XML 114 R98.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Note 15 - Intangible - Reconciliation of Changes in Intangible Assets (Details) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | R$ 5,245.9 | R$ 5,092.2
Intangible assets, balance |  | 4,674.7 | 5,245.9
Intangible |  | 4,674.7 | 5,245.9
Brand names [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 4,158.9 | 3,906.3
Intangible assets, balance |  | 3,512.8 | 4,158.9
Intangible |  | 4,158.9 | 4,158.9
Distribution contracts [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 558.6 | 765.2
Intangible assets, balance |  | 438.7 | 558.6
Intangible |  | 558.6 | 558.6
Computer software [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 291.5 | 248.7
Intangible assets, balance |  | 432.8 | 291.5
Intangible |  | 291.5 | 291.5
Other intangible assets [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 236.9 | 172.0
Intangible assets, balance |  | 290.4 | 236.9
Intangible |  | 236.9 | 236.9
Gross carrying amount [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 7,829.4 | 7,440.8
Effect of movements in foreign exchange |  | (16.3) | (858.1)
Acquisitions |  | 30.5 | 26.1
Acquisitions through business combination |  | (4.0) | 1,073.8
Transfers to other assets categories |  | (352.3) | (206.0)
Others |  | 46.0 | 172.3
Intangible assets, balance |  | 7,533.3 | 7,829.4
Intangible |  | 7,829.4 | 7,829.4
Disposal |  |  | (0.7)
Acquisitions through exchange transaction of shareholdings |  |  | 248.7
Disposals through exchange transaction of shareholdings |  |  | (67.5)
Foreing exchange effects |  | (16.3) | (858.1)
Gross carrying amount [member] | Brand names [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 4,160.8 | 3,908.2
Effect of movements in foreign exchange |  | (10.5) | (645.9)
Acquisitions |  | 18.8 | 3.0
Acquisitions through business combination |  | (4.0) | 1,043.1
Transfers to other assets categories |  | (650.4) | (317.7)
Others |  |  |
Intangible assets, balance |  | 3,514.7 | 4,160.8
Intangible |  | 4,160.8 | 4,160.8
Disposal |  |  |
Acquisitions through exchange transaction of shareholdings |  |  | 228.1
Disposals through exchange transaction of shareholdings |  |  | (58.0)
Foreing exchange effects |  | (10.5) | (645.9)
Gross carrying amount [member] | Distribution contracts [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 2,319.4 | 2,387.4
Effect of movements in foreign exchange |  | 7.5 | (68.3)
Acquisitions |  |  |
Acquisitions through business combination |  |  |
Transfers to other assets categories |  | 6.4 | 0.3
Others |  |  |
Intangible assets, balance |  | 2,333.3 | 2,319.4
Intangible |  | 2,319.4 | 2,319.4
Disposal |  |  |
Acquisitions through exchange transaction of shareholdings |  |  |
Disposals through exchange transaction of shareholdings |  |  |
Foreing exchange effects |  | 7.5 | (68.3)
Gross carrying amount [member] | Computer software [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 888.5 | 788.4
Effect of movements in foreign exchange |  | (12.1) | (50.3)
Acquisitions |  | 2.9 | 4.1
Acquisitions through business combination |  |  |
Transfers to other assets categories |  | 265.3 | 135.5
Others |  |  |
Intangible assets, balance |  | 1,144.6 | 888.5
Intangible |  | 888.5 | 888.5
Disposal |  |  | (0.4)
Acquisitions through exchange transaction of shareholdings |  |  | 20.6
Disposals through exchange transaction of shareholdings |  |  | (9.4)
Foreing exchange effects |  | (12.1) | (50.3)
Gross carrying amount [member] | Other intangible assets [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance |  | 460.7 | 356.8
Effect of movements in foreign exchange |  | (1.2) | (93.6)
Acquisitions |  | 8.8 | 19.0
Acquisitions through business combination |  |  | 30.7
Transfers to other assets categories |  | 26.4 | (24.1)
Others |  | 46.0 | 172.3
Intangible assets, balance |  | 540.7 | 460.7
Intangible |  | 460.7 | 460.7
Disposal |  |  | (0.3)
Acquisitions through exchange transaction of shareholdings |  |  |
Disposals through exchange transaction of shareholdings |  |  | (0.1)
Foreing exchange effects |  | (1.2) | (93.6)
Accumulated depreciation, amortisation and impairment [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance | [1] | (2,583.5) | (2,348.6)
Effect of movements in foreign exchange | [1] | 15.5 | 79.8
Transfers to other assets categories | [1] | (0.1) | 0.1
Intangible assets, balance | [1] | (2,858.6) | (2,583.5)
Amortization | [1] | (290.5) | (323.0)
Intangible | [1] | (2,583.5) | (2,583.5)
Disposal | [1] |  | 0.1
Disposals through exchange transaction of shareholdings | [1] |  | 8.1
Foreing exchange effects | [1] | 15.5 | 79.8
Accumulated depreciation, amortisation and impairment [member] | Brand names [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance | [1] | (1.9) | (1.9)
Effect of movements in foreign exchange | [1] |  |
Transfers to other assets categories | [1] |  |
Intangible assets, balance | [1] | (1.9) | (1.9)
Amortization | [1] |  |
Intangible | [1] | (1.9) | (1.9)
Disposal | [1] |  |
Disposals through exchange transaction of shareholdings | [1] |  |
Foreing exchange effects | [1] |  |
Accumulated depreciation, amortisation and impairment [member] | Distribution contracts [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance | [1] | (1,760.8) | (1,622.2)
Effect of movements in foreign exchange | [1] | 4.9 | 9.9
Transfers to other assets categories | [1] |  | 0.1
Intangible assets, balance | [1] | (1,894.6) | (1,760.8)
Amortization | [1] | (138.7) | (148.6)
Intangible | [1] | (1,760.8) | (1,760.8)
Disposal | [1] |  |
Disposals through exchange transaction of shareholdings | [1] |  |
Foreing exchange effects | [1] | 4.9 | 9.9
Accumulated depreciation, amortisation and impairment [member] | Computer software [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance | [1] | (597.0) | (539.7)
Effect of movements in foreign exchange | [1] | 5.5 | 29.0
Transfers to other assets categories | [1] | (1.4) |
Intangible assets, balance | [1] | (711.8) | (597.0)
Amortization | [1] | (118.9) | (94.4)
Intangible | [1] | (597.0) | (597.0)
Disposal | [1] |  | 0.1
Disposals through exchange transaction of shareholdings | [1] |  | 8.0
Foreing exchange effects | [1] | 5.5 | 29.0
Accumulated depreciation, amortisation and impairment [member] | Other intangible assets [member] |  |  |
Statement Line Items [Line Items] |  |  |
Intangible assets, balance | [1] | (223.8) | (184.8)
Effect of movements in foreign exchange | [1] | 5.1 | 40.9
Transfers to other assets categories | [1] | 1.3 |
Intangible assets, balance | [1] | (250.3) | (223.8)
Amortization | [1] | (32.9) | (80.0)
Intangible | [1] | (223.8) | (223.8)
Disposal | [1] |  |
Disposals through exchange transaction of shareholdings | [1] |  | 0.1
Foreing exchange effects | [1] | R$ 5.1 | R$ 40.9
[1] | 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.

X
- Definition The increase in intangible assets other than goodwill resulting from acquisitions through stock exchange. + References No definition available. + Details
Name: | abev_AcquisitionsThroughStockExchangeIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in intangible assets other than goodwill resulting from acquisitions through stock exchange. + References No definition available. + Details
Name: | abev_DisposalsThroughStockExchangeIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | abev_StatementLineItems
Namespace Prefix: | abev_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e_vi&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e_ii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e_vii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e_viii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118_e&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 c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_c&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_IntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_BrandNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=abev_DistributionContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |