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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
.