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Note 15 - Intangible
 12 Months Ended
Dec. 31, 2018
Statement Line Items [Line Items]  
Disclosure of intangible assets [text block]
15.
INTANGIBLE
 
    2018
    Brands  
Distribution
contracts
   Software   Others   Total
Acquisition cost                                        
Balance at end of previous year    
3,514.7
      
2,333.3
      
1,144.6
      
540.7
      
7,533.3
  
Effect of movements in foreign exchange    
252.3
      
2.3
      
(43.3
 )    
12.1
      
223.4
  
Acquisitions    
972.5
      
59.7
      
151.5
      
104.5
      
1,288.2
  
Disposal    
–
      
–
      
4.2
      
46.6
      
50.8
  
Acquisitions through business combination    
(39.2
 )    
(28.1
 )    
(16.2
 )    
–
      
(83.5
 )
Disposals through exchange transaction of shareholdings    
0.2
      
–
      
–
      
–
      
0.2
  
Transfers to other assets categories    
2.7
      
25.9
      
205.7
      
(82.1
 )    
152.2
  
Balance at end of year    
4,703.2
      
2,393.1
      
1,446.5
      
621.8
      
9,164.6
  
                                         
Amortization and Impairment losses
(i)
                                        
Balance at end of previous year    
(1.9
 )    
(1,894.6
 )    
(711.8
 )    
(250.3
 )    
(2,858.6
 )
Effect of movements in foreign exchange    
–
      
14.1
      
15.0
      
11.1
      
40.2
  
Effect of application of IAS 29 (hyperinflation)    
–
      
(42.6
 )    
(108.3
 )    
(104.5
 )    
(255.4
 )
Amortization    
–
      
(114.6
 )    
(152.0
 )    
(36.0
 )    
(302.6
 )
Disposal    
–
      
28.0
      
16.2
      
–
      
44.2
  
Transfers to other assets categories    
–
      
(2.1
 )    
–
      
10.3
      
8.2
  
Balance at end of year    
(1.9
 )    
(2,011.8
 )    
(940.9
 )    
(369.4
 )    
(3,324.0
 )
Carrying amount:                                        
December 31, 2017    
3,512.8
      
438.7
      
432.8
      
290.4
      
4,674.7
  
December 31, 2018    
4,701.3
      
381.3
      
505.6
      
252.4
      
5,840.6
  
 
(i) The period of amortization of intangible assets of definite useful life is
five
years is calculated at the annual rate of
20%
and recognized in income on a straight-line method.
 
 
 
    2017
    Brands   Distribution
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
 )
Effect of movements in foreign exchange    
–
      
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 annual 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:
 
      2018       2017  
Argentina    
1,180.0
      
348.8
  
Bolivia    
664.3
      
567.1
  
Brazil    
4.6
      
4.6
  
Canada    
244.1
      
223.9
  
Chile    
72.0
      
69.5
  
Luxembourg    
339.6
      
339.6
  
Paraguay    
496.9
      
447.5
  
Dominican Republic    
1,580.0
      
1,396.6
  
Uruguay    
119.8
      
115.2
  
     
4,701.3
      
3,512.8
  
 
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
.