XML 164 R150.htm IDEA: XBRL DOCUMENT
v3.22.4

FINANCIAL INSTRUMENTS AND RISKS - Consolidated Financial Instrument (Details) - BRL (R$) R$ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
IfrsStatementLineItems [Line Items] |  |
Financial asset | R$ 23,590.9 | R$ 26,388.4
Financial liability | 34,747.6 | 35,037.9
Trade payable [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 24,837.9 | 25,695.0
Put option granted on subsidiary [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 3,060.3 | 3,291.4
Derivative hedge [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 729.4 | 492.5
Interest-bearing loans and borrowings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 3,770.7 | 3,100.6
Other Liabilities 1 [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 2,349.3 | 2,458.4
Financial liabilities at amortised cost, category [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 30,624.2 | 31,059.3
Financial liabilities at amortised cost, category [member] | Trade payable [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 24,837.9 | 25,695.0
Financial liabilities at amortised cost, category [member] | Interest-bearing loans and borrowings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 3,770.7 | 3,100.6
Financial liabilities at amortised cost, category [member] | Other Liabilities 1 [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 2,015.6 | 2,263.7
Financial liabilities at fair value through profit or loss, category [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 4,123.4 | 3,978.6
Financial liabilities at fair value through profit or loss, category [member] | Put option granted on subsidiary [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 3,060.3 | 3,291.4
Financial liabilities at fair value through profit or loss, category [member] | Derivative hedge [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 729.4 | 492.5
Financial liabilities at fair value through profit or loss, category [member] | Other Liabilities 1 [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial liability | 333.7 | 194.7
Financial asset, cash and cash equivalents [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 14,852.1 | 16,597.2
Trade receivables [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 7,791.4 | 7,084.7
Financial asset, investment securities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 673.6 | 2,107.5
Derivative hedge [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 273.8 | 599.0
Financial assets at amortised cost, category [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 22,862.6 | 23,874.8
Financial assets at amortised cost, category [member] | Financial asset, cash and cash equivalents [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 14,852.1 | 16,597.2
Financial assets at amortised cost, category [member] | Trade receivables [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 7,791.4 | 7,084.7
Financial assets at amortised cost, category [member] | Financial asset, investment securities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 219.1 | 192.9
Financial assets at amortised cost, category [member] | Derivative hedge [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset |  |
Financial assets at fair value through profit or loss, category [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 728.3 | 2,513.6
Financial assets at fair value through profit or loss, category [member] | Financial asset, cash and cash equivalents [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset |  |
Financial assets at fair value through profit or loss, category [member] | Trade receivables [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset |  |
Financial assets at fair value through profit or loss, category [member] | Financial asset, investment securities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | 454.5 | 1,914.6
Financial assets at fair value through profit or loss, category [member] | Derivative hedge [member] |  |
IfrsStatementLineItems [Line Items] |  |
Financial asset | R$ 273.8 | R$ 599.0

X
- References No definition available. + Details
Name: | abev_IfrsStatementLineItems
Namespace Prefix: | abev_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35M&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35N&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abev_TradePayableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abev_PutOptionGrantedOnSubsidiaryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abev_DerivativeHedgeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abev_InterestbearingLoansAndBorrowingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=abev_OtherLiabilities1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialLiabilitiesAxis=ifrs-full_FinancialLiabilitiesAtAmortisedCostCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialLiabilitiesAxis=ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=abev_FinancialAssetCashAndCashEquivalentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=abev_FinancialAssetInvestmentSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=abev_DerivativeHedgeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtAmortisedCostCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |