XML 78 R62.htm IDEA: XBRL DOCUMENT v3.19.1
Note 21 - Changes in Equity (Tables)
 12 Months Ended
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
 %