XML 76 R60.htm IDEA: XBRL DOCUMENT v3.8.0.1
Note 21 - Changes in Equity (Tables)
 12 Months Ended
Dec. 31, 2017
Statement Line Items [Line Items]  
Disclosure of issued capital [text block]
          2017           2016  
   
Million of common shares
    
Million of Real
    
Million of common shares
    
Million of Real
  
Beginning balance as per statutory books    
15,717.6
      
57,614.1
      
15,717.6
      
57,614.1
  
Share issued    
-
      
-
      
-
      
-
  
     
15,717.6
      
57,614.1
      
15,717.6
      
57,614.1
  
Disclosure of classes of share capital [text block]
    Capital Reserves  
    Treasury shares     Share
Premium		     Others capital reserves     Share-based Payments     Total  
                               
At December 31, 2015    
(1,003.5
 )    
53,662.8
      
700.9
      
1,013.4
      
54,373.6
  
Purchase of shares and result on treasury shares    
94.8
      
-
      
-
      
-
      
94.8
  
Share-based payments    
-
      
-
      
-
      
61.5
      
61.5
  
At December 31, 2016    
(908.7
 )    
53,662.8
      
700.9
      
1,074.9
      
54,529.9
  
Purchase of shares and result on treasury shares    
13.7
      
-
      
-
      
-
      
13.7
  
Share-based payments    
-
      
-
      
-
      
157.4
      
157.4
  
At December 31, 2017    
(895.0
 )    
53,662.8
      
700.9
      
1,232.3
      
54,701.0
  
Disclosure of treasury shares [text block]
    Acquire /realization shares     Result on Treasure Shares     Total Treasure Shares  
    Thousands shares     Thousands Brazilian Real     Thousands shares     Thousands Brazilian Real  
                         
At December 31, 2015    
32.6
      
(617.5
 )    
(386.1
 )    
(1,003.5
 )
Changes during the year    
(16.0
 )    
304.7
      
(209.9
 )    
94.8
  
At December 31, 2016    
16.6
      
(312.7
 )    
(596.0
 )    
(908.7
 )
Changes during the year    
(9.1
 )    
173.0
      
(159.3
 )    
13.7
  
At December 31, 2017    
7.5
      
(139.7
 )    
(755.3
 )    
(895.0
 )
Disclosure of net income reserves [text block]
    Net income reserves  
    Investments reserve     Statutory reserve     Fiscal incentive     Interest on capital and dividends proposed     Total  
At December 31, 2015    
2,141.2
      
4.5
      
4,016.2
      
2,039.2
      
8,201.1
  
Interest on shareholder´s equity    
-
      
-
      
-
      
(2,039.2
 )    
(2,039.2
 )
Destination of net income    
1,718.6
      
-
      
1,819.5
      
-
      
3,538.1
  
At December 31, 2016    
3,859.9
      
4.5
      
5,835.7
      
-
      
9,700.1
  
Interest on shareholder´s equity    
(3,770.1
 )    
-
      
-
      
-
      
(3,770.1
 )
Fiscal incentive reserve    
-
      
-
      
1,552.3
      
-
      
1,552.3
  
Investments reserve    
1,177.9
      
-
      
-
      
-
      
1,177.9
  
At December 31, 2017    
1,267.7
      
4.5
      
7,388.0
      
-
      
8,660.2
  
Disclosure of interest on shareholders' equity and dividends [text block]
Event   Approval     Type   Date of payment     Year     Type of share     Amount per share     Total amount  
Board of Directors Meeting    
05/16/2017
    
Dividends
    
07/17/2017
      
2017
      
ON
      
0.1600
      
2,513.1
 
Board of Directors Meeting    
12/01/2017
    
Interest on shareholder´s equity
    
12/28/2017
      
2017
      
ON
      
0.3100
      
4,869.7
(i)
Board of Directors Meeting    
12/21/2017
    
Dividends
    
02/22/2018
      
2017
      
ON
      
0.0700
      
1,099.7
 
     
 
    
 
    
 
      
 
      
 
      
 
      
8,482.5
 
Event   Approval     Type   Date of payment     Year     Type of share     Amount per share     Total amount  
Board of Directors Meeting    
01/15/2016
    
Interest on shareholder´s equity
    
02/29/2016
      
2015
      
ON
      
0.1300
      
2,039.2
(i)
Board of Directors Meeting    
06/24/2016
    
Dividends
    
07/29/2016
      
2016
      
ON
      
0.1300
      
2,040.8
 
Board of Directors Meeting    
10/19/2016
    
Dividends
    
11/25/2016
      
2016
      
ON
      
0.1600
      
2,511.9
 
Board of Directors Meeting    
1/12/2016
    
Interest on shareholder´s equity
    
12/29/2016
      
2016
      
ON
      
0.2200
      
3,454.2
 
Board of Directors Meeting    
12/22/2016
    
Dividends
    
02/23/2017
      
2016
      
ON
      
0.0700
      
1,099.1
 
     
 
    
 
    
 
      
 
      
 
      
 
      
11,145.2
 
Event   Approval     Type   Date of payment     Type of share     Ammount per share     Total amount  
Board of Directors Meeting    
02/23/2015
    
Interest on shareholders’ equity
    
03/31/2015
      
ON
      
0.0300
      
471.5
(i)
Board of Directors Meeting    
02/23/2015
    
Interest on shareholders’ equity
    
03/31/2015
      
ON
      
0.0600
      
943.0
 
Board of Directors Meeting    
05/13/2015
    
Interest on shareholders’ equity
    
06/29/2015
      
ON
      
0.1000
      
1,570.6
 
Board of Directors Meeting    
08/28/2015
    
Dividends
    
09/28/2015
      
ON
      
0.1500
      
2,352.4
 
Board of Directors Meeting    
12/01/2015
    
Interest on shareholders’ equity
    
12/30/2015
      
ON
      
0.1500
      
2,352.7
 
     
 
    
 
    
 
      
 
      
 
      
7,690.2
 
Disclosure of changes in carrying value of equity [text block]
    Carrying value adjustments  
    Translation reserves     Cash flow hedge     Actuarial gains/ (losses)     Options granted on subsidiary     Gains/(losses) of non-controlling interest´s share     Business combination     Accounting adjustments for transactions between shareholders     Total  
At December 31, 2015    
3,472.2
      
932.2
      
(1,131.5
 )    
(2,246.7
 )    
2,123.6
      
156.1
      
(75,162.9
 )    
(71,857.0
 )
Comprehensive income:    
 
      
 
      
 
      
 
      
 
      
 
      
 
      
-
  
Gains/(losses) on translation of foreign operations    
(3,728.7
 )    
-
      
-
      
-
      
-
      
-
      
-
      
(3,728.7
 )
Cash flow hedges    
-
      
(1,076.7
 )    
-
      
-
      
-
      
-
      
-
      
(1,076.7
 )
Actuarial gains/(losses)    
-
      
-
      
(130.7
 )    
-
      
-
      
-
      
-
      
(130.7
 )
Total Comprehensive income    
(3,728.7
 )    
(1,076.7
 )    
(130.7
 )    
-
      
-
      
-
      
-
      
(4,936.1
 )
Options granted on subsidiary    
-
      
-
      
-
      
(144.2
 )    
-
      
-
      
-
      
(144.2
 )
Gains/(losses) of controlling interest´s share    
-
      
-
      
-
      
-
      
(2.8
 )    
-
      
-
      
(2.8
 )
Exchange transaction of shareholdings    
(33.0
 )    
-
      
-
      
-
      
29.9
      
-
      
-
      
(3.1
 )
Reversal effect of revaluation of fixed assets by previous cost    
-
      
-
      
-
      
-
      
-
      
-
      
(75.9
 )    
(75.9
 )
At December 31, 2016    
(289.5
 )    
(144.5
 )    
(1,262.2
 )    
(2,390.9
 )    
2,150.7
      
156.1
      
(75,238.8
 )    
(77,019.1
 )
Comprehensive income:                                                                
Gains/(losses) on translation of  foreign operations    
1,928.6
      
-
      
-
      
-
      
-
      
-
      
-
      
1,928.6
  
Cash flow hedges    
-
      
513.4
      
-
      
-
      
-
      
-
      
-
      
513.4
  
Actuarial gains/(losses)    
-
      
-
      
117.7
      
-
      
-
      
-
      
-
      
117.7
  
Total Comprehensive income    
1,928.6
      
513.4
      
117.7
      
-
      
-
      
-
      
-
      
2,559.7
  
Put option granted on subsidiary    
-
      
-
      
-
      
(380.4
 )    
-
      
-
      
-
      
(380.4
 )
Gains/(losses) of controlling interest´s share    
-
      
-
      
-
      
-
      
(12.1
 )    
-
      
-
      
(12.1
 )
Tax on fictitious dividends    
-
      
-
      
-
      
-
      
(38.7
 )    
-
      
-
      
(38.7
 )
Reversal effect revaluation of fixed assets under the predecessor basis accounting    
-
      
-
      
-
      
-
      
-
      
-
      
(75.9
 )    
(75.9
 )
At December 31, 2017    
1,639.1
      
368.9
      
(1,144.5
 )    
(2,771.3
 )    
2,099.9
      
156.1
      
(75,314.7
 )    
(74,966.5
 )
Disclosure of earnings per share [text block]
Million shares   2017     2016     2015  
    Common     Common     Common  
                   
Issued shares at December 31, net of treasury shares
(i)
    
15,705.8
      
15,696.6
      
15,696.1
  
Effect of shares options    
132.2
      
126.5
      
124.0
  
Weighted average number of shares (diluted) at December 31    
15,838.0
      
15,823.1
      
15,820.1
  
Earnings per share [text block]
    2017     2016     2015  
    Common     Common     Common  
                   
Income attributable to equity holders of Ambev    
7,332.0
      
12,546.6
      
12,423.8
  
Weighted average number of shares (non diluted)    
15,705.8
      
15,696.6
      
15,696.1
  
Basic EPS (i)    
0.47
      
0.80
      
0.79
  
                         
                         
Income attributable to equity holders of Ambev    
7,332.0
      
12,546.6
      
12,423.8
  
Weighted average numbers of shares (diluted)    
15,838.1
      
15,823.2
      
15,820.1
  
Diluted EPS (i)    
0.46
      
0.79
      
0.79
  
Disclosure for the basis of dividends [text block]
    2017     2016     2015  
Net income, attributable to equity holders of Ambev    
7,332.0
      
12,546.6
      
12,423.8
  
Prescribed dividends    
34.7
      
21.6
      
16.2
  
Reversal effect of revaluation of fixed assets by predecessor    
75.9
      
75.9
      
75.9
  
Retained earnings basis for dividends and destinations    
7,442.6
      
12,644.1
      
12,515.9
  
                         
Dividends and Interest on capital distributed and accrued to distribute based on net income for the year                        
Dividends and Interest on capital paid based on profit    
3,612.7
      
5,651.8
      
7,218.7
  
Dividends approved for distribution    
1,099.7
      
3,454.2
      
2,039.2
  
Total of dividends and Interest on capital    
4,712.4
      
9,106.0
      
9,257.9
  
Percentage of distributed profit    
63
 %    
72
 %    
74
 %
                         
Interest on capital distributed and accrued to distribute based on the investment reserve                        
Interest on capital paid based on the investment reserve    
3,770.1
      
-
      
-
  
Total of Interest on capital    
3,770.1
      
-
      
-
  
                         
Total of distributed and accrued to distribute    
8,482.5
      
9,106.0
      
9,257.9
  
Percentage of distributed profit    
114
 %    
72
 %    
74
 %