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v3.8.0.1

Consolidated Balance Sheets - BRL (R$) R$ in Millions | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Statement Line Items [Line Items] |  |  |
Property, plant and equipment |  | R$ 18,822.3 | R$ 19,153.8
Goodwill |  | 31,401.9 | 30,511.2
Intangible |  | 4,674.7 | 5,245.9
Investments in associates |  | 238.0 | 300.1
Investment securities |  | 122.0 | 104.3
Net deferred tax assets |  | 2,279.3 | 2,268.2
Employee benefits |  | 58.4 | 33.5
Derivative financial instruments |  | 35.2 | 16.3
Income tax and social contributions recoverable |  | 2,312.7 | 4.5
Other recoverable taxes |  | 225.0 | 343.2
Other assets |  | 1,964.4 | 1,973.6
Non-current assets |  | 62,133.9 | 59,954.6
Investment securities |  | 11.9 | 282.8
Inventories |  | 4,319.0 | 4,347.1
Trade receivable |  | 4,944.8 | 4,368.1
Derivative financial asset instruments |  | 350.0 | 196.6
Income tax and social contributions recoverable |  | 2,770.4 | 4,693.7
Other recoverable taxes |  | 600.2 | 729.6
Cash and cash equivalents |  | 10,354.5 | 7,876.8
Other assets |  | 1,367.2 | 1,392.1
Current assets |  | 24,718.0 | 23,886.8
Total assets |  | 86,851.9 | 83,841.4
Equity |  |  |
Issued capital |  | 57,614.1 | 57,614.1
Reserves |  | 63,361.2 | 64,230.0
Carrying value adjustments |  | (74,966.5) | (77,019.1)
Equity attributable to equity holders of Ambev |  | 46,008.8 | 44,825.0
Non-controlling interests |  | 1,974.0 | 1,826.3
Total Equity |  | 47,982.8 | 46,651.3
Interest-bearing loans and borrowings |  | 1,231.9 | 1,765.7
Employee benefits |  | 2,310.7 | 2,137.7
Derivative financial instruments |  | 2.4 | 27.0
Deferred tax liabilities |  | 2,329.2 | 2,329.7
Income tax and social contribution payable | [1] | 2,418.0 |
Taxes and contributions payable |  | 771.6 | 681.4
Trade payables |  | 175.1 | 237.8
Provisions |  | 512.6 | 765.4
Put option granted on subsidiary and other liabilities |  | 429.1 | 471.8
Non-current liabilities |  | 10,180.6 | 8,416.5
Bank overdrafts |  | 1.8 |
Interest-bearing loans and borrowings, current |  | 1,321.1 | 3,630.6
Wages and salaries |  | 1,047.2 | 686.6
Dividends and interest on shareholders’ equity payable |  | 1,778.6 | 1,714.4
Derivative financial instruments |  | 215.1 | 686.4
Income tax and social contribution payable |  | 1,668.4 | 904.2
Taxes and contributions payable |  | 3,825.4 | 3,378.2
Trade payables |  | 11,854.0 | 10,868.8
Provisions |  | 169.0 | 168.6
Put option granted on subsidiary and other liabilities |  | 6,807.9 | 6,735.8
Current liabilities |  | 28,688.5 | 28,773.6
Total liabilities |  | 38,869.1 | 37,190.1
Total equity and liabilities |  | R$ 86,851.9 | R$ 83,841.4
[1] | During the third quarter, the Company joined a Special Program for Tax Regulation ("PERT 2017"). Additional information regarding the adherence are disclosed on Note 1 - Corporate information.

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- Definition The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_a&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_d&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_b&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_e&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 12 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_12_f&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph q -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_q&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2017-01-01 -Paragraph 22 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=10&date=2017-03-01&anchor=para_22&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of non-current provisions. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph l -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_l&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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