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• Consolidated income statement
• Consolidated statement of recognised income and expense
• Consolidated balance sheet
• Consolidated statement of cash flows
• Notes to the consolidated financial statements
  • 1. Reporting entity
  • 2. Basis of preparation
  • 3. Significant accounting policies
  • 4. Determination of fair values
  • 5. Segment reporting
  • 6. Acquisitions and disposals of subsidiaries, joint ventures and minority interests
  • 7. Other income
  • 8. Raw materials, consumables and services
  • 9. Personnel expenses
  • 10. Amortisation, depreciation and impairments
  • 11. Other net finance income
  • 12. Income tax expense
  • 13. Property, plant & equipment
  • 14. Intangible assets
  • 15. Investment in associates
  • 16. Other investments
  • 17. Deferred tax assets and liabilities
  • 18. Inventories
  • 19. Trade and other receivables
  • 20. Cash and cash equivalents
  • 21. Assets classified as held for sale
  • 22. Total equity
  • 23. Earnings per share
  • 24. Changes in accounting policy
  • 25. Loans and borrowings
  • 26. Employee benefits
  • 27. Share-based payments – Long-Term Incentive Plan
  • 28. Provisions
  • 29. Trade and other payables
  • 30. Financial instruments
  • 31. Off balance sheet commitments
  • 32. Contingencies
  • 33. Related parties
  • 34. Heineken entities
  • 35. Interests in joint ventures
  • 36. Subsequent events
• Heineken N.V. balance sheet
• Heineken N.V. income statement
• Notes to Heineken N.V. financial statements

Financial statements / Notes to the consolidated financial statements / Note 7

7. Other income

In millions of EUR	2006	2005
Net gain on sale of P, P & E	351	58
Net gain on sale of intangible assets	10	–
Net gain on sale of subsidiaries, joint ventures and associates	18	5
379		63

The net gain on sale of P, P & E is for €320 million relating to the sale of a brewery site in Seville, Spain.

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