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Note 15 - Intangible | 12 Months Ended
--- | ---
Dec. 31, 2017
Statement Line Items [Line Items] |
Disclosure of intangible assets [text block] |
15. | INTANGIBLE
|  | 2017 |
|  |  |  |  | Distribution |  |  |  |  |  |  |  |  |  |
|  | Brands |  |  | contracts |  |  | Software |  |  | Others |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 4,160.8 |  |  |  | 2,319.4 |  |  |  | 888.5 |  |  |  | 460.7 |  |  |  | 7,829.4 |
Effect of movements in foreign exchange |  |  | (10.5 | ) |  |  | 7.5 |  |  |  | (12.1 | ) |  |  | (1.2 | ) |  |  | (16.3 | )
Acquisitions |  |  | 18.8 |  |  |  | - |  |  |  | 2.9 |  |  |  | 8.8 |  |  |  | 30.5 |
Acquisitions through business combination |  |  | (4.0 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4.0 | )
Transfers to other assets categories |  |  | (650.4 | ) |  |  | 6.4 |  |  |  | 265.3 |  |  |  | 26.4 |  |  |  | (352.3 | )
Others |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 46.0 |  |  |  | 46.0 |
Balance at end of year |  |  | 3,514.7 |  |  |  | 2,333.3 |  |  |  | 1,144.6 |  |  |  | 540.7 |  |  |  | 7,533.3 |
Amortization and Impairment losses (i) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (1.9 | ) |  |  | (1,760.8 | ) |  |  | (597.0 | ) |  |  | (223.8 | ) |  |  | (2,583.5 | )
Foreing exchange effects |  |  | - |  |  |  | 4.9 |  |  |  | 5.5 |  |  |  | 5.1 |  |  |  | 15.5 |
Amortization |  |  | - |  |  |  | (138.7 | ) |  |  | (118.9 | ) |  |  | (32.9 | ) |  |  | (290.5 | )
Transfers to other assets categories |  |  | - |  |  |  | - |  |  |  | (1.4 | ) |  |  | 1.3 |  |  |  | (0.1 | )
Balance at end of year |  |  | (1.9 | ) |  |  | (1,894.6 | ) |  |  | (711.8 | ) |  |  | (250.3 | ) |  |  | (2,858.6 | )
Carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2016 |  |  | 4,158.9 |  |  |  | 558.6 |  |  |  | 291.5 |  |  |  | 236.9 |  |  |  | 5,245.9 |
December 31, 2017 |  |  | 3,512.8 |  |  |  | 438.7 |  |  |  | 432.8 |  |  |  | 290.4 |  |  |  | 4,674.7 |
(i) The period of amortization of intangible assets of definite useful life is five years and amortization is calculated at the rate of 20 % and recognized in income on a straight-line method.
|  | 2016 |
|  |  |  |  | Distribution |  |  |  |  |  |  |  |  |  |
|  | Brands |  |  | contracts |  |  | Software |  |  | Others |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 3,908.2 |  |  |  | 2,387.4 |  |  |  | 788.4 |  |  |  | 356.8 |  |  |  | 7,440.8 |
Effect of movements in foreign exchange |  |  | (645.9 | ) |  |  | (68.3 | ) |  |  | (50.3 | ) |  |  | (93.6 | ) |  |  | (858.1 | )
Acquisitions |  |  | 3.0 |  |  |  | - |  |  |  | 4.1 |  |  |  | 19.0 |  |  |  | 26.1 |
Disposal |  |  | - |  |  |  | - |  |  |  | (0.4 | ) |  |  | (0.3 | ) |  |  | (0.7 | )
Acquisitions through business combination |  |  | 1,043.1 |  |  |  | - |  |  |  | - |  |  |  | 30.7 |  |  |  | 1,073.8 |
Acquisitions through exchange transaction of shareholdings |  |  | 228.1 |  |  |  | - |  |  |  | 20.6 |  |  |  | - |  |  |  | 248.7 |
Disposals through exchange transaction of shareholdings |  |  | (58.0 | ) |  |  | - |  |  |  | (9.4 | ) |  |  | (0.1 | ) |  |  | (67.5 | )
Transfers to other assets categories |  |  | (317.7 | ) |  |  | 0.3 |  |  |  | 135.5 |  |  |  | (24.1 | ) |  |  | (206.0 | )
Others |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 172.3 |  |  |  | 172.3 |
Balance at end of year |  |  | 4,160.8 |  |  |  | 2,319.4 |  |  |  | 888.5 |  |  |  | 460.7 |  |  |  | 7,829.4 |
Amortization and Impairment losses (i) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (1.9 | ) |  |  | (1,622.2 | ) |  |  | (539.7 | ) |  |  | (184.8 | ) |  |  | (2,348.6 | )
Foreing exchange effects |  |  | - |  |  |  | 9.9 |  |  |  | 29.0 |  |  |  | 40.9 |  |  |  | 79.8 |
Amortization |  |  | - |  |  |  | (148.6 | ) |  |  | (94.4 | ) |  |  | (80.0 | ) |  |  | (323.0 | )
Disposal |  |  | - |  |  |  | - |  |  |  | 0.1 |  |  |  | - |  |  |  | 0.1 |
Disposals through exchange transaction of shareholdings |  |  | - |  |  |  | - |  |  |  | 8.0 |  |  |  | 0.1 |  |  |  | 8.1 |
Transfers to other assets categories |  |  | - |  |  |  | 0.1 |  |  |  | - |  |  |  | - |  |  |  | 0.1 |
Balance at end of year |  |  | (1.9 | ) |  |  | (1,760.8 | ) |  |  | (597.0 | ) |  |  | (223.8 | ) |  |  | (2,583.5 | )
Carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2015 |  |  | 3,906.3 |  |  |  | 765.2 |  |  |  | 248.7 |  |  |  | 172.0 |  |  |  | 5,092.2 |
December 31, 2016 |  |  | 4,158.9 |  |  |  | 558.6 |  |  |  | 291.5 |  |  |  | 236.9 |  |  |  | 5,245.9 |
(i) The period of amortization of intangible assets of definite useful life is five years and amortization is calculated at the rate of 20% and recognized in income on a straight-line method. The Company is the owner of some of the world’s leading brands in the beer industry. As a result, brands are expected to generate positive cash flows for as long as the Company owns the brands and accordingly have been assigned indefinite lives. The most representative brands that have been registered as result of fair value determination of past acquisitions are Quilmes in Argentina, Pilsen in Paraguay and Bolivia and Presidente and Presidente Light in Dominican Republic. The carrying value of intangible assets with indefinite useful lives classified as brands was allocated to the following CGU:
|  | 2017 |  |  | 2016 |
Argentina |  |  | 348.8 |  |  |  | 373.5 |
Bolivia |  |  | 567.1 |  |  |  | 558.7 |
Brazil |  |  | 4.6 |  |  |  | 575.5 |
Canada |  |  | 223.9 |  |  |  | 205.6 |
Chile |  |  | 69.5 |  |  |  | 63.1 |
Luxembourg |  |  | 339.6 |  |  |  | 419.1 |
Paraguay |  |  | 447.5 |  |  |  | 429.4 |
Dominican Republic |  |  | 1,396.6 |  |  |  | 1,422.4 |
Uruguay |  |  | 115.2 |  |  |  | 111.6 |
|  |  | 3,512.8 |  |  |  | 4,158.9 |
Intangible assets with indefinite useful lives have been tested for impairment at a cash-generating unit level basis consistent with the same approach described in Note 14 – Goodwill .

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