XML 124 R108.htm IDEA: XBRL DOCUMENT v3.19.1

Note 17 - Deferred Income Tax and Social Contribution - Net Change in Deferred Income Tax and Social Contribution (Details) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Beginning balance	R$ (49.9)	R$ (61.5)
Full recognition of actuarial gains/(losses)	(3.5)	40.2
Investment hedge in foreign operations	34.5	(262.7)
Investment hedge - put option of a subsidiary interest	44.1	(31.8)
Cash flow hedge - gains/(losses)	(118.3)	(269.2)
Gains/(losses) on translation of other foreign operations	283.4	136.1
Recognized in other comprehensive income	240.2	(387.4)
Recognized in income statement	43.9	253.0	R$ 98.9
Changes directly in balance sheet	(641.3)	146.0
Recognized in deferred tax	(652.1)	35.4
Recognized in other group of balance sheet	10.8	110.6
Final balance	R$ (407.1)	R$ (49.9)	R$ (61.5)

X

- Definition

The changes related to the deferred tax recognized in the other group in the balance sheet.

+ References

No definition available.

+ Details

Name:	abev_ChangesRelatedToDeferredTaxRecognizedInOtherInTheBalanceSheet
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The direct changes to the amounts in the deferred tax and liabilities in the balance sheet.

+ References

No definition available.

+ Details

Name:	abev_DirectChangesToDeferredTaxAndLiabilitiesInTheBalanceSheet
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments regarding put options of a subsidiary interest in equity instruments that the entity has designated at fair value through other comprehensive income.

+ References

No definition available.

+ Details

Name:	abev_IncomeTaxRelatingToHedgesOfInvestmentsRegardingPutOptionsOfASubsidiaryInterestInEquityInstrumentsOfOtherComprehensiveIncome
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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 total changes related to deferred income tax and social contributions affecting the balance sheet.

+ References

No definition available.

+ Details

Name:	abev_TotalChangesRelatedToDeferredIncomeTaxAndSocialContributionsAffectingTheBalanceSheet
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_ii&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-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

Name:	ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_ab&doctype=Standard
-URIDate 2017-03-09

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_90&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_ab&doctype=Standard
-URIDate 2017-03-09

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_90&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_ab&doctype=Standard
-URIDate 2017-03-09

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_90&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_ab&doctype=Standard
-URIDate 2017-03-09

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_90&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_ab&doctype=Standard
-URIDate 2017-03-09

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_90&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration