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Note 11 - Finance Cost and Income | 12 Months Ended
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Dec. 31, 2017
Statement Line Items [Line Items] |
Disclosure of finance income (cost) [text block] |
| 11. | FINANCE COST AND INCOME
| (a) | Finance costs
|  | 2017 |  |  | 2016 |  |  | 2015 |
Interest expense |  |  | (1,571.6 | ) |  |  | (1,547.3 | ) |  |  | (1,062.6 | )
Capitalized borrowings |  |  | 2.3 |  |  |  | 3.9 |  |  |  | 26.0 |
Net Interest on pension plans |  |  | (77.6 | ) |  |  | (105.6 | ) |  |  | (97.6 | )
Losses on hedging instruments |  |  | (616.7 | ) |  |  | (1,575.1 | ) |  |  | (1,267.0 | )
Interest on provision for disputes and litigations |  |  | (225.9 | ) |  |  | (619.5 | ) |  |  | (120.1 | )
Exchange variation |  |  | (339.5 | ) |  |  | (310.4 | ) |  |  | (721.8 | )
Tax on financial transactions |  |  | (179.7 | ) |  |  | (224.6 | ) |  |  | (146.4 | )
Bank guarantee expenses |  |  | (89.5 | ) |  |  | (87.1 | ) |  |  | (80.8 | )
Other financial results |  |  | (193.3 | ) |  |  | (132.2 | ) |  |  | (92.1 | )
|  |  | (3,291.5 | ) |  |  | (4,597.9 | ) |  |  | (3,562.4 | )
Non-recurring finance cost |  |  | (976.8 | ) |  |  | - |  |  |  | - |
|  |  | (4,268.3 | ) |  |  | (4,597.9 | ) |  |  | (3,562.4 | )
The exceptional net finance cost refers to PERT 2017 which Ambev applied for – see Note 19 - Income tax and social contribution and to the realization of the exchange variation of loans settled with related parties historically recognized in shareholders' equity. Interest expenses are presented net of the effect of interest rate derivative financial instruments which mitigate Ambev interest rate risk (Note 27 – Financial instruments and risks ). The interest expense are as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
Financial liabilities measured at amortized cost |  |  | (477.6 | ) |  |  | (545.6 | ) |  |  | (423.1 | )
Liabilities at fair value through profit or loss |  |  | (1,076.2 | ) |  |  | (961.0 | ) |  |  | (601.3 | )
Fair value hedge - hedged items |  |  | (19.7 | ) |  |  | (49.3 | ) |  |  | (22.4 | )
Fair value hedge - hedging instruments |  |  | 1.9 |  |  |  | 8.6 |  |  |  | (15.8 | )
|  |  | (1,571.6 | ) |  |  | (1,547.3 | ) |  |  | (1,062.6 | )
| (b) | Finance income
|  | 2017 |  |  | 2016 |  |  | 2015 |
Interest income |  |  | 458.8 |  |  |  | 513.6 |  |  |  | 575.5 |
Gains on derivative |  |  | 73.7 |  |  |  | 113.5 |  |  |  | 428.3 |
Financial assets at fair value through profit or loss |  |  | 227.6 |  |  |  | 247.5 |  |  |  | 261.4 |
Other financial results |  |  | 14.3 |  |  |  | 21.3 |  |  |  | 29.0 |
|  |  | 774.4 |  |  |  | 895.9 |  |  |  | 1,294.2 |
Interest income arises from the following financial assets:
|  | 2017 |  |  | 2016 |  |  | 2015 |
Cash and cash equivalents |  |  | 233.4 |  |  |  | 241.5 |  |  |  | 425.9 |
Investment securities held for trading |  |  | 26.9 |  |  |  | 51.1 |  |  |  | 149.6 |
Other receivables |  |  | 198.5 |  |  |  | 221.0 |  |  |  | - |
|  |  | 458.8 |  |  |  | 513.6 |  |  |  | 575.5 |

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- Definition The disclosure of finance income (cost). [Refer: Finance income (cost)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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