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Note 21 - Changes in Equity (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement Line Items [Line Items] |
Disclosure of issued capital [text block] |
|  |  |  |  |  |  | 2018 |  |  |  |  |  |  |  | 2017 |
|  |  | 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 |  |  | 4.5 |  |  |  | 96.1 |  |  |  | – |  |  |  | – |
|  |  | 15,722.1 |  |  |  | 57,710.2 |  |  |  | 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, 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 |
Capital Increase |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (89.9 | ) |  |  | (89.9 | )
Effect of application of IAS 29 (hyperinflation) (i) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (8.2 | ) |  |  | (8.2 | )
Purchase of shares and result on treasury shares |  |  | 12.3 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 12.3 |
Share-based payments |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 166.1 |  |  |  | 166.1 |
At December 31, 2018 |  |  | (882.7 | ) |  |  | 53,662.8 |  |  |  | 700.9 |  |  |  | 1,300.3 |  |  |  | 54,781.3 |
Disclosure of treasury shares [text block] |
|  |  | Acquire /realization shares |  |  |  | Result on Treasure Shares |  |  |  | Total Treasure Shares |
|  |  | Million shares |  |  |  | Million Brazilian Real |  |  |  | Million shares |  |  |  | Million Brazilian Real |
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 | )
Changes during the year |  |  | (6.4 | ) |  |  | 118.8 |  |  |  | (106.5 | ) |  |  | 12.3 |
At December 31, 2018 |  |  | 1.1 |  |  |  | (20.9 | ) |  |  | (861.8 | ) |  |  | (882.7 | )
Disclosure of net income reserves [text block] |
|  | Net income reserves
|  |  | Investments reserve |  |  |  | Statutory reserve |  |  |  | Fiscal incentive |  |  |  | Total |
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 |
Interest on shareholder´s equity |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Fiscal incentive reserve |  |  | – |  |  |  | – |  |  |  | 1,331.5 |  |  |  | 1,331.5 |
Investments reserve |  |  | 5,442.3 |  |  |  | – |  |  |  | – |  |  |  | 5,442.3 |
At December 31, 2018 |  |  | 6,710.0 |  |  |  | 4.5 |  |  |  | 8,719.5 |  |  |  | 15,434.0 |
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 |  |  | 05/15/2018 |  |  | Dividends |  |  | 07/30/2018 |  |  |  | 2018 |  |  |  | ON |  |  |  | 0.1600 |  |  |  | 2,515.1 |
Board of Directors Meeting |  |  | 12/03/2018 |  |  | Interest on shareholder´s equity |  |  | 12/28/2018 |  |  |  | 2018 |  |  |  | ON |  |  |  | 0.3200 |  |  |  | 5,030.5 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,545.6 |
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 |
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 |  |  | 12/01/2016 |  |  | 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 |
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, 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 |
Options 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 property, plant and equipment 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 | )
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gains/(losses) on translation of foreign operations |  |  | 1,643.5 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 1,643.5 |
Cash flow hedges |  |  | – |  |  |  | 495.9 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 495.9 |
Actuarial gains/(losses) |  |  | – |  |  |  | – |  |  |  | 24.8 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 24.8 |
Total Comprehensive income |  |  | 1,643.5 |  |  |  | 495.9 |  |  |  | 24.8 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2,164.2 |
Effect of application of IAS 29 (hyperinflation) (i) |  |  | 346.4 |  |  |  | (88.3 | ) |  |  | 0.1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 258.2 |
Gains/(losses) of controlling interest´s share (ii) |  |  | 460.1 |  |  |  | 0.8 |  |  |  | 3.4 |  |  |  | 2,651.1 |  |  |  | (2,072.9 | ) |  |  | – |  |  |  | – |  |  |  | 1,042.5 |
Tax on fictitious dividends |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (7.4 | ) |  |  | – |  |  |  | – |  |  |  | (7.4 | )
Reversal effect revaluation of property, plant and equipment under the predecessor basis accounting |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (75.9 | ) |  |  | (75.9 | )
At December 31, 2018 |  |  | 4,089.1 |  |  |  | 777.3 |  |  |  | (1,116.2 | ) |  |  | (120.2 | ) |  |  | 19.6 |  |  |  | 156.1 |  |  |  | (75,390.6 | ) |  |  | (71,584.9 | )
Disclosure of earnings per share [text block] |
Million shares |  | 2018 |  | 2017 |  | 2016
|  | Common |  | Common |  | Common
Issued shares at December 31, net of treasury shares (i) |  |  | 15,718.1 |  |  |  | 15,705.8 |  |  |  | 15,696.6 |
Effect of shares options |  |  | 138.1 |  |  |  | 132.2 |  |  |  | 126.5 |
Weighted average number of shares (diluted) at December 31 |  |  | 15,856.2 |  |  |  | 15,838.0 |  |  |  | 15,823.1 |
Earnings per share [text block] |
|  | 2018 |  | 2017 |  | 2016
|  | Common |  | Common |  | Common
Income attributable to equity holders of Ambev |  |  | 11,024.7 |  |  |  | 7,332.0 |  |  |  | 12,546.6 |
Weighted average number of shares (non diluted) |  |  | 15,718.1 |  |  |  | 15,705.8 |  |  |  | 15,696.6 |
Basic EPS (i) |  |  | 0.7014 |  |  |  | 0.4668 |  |  |  | 0.7993 |
Income attributable to equity holders of Ambev |  |  | 11,024.7 |  |  |  | 7,332.0 |  |  |  | 12,546.6 |
Weighted average numbers of shares (diluted) |  |  | 15,856.2 |  |  |  | 15,838.1 |  |  |  | 15,823.2 |
Diluted EPS (i) |  |  | 0.6953 |  |  |  | 0.4629 |  |  |  | 0.7929 |
Disclosure for the basis of dividends [text block] |
|  |  | 2018 |  |  |  | 2017 |  |  |  | 2016 |
Net income, attributable to equity holders of Ambev |  |  | 11,024.7 |  |  |  | 7,332.0 |  |  |  | 12,546.6 |
Prescribed/(complement) dividends |  |  | 30.1 |  |  |  | 34.7 |  |  |  | 21.6 |
Reversal effect revaluation of property, plant and equipment under the predecessor basis accounting |  |  | 75.9 |  |  |  | 75.9 |  |  |  | 75.9 |
Impact of the adoption of IFRS 15 (i) |  |  | (355.4 | ) |  |  | – |  |  |  | – |
Effect of application of IAS 29 (hyperinflation) (ii) |  |  | 3,544.1 |  |  |  | – |  |  |  | – |
Retained earnings basis for dividends and destinations to Net income reserves |  |  | 14,319.4 |  |  |  | 7,442.6 |  |  |  | 12,644.1 |
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 |  |  | 7,545.6 |  |  |  | 3,612.7 |  |  |  | 5,651.8 |
Dividends approved for distribution |  |  | – |  |  |  | 1,099.7 |  |  |  | 3,454.2 |
Total of dividends and Interest on capital |  |  | 7,545.6 |  |  |  | 4,712.4 |  |  |  | 9,106.0 |
Percentage of distributed profit |  |  | 53 | % |  |  | 63 | % |  |  | 72 | %
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 |  |  | 7,545.6 |  |  |  | 8,482.5 |  |  |  | 9,106.0 |
Percentage of distributed profit |  |  | 53 | % |  |  | 114 | % |  |  | 72 | %

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