation and impairment losses, and adjusted for certain remeasurements of the
lease liability. For measurement of the lease liability, refer to note 11.3.
HEINEKEN applies the following practical expedients for the recognition of leases:
\u25a0The short-term lease exemption means that leases with a duration of less than a year are
expensed in the income statement on a straight-line basis.
\u25a0The low-value lease exemption, meaning that leased assets with an individual value of \u20ac5,000 or
less if bought new, are expensed in the income statement on a straight-line basis.
HEINEKEN as a lessor
A lease is classified as a finance lease when it transfers substantially all the risks and rewards
relating to ownership of the underlying asset to the lessee. For contracts where HEINEKEN acts as an
intermediate lessor, the subleases are classified with reference to the ROU asset.
Lease related notes
For lease liabilities, refer to note 11.3 Borrowings. For short-term and low-value leases, refer to other
expenses in note 6.3 Raw materials, consumables and services. For the lease receivables, refer to
other receivables in note 8.4 Other non-current assets and other receivables in note 7.2 Trade and
other receivables. For the contractual maturities of lease liabilities, refer to note 11.5 Credit, liquidity
and market risk.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODMvZnJhZzplNDUxN2IwMzgxZjE0NjViOGE2YzdhMWE1YzIwOGZhMC90ZXh0cmVnaW9uOmU0NTE3YjAzODFmMTQ2NWI4YTZjN2ExYTVjMjA4ZmEwXzU0OTc1NTgxMzg5Mjk_d70472f7-e236-4995-8416-1a46f57837db": { "value": "
8.3\u00a0 \u00a0 Loans and advances to customers
Loans and advances to customers are inherent to HEINEKEN's business model. Loans to customers
are repaid in cash on fixed dates while the settlement of advances to customers is linked to the sales
volume of the customer. Loans and advances to customers are usually backed by collateral such as
properties.
In millions of \u20ac
2022
2021
Loans to customers
61
56
Advances to customers
155
153
Loans and advances to customers
216
209
The movement in allowance for impairment losses for loans and advances to customers during the
year is as follows:
In millions of \u20ac
2022
2021
Balance as at 1 January
69
90
Transfers
1
(2)
Addition to allowance
9
5
Allowance used
(8)
(14)
Allowance released
(5)
(12)
Effect of movements in exchange rates
3
2
Balance as at 31 December
69
69
Accounting estimates
HEINEKEN determines at each reporting date the impairment of loans and advances to customers
using an expected credit loss model, which estimates the credit losses over 12 months. If a
significant increase in credit risk occurs (e.g. more than 30 days overdue, change in credit rating,
payment delays in other receivables from the customer), credit losses over the lifetime of the asset
are incurred. Individually significant financial assets are tested for impairment on an individual basis.
The remaining financial assets are assessed collectively in groups that share similar credit risk
characteristics. Due to the macro-economic environment and uncertainties including increasing
inflationary pressure on HEINEKEN\u2019s customers, more judgement is required for the calculation of
expected credit losses compared to the prior years. For more information on HEINEKEN's credit risk
exposure refer to note 11.5.
Accounting policies
Loans and advances to customers are initially measured at fair value and subsequently at amortised
cost minus any impairment losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODMvZnJhZzplNDUxN2IwMzgxZjE0NjViOGE2YzdhMWE1YzIwOGZhMC90ZXh0cmVnaW9uOmU0NTE3YjAzODFmMTQ2NWI4YTZjN2ExYTVjMjA4ZmEwXzU0OTc1NTgxMzg5MzA_9a86a77e-f5f0-4310-9b42-0bd42170b658": { "value": "
Loans and advances to customers are inherent to HEINEKEN's business model. Loans to customers
are repaid in cash on fixed dates while the settlement of advances to customers is linked to the sales
volume of the customer. Loans and advances to customers are usually backed by collateral such as
properties.
In millions of \u20ac
2022
2021
Loans to customers
61
56
Advances to customers
155
153
Loans and advances to customers
216
209
Loans and advances to customers
HEINEKEN\u2019s loans and receivables include loans and advances to customers. Loans and advances to
customers are usually backed by collateral such as properties. HEINEKEN charges interest on loans to
its customers.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODMvZnJhZzplNDUxN2IwMzgxZjE0NjViOGE2YzdhMWE1YzIwOGZhMC90ZXh0cmVnaW9uOmU0NTE3YjAzODFmMTQ2NWI4YTZjN2ExYTVjMjA4ZmEwXzU0OTc1NTgxMzg5MzE_1a810ed6-021d-4632-a766-7caa4892c767": { "value": "Loans and advances to customers are initially measured at fair value and subsequently at amortised cost minus any impairment losses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODYvZnJhZzplMzZlZDEwYWExYzE0ZTdlYjhkZmJmOTI2ZTVmNGY4ZC90ZXh0cmVnaW9uOmUzNmVkMTBhYTFjMTRlN2ViOGRmYmY5MjZlNWY0ZjhkXzU0OTc1NTgxMzg5Nzg_6ef24fd0-3ff7-4ce2-831b-d184aeb54d6d": { "value": "
8.4\u00a0 \u00a0 Other non-current assets
Other non-current assets mainly consist of Fair Value through other comprehensive income (FVOCI)
investments, long-term prepayments and other receivables with a duration longer than 12 months.
In millions of \u20ac
Note
2022
2021
Fair value through OCI investments
154
135
Non-current derivatives
11.6
56
6
Loans to joint ventures and associates
15
28
Long-term prepayments
461
392
Other receivables
544
509
Other non-current assets
1,230
1,070
The FVOCI investments primarily consist of equity securities. HEINEKEN designates these
investments as FVOCI as these are not held for trading purposes.
Other receivables include lease receivables of \u20ac137 million (2021: \u20ac148 million). The average
outstanding term of the lease receivables, including the short-term portion of lease receivables, is 2.9
years (2021: 3.0 years). It further includes tax credits of \u20ac137 million (2021: \u20ac161 million) recognised
in Brazil (refer to note 6.2). The remainder of other receivables mainly originate from the acquisition
of the beer operations of FEMSA and represent a receivable on the Brazilian authorities on which
interest is calculated in accordance with Brazilian legislation. The collection of this receivable is
expected to be beyond a period of five years. A part of the aforementioned qualifies for
indemnification towards FEMSA and is provided for.
Sensitivity analysis \u2013 equity securities
An increase or decrease of 1% in the share price of the equity securities at the reporting date would
not have a material impact.
Accounting estimates
HEINEKEN determines on each reporting date the impairment of other receivables using an
expected credit loss model, which estimates the credit losses over 12 months. Only in case of a
significant increase in credit risk occurs (e.g. more than 30 days overdue, change in credit rating,
payment delays in other receivables from the customer) the credit losses over the lifetime of the
asset are incurred. Individually significant other receivables are tested for impairment on an
individual basis. The remaining financial assets are assessed collectively in groups that share similar
credit risk characteristics. For more information on HEINEKEN's credit risk exposure refer to note
11.5.
Accounting policies
Fair value through OCI investments
HEINEKEN\u2019s investments in equity securities are classified as FVOCI. These investments are interests
in entities where HEINEKEN has less than significant influence. This is generally the case by
ownership of less than 20% of the voting rights. Upon the sale of these equity securities the
accumulated fair value and currency translation changes are transferred to retained earnings.
FVOCI investments are measured at fair value (refer to note 13.1). The fair value changes are
recognised in OCI and presented within equity in the fair value reserve. Dividend income is
recognised in profit or loss.
Non-current derivatives
Refer to the accounting policies on derivative financial instruments in note 11.6.
Other
The remaining non-current assets as presented in the previous table are initially measured at fair
value and subsequently at amortised cost minus any impairment losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODYvZnJhZzplMzZlZDEwYWExYzE0ZTdlYjhkZmJmOTI2ZTVmNGY4ZC90ZXh0cmVnaW9uOmUzNmVkMTBhYTFjMTRlN2ViOGRmYmY5MjZlNWY0ZjhkXzU0OTc1NTgxMzg5Nzg_8e1117f7-268c-4c1d-b2b1-0d7b6db2cd09": { "value": "
8.4\u00a0 \u00a0 Other non-current assets
Other non-current assets mainly consist of Fair Value through other comprehensive income (FVOCI)
investments, long-term prepayments and other receivables with a duration longer than 12 months.
In millions of \u20ac
Note
2022
2021
Fair value through OCI investments
154
135
Non-current derivatives
11.6
56
6
Loans to joint ventures and associates
15
28
Long-term prepayments
461
392
Other receivables
544
509
Other non-current assets
1,230
1,070
The FVOCI investments primarily consist of equity securities. HEINEKEN designates these
investments as FVOCI as these are not held for trading purposes.
Other receivables include lease receivables of \u20ac137 million (2021: \u20ac148 million). The average
outstanding term of the lease receivables, including the short-term portion of lease receivables, is 2.9
years (2021: 3.0 years). It further includes tax credits of \u20ac137 million (2021: \u20ac161 million) recognised
in Brazil (refer to note 6.2). The remainder of other receivables mainly originate from the acquisition
of the beer operations of FEMSA and represent a receivable on the Brazilian authorities on which
interest is calculated in accordance with Brazilian legislation. The collection of this receivable is
expected to be beyond a period of five years. A part of the aforementioned qualifies for
indemnification towards FEMSA and is provided for.
Sensitivity analysis \u2013 equity securities
An increase or decrease of 1% in the share price of the equity securities at the reporting date would
not have a material impact.
Accounting estimates
HEINEKEN determines on each reporting date the impairment of other receivables using an
expected credit loss model, which estimates the credit losses over 12 months. Only in case of a
significant increase in credit risk occurs (e.g. more than 30 days overdue, change in credit rating,
payment delays in other receivables from the customer) the credit losses over the lifetime of the
asset are incurred. Individually significant other receivables are tested for impairment on an
individual basis. The remaining financial assets are assessed collectively in groups that share similar
credit risk characteristics. For more information on HEINEKEN's credit risk exposure refer to note
11.5.
Accounting policies
Fair value through OCI investments
HEINEKEN\u2019s investments in equity securities are classified as FVOCI. These investments are interests
in entities where HEINEKEN has less than significant influence. This is generally the case by
ownership of less than 20% of the voting rights. Upon the sale of these equity securities the
accumulated fair value and currency translation changes are transferred to retained earnings.
FVOCI investments are measured at fair value (refer to note 13.1). The fair value changes are
recognised in OCI and presented within equity in the fair value reserve. Dividend income is
recognised in profit or loss.
Non-current derivatives
Refer to the accounting policies on derivative financial instruments in note 11.6.
Other
The remaining non-current assets as presented in the previous table are initially measured at fair
value and subsequently at amortised cost minus any impairment losses.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yODYvZnJhZzplMzZlZDEwYWExYzE0ZTdlYjhkZmJmOTI2ZTVmNGY4ZC90ZXh0cmVnaW9uOmUzNmVkMTBhYTFjMTRlN2ViOGRmYmY5MjZlNWY0ZjhkXzU0OTc1NTgxMzg5ODA_9cb1c0b5-731f-4979-a5dd-1d7d49d1d54a": { "value": "
Fair value through OCI investments
HEINEKEN\u2019s investments in equity securities are classified as FVOCI. These investments are interests
in entities where HEINEKEN has less than significant influence. This is generally the case by
ownership of less than 20% of the voting rights. Upon the sale of these equity securities the
accumulated fair value and currency translation changes are transferred to retained earnings.
FVOCI investments are measured at fair value (refer to note 13.1). The fair value changes are
recognised in OCI and presented within equity in the fair value reserve. Dividend income is
recognised in profit or loss.
Non-current derivatives
Refer to the accounting policies on derivative financial instruments in note 11.6.
Other
The remaining non-current assets as presented in the previous table are initially measured at fair
value and subsequently at amortised cost minus any impairment losses.", "dimensions": { "concept": "heiho:DescriptionOfAccountingPolicyForOtherNonCurrentAssetsTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yOTIvZnJhZzphOWJlOTI5OWJiNDQ0YjRiYjJkYzBhZDQxMTIzODkyZC90ZXh0cmVnaW9uOmE5YmU5Mjk5YmI0NDRiNGJiMmRjMGFkNDExMjM4OTJkXzU0OTc1NTgxMzkzNzI_9f186df5-9a1e-4e48-9d6d-a43d2b6cb268": { "value": "
9.1\u00a0 \u00a0 Post-retirement obligations
HEINEKEN makes contributions to pension plans that provide pension benefits to (former)
employees upon retirement, both via defined benefit as well as defined contribution plans. Other
long-term employee benefits include long-term bonus plans, termination benefits, medical plans and
jubilee benefits. Refer to note 6.4 for the contribution to defined contribution plans. This note relates
to HEINEKEN's defined benefit pension plans. Refer to the table below for the present value of the
defined benefit plans as at 31 December.
In millions of \u20ac
2022
2021
Present value of unfunded defined benefit obligations
177
169
Present value of funded defined benefit obligations
7,745
10,013
Total present value of defined benefit obligations
7,922
10,182
Fair value of defined benefit plan assets
(7,569)
(9,680)
Present value of net obligations
353
502
Asset ceiling items
129
101
Defined benefit plans included under non-current assets
28
6
Recognised liability for defined benefit obligations
510
609
Other long-term employee benefits
58
59
568
668
The vast majority of benefit payments are from pension funds that are held in trusts (or equivalent),
however, there is a small portion where HEINEKEN fulfils the benefit payment obligation as it falls
due. Plan assets held in trusts are governed by Trustee Boards composed of HEINEKEN
representatives and independent and/or member representation, in accordance with local
regulations and practice in each country. The relationship and division of responsibility between
HEINEKEN and the Trustee Board (or equivalent) including investment decisions and contribution
schedules are carried out in accordance with the plan's regulations.
The defined benefit pension plans in the Netherlands (NL) and the United Kingdom (UK) represent
the majority of the total defined benefit plan assets and the present value of the defined benefit
obligations.
Refer to the table below for the split of these plans in the total present value of the net obligations
of HEINEKEN.
2022
2021
2022
2021
2022
2021
2022
2021
In millions of \u20ac
UK
UK
NL
NL
Other
Other
Total
Total
Total present
value of defined
benefit
obligations
2,641
4,288
4,120
4,562
1,161
1,332
7,922
10,182
Fair value of
defined benefit
plan assets
(2,557)
(4,137)
(4,055)
(4,523)
(957)
(1,020)
(7,569)
(9,680)
Present value of
net obligations
84
151
65
39
204
312
353
502
Defined benefit plan in the Netherlands
HEINEKEN provides employees in the Netherlands with an average pay pension plan based on
earnings up to the legal tax limit. Indexation of accrued benefits is conditional on the funded status
of the pension fund. HEINEKEN pays contributions to the fund up to a maximum level agreed with
the Board of the pension fund and has no obligation to make additional contributions in case of a
funding deficit.
During 2022, the coverage ratio of the Dutch pension fund improved significantly. Rising interest
rates lowered the fund\u2019s net defined benefit obligations given its relatively low interest hedging
policy. The fund\u2019s financial position allowed for pension indexation in 2022. In July 2022, the Board
of the pension fund decided to provide an annual discretionary indexation of accrued benefits of
3.42% to all its members. In December 2022, the Board of the pension fund decided to provide an
annual discretionary indexation of accrued benefits at 1 January 2023 of 14.33%.
In 2022, the decrease in the fair value of defined benefit plan assets is mainly due to a decrease in
the value of bonds, interest rate swaps, mortgages and equity instruments. The lower defined
benefit obligation is mainly due to a higher discount rate assumption, partially offset by a higher
indexation assumption. HEINEKEN\u2019s cash contribution to the Dutch pension plan was at the
maximum level. The same level will apply in 2023.
Defined benefit plan in the United Kingdom
HEINEKEN\u2019s UK plan (Scottish & Newcastle pension plan 'SNPP') was closed to future accrual in 2011
and the liabilities thus relate to past service before plan closure. Based on the triennial review
finalised in early 2019, HEINEKEN has renewed the funding plan (until 31 May 2023) including an
annual deficit reduction contribution of GBP39.2 million in 2018, thereafter increasing with GBP1.7
million per year. At the end of 2018, an agreement (the 'Funding Agreement') was reached with the
UK pension fund Trustees on a more conservative longer-term funding and investment approach
towards 2030. This agreement has been formalised during 2019 and signed in early 2020, which
leads to a gradual decrease in investment risk. The current schedule of deficit recovery payments
until May 2023 will remain in place. As of June 2023, deficit recovery payments will stop. Going
forward recovery payments will be conditional on the funding position of the pension fund and
capped on the current contribution level.
In 2022, the decrease in the fair value of defined benefit plan assets is mainly due to the lower value
of debt investments, as a result of an increase in interest rates. The increase in interest rates lowered
not only the plan assets, but also the plan liabilities. As the fund is closed to future accrual, the
strategic asset allocation is more conservative with high interest and inflation hedging levels.
Defined benefit plans in other countries
In a few other countries, HEINEKEN offers defined benefit plans, which are individually not
significant to HEINEKEN. The majority of these plans are closed for new participants.
Movement in net defined benefit obligation
The movement in the net defined benefit obligation during the year is as follows:\u00a0
Present value of\u00a0
defined benefit obligations
Fair value of defined\u00a0
benefit plan assets
Present value\u00a0
of net obligations
In millions of \u20ac
Note
2022
2021
2022
2021
2022
2021
Balance as at 1 January
10,182
9,590
(9,680)
(8,757)
502
833
Included in profit or loss
Current service cost
112
106
\u2014
\u2014
112
106
Past service cost/(credit)
(2)
(9)
\u2014
\u2014
(2)
(9)
Administration expense
\u2014
\u2014
5
5
5
5
Expense recognised in personnel expenses
6.4
110
97
5
5
115
102
Interest expense/(income)
11.1
212
107
(198)
(93)
14
14
322
204
(193)
(88)
129
116
Included in OCI
Remeasurement loss/(gain):
Actuarial loss/(gain) arising from
12.3
Demographic assumptions
47
67
\u2014
\u2014
47
67
Financial assumptions
(2,714)
346
\u2014
\u2014
(2,714)
346
Experience adjustments
550
13
\u2014
\u2014
550
13
Return on plan assets excluding interest\u00a0income1
\u2014
\u2014
2,011
(726)
2,011
(726)
Effect of movements in exchange rates
(114)
309
112
(288)
(2)
21
(2,231)
735
2,123
(1,014)
(108)
(279)
Other
Changes in consolidation and reclassification
1
12
(7)
(10)
(6)
2
Contributions paid:
By the employer
\u2014
\u2014
(164)
(165)
(164)
(165)
By the plan participants
25
24
(25)
(24)
\u2014
\u2014
Benefits paid
(377)
(378)
377
378
\u2014
\u2014
Settlements
\u2014
(5)
\u2014
\u2014
\u2014
(5)
(351)
(347)
181
179
(170)
(168)
Balance as at 31 December
7,922
10,182
(7,569)
(9,680)
353
502
The HEINEKEN pension funds monitor the mix of debt and equity securities in their investment
portfolios based on market expectations. Material investments within the portfolio are managed on
an individual basis. Through its defined benefit pension plans, HEINEKEN is exposed to several risks,
the most significant are detailed below.
Risks associated with defined benefit plans
Asset volatility
The plan liabilities are calculated using a discount rate set with reference to AA corporate bond
yields. If the return on the plan assets is less than the return on the liabilities implied by this
assumption, this will create a deficit. The plan in the Netherlands holds a significant proportion of
equities, which are expected to outperform corporate bonds in the long term while providing
volatility and risk in the short term.
In the Netherlands, an Asset-Liability Matching (ALM) study is performed at least on a triennial
basis, the last ALM study was performed in 2021. The ALM study is the basis for the strategic
investment policies and the (long-term) strategic investment mix. As at 31 December 2022, the
strategic asset mix comprises 33.5% of plan assets in equity securities, 25% in bonds and swaps, 18%
in alternative investments, 11% in mortgage and 12.5% in real estate.
In the UK, an actuarial valuation is performed at least on a triennial basis. The valuation is the basis
for the funding plan, strategic investment policies and the (long-term) strategic investment mix. The
valuation was performed in 2021. As at 31 December 2022, the strategic mix of assets comprises
30% of plan assets in liability-driven investments, 26.5% in corporate bonds, 15% in higher-yielding
credit, 15% in private markets, 7.5% in long lease property and 6% in equities. As part of the Funding
Agreement, the strategic asset mix will evolve between now and 2030 to provide greater certainty of
return, lower volatility and higher cash generation.
Interest rate risk
A decrease in corporate bond yields will increase plan liabilities, although this will be partially offset
by an increase in the value of the plans\u2019 fixed-rate instruments holdings.
In the Netherlands, interest rate risk is managed through fixed-income investments and interest rate
swap instruments. These investments and instruments match the liabilities by 38% as at 31
December 2022 (2021: 24%). In the UK, interest rate risk is managed through the use of a mixture of
fixed income investments and interest rate swap instruments. These investments and instruments
match 96% of the interest rate sensitivity of the total liabilities as measured on a Gilts +1% liability
basis (2021: 96% as measured on the same basis).
Inflation risk
Some of the pension obligations are linked to inflation. Higher inflation will lead to higher liabilities,
although in most cases caps on the level of inflationary increases are in place to protect the plan
against extreme inflation. The majority of the plan assets are either unaffected by or loosely
correlated with inflation, meaning that an increase in inflation will increase the deficit.
HEINEKEN provides employees in the Netherlands with an average pay pension plan, whereby
indexation of accrued benefits is conditional on the funded status of the pension fund. In the UK,
inflation risk is partly managed through the use of a mixture of inflation-linked derivative
instruments. These instruments match 96% of the inflation-linked liabilities as measured on a Gilts
+1% liability basis (2021: 96% as measured on the same basis).
Life expectancy
The majority of the plans\u2019 obligations are to provide benefits for the life of the member, so increases
in life expectancy will increase the plans\u2019 liabilities. This is particularly significant in the UK plan,
where inflation-linked increases result in higher sensitivity to changes in life\u00a0expectancy. In 2015, the
Trustee of HEINEKEN UK's pension plan implemented a longevity hedge to remove the risk of a
higher increase in life expectancy than anticipated for the 2015 population of pensioners.\u00a0
Principal actuarial assumptions as at the balance sheet date
Based on the significance of the Dutch and UK pension plans compared with the other plans, the
table below refers to the major actuarial assumptions for those two plans as at 31 December:
The Netherlands
UK1
In %
2022
2021
2022
2021
Discount rate as at 31 December
3.8
1.1
5.0
1.8
Future salary increases
2.0
2.0
\u2014
\u2014
Future pension increases
2.9
1.3
3.1
3.4
1 The UK plan is closed for future accrual, leading to certain assumptions being equal to zero.
For the other defined benefit plans, the following actuarial assumptions apply as at 31 December:
Europe
Americas
In %
2022
2021
2022
2021
Discount rate as at 31 December
2.3-3.9
0.3-1.1
9.4-13.0
8.0-8.2
Future salary increases
0.0-3.4
0.0-3.1
0.0-4.5
0.0-4.5
Future pension increases
0.0-2.3
0.0-2.0
0.0-3.5
0.0-3.5
Medical cost trend rate
\u2014
\u2014
5.1-7.5
5.1-7.0
Assumptions regarding future mortality rates are based on published statistics and mortality tables.
For the Netherlands, the rates are obtained from the \u2018AG-Prognosetafel 2022\u2019, fully generational. For
the UK, the future mortality rates are obtained by applying the Continuous Mortality Investigation
2021 projection model.
The weighted average duration of the defined benefit obligation at the end of the reporting period is
16 years (2021:\u00a018\u00a0years).
Except for the reduction in recovery contributions for the UK pension fund, HEINEKEN expects the
contributions to be paid for the defined benefit plans for 2023 to be in line with 2022.
Sensitivity analysis
As at 31 December, changes to one of the relevant actuarial assumptions that are considered
reasonably possible, holding other assumptions constant, would have affected the defined benefit
obligation by the following amounts:
2022
2021
Effect in millions of \u20ac
Increase in
assumption
Decrease in
assumption
Increase in
assumption
Decrease in
assumption
Discount rate (0.5% movement)
(551)
629
(876)
989
Future salary growth (0.25% movement)
8
(8)
33
(31)
Future pension growth (0.25% movement)
253
(245)
403
(407)
Medical cost trend rate (0.5% movement)
3
(3)
4
(3)
Life expectancy (1 year)
318
(317)
484
(479)
Accounting estimates
To make the actuarial calculations for the defined benefit plans, HEINEKEN needs to make use of
assumptions for discount rates, future pension increases and life expectancy as described in this
note. The actuarial calculations are made by external actuaries based on inputs from observable
market data, such as corporate bond returns and yield curves to determine the discount rates used,
mortality tables to determine life expectancy and inflation numbers to determine future salary and
pension growth assumptions.
Accounting policies
Defined contribution plans
A defined-contribution plan is a post-retirement plan for which HEINEKEN pays fixed contributions
to a\u00a0separate entity. HEINEKEN has no legal or constructive obligation to pay further contributions if
the fund does not hold sufficient assets to pay out employees.
Defined benefit plans
A defined benefit plan is a post-retirement plan that is not a defined contribution plan. Typically,
defined benefit plans define an amount of pension benefit that an employee will receive on
retirement, usually dependent on one or more factors such as age, years of service and
compensation.
HEINEKEN\u2019s net obligation in respect of defined benefit pension plans is calculated separately for
each plan by estimating the amount of future benefits that employees have earned in return for
their service in the current and prior periods; those benefits are discounted to determine its present
value. The fair value of any defined benefit plan assets is deducted. The discount rate is the yield at
balance sheet date on high quality credit-rated bonds that have maturity dates approximating to
the terms of HEINEKEN\u2019s obligations and are denominated in the same currency in which the
benefits are expected to be paid.
The calculations are performed annually by qualified actuaries using the projected unit credit
method. When the calculation results in a benefit to HEINEKEN, the recognised asset is limited to
the present value of economic benefits available in the form of any future refunds from the plan or
reductions in future contributions to the plan. To calculate the present value of economic benefits,
consideration is given to any minimum funding requirements that apply to any plan in HEINEKEN.
An economic benefit is available to HEINEKEN if it is realisable during the life of the plan, or on
settlement of the plan liabilities. When the benefits of a plan are changed, the expense or benefit is
recognised immediately in profit or loss.
HEINEKEN recognises all actuarial gains and losses arising from defined benefit plans immediately
in other comprehensive income and all expenses related to defined benefit plans in personnel
expenses and other net finance income and expenses in profit or loss.
For changes to a defined benefit plan, which result in a plan amendment or a curtailment or
settlement, HEINEKEN determines the amount of any past service cost, or gain or loss on settlement,
by remeasuring the net defined benefit liability before and after the amendment, using current
assumptions and the fair value of plan assets at the time of the amendment. In case the net defined
benefit liability is remeasured to determine the impact of the changes, current service cost and net
interest for the remainder of the year are remeasured using the same assumptions and the same fair
value of plan assets.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yOTIvZnJhZzphOWJlOTI5OWJiNDQ0YjRiYjJkYzBhZDQxMTIzODkyZC90ZXh0cmVnaW9uOmE5YmU5Mjk5YmI0NDRiNGJiMmRjMGFkNDExMjM4OTJkXzU0OTc1NTgxMzkzNzQ_c451d207-e347-4ac8-b145-4aabcbb1d69e": { "value": "
Defined contribution plans
A defined-contribution plan is a post-retirement plan for which HEINEKEN pays fixed contributions
to a\u00a0separate entity. HEINEKEN has no legal or constructive obligation to pay further contributions if
the fund does not hold sufficient assets to pay out employees.
Defined benefit plans
A defined benefit plan is a post-retirement plan that is not a defined contribution plan. Typically,
defined benefit plans define an amount of pension benefit that an employee will receive on
retirement, usually dependent on one or more factors such as age, years of service and
compensation.
HEINEKEN\u2019s net obligation in respect of defined benefit pension plans is calculated separately for
each plan by estimating the amount of future benefits that employees have earned in return for
their service in the current and prior periods; those benefits are discounted to determine its present
value. The fair value of any defined benefit plan assets is deducted. The discount rate is the yield at
balance sheet date on high quality credit-rated bonds that have maturity dates approximating to
the terms of HEINEKEN\u2019s obligations and are denominated in the same currency in which the
benefits are expected to be paid.
The calculations are performed annually by qualified actuaries using the projected unit credit
method. When the calculation results in a benefit to HEINEKEN, the recognised asset is limited to
the present value of economic benefits available in the form of any future refunds from the plan or
reductions in future contributions to the plan. To calculate the present value of economic benefits,
consideration is given to any minimum funding requirements that apply to any plan in HEINEKEN.
An economic benefit is available to HEINEKEN if it is realisable during the life of the plan, or on
settlement of the plan liabilities. When the benefits of a plan are changed, the expense or benefit is
recognised immediately in profit or loss.
HEINEKEN recognises all actuarial gains and losses arising from defined benefit plans immediately
in other comprehensive income and all expenses related to defined benefit plans in personnel
expenses and other net finance income and expenses in profit or loss.
For changes to a defined benefit plan, which result in a plan amendment or a curtailment or
settlement, HEINEKEN determines the amount of any past service cost, or gain or loss on settlement,
by remeasuring the net defined benefit liability before and after the amendment, using current
assumptions and the fair value of plan assets at the time of the amendment. In case the net defined
benefit liability is remeasured to determine the impact of the changes, current service cost and net
interest for the remainder of the year are remeasured using the same assumptions and the same fair
value of plan assets.
", "dimensions": { "concept": "heiho:DescriptionOfAccountingPolicyForDefinedContributionAndDefinedBenefitPlansTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yOTUvZnJhZzoxYThhZTJmNTFhNDU0OTk2ODUyZWVhZDQ0OTk5YzIxOC90ZXh0cmVnaW9uOjFhOGFlMmY1MWE0NTQ5OTY4NTJlZWFkNDQ5OTljMjE4XzU0OTc1NTgxMzkwMDM_0ee7664e-01ae-4b03-9610-8a11aee1a5e8": { "value": "
9.2\u00a0 \u00a0 Provisions
Provisions within HEINEKEN mainly relate to restructuring, and claims and litigation that arise in the
ordinary course of business. The outcome depends on future events, which are by nature uncertain.
In millions of \u20ac
Note
Claims
and
litigation
Taxes
Restruc-
turing
Onerous
contracts
Other
Total
Balance as at 1 January 2022
196
344
234
25
138
937
Transfers
10
(10)
\u2014
\u2014
\u2014
\u2014
Provisions made during the year
62
12
91
3
54
222
Provisions used during the year
(64)
(20)
(77)
(6)
(10)
(177)
Provisions reversed during the year
(75)
(61)
(38)
(3)
(47)
(224)
Effect of movements in exchange
rates
12
12
\u2014
(1)
2
25
Unwinding of discounts
9
6
\u2014
\u2014
\u2014
15
Balance as at 31 December 2022
150
283
210
18
137
798
Non-current
131
256
88
6
91
572
Current
19
27
122
12
46
226
Claims and litigation
The provisions for claims and litigation of \u20ac150 million (2021: \u20ac196 million) mainly relate to civil and
labour claims in Brazil.
Taxes
The provisions for taxes of \u20ac283 million (2021: \u20ac344 million) relate to indirect taxes not within the
scope of IAS 12 and mainly relate to Brazil. Tax legislation in Brazil is highly complex and subject to
interpretation, therefore the timing of the cash outflows for these provisions is uncertain.
Other provisions
Included are, among others, provisions for credit risk on surety and guarantees issued of \u20ac50 million
(2021: \u20ac53 million).
Accounting estimates
In determining the likelihood and timing of potential cash outflows, HEINEKEN needs to make
estimates. For claims, litigation and tax provisions, HEINEKEN bases its assessment on internal and
external legal assistance and established precedents. For a large restructuring, management
assesses the timing of the costs to be incurred, which influences the classification as current or non-
current liabilities.
Accounting policies
A provision is a liability of uncertain timing or amount. A provision is recognised when HEINEKEN has
a present legal or constructive obligation as a result of past events that can be estimated reliably,
and it is probable (>50%) that an outflow of economic benefits will be required to settle the
obligation. In the case of accounting for business combinations, provisions are also recognised when
the likelihood is less than probable but more than remote (>5%).
Provisions are measured at the present value of the expenditures expected to be required to settle
the obligation, using a pre-tax rate that reflects the time value of money and the risks specific to the
obligation. The increase in the provision due to the passage of time is recognised as part of net
finance expenses.
The impact of climate change is also considered in identifying whether HEINEKEN has a present
legal or constructive obligation related to fines or penalties.
Restructuring
A provision for restructuring is recognised when HEINEKEN has approved a detailed and formal
restructuring plan, and the restructuring has either commenced or has been announced publicly.
Future operating losses are not provided for. The provision includes the benefit commitments in
connection with early retirement and redundancy schemes.
Onerous contracts
A provision for onerous contracts is recognised when the expected benefits to be received by
HEINEKEN are lower than the unavoidable cost of meeting its obligations under the contract. The
provision is measured at the present value of the lower of the expected cost of terminating the
contract, and the expected net cost of continuing with the contract. Before a provision is established,
HEINEKEN recognises any impairment loss on the assets associated with that contract.
Other provisions
A provision for guarantees is recognised at the time the guarantee is issued (refer to note 9.3 for the
total guarantees outstanding). The provision is initially measured at fair value and subsequently at
the higher of the amount determined in accordance with the expected credit loss model and the
amount initially recognised.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yOTUvZnJhZzoxYThhZTJmNTFhNDU0OTk2ODUyZWVhZDQ0OTk5YzIxOC90ZXh0cmVnaW9uOjFhOGFlMmY1MWE0NTQ5OTY4NTJlZWFkNDQ5OTljMjE4XzU0OTc1NTgxMzkwMDU_e548c1af-9cf0-4c79-8d6c-ab2f2244b945": { "value": "
A provision is a liability of uncertain timing or amount. A provision is recognised when HEINEKEN has
a present legal or constructive obligation as a result of past events that can be estimated reliably,
and it is probable (>50%) that an outflow of economic benefits will be required to settle the
obligation. In the case of accounting for business combinations, provisions are also recognised when
the likelihood is less than probable but more than remote (>5%).
Provisions are measured at the present value of the expenditures expected to be required to settle
the obligation, using a pre-tax rate that reflects the time value of money and the risks specific to the
obligation. The increase in the provision due to the passage of time is recognised as part of net
finance expenses.
The impact of climate change is also considered in identifying whether HEINEKEN has a present
legal or constructive obligation related to fines or penalties.
Restructuring
A provision for restructuring is recognised when HEINEKEN has approved a detailed and formal
restructuring plan, and the restructuring has either commenced or has been announced publicly.
Future operating losses are not provided for. The provision includes the benefit commitments in
connection with early retirement and redundancy schemes.
Onerous contracts
A provision for onerous contracts is recognised when the expected benefits to be received by
HEINEKEN are lower than the unavoidable cost of meeting its obligations under the contract. The
provision is measured at the present value of the lower of the expected cost of terminating the
contract, and the expected net cost of continuing with the contract. Before a provision is established,
HEINEKEN recognises any impairment loss on the assets associated with that contract.
Other provisions
A provision for guarantees is recognised at the time the guarantee is issued (refer to note 9.3 for the
total guarantees outstanding). The provision is initially measured at fair value and subsequently at
the higher of the amount determined in accordance with the expected credit loss model and the
amount initially recognised", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yOTgvZnJhZzo5ZGVkMzJiZjZiNGI0OTg4YmZhMDU4ZWNjNzBiODkyYS90ZXh0cmVnaW9uOjlkZWQzMmJmNmI0YjQ5ODhiZmEwNThlY2M3MGI4OTJhXzU0OTc1NTgxMzg5ODY_793dce24-b9e1-4bd0-a598-62d13bc1bcf2": { "value": "
9.3\u00a0 \u00a0 Contingencies
HEINEKEN\u2019s contingencies are mainly in the area of tax, civil cases and guarantees.
Tax
The tax contingencies mainly relate to tax positions in Latin America and include a large number of
cases with a risk assessment lower than probable but possible. Assessing the amount of tax
contingencies is highly judgemental, and the\u00a0timing of possible outflows is uncertain. The best
estimate of tax-related contingent liabilities is \u20ac1,489 million (2021: \u20ac1,139 million), out of which
\u20ac73 million (2021: \u20ac77 million) qualifies for indemnification. For several tax contingencies that were
part of acquisitions, an amount of \u20ac173 million (2021: \u20ac175 million) has been recognised as
provisions and other non-current liabilities in the balance sheet (refer to notes 9.2 and 11.6).
Other contingencies
Brazil civil cases
Part of other contingencies relates to civil cases in Brazil. Management's best estimate of the
potential financial impact for these cases is \u20ac57 million (2021: \u20ac47 million).
Other
Part of other contingencies relate to two follow-on damage cases for a total amount claimed of
\u20ac478 million, which arose as a result of the fine imposed by the Greek Competition Commission in
2014 against our subsidiary Athenian Brewery for alleged abuse of its dominant position. It is not
possible to estimate the outcome of these claims with any degree of certainty for a number of
reasons, including but not limited to the fact that (i) Athenian Brewery\u2019s appeal against the fine
imposed by the Greek Competition Commission is pending before the Greek Council of State, (ii) the
question whether the Dutch courts can assume (international) jurisdiction over these claims, insofar
they are made against Athenian Brewery, is pending before the Dutch Supreme Court, and (iii)
Athenian Brewery and HEINEKEN have raised defences against these claims, both on procedural
grounds and on the merits. The amount of these potential liabilities (if any) can therefore not be
measured with sufficient reliability. There are no reimbursements applicable for these cases.
As at 31 December 2022, \u20ac37 million (2021: \u20ac37 million) of other contingencies related to
acquisitions is included in provisions (refer to note 9.2).
Guarantees
In millions of \u20ac
Total 2022
Less than
1\u00a0year
1-5 years
More than
5 years
Total 2021
Guarantees to banks for
loans (to third parties)
345
50
292
3
349
Other guarantees
2,093
1,361
596
136
2,025
Guarantees
2,438
1,411
888
139
2,374
Guarantees to banks for loans relate to loans and advances to customers, which are given to
external parties in the ordinary course of business of HEINEKEN. HEINEKEN provides guarantees to
the banks to cover the credit risk related to these loans (refer to note 9.2 for the provision for credit
risk on these guarantees).\u00a0
Other guarantees include a \u20ac1.1 billion (2021: \u20ac1.1 billion) guarantee issued concerning the offer to
acquire Distell Group Holdings Limited (refer to note 13.2).
Accounting estimates and judgements
HEINEKEN operates in a high number of jurisdictions and is subject to a wide variety of taxes per
jurisdiction. Tax legislation can be highly complex and subject to interpretation. As a result,
HEINEKEN is required to exercise significant judgement in the recognition of taxes payable and
determination of tax contingencies.
Also for the other contingencies including climate change, HEINEKEN is required to exercise
judgement to determine whether the risk of loss is possible but not probable. Contingencies involve
inherent uncertainties including, but not limited to, court rulings, negotiations between affected
parties and governmental actions.
Accounting policies
A contingent liability is a liability of uncertain timing and amount. Contingencies are not recognised
in the balance sheet because the existence can only be confirmed by the occurrence or non-
occurrence of one or more uncertain future events not wholly within the control of HEINEKEN or
because the risk of loss is estimated to be possible (>5%) but not probable (<50%) or because the
amount cannot be measured reliably.
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8yOTgvZnJhZzo5ZGVkMzJiZjZiNGI0OTg4YmZhMDU4ZWNjNzBiODkyYS90ZXh0cmVnaW9uOjlkZWQzMmJmNmI0YjQ5ODhiZmEwNThlY2M3MGI4OTJhXzU0OTc1NTgxMzg5ODg_12f1963f-045e-4b0d-89ec-5f60b4406ee3": { "value": "
A contingent liability is a liability of uncertain timing and amount. Contingencies are not recognised
in the balance sheet because the existence can only be confirmed by the occurrence or non-
occurrence of one or more uncertain future events not wholly within the control of HEINEKEN or
because the risk of loss is estimated to be possible (>5%) but not probable (<50%) or because the
amount cannot be measured reliably.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMDQvZnJhZzpiZGRkNThjNGIzYzk0NTlmOGM4Y2ZlNzVlNGIzNzM3ZS90ZXh0cmVnaW9uOmJkZGQ1OGM0YjNjOTQ1OWY4YzhjZmU3NWU0YjM3MzdlXzU0OTc1NTgxMzg5NTI_7e7e3823-48a6-4b2e-b2bb-931dcb9827be": { "value": "
10.1\u00a0 \u00a0 Acquisitions and disposals of subsidiaries and non-
controlling interests
Acquisition and disposals of subsidiaries in 2022
During 2022, there were no significant acquisitions or disposals.\u00a0
Acquisition of non-controlling interests
In 2022, transactions with non-controlling interests mainly consists of a transaction where
HEINEKEN purchased 3,409,660 shares and 95,798 shares of Grupa \u017bywiec S.A. from Harbin B.V.
and other minority shareholders, respectively. This increased HEINEKEN\u2019s shareholding from 65.16%
to 99.28%. The consideration paid for the acquisition of non-controlling interest in 2022 and the
related equity impact are disclosed in the table below:
In millions of \u20ac
Consideration
paid
Value on
non-controlling
interest
Equity
Impact
Grupa \u017bywiec S.A
350
14
336
Other
41
4
37
Total
391
18
373
Accounting policies
Acquisitions of non-controlling interests are accounted for as transactions with owners in their
capacity as owners and therefore no goodwill is recognised as a result. Adjustments to non-
controlling interests arising from transactions that do not involve the loss of control are based on a
proportionate amount of the net assets of the subsidiary.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMDQvZnJhZzpiZGRkNThjNGIzYzk0NTlmOGM4Y2ZlNzVlNGIzNzM3ZS90ZXh0cmVnaW9uOmJkZGQ1OGM0YjNjOTQ1OWY4YzhjZmU3NWU0YjM3MzdlXzU0OTc1NTgxMzg5NTI_89c5943e-b375-41f5-b7d0-ff67adf585ca": { "value": "
10.1\u00a0 \u00a0 Acquisitions and disposals of subsidiaries and non-
controlling interests
Acquisition and disposals of subsidiaries in 2022
During 2022, there were no significant acquisitions or disposals.\u00a0
Acquisition of non-controlling interests
In 2022, transactions with non-controlling interests mainly consists of a transaction where
HEINEKEN purchased 3,409,660 shares and 95,798 shares of Grupa \u017bywiec S.A. from Harbin B.V.
and other minority shareholders, respectively. This increased HEINEKEN\u2019s shareholding from 65.16%
to 99.28%. The consideration paid for the acquisition of non-controlling interest in 2022 and the
related equity impact are disclosed in the table below:
In millions of \u20ac
Consideration
paid
Value on
non-controlling
interest
Equity
Impact
Grupa \u017bywiec S.A
350
14
336
Other
41
4
37
Total
391
18
373
Accounting policies
Acquisitions of non-controlling interests are accounted for as transactions with owners in their
capacity as owners and therefore no goodwill is recognised as a result. Adjustments to non-
controlling interests arising from transactions that do not involve the loss of control are based on a
proportionate amount of the net assets of the subsidiary.
Non-controlling interests in Heineken\u00a0N.V. group companies
The non-controlling interests (NCI) relate to minority stakes held by third parties in HEINEKEN
consolidated subsidiaries. The total NCI as at 31 December 2022 amounted to \u20ac2,369 million (2021:
\u20ac2,344 million), refer to note 10.1 for more information.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMDQvZnJhZzpiZGRkNThjNGIzYzk0NTlmOGM4Y2ZlNzVlNGIzNzM3ZS90ZXh0cmVnaW9uOmJkZGQ1OGM0YjNjOTQ1OWY4YzhjZmU3NWU0YjM3MzdlXzgyNDYzMzcyMDg0NjI_86e6d363-721e-41a6-9ae0-1545ab0ddac5": { "value": "
Acquisitions of non-controlling interests are accounted for as transactions with owners in their
capacity as owners and therefore no goodwill is recognised as a result. Adjustments to non-
controlling interests arising from transactions that do not involve the loss of control are based on a
proportionate amount of the net assets of the subsidiary.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMDcvZnJhZzpmNDY2MDZiMDcyMjg0YjI3ODlhMzVmM2VjYzg5YjYyNy90ZXh0cmVnaW9uOmY0NjYwNmIwNzIyODRiMjc4OWEzNWYzZWNjODliNjI3XzU0OTc1NTgxMzg5MTU_a9da9ffb-9313-47be-bd29-e0563a62d8e6": { "value": "
10.2\u00a0 \u00a0 Assets or disposal groups classified as held for sale
The assets and liabilities below are classified as held for sale for the year ended 31 December 2022:
2022
2021
In millions of \u20ac
Russia disposal
group
Other
Total
Total
Current assets
104
28
132
10
Property, plant and equipment
129
32
161
27
Intangible assets
5
\u2014
5
\u2014
Other non-current assets
17
\u2014
17
\u2014
Assets of disposal group held for sale
255
60
315
37
Current liabilities
(150)
(23)
(173)
(19)
Non-current liabilities
(8)
\u2014
(8)
(1)
Liabilities associated with assets
classified as held for sale
(158)
(23)
(181)
(20)
the Main Board of The Stock Exchange of Hong Kong Limited, operating in the beer business in
China. Consequently, HEINEKEN has an effective 20.67% economic interest in CR Beer. Based on the
closing share price of HKD54.55 as at 31 December 2022 (2021: HKD63.85), the fair value of this
economic interest in CR Beer amounts to \u20ac4,398 million (2021: \u20ac4,847 million). The carrying amount
of CBL as at 31\u00a0December 2022 amounts to \u20ac2,908 million (2021: \u20ac2,752 million).
Set out below is the summarised financial information of CR Beer, not adjusted for the percentage of
ownership held by HEINEKEN. The financial information has been amended to reflect adjustments
made by HEINEKEN when using the equity method (such as fair value adjustments). Due to a
difference in reporting timelines, the financial information is included with a two-month delay. This
means that the financial information included relates to the period November 2021-October 2022.
The reconciliation of the summarised financial information to the carrying amount of the effective
interest in CR Beer is also presented.
In millions of \u20ac
31 October 2022
31 October 2021
Summarised balance sheet (100%)
Non-current assets
8,639
8,671
Current assets
2,291
1,822
Non-current liabilities
(1,809)
(1,774)
Current liabilities
(2,777)
(2,673)
Net assets
6,344
6,046
Reconciliation to carrying amount
Opening net assets
6,046
5,384
Profit for the period
471
301
Other comprehensive income
88
532
Dividends paid
(256)
(171)
Other
(7)
\u2014
Closing net assets
6,342
6,046
Heineken N.V.\u2019s share in %
20.67%
20.67%
Heineken N.V.\u2019s share
1,311
1,250
Goodwill
1,597
1,502
Carrying amount
2,908
2,752
In millions of \u20ac
November 2021
to October 2022
November 2020
to October 2021
Summarised income statement (100%)
Revenue
5,198
4,360
Profit
471
301
Other comprehensive income
88
532
Total comprehensive income
559
833
Dividends received
52
36
Summarised financial information for equity-accounted joint ventures and associates
The following table includes, in aggregate, the carrying amount and HEINEKEN\u2019s share of profit and
OCI of joint ventures and associates (net of income tax):
Joint ventures
Associates\u00b9
In millions of \u20ac
2022
2021
2022
2021
Carrying amount of interests
953
984
3,343
3,164
Share of:
Profit from continuing operations
64
113
159
137
Other comprehensive income
17
30
(63)
24
81
143
96
161
1 Includes the investment in CR Beer, which is considered to be individually material. The other joint ventures and associates are
considered to be individually immaterial.
Accounting policies
Associates are entities in which HEINEKEN has significant influence, but not control or joint control.
Significant influence is generally obtained by ownership of more than 20% but less than 50% of the
voting rights. Joint ventures (JVs) are the arrangements in which HEINEKEN has joint control.
HEINEKEN\u2019s investments in associates and JVs are accounted for using the equity method of
accounting, meaning they are initially recognised at cost. The Consolidated Financial Statements
include HEINEKEN\u2019s share of the net profit or loss of the associates and JVs whereby the result is
determined using the accounting policies of HEINEKEN.
When HEINEKEN\u2019s share of losses exceeds the carrying amount of the associate or joint venture, the
carrying amount is reduced to nil and recognition of further losses is discontinued except to the
extent that HEINEKEN has an obligation or has made a payment on behalf of the associate or JV.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMTAvZnJhZzo3YmQzOTI5YTUxODA0MTlmYTExNmU2NmExMjYyMTg4ZC90ZXh0cmVnaW9uOjdiZDM5MjlhNTE4MDQxOWZhMTE2ZTY2YTEyNjIxODhkXzU0OTc1NTgxMzkxNDU_df4d305e-4ffd-4f5e-8825-073678f8ef88": { "value": "
10.3\u00a0 \u00a0 Investments in associates and joint ventures
HEINEKEN has interests in several joint ventures and associates. The total carrying amount of these
associates and joint ventures was \u20ac4,296 million as at 31 December 2022 (2021: \u20ac4,148 million)
and the total share of profit and other comprehensive income was a profit of \u20ac177 million in 2022
(2021: \u20ac304 million). The share of profit of associates and joint ventures includes an impairment loss
of \u20ac4 million (2021: \u20ac10 million, impairment reversal).
The associate CRH (Beer) Limited (\u2018CBL\u2019) is considered to be individually material. HEINEKEN holds a
shareholding of 40% in CBL as of 29 April 2019. CBL holds a controlling interest of 51.67% in China
Resources Beer (Holdings) Co. Ltd. ('CR\u00a0Beer'), a company incorporated in Hong Kong and listed on
the Main Board of The Stock Exchange of Hong Kong Limited, operating in the beer business in
China. Consequently, HEINEKEN has an effective 20.67% economic interest in CR Beer. Based on the
closing share price of HKD54.55 as at 31 December 2022 (2021: HKD63.85), the fair value of this
economic interest in CR Beer amounts to \u20ac4,398 million (2021: \u20ac4,847 million). The carrying amount
of CBL as at 31\u00a0December 2022 amounts to \u20ac2,908 million (2021: \u20ac2,752 million).
Set out below is the summarised financial information of CR Beer, not adjusted for the percentage of
ownership held by HEINEKEN. The financial information has been amended to reflect adjustments
made by HEINEKEN when using the equity method (such as fair value adjustments). Due to a
difference in reporting timelines, the financial information is included with a two-month delay. This
means that the financial information included relates to the period November 2021-October 2022.
The reconciliation of the summarised financial information to the carrying amount of the effective
interest in CR Beer is also presented.
In millions of \u20ac
31 October 2022
31 October 2021
Summarised balance sheet (100%)
Non-current assets
8,639
8,671
Current assets
2,291
1,822
Non-current liabilities
(1,809)
(1,774)
Current liabilities
(2,777)
(2,673)
Net assets
6,344
6,046
Reconciliation to carrying amount
Opening net assets
6,046
5,384
Profit for the period
471
301
Other comprehensive income
88
532
Dividends paid
(256)
(171)
Other
(7)
\u2014
Closing net assets
6,342
6,046
Heineken N.V.\u2019s share in %
20.67%
20.67%
Heineken N.V.\u2019s share
1,311
1,250
Goodwill
1,597
1,502
Carrying amount
2,908
2,752
In millions of \u20ac
November 2021
to October 2022
November 2020
to October 2021
Summarised income statement (100%)
Revenue
5,198
4,360
Profit
471
301
Other comprehensive income
88
532
Total comprehensive income
559
833
Dividends received
52
36
Summarised financial information for equity-accounted joint ventures and associates
The following table includes, in aggregate, the carrying amount and HEINEKEN\u2019s share of profit and
OCI of joint ventures and associates (net of income tax):
Joint ventures
Associates\u00b9
In millions of \u20ac
2022
2021
2022
2021
Carrying amount of interests
953
984
3,343
3,164
Share of:
Profit from continuing operations
64
113
159
137
Other comprehensive income
17
30
(63)
24
81
143
96
161
1 Includes the investment in CR Beer, which is considered to be individually material. The other joint ventures and associates are
considered to be individually immaterial.
Accounting policies
Associates are entities in which HEINEKEN has significant influence, but not control or joint control.
Significant influence is generally obtained by ownership of more than 20% but less than 50% of the
voting rights. Joint ventures (JVs) are the arrangements in which HEINEKEN has joint control.
HEINEKEN\u2019s investments in associates and JVs are accounted for using the equity method of
accounting, meaning they are initially recognised at cost. The Consolidated Financial Statements
include HEINEKEN\u2019s share of the net profit or loss of the associates and JVs whereby the result is
determined using the accounting policies of HEINEKEN.
When HEINEKEN\u2019s share of losses exceeds the carrying amount of the associate or joint venture, the
carrying amount is reduced to nil and recognition of further losses is discontinued except to the
extent that HEINEKEN has an obligation or has made a payment on behalf of the associate or JV.", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMTAvZnJhZzo3YmQzOTI5YTUxODA0MTlmYTExNmU2NmExMjYyMTg4ZC90ZXh0cmVnaW9uOjdiZDM5MjlhNTE4MDQxOWZhMTE2ZTY2YTEyNjIxODhkXzEw_997a53cc-f876-445a-b05b-fe04ac847da6": { "value": "4296000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMTAvZnJhZzo3YmQzOTI5YTUxODA0MTlmYTExNmU2NmExMjYyMTg4ZC90ZXh0cmVnaW9uOjdiZDM5MjlhNTE4MDQxOWZhMTE2ZTY2YTEyNjIxODhkXzIy_e4dcd428-452c-4c3a-a7fc-070f48eb0e7d": { "value": "4148000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMTAvZnJhZzo3YmQzOTI5YTUxODA0MTlmYTExNmU2NmExMjYyMTg4ZC90ZXh0cmVnaW9uOjdiZDM5MjlhNTE4MDQxOWZhMTE2ZTY2YTEyNjIxODhkXzU0OTc1NTgxMzkxNDY_24585e0a-c024-4618-87c4-3232d323333c": { "value": "
Associates are entities in which HEINEKEN has significant influence, but not control or joint control.
Significant influence is generally obtained by ownership of more than 20% but less than 50% of the
voting rights. Joint ventures (JVs) are the arrangements in which HEINEKEN has joint control.
HEINEKEN\u2019s investments in associates and JVs are accounted for using the equity method of
accounting, meaning they are initially recognised at cost. The Consolidated Financial Statements
include HEINEKEN\u2019s share of the net profit or loss of the associates and JVs whereby the result is
determined using the accounting policies of HEINEKEN.
When HEINEKEN\u2019s share of losses exceeds the carrying amount of the associate or joint venture, the
carrying amount is reduced to nil and recognition of further losses is discontinued except to the
extent that HEINEKEN has an obligation or has made a payment on behalf of the associate or JV.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMTAvZnJhZzo3YmQzOTI5YTUxODA0MTlmYTExNmU2NmExMjYyMTg4ZC90ZXh0cmVnaW9uOjdiZDM5MjlhNTE4MDQxOWZhMTE2ZTY2YTEyNjIxODhkXzU0OTc1NTgxMzkxNDY_2fd55150-c979-49a1-b738-02a3dd53cb2e": { "value": "
Associates are entities in which HEINEKEN has significant influence, but not control or joint control.
Significant influence is generally obtained by ownership of more than 20% but less than 50% of the
voting rights. Joint ventures (JVs) are the arrangements in which HEINEKEN has joint control.
HEINEKEN\u2019s investments in associates and JVs are accounted for using the equity method of
accounting, meaning they are initially recognised at cost. The Consolidated Financial Statements
include HEINEKEN\u2019s share of the net profit or loss of the associates and JVs whereby the result is
determined using the accounting policies of HEINEKEN.
When HEINEKEN\u2019s share of losses exceeds the carrying amount of the associate or joint venture, the
carrying amount is reduced to nil and recognition of further losses is discontinued except to the
extent that HEINEKEN has an obligation or has made a payment on behalf of the associate or JV.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMTAvZnJhZzo3YmQzOTI5YTUxODA0MTlmYTExNmU2NmExMjYyMTg4ZC90ZXh0cmVnaW9uOjdiZDM5MjlhNTE4MDQxOWZhMTE2ZTY2YTEyNjIxODhkXzU0OTc1NTgxMzkxNDY_ea2d89a7-e6ee-49bd-87ea-53d6a89d4575": { "value": "
Associates are entities in which HEINEKEN has significant influence, but not control or joint control.
Significant influence is generally obtained by ownership of more than 20% but less than 50% of the
voting rights. Joint ventures (JVs) are the arrangements in which HEINEKEN has joint control.
HEINEKEN\u2019s investments in associates and JVs are accounted for using the equity method of
accounting, meaning they are initially recognised at cost. The Consolidated Financial Statements
include HEINEKEN\u2019s share of the net profit or loss of the associates and JVs whereby the result is
determined using the accounting policies of HEINEKEN.
When HEINEKEN\u2019s share of losses exceeds the carrying amount of the associate or joint venture, the
carrying amount is reduced to nil and recognition of further losses is discontinued except to the
extent that HEINEKEN has an obligation or has made a payment on behalf of the associate or JV.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMTYvZnJhZzoyMTdhOTNkNzkzNmE0NTY1YmQ0YWQwZjk2NWQ0ODEyNy90ZXh0cmVnaW9uOjIxN2E5M2Q3OTM2YTQ1NjViZDRhZDBmOTY1ZDQ4MTI3XzU0OTc1NTgxMzkwOTE_1ce8b4df-60a8-4af3-a3d8-486177ebad90": { "value": "
11.1\u00a0 \u00a0 Net finance income and expense
Interest expenses are mainly related to interest charges over the outstanding bonds, commercial
paper and bank loans (refer to note 11.3). Other net finance income and expenses comprise dividend
income, fair value changes of financial assets and liabilities measured at fair value, transactional
foreign exchange gains and losses (on a net basis), monetary gain resulting from hyperinflation
accounting, unwinding of discount on provisions and interest on the net defined benefit obligation.
In millions of \u20ac
Note
2022
2021
Interest income
74
49
Interest expenses
(458)
(462)
Dividend income from fair value through OCI investments
7
6
Net change in fair value of derivatives
67
(10)
Net foreign exchange gain/(loss)1
(121)
(78)
Net monetary gain arising from hyperinflationary economies
94
\u2014
Unwinding discount on provisions
9.2
(15)
(13)
Interest on the net defined benefit obligation
9.1
(14)
(14)
Other
30
123
Other net finance income/(expenses)
48
14
Net finance income/(expenses)
(336)
(399)
For more information on HEINEKEN's liquidity risk exposure refer to note 11.5.
The following table presents recognised 'Cash and cash equivalents' and 'Bank overdrafts', and the
impact of the netting of gross amounts. The 'Net amount' below refers to the impact on HEINEKEN's
balance sheet if all amounts subject to legal offset rights are netted.
2022
In millions of \u20ac
Gross amounts
Net amounts
presented in the
statement of
financial position
Amounts subject
to legal offset
rights
Net amount
Assets
Cash and cash equivalents
2,765
2,765
(792)
1,973
Liabilities
Bank overdrafts
(1,147)
(1,147)
792
(355)
2021
Assets
Cash and cash equivalents
3,248
3,248
(412)
2,836
Liabilities
Bank overdrafts
(692)
(692)
412
(280)
Changes in borrowings\u00a0
In 2022, the decrease in borrowings is mainly due to the repayment of bonds and bank loans, which
exceeds the proceeds from bank loans and other interest-bearing liabilities incurred.
Cash flows from financing activities are mainly generated by bonds, commercial paper, bank loans
and other interest-bearing liabilities presented above. Additionally, HEINEKEN also uses derivatives
related to its financing, which can be recognised as assets or liabilities. The above table details the
reconciliation of the liabilities and assets arising from financing activities to the cash flow from
financing activities. Bank overdrafts form an integral part of HEINEKEN\u2019s cash management and are
included as a component of cash and cash equivalents in the statement of cash flows. For more
information on derivatives refer to note 11.6.
The average effective interest rate on the net debt position as at 31 December 2022 was 2.8%
(2021: 2.7%). The average maturity of the bonds as at 31 December 2022 was 7 years (2021: 8
years).
Centrally available financing headroom
The centrally available financing headroom at Group level was approximately \u20ac3.6 billion as at 31
December 2022 (2021: \u20ac4.6 billion) and consisted of the undrawn revolving credit facility and
centrally available cash.
Accounting estimates and judgements
Judgement is required to determine the lease term and the incremental borrowing rate. The
assessment of whether HEINEKEN is reasonably certain to exercise extension options or not to make
use of termination options impacts the lease term, which as a result could affect the amount of
lease liabilities recognised. The assumptions used in the determination of the incremental borrowing
rate could impact the rate used in discounting future payments, which as a result could have an
impact on the amount of lease liabilities recognised.
Accounting policies
Borrowings
Borrowings are initially measured at fair value less transaction costs. Subsequently, the borrowings
are measured at amortised cost using the effective interest rate method. Borrowings included in a
fair value hedge are stated at fair value in respect of the risk being hedged.
Borrowings for which HEINEKEN has an unconditional right to defer settlement of the liability for at
least 12 months after the balance sheet date are classified as non-current liabilities. For the
accounting policy on cash and cash equivalents and derivatives refer to notes 11.2 and 11.6,
respectively.
Lease liabilities
Lease liabilities are measured at the present value of the lease payments to be paid during the lease
term, discounted using the incremental borrowing rate. Lease liabilities are subsequently increased
by the interest cost on the lease liabilities and decreased by lease payments made. The lease
liabilities will be remeasured when there is a change in the amount to be paid (e.g. due to
indexation) or when there is a change in the assessment of the lease terms.
The IBR is determined on a country level. For each country, there are separate rates depending on
the contract currency and the term of the lease. The IBR is calculated based on the local risk-free
rate plus a country default spread and a credit spread.
The lease term is determined as the non-cancellable period of a lease, together with:
\u25a0Periods covered by a unilateral option to extend the lease if HEINEKEN is reasonably certain to
make use of that option
\u25a0Periods covered by an option to terminate the lease if HEINEKEN is reasonably certain not to
make use of that option
HEINEKEN applies the following practical expedients for the recognition of leases:
\u25a0Apply a single discount rate per country to a portfolio of leases with reasonably similar
characteristics
\u25a0Include non-lease components in the lease liability for equipment leases", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjIvZnJhZzo1ZGUyMDk2MGY5YzI0ZWYzOGIzZGI0NmJmOGNhMmVkYy90ZXh0cmVnaW9uOjVkZTIwOTYwZjljMjRlZjM4YjNkYjQ2YmY4Y2EyZWRjXzU0OTc1NTgxMzkxNzk_077472d1-88ee-47b5-a53d-14659c40c526": { "value": "
Borrowings
Borrowings are initially measured at fair value less transaction costs. Subsequently, the borrowings
are measured at amortised cost using the effective interest rate method. Borrowings included in a
fair value hedge are stated at fair value in respect of the risk being hedged.
Borrowings for which HEINEKEN has an unconditional right to defer settlement of the liability for at
least 12 months after the balance sheet date are classified as non-current liabilities. For the
accounting policy on cash and cash equivalents and derivatives refer to notes 11.2 and 11.6,
respectively.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjIvZnJhZzo1ZGUyMDk2MGY5YzI0ZWYzOGIzZGI0NmJmOGNhMmVkYy90ZXh0cmVnaW9uOjVkZTIwOTYwZjljMjRlZjM4YjNkYjQ2YmY4Y2EyZWRjXzU0OTc1NTgxMzkxODA_cf71fe0d-6aec-4973-b21f-7464f00c7386": { "value": "
Borrowings
Borrowings are initially measured at fair value less transaction costs. Subsequently, the borrowings
are measured at amortised cost using the effective interest rate method. Borrowings included in a
fair value hedge are stated at fair value in respect of the risk being hedged.
Borrowings for which HEINEKEN has an unconditional right to defer settlement of the liability for at
least 12 months after the balance sheet date are classified as non-current liabilities. For the
accounting policy on cash and cash equivalents and derivatives refer to notes 11.2 and 11.6,
respectively.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE0OTg_4c41ed0b-b839-4a4d-8841-2032b05b3989": { "value": "
11.4\u00a0 \u00a0 Capital and reserves
Share capital
Refer\u00a0to the table below for the Company's issued share capital as at 31\u00a0December. All issued shares
are fully paid.
2022
2021
Share capital
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
1 January
288,030,168
461
288,030,168
461
Changes
\u2014
\u2014
\u2014
\u2014
31 December
288,030,168
461
288,030,168
461
The Company\u2019s authorised capital amounts to \u20ac1.5 billion, consisting of 937,500,000\u00a0shares of
\u20ac1.60 nominal value (2021: 937,500,000\u00a0shares of \u20ac1.60 nominal value).
Shareholders are entitled to receive dividends as declared from time to time and are entitled to one
vote per share at shareholder meetings of the Company.
Share premium
As at 31 December 2022, the share premium amounted to \u20ac1,257 million (2021: \u20ac1,257 million).
Translation reserve
The translation reserve comprises foreign currency differences arising from the translation of the
assets and liabilities of foreign operations of HEINEKEN (excluding amounts attributable to non-
controlling interests) as well as value changes of the hedging instruments in the net investment
hedges. HEINEKEN considers this a legal reserve.
Hedging reserve
This reserve comprises the effective portion of the cumulative net change in the fair value of cash
flow hedging instruments where the hedged transaction has not yet occurred. HEINEKEN considers
this a legal reserve.
Fair value reserve
This reserve comprises the cumulative net change in the fair value of FVOCI equity investments.
HEINEKEN transfers amounts from this reserve to retained earnings when the relevant equity
securities are derecognised. HEINEKEN considers this a legal reserve.
Other legal reserves
These reserves relate to the share of profit of joint ventures and associates over the distribution of
which HEINEKEN does not have control. The movement in these reserves reflects the share of profit
of joint ventures and associates minus dividends received. For retained earnings of subsidiaries that
cannot be freely distributed due to legal or other restrictions, a legal reserve is recognised.
Furthermore, part of the reserve comprises a legal reserve for capitalised development costs.
Purchase own shares by Heineken\u00a0N.V.
Refer\u00a0to the table below with the changes in 2022 in own shares held by Heineken\u00a0N.V. This results in
a decreased interest in shareholding by Heineken Holding\u00a0N.V.
The related dilution effect has been recognised directly in equity.
Own shares held by Heineken N.V.
Number of shares
1 January 2022
408,052
Changes
276,349
31 December 2022
684,401
Dividends
The following dividends were declared and paid by Heineken Holding\u00a0N.V.:
In millions of \u20ac
2022
2021
Final dividend previous year \u20ac0.96, respectively \u20ac0.70 per qualifying share
277
202
Interim dividend current year \u20ac0.50, respectively \u20ac0.28 per qualifying share
144
80
Total dividend declared and paid
421
282
For 2022, a payment of a total cash dividend of \u20ac1.73 per share (2021: \u20ac1.24) will be proposed at
the AGM on 20 April 2023. If approved, the final dividend of \u20ac1.23 will be paid on 2 May 2023, as an
interim dividend of \u20ac0.50 per share was paid on 11 August 2022. The payment will be subject to a
15% Dutch withholding tax.\u00a0
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
After the balance sheet date, the Board of Directors announced the following appropriation of profit.
The dividends, taking into account the interim dividends declared and paid, have not been provided
for.
In millions of \u20ac
2022
2021
Dividend per qualifying share \u20ac1.73 (2021: \u20ac1.24)
498
357
Addition to retained earnings
845
1,306
Net profit
1,343
1,663
Non-controlling interests in the activities and cash flows of Heineken\u00a0N.V.
In millions of \u20ac
2022
2021
NCI percentage1
49.936%
49.960%
Non-current assets
41,391
39,272
Current assets
11,015
9,578
Non-current liabilities
(16,296)
(17,056)
Current liabilities
(14,190)
(12,094)
Net assets
21,920
19,700
Carrying amount of NCI
9,857
8,763
Net revenue
28,719
21,941
Profit
3,039
3,535
OCI
302
1,340
Total comprehensive income
3,341
4,875
Profit allocated to NCI2
1,339
1,661
OCI allocated to NCI2
1,562
2,278
Cash flow from operating activities
4,496
4,181
Cash flow from investing activities
(2,286)
(2,277)
Cash flow from financing activities
(3,127)
(2,883)
Net increase (decrease) in cash and cash equivalents
(917)
(979)
Final dividend previous year
552
403
Interim dividend current year
288
161
Total dividend
840
564
Dividend allocated to NCI
419
282
1 Of which 8.632% (2021: 8.632%) relates to FEMSA and 41.363% (2021: 41.363%) to the public.
2 Calculated based on 49.936% (2021: 49.960%) of the equity attributable to Heineken\u00a0N.V.
Non-controlling interests in Heineken\u00a0N.V. group companies
The non-controlling interests (NCI) relate to minority stakes held by third parties in HEINEKEN
consolidated subsidiaries. The total NCI as at 31 December 2022 amounted to \u20ac2,369 million (2021:
\u20ac2,344 million), refer to note 10.1 for more information.
Capital management
Heineken Holding\u00a0N.V.'s capital management is strongly related to Heineken\u00a0N.V.'s capital
management because every Heineken\u00a0N.V. share held by Heineken Holding\u00a0N.V. is matched by one
share issued at the level of Heineken Holding\u00a0N.V. This enables Heineken\u00a0N.V. to pursue its long-term
policy in the interest of the Heineken\u00a0N.V. shareholders.
There were no major changes in Heineken Holding\u00a0N.V.\u2019s approach to capital management during
the year. The policy of the Board of Directors of Heineken Holding\u00a0N.V. is to maintain a strong
capital base so as to maintain investor, creditor and market confidence and to sustain future
development of the business and acquisitions of Heineken\u00a0N.V.
Heineken Holding\u00a0N.V. is not subject to externally imposed capital requirements other than the legal
reserves.
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
Accounting policies
Shares are classified as equity. When share capital recognised as equity is repurchased, the amount
of the consideration paid, which includes directly attributable costs, is net of any tax effects
recognised as a deduction from equity. Repurchased shares recorded at purchase price are classified
as treasury shares and are presented in the reserve for own shares.
When treasury shares are sold or reissued subsequently, the amount received is recognised as an
increase in equity, and the resulting surplus or deficit on the transaction is transferred to or from
retained earnings.
Dividends are recognised as a liability in the period in which they are declared.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE0OTg_ee7a23a7-e25c-4c1e-8ed8-1cace31de131": { "value": "
11.4\u00a0 \u00a0 Capital and reserves
Share capital
Refer\u00a0to the table below for the Company's issued share capital as at 31\u00a0December. All issued shares
are fully paid.
2022
2021
Share capital
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
1 January
288,030,168
461
288,030,168
461
Changes
\u2014
\u2014
\u2014
\u2014
31 December
288,030,168
461
288,030,168
461
The Company\u2019s authorised capital amounts to \u20ac1.5 billion, consisting of 937,500,000\u00a0shares of
\u20ac1.60 nominal value (2021: 937,500,000\u00a0shares of \u20ac1.60 nominal value).
Shareholders are entitled to receive dividends as declared from time to time and are entitled to one
vote per share at shareholder meetings of the Company.
Share premium
As at 31 December 2022, the share premium amounted to \u20ac1,257 million (2021: \u20ac1,257 million).
Translation reserve
The translation reserve comprises foreign currency differences arising from the translation of the
assets and liabilities of foreign operations of HEINEKEN (excluding amounts attributable to non-
controlling interests) as well as value changes of the hedging instruments in the net investment
hedges. HEINEKEN considers this a legal reserve.
Hedging reserve
This reserve comprises the effective portion of the cumulative net change in the fair value of cash
flow hedging instruments where the hedged transaction has not yet occurred. HEINEKEN considers
this a legal reserve.
Fair value reserve
This reserve comprises the cumulative net change in the fair value of FVOCI equity investments.
HEINEKEN transfers amounts from this reserve to retained earnings when the relevant equity
securities are derecognised. HEINEKEN considers this a legal reserve.
Other legal reserves
These reserves relate to the share of profit of joint ventures and associates over the distribution of
which HEINEKEN does not have control. The movement in these reserves reflects the share of profit
of joint ventures and associates minus dividends received. For retained earnings of subsidiaries that
cannot be freely distributed due to legal or other restrictions, a legal reserve is recognised.
Furthermore, part of the reserve comprises a legal reserve for capitalised development costs.
Purchase own shares by Heineken\u00a0N.V.
Refer\u00a0to the table below with the changes in 2022 in own shares held by Heineken\u00a0N.V. This results in
a decreased interest in shareholding by Heineken Holding\u00a0N.V.
The related dilution effect has been recognised directly in equity.
Own shares held by Heineken N.V.
Number of shares
1 January 2022
408,052
Changes
276,349
31 December 2022
684,401
Dividends
The following dividends were declared and paid by Heineken Holding\u00a0N.V.:
In millions of \u20ac
2022
2021
Final dividend previous year \u20ac0.96, respectively \u20ac0.70 per qualifying share
277
202
Interim dividend current year \u20ac0.50, respectively \u20ac0.28 per qualifying share
144
80
Total dividend declared and paid
421
282
For 2022, a payment of a total cash dividend of \u20ac1.73 per share (2021: \u20ac1.24) will be proposed at
the AGM on 20 April 2023. If approved, the final dividend of \u20ac1.23 will be paid on 2 May 2023, as an
interim dividend of \u20ac0.50 per share was paid on 11 August 2022. The payment will be subject to a
15% Dutch withholding tax.\u00a0
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
After the balance sheet date, the Board of Directors announced the following appropriation of profit.
The dividends, taking into account the interim dividends declared and paid, have not been provided
for.
In millions of \u20ac
2022
2021
Dividend per qualifying share \u20ac1.73 (2021: \u20ac1.24)
498
357
Addition to retained earnings
845
1,306
Net profit
1,343
1,663
Non-controlling interests in the activities and cash flows of Heineken\u00a0N.V.
In millions of \u20ac
2022
2021
NCI percentage1
49.936%
49.960%
Non-current assets
41,391
39,272
Current assets
11,015
9,578
Non-current liabilities
(16,296)
(17,056)
Current liabilities
(14,190)
(12,094)
Net assets
21,920
19,700
Carrying amount of NCI
9,857
8,763
Net revenue
28,719
21,941
Profit
3,039
3,535
OCI
302
1,340
Total comprehensive income
3,341
4,875
Profit allocated to NCI2
1,339
1,661
OCI allocated to NCI2
1,562
2,278
Cash flow from operating activities
4,496
4,181
Cash flow from investing activities
(2,286)
(2,277)
Cash flow from financing activities
(3,127)
(2,883)
Net increase (decrease) in cash and cash equivalents
(917)
(979)
Final dividend previous year
552
403
Interim dividend current year
288
161
Total dividend
840
564
Dividend allocated to NCI
419
282
1 Of which 8.632% (2021: 8.632%) relates to FEMSA and 41.363% (2021: 41.363%) to the public.
2 Calculated based on 49.936% (2021: 49.960%) of the equity attributable to Heineken\u00a0N.V.
Non-controlling interests in Heineken\u00a0N.V. group companies
The non-controlling interests (NCI) relate to minority stakes held by third parties in HEINEKEN
consolidated subsidiaries. The total NCI as at 31 December 2022 amounted to \u20ac2,369 million (2021:
\u20ac2,344 million), refer to note 10.1 for more information.
Capital management
Heineken Holding\u00a0N.V.'s capital management is strongly related to Heineken\u00a0N.V.'s capital
management because every Heineken\u00a0N.V. share held by Heineken Holding\u00a0N.V. is matched by one
share issued at the level of Heineken Holding\u00a0N.V. This enables Heineken\u00a0N.V. to pursue its long-term
policy in the interest of the Heineken\u00a0N.V. shareholders.
There were no major changes in Heineken Holding\u00a0N.V.\u2019s approach to capital management during
the year. The policy of the Board of Directors of Heineken Holding\u00a0N.V. is to maintain a strong
capital base so as to maintain investor, creditor and market confidence and to sustain future
development of the business and acquisitions of Heineken\u00a0N.V.
Heineken Holding\u00a0N.V. is not subject to externally imposed capital requirements other than the legal
reserves.
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
Accounting policies
Shares are classified as equity. When share capital recognised as equity is repurchased, the amount
of the consideration paid, which includes directly attributable costs, is net of any tax effects
recognised as a deduction from equity. Repurchased shares recorded at purchase price are classified
as treasury shares and are presented in the reserve for own shares.
When treasury shares are sold or reissued subsequently, the amount received is recognised as an
increase in equity, and the resulting surplus or deficit on the transaction is transferred to or from
retained earnings.
Dividends are recognised as a liability in the period in which they are declared.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE1MDA_f0c52712-08ea-49e5-8076-213807d18d2b": { "value": "
Share capital
Refer\u00a0to the table below for the Company's issued share capital as at 31\u00a0December. All issued shares
are fully paid.
2022
2021
Share capital
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
Shares of \u20ac1.60
Nominal value in
millions of \u20ac
1 January
288,030,168
461
288,030,168
461
Changes
\u2014
\u2014
\u2014
\u2014
31 December
288,030,168
461
288,030,168
461
The Company\u2019s authorised capital amounts to \u20ac1.5 billion, consisting of 937,500,000\u00a0shares of
\u20ac1.60 nominal value (2021: 937,500,000\u00a0shares of \u20ac1.60 nominal value).
Shareholders are entitled to receive dividends as declared from time to time and are entitled to one
vote per share at shareholder meetings of the Company.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzcxNDY4MjU1ODc3MTQ_ac564365-28e0-496e-b017-10adcfd0aec7": { "value": "1257000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzcxNDY4MjU1ODc3MDg_bed9fcd9-3074-413e-b107-5330ffc2784d": { "value": "1257000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "ifrs-full:CumulativeEffectAtDateOfInitialApplicationAxis": "ifrs-full:OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE1MDE_485a543c-27ac-4f03-ad61-5ec3dc189970": { "value": "
Purchase own shares by Heineken\u00a0N.V.
Refer\u00a0to the table below with the changes in 2022 in own shares held by Heineken\u00a0N.V. This results in
a decreased interest in shareholding by Heineken Holding\u00a0N.V.
The related dilution effect has been recognised directly in equity.
Own shares held by Heineken N.V.
Number of shares
1 January 2022
408,052
Changes
276,349
31 December 2022
684,401
", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE1MDI_3c10814b-383d-46ab-8b7d-82ea4d3c82cc": { "value": "
Dividends
The following dividends were declared and paid by Heineken Holding\u00a0N.V.:
In millions of \u20ac
2022
2021
Final dividend previous year \u20ac0.96, respectively \u20ac0.70 per qualifying share
277
202
Interim dividend current year \u20ac0.50, respectively \u20ac0.28 per qualifying share
144
80
Total dividend declared and paid
421
282
For 2022, a payment of a total cash dividend of \u20ac1.73 per share (2021: \u20ac1.24) will be proposed at
the AGM on 20 April 2023. If approved, the final dividend of \u20ac1.23 will be paid on 2 May 2023, as an
interim dividend of \u20ac0.50 per share was paid on 11 August 2022. The payment will be subject to a
15% Dutch withholding tax.\u00a0
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
After the balance sheet date, the Board of Directors announced the following appropriation of profit.
The dividends, taking into account the interim dividends declared and paid, have not been provided
for.
In millions of \u20ac
2022
2021
Dividend per qualifying share \u20ac1.73 (2021: \u20ac1.24)
498
357
Addition to retained earnings
845
1,306
Net profit
1,343
1,663
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzgyNDYzMzcyMTYwMTE_4f01025f-5d16-4a1b-9a32-cfc26809ff6a": { "value": "1.73", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, 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"id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE1MDM_154533e5-082d-42bb-9c0d-c8c7c8c5c0e2": { "value": "
Capital management
Heineken Holding\u00a0N.V.'s capital management is strongly related to Heineken\u00a0N.V.'s capital
management because every Heineken\u00a0N.V. share held by Heineken Holding\u00a0N.V. is matched by one
share issued at the level of Heineken Holding\u00a0N.V. This enables Heineken\u00a0N.V. to pursue its long-term
policy in the interest of the Heineken\u00a0N.V. shareholders.
There were no major changes in Heineken Holding\u00a0N.V.\u2019s approach to capital management during
the year. The policy of the Board of Directors of Heineken Holding\u00a0N.V. is to maintain a strong
capital base so as to maintain investor, creditor and market confidence and to sustain future
development of the business and acquisitions of Heineken\u00a0N.V.
Heineken Holding\u00a0N.V. is not subject to externally imposed capital requirements other than the legal
reserves.
Pursuant to Article\u00a010, paragraph 6, of the Articles of Association of Heineken Holding\u00a0N.V., holders
of Heineken Holding\u00a0N.V. shares receive the same dividend as holders of Heineken\u00a0N.V. shares.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE1MDQ_7522276d-ace4-4bd6-864d-9ffc6573b46b": { "value": "
Shares are classified as equity. When share capital recognised as equity is repurchased, the amount
of the consideration paid, which includes directly attributable costs, is net of any tax effects
recognised as a deduction from equity. Repurchased shares recorded at purchase price are classified
as treasury shares and are presented in the reserve for own shares.
When treasury shares are sold or reissued subsequently, the amount received is recognised as an
increase in equity, and the resulting surplus or deficit on the transaction is transferred to or from
retained earnings.
Dividends are recognised as a liability in the period in which they are declared.", "dimensions": { "concept": "heiho:DescriptionOfAccountingPolicyForCapitalAndReservesTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzI2MDM_b5be78f1-57d6-4c11-9509-2b1ec989cf86": { "value": "
When treasury shares are sold or reissued subsequently, the amount received is recognised as an
increase in equity, and the resulting surplus or deficit on the transaction is transferred to or from
retained earnings.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjUvZnJhZzo2YjQwYWMwMzQxNDI0OTgzOWI5MGYzZTQ3MDZkMWVmZC90ZXh0cmVnaW9uOjZiNDBhYzAzNDE0MjQ5ODM5YjkwZjNlNDcwNmQxZWZkXzU0OTc1NTgxNDE1MDU_b458f927-c542-4efc-bf1c-f2f9c737a971": { "value": "Dividends are recognised as a liability in the period in which they are declared.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjgvZnJhZzo0ZmJjMDVjY2ViNjk0NGJlOGEwYjczYjIzNDVhMmJjMC90ZXh0cmVnaW9uOjRmYmMwNWNjZWI2OTQ0YmU4YTBiNzNiMjM0NWEyYmMwXzU0OTc1NTgxMzk2Njc_08c1a389-ce8c-449c-a965-f4f1dfc0e15e": { "value": "
11.5\u00a0 \u00a0 Credit, liquidity and market risk
This note summarises the financial risks that HEINEKEN is exposed to, and HEINEKEN\u2019s policies and
processes that are in place for managing these risks. For more information on derivatives used in
managing risk refer to note 11.6.
Risk management framework
The Executive Board of Heineken\u00a0N.V. sets rules and monitors the adequacy of HEINEKEN\u2019s risk
management and control systems. These systems are regularly reviewed to reflect changes in
market conditions and HEINEKEN\u2019s activities.
Managing the financial risks and financial resources includes the use of derivatives, primarily spot
and forward exchange contracts, options and interest rate swaps. It is HEINEKEN's policy not to
enter into speculative transactions.
In the normal course of business HEINEKEN is exposed to the following financial risks:
\u25a0Credit risk
\u25a0Liquidity risk
\u25a0Market risk
Credit risk
Credit risk is the risk of a loss to HEINEKEN when a customer or counterparty fails to pay.
All local operations are required to comply with the Global Credit Policy and develop local credit
management procedures accordingly. HEINEKEN reviews and updates the Global Credit Policy
periodically to ensure that adequate controls are in place to mitigate credit risk.
Credit risk arises mainly from HEINEKEN\u2019s receivables from customers like trade receivables, loans to
customers and advances to customers. At the balance sheet date, there were no significant
concentrations of credit risk.
Loans and advances to customers
HEINEKEN\u2019s loans and receivables include loans and advances to customers. Loans and advances to
customers are usually backed by collateral such as properties. HEINEKEN charges interest on loans to
its customers.
Trade and other receivables
HEINEKEN\u2019s local management has credit policies in place and the exposure to credit risk is
monitored on an ongoing basis. Under these policies, all customers requiring credit above a certain
amount are reviewed and new customers are analysed individually for creditworthiness before
HEINEKEN\u2019s standard payment and delivery terms and conditions are offered. This review can
include external ratings, where available, and in some cases bank references. Credit limits are
determined for each customer and are reviewed regularly. Customers that fail to meet HEINEKEN\u2019s
credit requirements transact only with HEINEKEN on either a prepayment or cash on delivery basis.
Customers are monitored, on a country basis, according to their credit risk characteristics. A
distinction is made between individuals and legal entities, type of distribution channel, geographic
location, ageing profile, maturity and existence of previous financial difficulties.
HEINEKEN has a policy in place in respect of compliance with Anti-Money Laundering Laws.
HEINEKEN considers it important to know with whom business is done and from whom payments
are received.
Allowances
HEINEKEN establishes allowances for impairment of loans and advances to customers, trade and
other receivables using an expected credit losses model. These allowances cover specific loss
components that relate to individual exposures, and a collective loss component established for
groups of similar customers. The collective loss allowance is determined based on historical data of
payment statistics and updated periodically to incorporate forward-looking information.
The loans and advances to customers, trade and other receivables are written off when there is no
reasonable expectation of recovery.
Due to the macro-economic environment and uncertainties including increasing inflationary pressure
on HEINEKEN\u2019s customers, more judgement is required in the calculation of expected credit losses
compared to previous years. As part of these assessments, HEINEKEN has incorporated all
reasonable and supportable information available such as whether there has been a breach of
payment terms or deterioration of payment against payment terms, a request for extended
payment terms or a request for waived payment terms.
Investments
HEINEKEN invests centrally available cash balances in deposits and liquid investments with various
counterparties that have strong credit ratings. HEINEKEN actively monitors these credit ratings.
Guarantees
HEINEKEN\u2019s policy is to avoid issuing guarantees unless this leads to substantial benefits for
HEINEKEN. For some loans to customers HEINEKEN does issue guarantees. In these cases,
HEINEKEN aims to receive security from the customer to limit the credit risk exposure.
Heineken N.V. has issued a joint and several liability statements to the provisions of Section 403,
Part 9, Book 2 of the Dutch Civil Code with respect to legal entities established in the Netherlands.
Refer to note A.1 of the Heineken\u00a0N.V. Company Financial Statements.
Exposure to credit risk
The maximum exposure to credit risk as at 31 December is as follows:
In millions of \u20ac
Note
2022
2021
Cash and cash equivalents
11.2
2,765
3,248
Trade and other receivables, excluding prepayments
7.2
4,006
3,254
Derivative assets
11.6
126
102
Fair value through OCI investments
8.4
76
14
Loans and advances to customers
8.3
216
209
Other non-current receivables
8.4
321
299
Guarantees to banks for loans (to third parties)
9.3
345
349
7,855
7,475
The exposure to credit risk by segment for trade and other receivables excluding prepayments is as
follows:
Liquidity risk
Liquidity risk is the risk that HEINEKEN will have difficulties meeting payment obligations associated
with its financial liabilities, like payment of financial debt or trade payables when they are due.
HEINEKEN\u2019s approach to managing liquidity is to ensure, as far as possible, that it will always have
sufficient funds to meet its liabilities when due without incurring unacceptable losses. We have strict
credit policies in place, which help safeguard liquidity especially in macro-economic downturn.
HEINEKEN remains focused on ensuring sufficient access to capital markets to finance long-term
growth and to refinance maturing debt obligations. HEINEKEN seeks to align the maturity profile of
its long-term debts with its forecasted cash flow generation. More information about borrowing
facilities is presented in note 11.3. Furthermore, strong cost and cash management, as well as
controls over investment proposals, are in place.
Contractual maturities
The following table presents an overview of the expected timing of cash-out and inflows of non-
derivative financial liabilities and derivative financial assets and liabilities, including interest
payments.
2022
In millions of \u20ac
Carrying
amount
Contractual
cash flows
Less than
1 year
1-5
years
More than
5 years
Financial liabilities
Interest-bearing liabilities
(15,135)
(17,749)
(3,524)
(5,815)
(8,410)
Lease liabilities
(1,241)
(1,682)
(376)
(670)
(636)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(9,639)
(9,639)
(9,596)
(40)
(3)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
17
(31)
(6)
(19)
(6)
Forward exchange contracts
24
(23)
(25)
2
\u2014
Commodity derivatives
(79)
(82)
(75)
(7)
\u2014
Other derivatives
36
74
9
35
30
Total
(26,017)
(29,132)
(13,593)
(6,514)
(9,025)
2021
Financial liabilities
Interest-bearing liabilities
(15,766)
(18,584)
(3,293)
(5,766)
(9,525)
Lease liabilities
(1,106)
(1,554)
(293)
(632)
(629)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(8,036)
(8,036)
(7,978)
(37)
(21)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
(33)
(98)
6
(45)
(59)
Forward exchange contracts
(13)
(36)
(34)
(2)
\u2014
Commodity derivatives
64
64
62
2
\u2014
Other derivatives
1
21
\u2014
7
14
Total
(24,889)
(28,223)
(11,530)
(6,473)
(10,220)
For more information on the derivative assets and liabilities refer to note 11.6.
Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates,
commodity prices and equity prices, will adversely affect HEINEKEN\u2019s income or the value of its
financial instruments. In 2022, we witnessed increased volatility in financial and commodity
markets. The objective of HEINEKEN's market risk management is to manage and control market risk
exposures within acceptable boundaries.
HEINEKEN enters into derivatives and other financial liabilities to manage market risks. Generally,
HEINEKEN seeks to apply hedge accounting or establish natural hedges to minimise the impact of
market risks in profit or loss. Foreign currency, interest rate and commodity hedging operations are
governed by internal policies and rules.
Foreign currency risk
HEINEKEN is exposed to:\u00a0
\u25a0Transactional risk on (future) sales, working capital, (future) purchases, deposits, borrowings and
dividends denominated in a currency other than the respective functional currencies of HEINEKEN
entities
\u25a0Translational risk, which is the risk resulting from the translation of foreign operations into the
reporting currency of HEINEKEN
The main currencies that give rise to this risk are the US Dollar, Mexican Peso, Brazilian Real, British
Pound, Vietnamese Dong and Euro. In 2022, the transactional foreign exchange risk was hedged in
line with the hedging policy to the extent possible. The resulting transactional impact was slightly
negative, whereas the translational impact was positive.
In managing foreign currency risk, HEINEKEN aims to ensure the availability of foreign currencies
and to reduce the impact of short-term fluctuations on earnings. Over the longer term, however,
permanent changes in foreign exchange rates and the availability of foreign currencies, especially in
emerging markets, will have an impact on profit.
HEINEKEN hedges up to 90% of its net US Dollar export cash flows on the basis of rolling cash flow
forecasts of sales and purchases. Material cash flows in other foreign currencies are also hedged on
the basis of rolling cash flow forecasts. For this hedging, HEINEKEN mainly uses forward exchange
contracts. The majority of the forward exchange contracts have maturities of less than one year
after the balance sheet date.
HEINEKEN has a clear policy on hedging transactional exchange risks. Translation exchange risks are
hedged to a limited extent, as the underlying currency positions are generally considered to be long-
term in nature. The result of the hedging of translation risk, using net investment hedges is
recognised in the translation reserve, as can be seen in the consolidated statement of
comprehensive income.
HEINEKEN's policy is to hedge material recognised transactional exposure like trade payables,
receivables, borrowings and declared dividends. For material unrecognised transactional exposures
like forecasted sales in foreign currencies, HEINEKEN hedges the exposure between agreed
percentages according to the policy.
It is HEINEKEN\u2019s policy to provide intra-HEINEKEN financing in the functional currency of
subsidiaries where possible to prevent foreign currency exposure on a subsidiary level. The resulting
exposure at Group level is hedged by means of foreign-currency denominated external debts and by
forward exchange contracts. Intra-HEINEKEN financing in foreign currencies is mainly in British
Pound, US Dollar and Swiss Franc. In some cases, HEINEKEN elects to treat intra-HEINEKEN
financing with a permanent character as equity and does not hedge the foreign currency exposure.
HEINEKEN has financial liabilities in foreign currencies like US Dollar and British Pound to hedge
local operations, which generate cash flows that have the same or closely correlated functional
currencies. The corresponding interest on these liabilities is also denominated in currencies that
match the cash flows generated by the underlying operations of HEINEKEN.
In respect of other monetary assets and liabilities denominated in currencies other than the
functional currencies of HEINEKEN, HEINEKEN ensures that its net exposure is kept to an acceptable
level by buying or selling foreign currencies at spot rates when necessary to address short-term
imbalances.\u00a0
Exposure to foreign currency risk
Based on notional amounts, HEINEKEN's transactional exposure to the US Dollar and Euro as at
31\u00a0December is as follows. The Euro column relates to transactional exposure to the Euro within
subsidiaries which are reporting in other currencies. The amounts below include intra-HEINEKEN
cash flows.\u00a0
2022
2021
In millions
EUR
USD
EUR
USD
Financial assets
213
4,106
173
5,098
Financial liabilities
(2,730)
(4,480)
(2,186)
(5,457)
Gross balance sheet exposure
(2,517)
(374)
(2,013)
(359)
Estimated forecast sales next year
171
1,258
151
1,208
Estimated forecast purchases next year
(2,626)
(2,612)
(2,060)
(2,412)
Gross exposure
(4,972)
(1,728)
(3,922)
(1,563)
Net notional amounts foreign exchange contracts
426
1,057
325
670
Net exposure
(4,546)
(671)
(3,597)
(893)
Sensitivity analysis
Equity
(172)
53
(139)
23
Profit/(Loss)
(67)
(10)
(33)
(5)
The sensitivity analysis above shows the impact on equity and profit of a 10% strengthening of the
US Dollar against the Euro or, in the case of the Euro, a strengthening of the Euro against all other
currencies as at 31 December 2022. This analysis assumes that all other variables, in particular
interest rates, remain constant. In the case of a 10% weakening, the effects are equal but with an
opposite effect.
Interest rate risk
Interest rate risk is the risk that changes in market interest rates affect the fair value or cash flows of
a financial instrument. The most significant interest rate risk for HEINEKEN relates to borrowings
(note 11.3).
By managing interest rate risk, HEINEKEN aims to reduce the impact of short-term fluctuations on
earnings. Over the longer term, however, permanent changes in interest rates will have an impact on
profit.
HEINEKEN opts for a mix of fixed and variable interest rate financial instruments like bonds,
commercial paper and bank loans, combined with the use of derivative interest rate instruments.
Currently, HEINEKEN\u2019s interest rate position is more weighted towards fixed than floating. Interest
rate derivative instruments that can be used are (cross-currency) interest rate swaps, forward rate
agreements, caps and floors.
Interest rate risk \u2013 profile
At the reporting date, the interest rate profile of HEINEKEN\u2019s interest-bearing financial instruments
is as follows:
In millions of \u20ac
2022
2021
Fixed rate instruments
Financial assets
171
196
Financial liabilities
(14,285)
(14,862)
Cross-currency interest rate swaps
469
441
(13,645)
(14,225)
Variable rate instruments
Financial assets
3,186
3,534
Financial liabilities
(2,092)
(2,010)
Cross-currency interest rate swaps
(463)
(463)
631
1,061
The exposure to credit risk by segment for trade and other receivables excluding prepayments is as
follows:
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjgvZnJhZzo0ZmJjMDVjY2ViNjk0NGJlOGEwYjczYjIzNDVhMmJjMC90ZXh0cmVnaW9uOjRmYmMwNWNjZWI2OTQ0YmU4YTBiNzNiMjM0NWEyYmMwXzU0OTc1NTgxMzk2NzE_f0700d7e-9976-4e0b-b8c2-368e224ae687": { "value": "
Liquidity risk
Liquidity risk is the risk that HEINEKEN will have difficulties meeting payment obligations associated
with its financial liabilities, like payment of financial debt or trade payables when they are due.
HEINEKEN\u2019s approach to managing liquidity is to ensure, as far as possible, that it will always have
sufficient funds to meet its liabilities when due without incurring unacceptable losses. We have strict
credit policies in place, which help safeguard liquidity especially in macro-economic downturn.
HEINEKEN remains focused on ensuring sufficient access to capital markets to finance long-term
growth and to refinance maturing debt obligations. HEINEKEN seeks to align the maturity profile of
its long-term debts with its forecasted cash flow generation. More information about borrowing
facilities is presented in note 11.3. Furthermore, strong cost and cash management, as well as
controls over investment proposals, are in place.
Contractual maturities
The following table presents an overview of the expected timing of cash-out and inflows of non-
derivative financial liabilities and derivative financial assets and liabilities, including interest
payments.
2022
In millions of \u20ac
Carrying
amount
Contractual
cash flows
Less than
1 year
1-5
years
More than
5 years
Financial liabilities
Interest-bearing liabilities
(15,135)
(17,749)
(3,524)
(5,815)
(8,410)
Lease liabilities
(1,241)
(1,682)
(376)
(670)
(636)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(9,639)
(9,639)
(9,596)
(40)
(3)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
17
(31)
(6)
(19)
(6)
Forward exchange contracts
24
(23)
(25)
2
\u2014
Commodity derivatives
(79)
(82)
(75)
(7)
\u2014
Other derivatives
36
74
9
35
30
Total
(26,017)
(29,132)
(13,593)
(6,514)
(9,025)
2021
Financial liabilities
Interest-bearing liabilities
(15,766)
(18,584)
(3,293)
(5,766)
(9,525)
Lease liabilities
(1,106)
(1,554)
(293)
(632)
(629)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(8,036)
(8,036)
(7,978)
(37)
(21)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
(33)
(98)
6
(45)
(59)
Forward exchange contracts
(13)
(36)
(34)
(2)
\u2014
Commodity derivatives
64
64
62
2
\u2014
Other derivatives
1
21
\u2014
7
14
Total
(24,889)
(28,223)
(11,530)
(6,473)
(10,220)
For more information on the derivative assets and liabilities refer to note 11.6.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjgvZnJhZzo0ZmJjMDVjY2ViNjk0NGJlOGEwYjczYjIzNDVhMmJjMC90ZXh0cmVnaW9uOjRmYmMwNWNjZWI2OTQ0YmU4YTBiNzNiMjM0NWEyYmMwXzU0OTc1NTgxMzk2NzI_fcd10a24-4742-4344-844e-946e85d6469d": { "value": "
Contractual maturities
The following table presents an overview of the expected timing of cash-out and inflows of non-
derivative financial liabilities and derivative financial assets and liabilities, including interest
payments.
2022
In millions of \u20ac
Carrying
amount
Contractual
cash flows
Less than
1 year
1-5
years
More than
5 years
Financial liabilities
Interest-bearing liabilities
(15,135)
(17,749)
(3,524)
(5,815)
(8,410)
Lease liabilities
(1,241)
(1,682)
(376)
(670)
(636)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(9,639)
(9,639)
(9,596)
(40)
(3)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
17
(31)
(6)
(19)
(6)
Forward exchange contracts
24
(23)
(25)
2
\u2014
Commodity derivatives
(79)
(82)
(75)
(7)
\u2014
Other derivatives
36
74
9
35
30
Total
(26,017)
(29,132)
(13,593)
(6,514)
(9,025)
2021
Financial liabilities
Interest-bearing liabilities
(15,766)
(18,584)
(3,293)
(5,766)
(9,525)
Lease liabilities
(1,106)
(1,554)
(293)
(632)
(629)
Trade and other payables and returnable
packaging deposits (excluding interest
payable, dividends and including non-
current part)
(8,036)
(8,036)
(7,978)
(37)
(21)
Derivative financial assets and (liabilities)
Cross-currency interest rate swaps
(33)
(98)
6
(45)
(59)
Forward exchange contracts
(13)
(36)
(34)
(2)
\u2014
Commodity derivatives
64
64
62
2
\u2014
Other derivatives
1
21
\u2014
7
14
Total
(24,889)
(28,223)
(11,530)
(6,473)
(10,220)
", "dimensions": { "concept": "ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMjgvZnJhZzo0ZmJjMDVjY2ViNjk0NGJlOGEwYjczYjIzNDVhMmJjMC90ZXh0cmVnaW9uOjRmYmMwNWNjZWI2OTQ0YmU4YTBiNzNiMjM0NWEyYmMwXzU0OTc1NTgxMzk2NzM_f80b0601-a040-45dc-b320-5b17c1c6e52c": { "value": "
Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates,
commodity prices and equity prices, will adversely affect HEINEKEN\u2019s income or the value of its
financial instruments. In 2022, we witnessed increased volatility in financial and commodity
markets. The objective of HEINEKEN's market risk management is to manage and control market risk
exposures within acceptable boundaries.
HEINEKEN enters into derivatives and other financial liabilities to manage market risks. Generally,
HEINEKEN seeks to apply hedge accounting or establish natural hedges to minimise the impact of
market risks in profit or loss. Foreign currency, interest rate and commodity hedging operations are
governed by internal policies and rules.
Foreign currency risk
HEINEKEN is exposed to:\u00a0
\u25a0Transactional risk on (future) sales, working capital, (future) purchases, deposits, borrowings and
dividends denominated in a currency other than the respective functional currencies of HEINEKEN
entities
\u25a0Translational risk, which is the risk resulting from the translation of foreign operations into the
reporting currency of HEINEKEN
The main currencies that give rise to this risk are the US Dollar, Mexican Peso, Brazilian Real, British
Pound, Vietnamese Dong and Euro. In 2022, the transactional foreign exchange risk was hedged in
line with the hedging policy to the extent possible. The resulting transactional impact was slightly
negative, whereas the translational impact was positive.
In managing foreign currency risk, HEINEKEN aims to ensure the availability of foreign currencies
and to reduce the impact of short-term fluctuations on earnings. Over the longer term, however,
permanent changes in foreign exchange rates and the availability of foreign currencies, especially in
emerging markets, will have an impact on profit.
HEINEKEN hedges up to 90% of its net US Dollar export cash flows on the basis of rolling cash flow
forecasts of sales and purchases. Material cash flows in other foreign currencies are also hedged on
the basis of rolling cash flow forecasts. For this hedging, HEINEKEN mainly uses forward exchange
contracts. The majority of the forward exchange contracts have maturities of less than one year
after the balance sheet date.
HEINEKEN has a clear policy on hedging transactional exchange risks. Translation exchange risks are
hedged to a limited extent, as the underlying currency positions are generally considered to be long-
term in nature. The result of the hedging of translation risk, using net investment hedges is
recognised in the translation reserve, as can be seen in the consolidated statement of
comprehensive income.
HEINEKEN's policy is to hedge material recognised transactional exposure like trade payables,
receivables, borrowings and declared dividends. For material unrecognised transactional exposures
like forecasted sales in foreign currencies, HEINEKEN hedges the exposure between agreed
percentages according to the policy.
It is HEINEKEN\u2019s policy to provide intra-HEINEKEN financing in the functional currency of
subsidiaries where possible to prevent foreign currency exposure on a subsidiary level. The resulting
exposure at Group level is hedged by means of foreign-currency denominated external debts and by
forward exchange contracts. Intra-HEINEKEN financing in foreign currencies is mainly in British
Pound, US Dollar and Swiss Franc. In some cases, HEINEKEN elects to treat intra-HEINEKEN
financing with a permanent character as equity and does not hedge the foreign currency exposure.
HEINEKEN has financial liabilities in foreign currencies like US Dollar and British Pound to hedge
local operations, which generate cash flows that have the same or closely correlated functional
currencies. The corresponding interest on these liabilities is also denominated in currencies that
match the cash flows generated by the underlying operations of HEINEKEN.
In respect of other monetary assets and liabilities denominated in currencies other than the
functional currencies of HEINEKEN, HEINEKEN ensures that its net exposure is kept to an acceptable
level by buying or selling foreign currencies at spot rates when necessary to address short-term
imbalances.\u00a0
Exposure to foreign currency risk
Based on notional amounts, HEINEKEN's transactional exposure to the US Dollar and Euro as at
31\u00a0December is as follows. The Euro column relates to transactional exposure to the Euro within
subsidiaries which are reporting in other currencies. The amounts below include intra-HEINEKEN
cash flows.\u00a0
2022
2021
In millions
EUR
USD
EUR
USD
Financial assets
213
4,106
173
5,098
Financial liabilities
(2,730)
(4,480)
(2,186)
(5,457)
Gross balance sheet exposure
(2,517)
(374)
(2,013)
(359)
Estimated forecast sales next year
171
1,258
151
1,208
Estimated forecast purchases next year
(2,626)
(2,612)
(2,060)
(2,412)
Gross exposure
(4,972)
(1,728)
(3,922)
(1,563)
Net notional amounts foreign exchange contracts
426
1,057
325
670
Net exposure
(4,546)
(671)
(3,597)
(893)
Sensitivity analysis
Equity
(172)
53
(139)
23
Profit/(Loss)
(67)
(10)
(33)
(5)
The sensitivity analysis above shows the impact on equity and profit of a 10% strengthening of the
US Dollar against the Euro or, in the case of the Euro, a strengthening of the Euro against all other
currencies as at 31 December 2022. This analysis assumes that all other variables, in particular
interest rates, remain constant. In the case of a 10% weakening, the effects are equal but with an
opposite effect.
Interest rate risk
Interest rate risk is the risk that changes in market interest rates affect the fair value or cash flows of
a financial instrument. The most significant interest rate risk for HEINEKEN relates to borrowings
(note 11.3).
By managing interest rate risk, HEINEKEN aims to reduce the impact of short-term fluctuations on
earnings. Over the longer term, however, permanent changes in interest rates will have an impact on
profit.
HEINEKEN opts for a mix of fixed and variable interest rate financial instruments like bonds,
commercial paper and bank loans, combined with the use of derivative interest rate instruments.
Currently, HEINEKEN\u2019s interest rate position is more weighted towards fixed than floating. Interest
rate derivative instruments that can be used are (cross-currency) interest rate swaps, forward rate
agreements, caps and floors.
Interest rate risk \u2013 profile
At the reporting date, the interest rate profile of HEINEKEN\u2019s interest-bearing financial instruments
is as follows:
In millions of \u20ac
2022
2021
Fixed rate instruments
Financial assets
171
196
Financial liabilities
(14,285)
(14,862)
Cross-currency interest rate swaps
469
441
(13,645)
(14,225)
Variable rate instruments
Financial assets
3,186
3,534
Financial liabilities
(2,092)
(2,010)
Cross-currency interest rate swaps
(463)
(463)
631
1,061
receivables, borrowings and declared dividends. For material unrecognised transactional exposures
like forecasted sales in foreign currencies, HEINEKEN hedges the exposure between agreed
percentages according to the policy.
It is HEINEKEN\u2019s policy to provide intra-HEINEKEN financing in the functional currency of
subsidiaries where possible to prevent foreign currency exposure on a subsidiary level. The resulting
exposure at Group level is hedged by means of foreign-currency denominated external debts and by
forward exchange contracts. Intra-HEINEKEN financing in foreign currencies is mainly in British
Pound, US Dollar and Swiss Franc. In some cases, HEINEKEN elects to treat intra-HEINEKEN
financing with a permanent character as equity and does not hedge the foreign currency exposure.
HEINEKEN has financial liabilities in foreign currencies like US Dollar and British Pound to hedge
local operations, which generate cash flows that have the same or closely correlated functional
currencies. The corresponding interest on these liabilities is also denominated in currencies that
match the cash flows generated by the underlying operations of HEINEKEN.
In respect of other monetary assets and liabilities denominated in currencies other than the
functional currencies of HEINEKEN, HEINEKEN ensures that its net exposure is kept to an acceptable
level by buying or selling foreign currencies at spot rates when necessary to address short-term
imbalances.\u00a0
Exposure to foreign currency risk
Based on notional amounts, HEINEKEN's transactional exposure to the US Dollar and Euro as at
31\u00a0December is as follows. The Euro column relates to transactional exposure to the Euro within
subsidiaries which are reporting in other currencies. The amounts below include intra-HEINEKEN
cash flows.\u00a0
2022
2021
In millions
EUR
USD
EUR
USD
Financial assets
213
4,106
173
5,098
Financial liabilities
(2,730)
(4,480)
(2,186)
(5,457)
Gross balance sheet exposure
(2,517)
(374)
(2,013)
(359)
Estimated forecast sales next year
171
1,258
151
1,208
Estimated forecast purchases next year
(2,626)
(2,612)
(2,060)
(2,412)
Gross exposure
(4,972)
(1,728)
(3,922)
(1,563)
Net notional amounts foreign exchange contracts
426
1,057
325
670
Net exposure
(4,546)
(671)
(3,597)
(893)
Sensitivity analysis
Equity
(172)
53
(139)
23
Profit/(Loss)
(67)
(10)
(33)
(5)
The sensitivity analysis above shows the impact on equity and profit of a 10% strengthening of the
US Dollar against the Euro or, in the case of the Euro, a strengthening of the Euro against all other
currencies as at 31 December 2022. This analysis assumes that all other variables, in particular
interest rates, remain constant. In the case of a 10% weakening, the effects are equal but with an
opposite effect.
Interest rate risk
Interest rate risk is the risk that changes in market interest rates affect the fair value or cash flows of
a financial instrument. The most significant interest rate risk for HEINEKEN relates to borrowings
(note 11.3).
By managing interest rate risk, HEINEKEN aims to reduce the impact of short-term fluctuations on
earnings. Over the longer term, however, permanent changes in interest rates will have an impact on
profit.
HEINEKEN opts for a mix of fixed and variable interest rate financial instruments like bonds,
commercial paper and bank loans, combined with the use of derivative interest rate instruments.
Currently, HEINEKEN\u2019s interest rate position is more weighted towards fixed than floating. Interest
rate derivative instruments that can be used are (cross-currency) interest rate swaps, forward rate
agreements, caps and floors.
Interest rate risk \u2013 profile
At the reporting date, the interest rate profile of HEINEKEN\u2019s interest-bearing financial instruments
is as follows:
In millions of \u20ac
2022
2021
Fixed rate instruments
Financial assets
171
196
Financial liabilities
(14,285)
(14,862)
Cross-currency interest rate swaps
469
441
(13,645)
(14,225)
Variable rate instruments
Financial assets
3,186
3,534
Financial liabilities
(2,092)
(2,010)
Cross-currency interest rate swaps
(463)
(463)
631
1,061
1 Non-current derivative assets and liabilities are part of 'Other non-current assets' (note 8.4) and 'Other non-current liabilities'
respectively.
Generally, HEINEKEN seeks to apply hedge accounting or make use of natural hedges in order to
minimise profit and loss or cash flow volatility. Refer to the table below for derivatives that are used
in hedge accounting:
2022
2021
In millions of \u20ac
Asset
Liability
Asset
Liability
No hedge accounting - Other
59
(6)
6
(8)
Cash flow hedge - Forwards
46
(40)
26
(34)
Cash flow hedge - Commodity forwards
2
(81)
69
(5)
Fair value hedge - CCIRS
4
\u2014
\u2014
(11)
Net investment hedge - CCIRS
13
\u2014
\u2014
(23)
Net investment hedge - Forwards
2
(1)
1
(2)
126
(128)
102
(83)
Cash flow hedges
The hedging of future, highly probable forecasted transactions are designated as cash flow hedges.
Cash flow hedges are entered into to cover commodity price risk and transactional foreign exchange
risk.
Net investment hedges
HEINEKEN hedges its investments in certain subsidiaries by entering into local currency-
denominated borrowings, forward contracts and cross-currency interest rate swaps, which mitigate
the foreign currency translation risk arising from the subsidiaries net assets. These borrowings,
forward contracts and swaps are designated as net investment hedges and fully effective, as such,
there was no ineffectiveness recognised in profit and loss in 2022 (2021: nil). As at 31 December
2022, the fair value of these borrowings was \u20ac33 million (2021: \u20ac188 million), the market value of
forward contracts was\u00a0\u20ac1 million positive (2021: \u20ac1 million negative) and the market value of these
swaps was \u20ac13 million positive (2021:\u00a0\u20ac23\u00a0million negative).
Fair value hedges
HEINEKEN has entered into several cross-currency interest rate swaps (CCIRS) which have been
designated as fair value hedges to hedge the foreign exchange rate risk on the principal amount and
future interest payments of certain US Dollar borrowings. The borrowings and the cross-currency
interest rate swaps have the same critical terms. The accumulated gain arising on derivatives as
designated hedging instruments in fair value hedges amounts to \u20ac3 million as at 31 December 2022
(2021: \u20ac13 million loss). The loss arising on the adjustment for the hedged item attributable to the
hedged risk in a designated fair value hedge accounting relationship also amounts to \u20ac3 million as
at 31 December 2022 (2021: \u20ac13 million gain).
Hedge effectiveness
Hedge effectiveness is determined at the start of the hedge relationship and periodically through a
prospective effectiveness assessment to ensure that an economic relationship exists between the
hedged item and the hedging instrument. This assessment is done qualitatively by comparing the
critical terms, and if needed quantitative assessments are done using hypothetical derivatives. For
the current hedges, no hedge ineffectiveness is expected.
Accounting policies
Derivative financial instruments are recognised initially at fair value. Subsequent accounting for
derivatives depends on whether or not the derivatives are designated as hedging instruments in a
cash flow, fair value or net investment hedge. Derivatives with positive fair values are recorded as
assets and negative fair values as liabilities. Refer to note 13.1 for fair value measurements. Virtual
power purchase agreements (such as power purchase agreements with a net settlement mechanism
and no physical delivery of energy) are accounted for at fair value and are included as part of
derivatives assets and liabilities.
Cash flow hedge
Changes in the fair value are recognised in other comprehensive income and presented in the
hedging reserve within equity to the extent that the hedge is effective. The ineffective part is
recognised as other net finance income/(expense). When the hedged risk impacts the profit or loss,
the amounts previously recognised in other comprehensive income are recycled through other
comprehensive income and transferred to the same item in the profit or loss as the hedged item.
When the hedged risk subsequently results in a non-financial asset or liability (e.g. inventory or
P,P&E), the amount previously recognised in the cash flow hedge reserve is directly included in its
carrying amount and does not affect other comprehensive income.
Fair value hedge
The fair value changes of derivatives used in fair value hedges are recognised in profit or loss.
Net investment hedge
The fair value changes of derivatives used in net investment hedges are recognised in other
comprehensive income and presented within equity in the translation reserve. Any ineffectiveness is
recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMzEvZnJhZzozZjYzMDg1ODMzNGU0NmUxYTFmZmMyZjhlNTRhYTQ2NC90ZXh0cmVnaW9uOjNmNjMwODU4MzM0ZTQ2ZTFhMWZmYzJmOGU1NGFhNDY0XzU0OTc1NTgxMzkxNjU_fb4fd7f3-328f-4469-bde6-a1bcaad7eb32": { "value": "
11.6\u00a0 \u00a0 Derivative financial instruments
HEINEKEN uses derivatives in order to manage market risks. Refer\u00a0to the table below for the fair
value of derivatives recorded on the balance sheet of HEINEKEN as per reporting date:
2022
2021
In millions of \u20ac
Asset
Liability
Asset
Liability
Current
70
(119)
96
(46)
Non-current1
56
(9)
6
(37)
126
(128)
102
(83)
1 Non-current derivative assets and liabilities are part of 'Other non-current assets' (note 8.4) and 'Other non-current liabilities'
respectively.
Generally, HEINEKEN seeks to apply hedge accounting or make use of natural hedges in order to
minimise profit and loss or cash flow volatility. Refer to the table below for derivatives that are used
in hedge accounting:
2022
2021
In millions of \u20ac
Asset
Liability
Asset
Liability
No hedge accounting - Other
59
(6)
6
(8)
Cash flow hedge - Forwards
46
(40)
26
(34)
Cash flow hedge - Commodity forwards
2
(81)
69
(5)
Fair value hedge - CCIRS
4
\u2014
\u2014
(11)
Net investment hedge - CCIRS
13
\u2014
\u2014
(23)
Net investment hedge - Forwards
2
(1)
1
(2)
126
(128)
102
(83)
Cash flow hedges
The hedging of future, highly probable forecasted transactions are designated as cash flow hedges.
Cash flow hedges are entered into to cover commodity price risk and transactional foreign exchange
risk.
Net investment hedges
HEINEKEN hedges its investments in certain subsidiaries by entering into local currency-
denominated borrowings, forward contracts and cross-currency interest rate swaps, which mitigate
the foreign currency translation risk arising from the subsidiaries net assets. These borrowings,
forward contracts and swaps are designated as net investment hedges and fully effective, as such,
there was no ineffectiveness recognised in profit and loss in 2022 (2021: nil). As at 31 December
2022, the fair value of these borrowings was \u20ac33 million (2021: \u20ac188 million), the market value of
forward contracts was\u00a0\u20ac1 million positive (2021: \u20ac1 million negative) and the market value of these
swaps was \u20ac13 million positive (2021:\u00a0\u20ac23\u00a0million negative).
Fair value hedges
HEINEKEN has entered into several cross-currency interest rate swaps (CCIRS) which have been
designated as fair value hedges to hedge the foreign exchange rate risk on the principal amount and
future interest payments of certain US Dollar borrowings. The borrowings and the cross-currency
interest rate swaps have the same critical terms. The accumulated gain arising on derivatives as
designated hedging instruments in fair value hedges amounts to \u20ac3 million as at 31 December 2022
(2021: \u20ac13 million loss). The loss arising on the adjustment for the hedged item attributable to the
hedged risk in a designated fair value hedge accounting relationship also amounts to \u20ac3 million as
at 31 December 2022 (2021: \u20ac13 million gain).
Hedge effectiveness
Hedge effectiveness is determined at the start of the hedge relationship and periodically through a
prospective effectiveness assessment to ensure that an economic relationship exists between the
hedged item and the hedging instrument. This assessment is done qualitatively by comparing the
critical terms, and if needed quantitative assessments are done using hypothetical derivatives. For
the current hedges, no hedge ineffectiveness is expected.
Accounting policies
Derivative financial instruments are recognised initially at fair value. Subsequent accounting for
derivatives depends on whether or not the derivatives are designated as hedging instruments in a
cash flow, fair value or net investment hedge. Derivatives with positive fair values are recorded as
assets and negative fair values as liabilities. Refer to note 13.1 for fair value measurements. Virtual
power purchase agreements (such as power purchase agreements with a net settlement mechanism
and no physical delivery of energy) are accounted for at fair value and are included as part of
derivatives assets and liabilities.
Cash flow hedge
Changes in the fair value are recognised in other comprehensive income and presented in the
hedging reserve within equity to the extent that the hedge is effective. The ineffective part is
recognised as other net finance income/(expense). When the hedged risk impacts the profit or loss,
the amounts previously recognised in other comprehensive income are recycled through other
comprehensive income and transferred to the same item in the profit or loss as the hedged item.
When the hedged risk subsequently results in a non-financial asset or liability (e.g. inventory or
P,P&E), the amount previously recognised in the cash flow hedge reserve is directly included in its
carrying amount and does not affect other comprehensive income.
Fair value hedge
The fair value changes of derivatives used in fair value hedges are recognised in profit or loss.
Net investment hedge
The fair value changes of derivatives used in net investment hedges are recognised in other
comprehensive income and presented within equity in the translation reserve. Any ineffectiveness is
recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMzEvZnJhZzozZjYzMDg1ODMzNGU0NmUxYTFmZmMyZjhlNTRhYTQ2NC90ZXh0cmVnaW9uOjNmNjMwODU4MzM0ZTQ2ZTFhMWZmYzJmOGU1NGFhNDY0XzU0OTc1NTgxMzkxNjY_8df72e35-d608-4250-9c8f-c9acd99cbaec": { "value": "
Accounting policies
Derivative financial instruments are recognised initially at fair value. Subsequent accounting for
derivatives depends on whether or not the derivatives are designated as hedging instruments in a
cash flow, fair value or net investment hedge. Derivatives with positive fair values are recorded as
assets and negative fair values as liabilities. Refer to note 13.1 for fair value measurements. Virtual
power purchase agreements (such as power purchase agreements with a net settlement mechanism
and no physical delivery of energy) are accounted for at fair value and are included as part of
derivatives assets and liabilities.
Cash flow hedge
Changes in the fair value are recognised in other comprehensive income and presented in the
hedging reserve within equity to the extent that the hedge is effective. The ineffective part is
recognised as other net finance income/(expense). When the hedged risk impacts the profit or loss,
the amounts previously recognised in other comprehensive income are recycled through other
comprehensive income and transferred to the same item in the profit or loss as the hedged item.
When the hedged risk subsequently results in a non-financial asset or liability (e.g. inventory or
P,P&E), the amount previously recognised in the cash flow hedge reserve is directly included in its
carrying amount and does not affect other comprehensive income.
Fair value hedge
The fair value changes of derivatives used in fair value hedges are recognised in profit or loss.
Net investment hedge
The fair value changes of derivatives used in net investment hedges are recognised in other
comprehensive income and presented within equity in the translation reserve. Any ineffectiveness is
recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMzEvZnJhZzozZjYzMDg1ODMzNGU0NmUxYTFmZmMyZjhlNTRhYTQ2NC90ZXh0cmVnaW9uOjNmNjMwODU4MzM0ZTQ2ZTFhMWZmYzJmOGU1NGFhNDY0XzU0OTc1NTgxMzkxNjg_7638e22c-21fc-4430-936e-a8043b36e2c8": { "value": "
Accounting policies
Derivative financial instruments are recognised initially at fair value. Subsequent accounting for
derivatives depends on whether or not the derivatives are designated as hedging instruments in a
cash flow, fair value or net investment hedge. Derivatives with positive fair values are recorded as
assets and negative fair values as liabilities. Refer to note 13.1 for fair value measurements. Virtual
power purchase agreements (such as power purchase agreements with a net settlement mechanism
and no physical delivery of energy) are accounted for at fair value and are included as part of
derivatives assets and liabilities.
Cash flow hedge
Changes in the fair value are recognised in other comprehensive income and presented in the
hedging reserve within equity to the extent that the hedge is effective. The ineffective part is
recognised as other net finance income/(expense). When the hedged risk impacts the profit or loss,
the amounts previously recognised in other comprehensive income are recycled through other
comprehensive income and transferred to the same item in the profit or loss as the hedged item.
When the hedged risk subsequently results in a non-financial asset or liability (e.g. inventory or
P,P&E), the amount previously recognised in the cash flow hedge reserve is directly included in its
carrying amount and does not affect other comprehensive income.
Fair value hedge
The fair value changes of derivatives used in fair value hedges are recognised in profit or loss.
Net investment hedge
The fair value changes of derivatives used in net investment hedges are recognised in other
comprehensive income and presented within equity in the translation reserve. Any ineffectiveness is
recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMzEvZnJhZzozZjYzMDg1ODMzNGU0NmUxYTFmZmMyZjhlNTRhYTQ2NC90ZXh0cmVnaW9uOjNmNjMwODU4MzM0ZTQ2ZTFhMWZmYzJmOGU1NGFhNDY0XzU0OTc1NTgxMzkxNjg_9849d5d7-737e-4c78-bf95-491815c7b2e3": { "value": "
Accounting policies
Derivative financial instruments are recognised initially at fair value. Subsequent accounting for
derivatives depends on whether or not the derivatives are designated as hedging instruments in a
cash flow, fair value or net investment hedge. Derivatives with positive fair values are recorded as
assets and negative fair values as liabilities. Refer to note 13.1 for fair value measurements. Virtual
power purchase agreements (such as power purchase agreements with a net settlement mechanism
and no physical delivery of energy) are accounted for at fair value and are included as part of
derivatives assets and liabilities.
Cash flow hedge
Changes in the fair value are recognised in other comprehensive income and presented in the
hedging reserve within equity to the extent that the hedge is effective. The ineffective part is
recognised as other net finance income/(expense). When the hedged risk impacts the profit or loss,
the amounts previously recognised in other comprehensive income are recycled through other
comprehensive income and transferred to the same item in the profit or loss as the hedged item.
When the hedged risk subsequently results in a non-financial asset or liability (e.g. inventory or
P,P&E), the amount previously recognised in the cash flow hedge reserve is directly included in its
carrying amount and does not affect other comprehensive income.
Fair value hedge
The fair value changes of derivatives used in fair value hedges are recognised in profit or loss.
Net investment hedge
The fair value changes of derivatives used in net investment hedges are recognised in other
comprehensive income and presented within equity in the translation reserve. Any ineffectiveness is
recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMzcvZnJhZzo3ZDc4MWYyNmRhMWU0YjBmYTI2ZjdhNTBhOGQ3ZmQ4NC90ZXh0cmVnaW9uOjdkNzgxZjI2ZGExZTRiMGZhMjZmN2E1MGE4ZDdmZDg0XzU0OTc1NTgxMzg5MTM_980d5eec-ac76-4ef5-9c0e-54f373059d60": { "value": "
12.1\u00a0 \u00a0 Income tax expense
Recognised in profit or loss
In millions of \u20ac
2022
2021
Current tax expense
Current year
1,056
780
Under/(over) provided in prior years
(12)
42
1,044
822
Deferred tax expense
Origination and reversal of temporary differences, tax losses and tax
credits
78
48
De-recognition/(recognition) of deferred tax assets
(11)
(41)
Effect of changes in tax rates
12
(10)
Under/(over) provided in prior years
8
(20)
87
(23)
Total income tax expense in profit or loss
1,131
799
Reconciliation of the effective tax rate
In millions of \u20ac
2022
2021
Profit before income tax
4,170
4,334
Share of profit of associates and joint ventures
(223)
(250)
Profit before income tax excluding share of profit of associates and
joint ventures
3,947
4,084
%
2022
%
2021
Income tax using the Company\u2019s domestic tax rate
25.8
1,018
25.0
1,021
Effect of tax rates in foreign jurisdictions
(0.4)
(14)
0.3
12
Effect of non-deductible expenses
2.7
105
1.8
73
Effect of tax incentives and exempt income
(2.6)
(104)
(9.0)
(369)
De-recognition/(recognition) of deferred tax assets
(0.3)
(11)
(1.0)
(41)
Effect of unrecognised current year losses
2.2
86
0.6
24
Effect of changes in tax rates
0.3
12
(0.2)
(10)
Withholding taxes
1.9
74
1.6
67
Under/(over) provided in prior years
(0.1)
(5)
0.5
22
Other reconciling items
(0.8)
(30)
\u2014
\u2014
28.7
1,131
19.6
799
The 2022 effective tax rate includes the Russia impairment that is considered non-deductible for tax
purposes. Last year\u2019s effective tax rate was substantially decreased by the tax-exempt revaluation of
the previously held equity interest in United Breweries Limited.
For the income tax impact on items recognised in other comprehensive income and equity, refer to
note 12.3.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMzcvZnJhZzo3ZDc4MWYyNmRhMWU0YjBmYTI2ZjdhNTBhOGQ3ZmQ4NC90YWJsZTowMWU3NTFkNzAxMjU0ZDgwYWQ4YWMyY2MzMzc4ZDkxMS90YWJsZXJhbmdlOjAxZTc1MWQ3MDEyNTRkODBhZDhhYzJjYzMzNzhkOTExXzEtMS0xLTEtMTc0NTMx_e31d2f42-c8bb-44fa-9bdf-51205b460803": { "value": "4170000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zMzcvZnJhZzo3ZDc4MWYyNmRhMWU0YjBmYTI2ZjdhNTBhOGQ3ZmQ4NC90YWJsZTowMWU3NTFkNzAxMjU0ZDgwYWQ4YWMyY2MzMzc4ZDkxMS90YWJsZXJhbmdlOjAxZTc1MWQ3MDEyNTRkODBhZDhhYzJjYzMzNzhkOTExXzEtMi0xLTEtMTc0NTMx_fe7dc945-39f0-47b6-a934-f02c0a21efc5": { "value": "4334000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDAvZnJhZzo5Zjk2OGNjNmQxYTU0MjRiOGE4YzYxNGQxMTU2ZGYzYi90ZXh0cmVnaW9uOjlmOTY4Y2M2ZDFhNTQyNGI4YThjNjE0ZDExNTZkZjNiXzU0OTc1NTgxMzkwNTI_6e7b537a-d7de-42d0-8a40-72f9731cefd4": { "value": "
12.2\u00a0 \u00a0 Deferred tax assets and liabilities
Recognised deferred tax assets and liabilities
Deferred tax assets and liabilities are attributable to the following items:
Assets
Liabilities
Net
In millions of \u20ac
2022
2021
2022
2021
2022
2021
Property, plant and
equipment
149
119
(837)
(728)
(688)
(609)
Intangible assets
41
49
(2,052)
(2,002)
(2,011)
(1,953)
Investments
56
34
(5)
(5)
51
29
Inventories
67
52
(12)
(3)
55
49
Borrowings
314
286
(2)
\u2014
312
286
Post-retirement obligations
203
225
(19)
(14)
184
211
Provisions
300
265
(13)
\u2014
287
265
Other items
153
157
(211)
(190)
(58)
(33)
Tax losses carried forward
348
466
\u2014
\u2014
348
466
Tax assets/(liabilities)
1,631
1,653
(3,151)
(2,942)
(1,520)
(1,289)
Set-off of tax
(1,013)
(971)
1,013
971
\u2014
\u2014
Net tax assets/(liabilities)
618
682
(2,138)
(1,971)
(1,520)
(1,289)
Of the total net deferred tax assets of \u20ac618 million as at 31 December 2022 (2021: \u20ac682 million),
\u20ac84 million (2021:\u00a0\u20ac566 million) is recognised in respect of subsidiaries in various countries where
there have been losses in the current or preceding period. Management\u2019s projections support the
assumption that it is probable that the results of future operations will generate sufficient taxable
income to utilise these deferred tax assets. This judgement is performed annually and based on
budgets and business plans for the coming years, including planned commercial initiatives.
No deferred tax liability has been recognised in respect of undistributed earnings of subsidiaries,
joint ventures and associates, with an impact of \u20ac573 million (2021: \u20ac521 million). This is because
HEINEKEN is able to control the timing of the reversal of the temporary differences, and it is
probable that such differences will not reverse in the foreseeable future.
Tax losses carried forward
HEINEKEN has tax losses carried forward of \u20ac3,802 million as at 31 December 2022 (2021: \u20ac3,752
million), out of which \u20ac389 million (2021: \u20ac236 million) expires in the following five years, \u20ac158
million (2021: \u20ac128 million) will expire after five years and \u20ac3,255 million (2021: \u20ac3,388 million) can
be carried forward indefinitely. Deferred tax assets have not been recognised in respect of tax losses
carried forward of \u20ac2,470 million (2021: \u20ac1,959 million) as it is not probable that taxable profit will
be available to offset these losses. Out of this \u20ac2,470 million (2021: \u20ac1,959 million), \u20ac276 million
(2021: \u20ac198 million) expires in the following five years, \u20ac37 million (2021: \u20ac10 million) will expire
after five years and \u20ac2,157 million (2021: \u20ac1,751 million) can be carried forward indefinitely.
In millions of \u20ac
1 January 2022
Hyperinflation
restatement to
1\u00a0January 2022
Changes in
consolidation
Hyperinflation
adjustment
Effect of
movements
in foreign
exchange
Recognised in
income
Recognised in
OCI/equity
Transfers
31 December 2022
Property, plant and equipment
(609)
(54)
(1)
(9)
(14)
(23)
\u2014
22
(688)
Intangible assets
(1,954)
(1)
(60)
\u2014
(3)
6
\u2014
1
(2,011)
Investments
30
\u2014
\u2014
\u2014
3
18
\u2014
\u2014
51
Inventories
48
(5)
(1)
(1)
1
14
\u2014
(2)
54
Borrowings
287
\u2014
\u2014
\u2014
17
8
\u2014
\u2014
312
Post-retirement obligations
211
\u2014
\u2014
\u2014
\u2014
(9)
(19)
1
184
Provisions
265
\u2014
\u2014
\u2014
18
6
\u2014
(2)
287
Other items
(33)
\u2014
(4)
\u2014
(22)
(15)
26
(9)
(57)
Tax losses carried forward
466
\u2014
\u2014
\u2014
2
(93)
(1)
(26)
348
Net tax assets/(liabilities)
(1,289)
(60)
(66)
(10)
2
(88)
6
(15)
(1,520)
In millions of \u20ac
1 January 2021
Hyperinflation
restatement to
1\u00a0January 2021
Changes in
consolidation
Hyperinflation
adjustment
Effect of
movements
in foreign
exchange
Recognised in
income
Recognised in
OCI/equity
Transfers
31 December 2021
Property, plant and equipment
(519)
\u2014
(43)
\u2014
(16)
(35)
\u2014
4
(609)
Intangible assets
(1,004)
\u2014
(917)
\u2014
(96)
64
\u2014
\u2014
(1,953)
Investments
30
\u2014
\u2014
\u2014
1
(2)
\u2014
\u2014
29
Inventories
54
\u2014
(1)
\u2014
1
(5)
\u2014
\u2014
49
Borrowings
278
\u2014
\u2014
\u2014
13
(6)
3
(2)
286
Post-retirement obligations
274
\u2014
\u2014
\u2014
6
(32)
(36)
(1)
211
Provisions
245
\u2014
10
\u2014
5
8
\u2014
(3)
265
Other items
1
\u2014
\u2014
\u2014
(5)
(10)
(18)
(1)
(33)
Tax losses carried forward
421
\u2014
(1)
\u2014
7
41
(2)
\u2014
466
Net tax assets/(liabilities)
(220)
\u2014
(952)
\u2014
(84)
23
(53)
(3)
(1,289)
Accounting estimates and judgements
The tax legislation in the countries in which HEINEKEN operates is often complex and subject to
interpretation. In determining the current and deferred income tax position, judgement is required.
New information may become available that causes HEINEKEN to change its judgement regarding
the adequacy of existing tax liabilities; such changes to tax liabilities will impact the income tax
expense in the period that such a determination is made.
Accounting policies
Income tax comprises current and deferred tax. Current tax is the expected income tax payable or
receivable in respect of taxable income or loss for the year, using tax rates enacted or substantively
enacted at the balance sheet date, and any adjustment to income tax payable in respect of previous
years.\u00a0
Deferred tax is a tax payable or receivable in the future and is recognised in respect of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes
and their tax bases. Deferred tax is not recognised on temporary differences related to:
\u25a0The initial recognition of assets or liabilities in a transaction that is not a business combination
and that affects neither accounting nor taxable profit or loss
\u25a0Investments in subsidiaries, associates and joint ventures to the extent that HEINEKEN is able to
control the timing of the reversal of the temporary differences and it is probable (>50% chance)
that they will not reverse in the foreseeable future\u00a0
\u25a0The initial recognition of non-deductible goodwill
The amount of deferred tax provided is based on the expected manner of recovery or settlement of
the carrying amount of assets and liabilities, using tax rates (substantively) enacted, at year-end.
Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be
available against which they can be utilised.
Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax
liabilities and assets, and they relate to income taxes levied by the same tax authority on the same
taxable entity, or on different taxable entities which intend either to settle current tax liabilities and
assets on a net basis or to realise the assets and settle the liabilities simultaneously.
Current and deferred tax are recognised in the income statement (refer to note 12.1), except when it
relates to a business combination or for items directly recognised in equity or other comprehensive
income (refer to note 12.3).", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV81ODUxL2ZyYWc6ZjhkODc0NmVkYmMyNGY4ZWJiYzc5YzQyNTA3OTRkMjAvdGV4dHJlZ2lvbjpmOGQ4NzQ2ZWRiYzI0ZjhlYmJjNzljNDI1MDc5NGQyMF80OQ_095d6074-7238-4d3a-9cc3-f9c72ab8949b": { "value": "
Income tax comprises current and deferred tax. Current tax is the expected income tax payable or
receivable in respect of taxable income or loss for the year, using tax rates enacted or substantively
enacted at the balance sheet date, and any adjustment to income tax payable in respect of previous
years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV81ODUxL2ZyYWc6ZjhkODc0NmVkYmMyNGY4ZWJiYzc5YzQyNTA3OTRkMjAvdGV4dHJlZ2lvbjpmOGQ4NzQ2ZWRiYzI0ZjhlYmJjNzljNDI1MDc5NGQyMF81MA_788e1712-6466-4bb4-b483-45cc0108b0ec": { "value": "
Deferred tax is a tax payable or receivable in the future and is recognised in respect of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes
and their tax bases. Deferred tax is not recognised on temporary differences related to:
\u25a0The initial recognition of assets or liabilities in a transaction that is not a business combination
and that affects neither accounting nor taxable profit or loss
\u25a0Investments in subsidiaries, associates and joint ventures to the extent that HEINEKEN is able to
control the timing of the reversal of the temporary differences and it is probable (>50% chance)
that they will not reverse in the foreseeable future\u00a0
\u25a0The initial recognition of non-deductible goodwill
The amount of deferred tax provided is based on the expected manner of recovery or settlement of
the carrying amount of assets and liabilities, using tax rates (substantively) enacted, at year-end.
Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be
available against which they can be utilised.
Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax
liabilities and assets, and they relate to income taxes levied by the same tax authority on the same
taxable entity, or on different taxable entities which intend either to settle current tax liabilities and
assets on a net basis or to realise the assets and settle the liabilities simultaneously.
Current and deferred tax are recognised in the income statement (refer to note 12.1), except when it
relates to a business combination or for items directly recognised in equity or other comprehensive
income (refer to note 12.3).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90ZXh0cmVnaW9uOmM5ZGQzMTJlN2UyZjQ3ZTk5NjU2YWY2MDE0Mzg4MGI4XzU0OTc1NTgxMzkwMzk_8b451222-e2d2-4c26-8ddd-c477642b946f": { "value": "
12.3\u00a0 \u00a0 Income tax on other comprehensive income and equity
2022
2021
In millions of \u20ac
Amount
before tax
Tax
Amount
net of tax
Amount
before tax
Tax
Amount
net of tax
Items that will not be reclassified to
profit or loss:
Remeasurement of post-
retirement\u00a0obligations1
85
(22)
63
247
(37)
210
Net change in fair value through
OCI\u00a0investments
18
(3)
15
16
(7)
9
Items that may be subsequently
reclassified to profit or loss:
Currency translation differences
438
(1)
437
1,037
(4)
1,033
Change in fair value of net
investment\u00a0hedges
(62)
\u2014
(62)
(54)
\u2014
(54)
Change in fair value of cash
flow\u00a0hedges
(178)
36
(142)
119
(22)
97
Cash flow hedges reclassified to
profit or loss2
52
(14)
38
(4)
1
(3)
Net change in fair value through
OCI\u00a0investments
1
(1)
\u2014
\u2014
\u2014
\u2014
Cost of hedging
(1)
\u2014
(1)
(7)
1
(6)
Share of other comprehensive income
of associates/joint ventures
(46)
\u2014
(46)
54
\u2014
54
Other comprehensive income/(loss)
307
(5)
302
1,408
(68)
1,340
1 Refer to note 9.1.
2 An amount of \u20ac10 million (2021: \u20ac14 million) relates to realised hedge results from non-financial assets reported directly in equity.", "dimensions": { "concept": "heiho:DisclosureOfIncomeTaxOnOtherComprehensiveIncomeAndEquityTextBlock", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzMtMy0xLTEtMTc0NTMx_48f0b2bc-1363-4803-b58c-6ed9168f23c5": { "value": "63000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzMtNi0xLTEtMTc0NTMx_5eca36cf-dc75-4472-b21c-b5649585e13c": { "value": "210000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzQtMy0xLTEtMTc0NTMx_4a69c63d-c9e0-4972-8718-1ef4be4a0294": { "value": "15000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzQtNi0xLTEtMTc0NTMx_74808bb5-7742-4a01-85b3-5c67cf430d68": { "value": "9000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzYtMy0xLTEtMTc0NTMx_23b512a6-280b-4bf9-8f85-cb92ae948608": { "value": "437000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzYtNi0xLTEtMTc0NTMx_d151f1ea-cefc-41b8-a20a-8edc4c2ed791": { "value": "1033000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzctMy0xLTEtMTc0NTMx_193eafaa-39f8-475c-905f-2affca2c8cfa": { "value": "-62000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzgtMy0xLTEtMTc0NTMx_98195156-c3f2-47fd-ba95-8b7be9496345": { "value": "-142000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzgtNi0xLTEtMTc0NTMx_e99a8369-5c08-42ed-b557-43a9af05912d": { "value": "97000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzktMy0xLTEtMTc0NTMx_c899c61c-ce82-4380-b20c-1f45ebe8a42a": { "value": "-38000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzktNi0xLTEtMTc0NTMx_828ddc0f-8ee1-4c7d-9274-3c943fdccc2d": { "value": "3000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzExLTMtMS0xLTE3NDUzMQ_9cfce9df-6335-4fe8-b35a-d67096e8a87a": { "value": "-1000000", "decimals": -6, "dimensions": { "concept": "heiho:CostOfHedging", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzExLTYtMS0xLTE3NDUzMQ_1f4004d4-7c71-46a9-827c-d8fb4fb92644": { "value": "-6000000", "decimals": -6, "dimensions": { "concept": "heiho:CostOfHedging", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzEyLTMtMS0xLTE3NDUzMQ_efd3f8f4-405e-482b-a24d-d8eba74e29ba": { "value": "-46000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDMvZnJhZzpjOWRkMzEyZTdlMmY0N2U5OTY1NmFmNjAxNDM4ODBiOC90YWJsZTo3MTk2NDBmNmUwMGU0ZjRlYjg0ZWU1OWQ1Njk5ZDU3My90YWJsZXJhbmdlOjcxOTY0MGY2ZTAwZTRmNGViODRlZTU5ZDU2OTlkNTczXzEyLTYtMS0xLTE3NDUzMQ_f89fa4fb-58b0-4843-bfd2-c4469556601f": { "value": "54000000", "decimals": -6, "dimensions": { "concept": "ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDkvZnJhZzoyZmZlYWExYWM3NzI0NTdkYTM5ZGIxY2FlYzM3MzU4Yy90ZXh0cmVnaW9uOjJmZmVhYTFhYzc3MjQ1N2RhMzlkYjFjYWVjMzczNThjXzU0OTc1NTgxMzkwNzY_72cc6638-9b7a-4775-b90d-a2380458a3ab": { "value": "
13.1\u00a0 \u00a0 Fair value
In this note, more information is disclosed regarding the fair value and the different methods of
determining fair values.
Financial instruments - hierarchy
The financial instruments included on the HEINEKEN statement of financial position are measured
at either fair value or amortised cost. To measure the fair value, HEINEKEN generally uses external
valuations with market inputs. The measurement of fair value can be subjective in some cases and
may be dependent on inputs used in the calculations. The different valuation methods are referred
to as \u2018hierarchies\u2019 as described below.
\u25a0Level 1 - The fair value is determined using quoted prices (unadjusted) in active markets for
identical assets or liabilities.
\u25a0Level 2 - The fair value is calculated using inputs other than quoted prices included within level 1
that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is,
derived from prices).
\u25a0Level 3 - The fair value is determined using inputs for the asset or liability that are not based on
observable market data (unobservable inputs).
The following table shows the carrying amounts and fair values of financial assets and liabilities
according to their fair value hierarchy.
Carrying amount
Fair value
In millions of \u20ac
Note
Level 1
Level 2
Level 3
Fair value through OCI investments
8.4
154
34
\u2014
120
Non-current derivative assets
11.6
56
\u2014
18
38
Current derivative assets
11.6
70
\u2014
70
\u2014
Total 2022
280
34
88
158
Total 2021
237
36
99
102
Non-current derivative liabilities
11.6
(9)
\u2014
(9)
\u2014
Borrowings1
11.3
(13,077)
(11,397)
(479)
\u2014
Current derivative liabilities
11.6
(119)
\u2014
(119)
\u2014
Total 2022
(13,205)
(11,397)
(607)
\u2014
Total 2021
11.3
(14,385)
(14,185)
(1,327)
\u2014
1 Borrowings excluding lease liabilities, deposits, bank overdrafts and other interest-bearing liabilities.
Refer to the table below for detail of the determination of level 3 fair value measurements as at
31\u00a0December:
In millions of \u20ac
2022
2021
Level 3 fair value investments
Balance as at 1 January
102
84
Fair value adjustments recognised in other comprehensive income
21
15
Fair value adjustments recognised in profit and loss
35
3
Balance as at 31 December
158
102
The fair values for the level 3 fair value through OCI investments are based on the financial
performance of the investments and the market multiples of comparable equity securities.\u00a0
Accounting estimates
The different methods applied by HEINEKEN to determine the fair value require the use of
estimates.
Investments in equity securities\u00a0
The fair value of financial assets at fair value through profit or loss and fair value through OCI is
determined by reference to their quoted closing bid price at the reporting date or, if unquoted,
determined using an appropriate valuation technique. These valuation techniques maximise the use
of observable market data where available.
Derivative financial instruments
The fair value of derivative financial instruments is based on their listed market price, if available. If
a listed market price is not available, fair value is in general estimated by discounting the difference
between the cash flows based on contractual price and the cash flows based on the current price for
the residual maturity of the contract using observable interest yield curves, basis spread and foreign
exchange rates. These calculations are tested for reasonableness by comparing the outcome of the
internal valuation with the valuation received from the counterparty. Fair values include the
instrument\u2019s credit risk and adjustments to take account of the credit risk of the HEINEKEN entity
and counterparty when appropriate.
Non-derivative financial instruments
Fair value, which is determined for disclosure purposes or when fair value hedge accounting is
applied, is calculated based on the present value of future principal and interest cash flows,
discounted at the market rate of interest at the reporting date. Fair values include the instrument\u2019s
credit risk and adjustments to take account of the credit risk of the HEINEKEN entity and
counterparty when appropriate.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDkvZnJhZzoyZmZlYWExYWM3NzI0NTdkYTM5ZGIxY2FlYzM3MzU4Yy90ZXh0cmVnaW9uOjJmZmVhYTFhYzc3MjQ1N2RhMzlkYjFjYWVjMzczNThjXzU0OTc1NTgxMzkwNzg_41b5dde8-451d-4f5d-9a97-dea50e0430d4": { "value": "
13.1\u00a0 \u00a0 Fair value
In this note, more information is disclosed regarding the fair value and the different methods of
determining fair values.
Financial instruments - hierarchy
The financial instruments included on the HEINEKEN statement of financial position are measured
at either fair value or amortised cost. To measure the fair value, HEINEKEN generally uses external
valuations with market inputs. The measurement of fair value can be subjective in some cases and
may be dependent on inputs used in the calculations. The different valuation methods are referred
to as \u2018hierarchies\u2019 as described below.
\u25a0Level 1 - The fair value is determined using quoted prices (unadjusted) in active markets for
identical assets or liabilities.
\u25a0Level 2 - The fair value is calculated using inputs other than quoted prices included within level 1
that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is,
derived from prices).
\u25a0Level 3 - The fair value is determined using inputs for the asset or liability that are not based on
observable market data (unobservable inputs).
The following table shows the carrying amounts and fair values of financial assets and liabilities
according to their fair value hierarchy.
Carrying amount
Fair value
In millions of \u20ac
Note
Level 1
Level 2
Level 3
Fair value through OCI investments
8.4
154
34
\u2014
120
Non-current derivative assets
11.6
56
\u2014
18
38
Current derivative assets
11.6
70
\u2014
70
\u2014
Total 2022
280
34
88
158
Total 2021
237
36
99
102
Non-current derivative liabilities
11.6
(9)
\u2014
(9)
\u2014
Borrowings1
11.3
(13,077)
(11,397)
(479)
\u2014
Current derivative liabilities
11.6
(119)
\u2014
(119)
\u2014
Total 2022
(13,205)
(11,397)
(607)
\u2014
Total 2021
11.3
(14,385)
(14,185)
(1,327)
\u2014
1 Borrowings excluding lease liabilities, deposits, bank overdrafts and other interest-bearing liabilities.
Refer to the table below for detail of the determination of level 3 fair value measurements as at
31\u00a0December:
In millions of \u20ac
2022
2021
Level 3 fair value investments
Balance as at 1 January
102
84
Fair value adjustments recognised in other comprehensive income
21
15
Fair value adjustments recognised in profit and loss
35
3
Balance as at 31 December
158
102
The fair values for the level 3 fair value through OCI investments are based on the financial
performance of the investments and the market multiples of comparable equity securities.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNDkvZnJhZzoyZmZlYWExYWM3NzI0NTdkYTM5ZGIxY2FlYzM3MzU4Yy90ZXh0cmVnaW9uOjJmZmVhYTFhYzc3MjQ1N2RhMzlkYjFjYWVjMzczNThjXzYwNDczMTM5NTMzOTA_67102f8d-c5f2-4773-8241-25f2b564772e": { "value": "
Accounting estimates
The different methods applied by HEINEKEN to determine the fair value require the use of
estimates.
Investments in equity securities\u00a0
The fair value of financial assets at fair value through profit or loss and fair value through OCI is
determined by reference to their quoted closing bid price at the reporting date or, if unquoted,
determined using an appropriate valuation technique. These valuation techniques maximise the use
of observable market data where available.
Derivative financial instruments
The fair value of derivative financial instruments is based on their listed market price, if available. If
a listed market price is not available, fair value is in general estimated by discounting the difference
between the cash flows based on contractual price and the cash flows based on the current price for
the residual maturity of the contract using observable interest yield curves, basis spread and foreign
exchange rates. These calculations are tested for reasonableness by comparing the outcome of the
internal valuation with the valuation received from the counterparty. Fair values include the
instrument\u2019s credit risk and adjustments to take account of the credit risk of the HEINEKEN entity
and counterparty when appropriate.
Non-derivative financial instruments
Fair value, which is determined for disclosure purposes or when fair value hedge accounting is
applied, is calculated based on the present value of future principal and interest cash flows,
discounted at the market rate of interest at the reporting date. Fair values include the instrument\u2019s
credit risk and adjustments to take account of the credit risk of the HEINEKEN entity and
counterparty when appropriate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNTIvZnJhZzo1ZDg0M2VmMGY1ZDY0MDFlODVlNzExMzRiNDVjOTgyYy90ZXh0cmVnaW9uOjVkODQzZWYwZjVkNjQwMWU4NWU3MTEzNGI0NWM5ODJjXzU0OTc1NTgxMzg5MTc_da45a480-8c0d-49bd-8b03-5a139663cc97": { "value": "
13.2\u00a0 \u00a0 Off-balance sheet commitments
The raw materials purchase contracts mainly relate to malt, bottles and cans which are used in the
production and sale of finished products.
In millions of \u20ac
Total 2022
Less than
1 year
1-5 years
More than
5 years
Total 2021
Property, plant and equipment ordered
538
523
11
4
414
Raw materials purchase contracts
14,588
5,047
8,585
956
12,046
Marketing and merchandising
commitments
505
346
155
4
696
Other off-balance sheet obligations
2,395
825
772
798
2,493
Off-balance sheet obligations
18,026
6,741
9,523
1,762
15,649
Undrawn committed bank facilities
3,970
378
3,592
\u2014
3,962
\u25a0Stichting Administratiekantoor Priores
\u25a0Fomento Econ\u00f3mico Mexicano, S.A.B. de C.V. (FEMSA)
\u25a0Associates and Joint ventures of Heineken\u00a0N.V.
\u25a0HEINEKEN pension funds (refer\u00a0to note\u00a09.1)
\u25a0Employees of HEINEKEN (refer\u00a0to note\u00a06.4)
Heineken Holding\u00a0N.V.'s ultimate controlling party is C.L. de Carvalho-Heineken. For the structure of
HEINEKEN reference is made to the Report of the Board of Directors, page 13.
Board of Directors of Heineken Holding\u00a0N.V. remuneration
The individual members of the Board of Directors received the following remuneration from
Heineken Holding\u00a0N.V.:
In thousands of \u20ac
2022
2021
C.L. de Carvalho-Heineken
90
90
M.R. de Carvalho
90
90
Total remuneration executive members
180
180
M. Das
120
120
J.A. Fern\u00e1ndez Carbajal
90
90
C.M. Kwist
90
90
A.A.C. de Carvalho
90
90
A.M. Fentener van Vlissingen
90
90
L.L.H. Brassey
90
90
J.F.M.L. van Boxmeer
90
90
C.A.G. de Carvalho1
63
\u2014
Total remuneration non-executive members
723
660
Total remuneration
903
840
Executive Board of Heineken\u00a0N.V. remuneration
The remuneration of the members of the Executive Board of Heineken\u00a0N.V. consists of a fixed
component and a variable component. The variable component is made up of a Short-term
Incentive (STI) and a Long-term Incentive (LTI). The STI is based on financial and operational
measures (75%) and on individual leadership measures (25%) as set by the Supervisory Board of
Heineken\u00a0N.V. at the beginning of the year. Refer to note 6.5 for information related to the LTI
component. Also refer\u00a0to the separate Remuneration Report of Heineken\u00a0N.V.
As at 31 December 2022, Mr. R.G.S. van den Brink held 22,221 Heineken N.V. shares and Mr. H.P.J
van den Broek held 14,590 Heineken N.V. shares (2021: Mr. R.G.S. van den Brink 4,379 and Mr. H.P.J
van den Broek 3,321).
2022
2021
In thousands of \u20ac
R.G.S.
van den
Brink
H.P.J. van
den
Broek
Total
R.G.S.
van den
Brink
H.P.J. van
den
Broek1
L.M.
Debroux2
Total
Fixed salary
1,250
850
2,100
1,250
496
283
2,029
Short-term incentive
2,940
1,428
4,368
3,168
897
\u2014
4,065
Matching share entitlement
1,291
627
1,918
1,436
407
\u2014
1,843
Long-term incentive
3,133
1,347
4,480
2,266
428
1,349
4,043
Extraordinary share award
\u2014
1,385
1,385
\u2014
1,883
\u2014
1,883
Pension contributions
301
157
458
287
117
61
465
End of service indemnity
\u2014
\u2014
\u2014
\u2014
\u2014
708
708
Other emoluments
29
\u2014
29
30
\u2014
80
110
Total
8,944
5,794
14,738
8,437
4,228
2,481
15,146
1 Appointed on 1 June 2021 as CFO and member of the Heineken N.V. Executive Board.
2 Stepped down as CFO and member of the Heineken N.V. Executive Board as of 1 May 2021.
The matching share entitlements for each year are based on the performance in that year. The
Executive Board members of Heineken\u00a0N.V. receive 25% of their STI pay in (investment)\u00a0shares. In
addition, they have the opportunity to indicate before year-end whether they wish to receive up to
another 25% of their STI in (investment) shares. All (investment) shares are restricted for sale for five
calendar years, after which they are matched 1:1 by (matching) shares. For 2022 the Executive
Board members of Heineken\u00a0N.V. elected to receive additional (investment) shares, hence the
\u2018Matching share entitlement\u2019 in the table above is based on a 50% investment. The corresponding
matching shares vest immediately and as such a fair value of \u20ac1.9\u00a0million was recognised in the
2022 income statement. The matching share entitlements are not dividend-bearing during the five-
calendar year holding period of the investment shares. Therefore, the fair value of the matching
share entitlements has been adjusted for missed expected dividends by applying a discount based
on the dividend policy and vesting period.
Supervisory Board of Heineken\u00a0N.V. remuneration
The individual members of the Supervisory Board of Heineken\u00a0N.V. received the following
remuneration:
In thousands of \u20ac
2022
2021
J.M. Hu\u00ebt
225
225
J.A. Fern\u00e1ndez Carbajal
166
142
M. Das
130
130
M.R. de Carvalho
135
135
V.C.O.B.J. Navarre1
\u2014
45
J.G. Astaburuaga Sanjin\u00e9s3
55
122
P. Mars-Wright
144
126
M. Helmes
133
125
R.L. Ripley
148
125
N.K. Paranjpe2
110
78
F.J. Camacho Beltr\u00e1n4
100
\u2014
I.H. Arnold
110
110
Total
1,456
1,363
1 Stepped down on 22 April 2021.
2 Appointed on 22 April 2021.
3 Stepped down on 21 April 2022.
4 Appointed on 21 April 2022.
Mr. J.M. Hu\u00ebt held 3,719 shares of Heineken Holding N.V. as at 31 December 2022 (2021: 3,719
shares). Mr. M.R. de Carvalho held 100,008 shares of Heineken N.V. as at 31 December 2022 (2021:
100,008 shares). As at 31 December 2022 and 2021, the Supervisory Board members of
Heineken\u00a0N.V. did not hold any of the Heineken N.V. bonds or option rights. Mr. M.R. de Carvalho
held 100,008 shares of Heineken Holding N.V. as at 31 December 2022 (2021: 100,008 shares).
Other related party transactions
Associates & Joint Ventures
FEMSA
Total
In millions of \u20ac
2022
2021
2022
2021
2022
2021
Sales
504
388
711
752
1,215
1,140
Purchases
278
235
180
166
458
401
Accounts receivables
142
127
141
137
283
264
Accounts payables and
other liabilities
35
39
95
80
130
119
There are no significant transactions with L'Arche Green N.V., L'Arche Holding\u00a0B.V. and Stichting
Administratiekantoor Priores.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNTUvZnJhZzo4NjNmMmZlMmEzZjA0NzMwOTVkNzRiZjgxNTE2MWZhOC90ZXh0cmVnaW9uOjg2M2YyZmUyYTNmMDQ3MzA5NWQ3NGJmODE1MTYxZmE4XzM4MjM_7ede5e88-6a1c-4843-afde-602262680fc4": { "value": "L\u2019Arche Green N.V.", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNTUvZnJhZzo4NjNmMmZlMmEzZjA0NzMwOTVkNzRiZjgxNTE2MWZhOC90ZXh0cmVnaW9uOjg2M2YyZmUyYTNmMDQ3MzA5NWQ3NGJmODE1MTYxZmE4XzM4MjQ_e9d42604-aa59-4cef-a9f5-f27ffa5a5a7c": { "value": "C.L. de Carvalho-Heineken", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNTUvZnJhZzo4NjNmMmZlMmEzZjA0NzMwOTVkNzRiZjgxNTE2MWZhOC90ZXh0cmVnaW9uOjg2M2YyZmUyYTNmMDQ3MzA5NWQ3NGJmODE1MTYxZmE4XzU0OTc1NTgxNDI3MTc_02ad6889-7ae1-416a-a280-c16437389c02": { "value": "
Board of Directors of Heineken Holding\u00a0N.V. remuneration
The individual members of the Board of Directors received the following remuneration from
Heineken Holding\u00a0N.V.:
In thousands of \u20ac
2022
2021
C.L. de Carvalho-Heineken
90
90
M.R. de Carvalho
90
90
Total remuneration executive members
180
180
M. Das
120
120
J.A. Fern\u00e1ndez Carbajal
90
90
C.M. Kwist
90
90
A.A.C. de Carvalho
90
90
A.M. Fentener van Vlissingen
90
90
L.L.H. Brassey
90
90
J.F.M.L. van Boxmeer
90
90
C.A.G. de Carvalho1
63
\u2014
Total remuneration non-executive members
723
660
Total remuneration
903
840
Executive Board of Heineken\u00a0N.V. remuneration
The remuneration of the members of the Executive Board of Heineken\u00a0N.V. consists of a fixed
component and a variable component. The variable component is made up of a Short-term
Incentive (STI) and a Long-term Incentive (LTI). The STI is based on financial and operational
measures (75%) and on individual leadership measures (25%) as set by the Supervisory Board of
Heineken\u00a0N.V. at the beginning of the year. Refer to note 6.5 for information related to the LTI
component. Also refer\u00a0to the separate Remuneration Report of Heineken\u00a0N.V.
As at 31 December 2022, Mr. R.G.S. van den Brink held 22,221 Heineken N.V. shares and Mr. H.P.J
van den Broek held 14,590 Heineken N.V. shares (2021: Mr. R.G.S. van den Brink 4,379 and Mr. H.P.J
van den Broek 3,321).
2022
2021
In thousands of \u20ac
R.G.S.
van den
Brink
H.P.J. van
den
Broek
Total
R.G.S.
van den
Brink
H.P.J. van
den
Broek1
L.M.
Debroux2
Total
Fixed salary
1,250
850
2,100
1,250
496
283
2,029
Short-term incentive
2,940
1,428
4,368
3,168
897
\u2014
4,065
Matching share entitlement
1,291
627
1,918
1,436
407
\u2014
1,843
Long-term incentive
3,133
1,347
4,480
2,266
428
1,349
4,043
Extraordinary share award
\u2014
1,385
1,385
\u2014
1,883
\u2014
1,883
Pension contributions
301
157
458
287
117
61
465
End of service indemnity
\u2014
\u2014
\u2014
\u2014
\u2014
708
708
Other emoluments
29
\u2014
29
30
\u2014
80
110
Total
8,944
5,794
14,738
8,437
4,228
2,481
15,146
1 Appointed on 1 June 2021 as CFO and member of the Heineken N.V. Executive Board.
2 Stepped down as CFO and member of the Heineken N.V. Executive Board as of 1 May 2021.
The matching share entitlements for each year are based on the performance in that year. The
Executive Board members of Heineken\u00a0N.V. receive 25% of their STI pay in (investment)\u00a0shares. In
addition, they have the opportunity to indicate before year-end whether they wish to receive up to
another 25% of their STI in (investment) shares. All (investment) shares are restricted for sale for five
calendar years, after which they are matched 1:1 by (matching) shares. For 2022 the Executive
Board members of Heineken\u00a0N.V. elected to receive additional (investment) shares, hence the
\u2018Matching share entitlement\u2019 in the table above is based on a 50% investment. The corresponding
matching shares vest immediately and as such a fair value of \u20ac1.9\u00a0million was recognised in the
2022 income statement. The matching share entitlements are not dividend-bearing during the five-
calendar year holding period of the investment shares. Therefore, the fair value of the matching
share entitlements has been adjusted for missed expected dividends by applying a discount based
on the dividend policy and vesting period.
Supervisory Board of Heineken\u00a0N.V. remuneration
The individual members of the Supervisory Board of Heineken\u00a0N.V. received the following
remuneration:
In thousands of \u20ac
2022
2021
J.M. Hu\u00ebt
225
225
J.A. Fern\u00e1ndez Carbajal
166
142
M. Das
130
130
M.R. de Carvalho
135
135
V.C.O.B.J. Navarre1
\u2014
45
J.G. Astaburuaga Sanjin\u00e9s3
55
122
P. Mars-Wright
144
126
M. Helmes
133
125
R.L. Ripley
148
125
N.K. Paranjpe2
110
78
F.J. Camacho Beltr\u00e1n4
100
\u2014
I.H. Arnold
110
110
Total
1,456
1,363
1 Stepped down on 22 April 2021.
2 Appointed on 22 April 2021.
3 Stepped down on 21 April 2022.
4 Appointed on 21 April 2022.
Mr. J.M. Hu\u00ebt held 3,719 shares of Heineken Holding N.V. as at 31 December 2022 (2021: 3,719
shares). Mr. M.R. de Carvalho held 100,008 shares of Heineken N.V. as at 31 December 2022 (2021:
100,008 shares). As at 31 December 2022 and 2021, the Supervisory Board members of
Heineken\u00a0N.V. did not hold any of the Heineken N.V. bonds or option rights. Mr. M.R. de Carvalho
held 100,008 shares of Heineken Holding N.V. as at 31 December 2022 (2021: 100,008 shares).", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNTgvZnJhZzpjNWUxMDg5YjA1ZTI0ODExYmM1MDgwZGFmMTU5MzRkZi90ZXh0cmVnaW9uOmM1ZTEwODliMDVlMjQ4MTFiYzUwODBkYWYxNTkzNGRmXzU0OTc1NTgxMzk1MTk_d329ce79-fdb3-4a71-b3c2-169e107f1182": { "value": "
13.4\u00a0 \u00a0 HEINEKEN entities
Control of HEINEKEN
The shares of the Company are traded on Euronext Amsterdam.
Heineken Holding\u00a0N.V. holds an interest in Heineken\u00a0N.V. of 50.005% of the issued capital (being
50.064% (2021: 50.040%) of the outstanding capital following the purchase of own shares by
Heineken\u00a0N.V.).
L\u2019Arche Green N.V. holds 52.599% (2021: 52.599%) of the Heineken Holding\u00a0N.V. shares.
The Heineken family has an interest of 88.86% in L\u2019Arche Green N.V. Mrs\u00a0C.L.\u00a0de\u00a0Carvalho-Heineken
also owns a direct 0.03% stake in Heineken Holding\u00a0N.V.
A declaration of joint and several liability pursuant to the provisions of Section 403, Part 9, Book 2, of
the Dutch Civil Code has been issued with respect to legal entities established in the Netherlands.
The list of the legal entities for which the declaration has been issued is disclosed in the Heineken
N.V. stand-alone financial statements.
Pursuant to the provisions of Section 357 of the Republic of Ireland Companies Act 2014,
Heineken\u00a0N.V. irrevocably guarantees, in respect of the financial year from 1 January 2022 up to and
including 31 December 2022, the liabilities referred to in Schedule 3 of the Republic of Ireland
Companies Act 2014 of the wholly-owned subsidiary companies Heineken Ireland Limited, Heineken
Ireland Sales Limited, The West Cork Bottling Company Limited, Western Beverages Limited,
Beamish & Crawford Limited, Comans Beverages Limited and Nash Beverages Limited.
Significant subsidiaries of Heineken\u00a0N.V.
Set out below are Heineken\u00a0N.V.\u2019s significant subsidiaries at 31 December 2022. The subsidiaries as
listed below are held by Heineken\u00a0N.V. and the proportion of ownership interests held equals the
proportion of the voting rights held by HEINEKEN. The disclosed significant subsidiaries represent
the largest subsidiaries and represent an approximate total revenue of \u20ac22 billion and total asset
value of \u20ac33 billion and are structural contributors to the business.
Apart from increasing the shareholding in Grupa \u017bywiec S.A. (refer to note 10.1), there were no
significant changes to the HEINEKEN structure and ownership interests.
Percentage of ownership
Country of incorporation
2022
2021
Heineken International B.V.
The Netherlands
100.0
100.0
Heineken Brouwerijen B.V.
The Netherlands
100.0
100.0
Heineken Nederland B.V.
The Netherlands
100.0
100.0
Cuauht\u00e9moc Moctezuma Holding, S.A. de C.V.
Mexico
100.0
100.0
Cervejarias Kaiser Brasil S.A.
Brazil
100.0
100.0
Bavaria S.A.
Brazil
100.0
100.0
Heineken France S.A.S.
France
100.0
100.0
Nigerian Breweries Plc.
Nigeria
56.7
56.3
Heineken USA Inc.
United States
100.0
100.0
Heineken UK Ltd
United Kingdom
100.0
100.0
Heineken Espa\u00f1a S.A.
Spain
99.8
99.8
Heineken Italia S.p.A.
Italy
100.0
100.0
Brau Union \u00d6sterreich AG
Austria
100.0
100.0
Grupa \u017bywiec S.A.
Poland
99.3
65.2
LLC Heineken Breweries
Russia
100.0
100.0
Heineken Vietnam Brewery Limited Company
Vietnam
60.0
60.0
SCC - Sociedade Central de Cervejas e Bebidas S.A.
Portugal
100.0
99.9
United Breweries Limited
India
61.5
61.5
Heineken South Africa (Proprietary) Limited
South Africa
82.4
82.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNTgvZnJhZzpjNWUxMDg5YjA1ZTI0ODExYmM1MDgwZGFmMTU5MzRkZi90ZXh0cmVnaW9uOmM1ZTEwODliMDVlMjQ4MTFiYzUwODBkYWYxNTkzNGRmXzU0OTc1NTgxMzk1MjA_057bb6a5-6427-48f9-ad55-e66ecd1a9832": { "value": "
Significant subsidiaries of Heineken\u00a0N.V.
Set out below are Heineken\u00a0N.V.\u2019s significant subsidiaries at 31 December 2022. The subsidiaries as
listed below are held by Heineken\u00a0N.V. and the proportion of ownership interests held equals the
proportion of the voting rights held by HEINEKEN. The disclosed significant subsidiaries represent
the largest subsidiaries and represent an approximate total revenue of \u20ac22 billion and total asset
value of \u20ac33 billion and are structural contributors to the business.
Apart from increasing the shareholding in Grupa \u017bywiec S.A. (refer to note 10.1), there were no
significant changes to the HEINEKEN structure and ownership interests.
Percentage of ownership
Country of incorporation
2022
2021
Heineken International B.V.
The Netherlands
100.0
100.0
Heineken Brouwerijen B.V.
The Netherlands
100.0
100.0
Heineken Nederland B.V.
The Netherlands
100.0
100.0
Cuauht\u00e9moc Moctezuma Holding, S.A. de C.V.
Mexico
100.0
100.0
Cervejarias Kaiser Brasil S.A.
Brazil
100.0
100.0
Bavaria S.A.
Brazil
100.0
100.0
Heineken France S.A.S.
France
100.0
100.0
Nigerian Breweries Plc.
Nigeria
56.7
56.3
Heineken USA Inc.
United States
100.0
100.0
Heineken UK Ltd
United Kingdom
100.0
100.0
Heineken Espa\u00f1a S.A.
Spain
99.8
99.8
Heineken Italia S.p.A.
Italy
100.0
100.0
Brau Union \u00d6sterreich AG
Austria
100.0
100.0
Grupa \u017bywiec S.A.
Poland
99.3
65.2
LLC Heineken Breweries
Russia
100.0
100.0
Heineken Vietnam Brewery Limited Company
Vietnam
60.0
60.0
SCC - Sociedade Central de Cervejas e Bebidas S.A.
Portugal
100.0
99.9
United Breweries Limited
India
61.5
61.5
Heineken South Africa (Proprietary) Limited
South Africa
82.4
82.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "id3VybDovL2RvY3MudjEvZG9jOmZjNjhkYTMxYzBhYTQ3YzY5MzIyY2FjMmVmYTFmODk1L3NlYzpmYzY4ZGEzMWMwYWE0N2M2OTMyMmNhYzJlZmExZjg5NV8zNjEvZnJhZzozMTM3Mzc5YWJkYmM0NTBiOTQ5YTU4M2ZkMjkxMmQxNi90ZXh0cmVnaW9uOjMxMzczNzlhYmRiYzQ1MGI5NDlhNTgzZmQyOTEyZDE2XzU0OTc1NTgxMzg4OTA_cc57298a-2fe3-4340-8153-51a48a1a2d92": { "value": "13.5\u00a0 \u00a0 Subsequent events No material subsequent events occurred.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:724500M1WJLFM9TYBS04", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } } } }