XML 114 R100.htm IDEA: XBRL DOCUMENT
v3.22.4

DEFERRED INCOME TAX AND SOCIAL CONTRIBUTION - Deferred Income Tax and Social Contribution by Type of Temporary Difference (Details) - BRL (R$) R$ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | R$ 9,415.0 | R$ 8,845.0 |
Gross deferred tax liabilities | (6,701.9) | (7,331.3) |
Net deferred tax liabilities | 2,713.1 | 1,513.7 | R$ 1,517.4
Netting by taxable entity | (2,976.2) | (4,117.3) |
Netting by taxable entity | 2,976.2 | 4,117.3 |
Net deferred tax assets | 6,438.8 | 4,727.7 |
Net deferred tax liabilities | (3,725.7) | (3,214.0) |
Temporary differences, investments in securities [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 7.5 | 12.5 |
Gross deferred tax liabilities | (0.0) | (2.5) |
Net deferred tax liabilities | 7.5 | 10.0 |
Temporary differences, intangibles [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | (0.0) | (0.0) |
Gross deferred tax liabilities | (1,690.2) | (1,634.5) |
Net deferred tax liabilities | (1,690.2) | (1,634.5) |
Temporary differences, employee benefits [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 951.2 | 1,278.2 |
Gross deferred tax liabilities | (0.0) | (2.0) |
Net deferred tax liabilities | 951.2 | 1,276.2 |
Temporary differences, trade payables [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 3,232.8 | 4,113.3 |
Gross deferred tax liabilities | (2.9) | (1.1) |
Net deferred tax liabilities | 3,229.9 | 4,112.2 |
Temporary differences, trade receivable [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 38.6 | 50.6 |
Gross deferred tax liabilities | (3.8) |  |
Net deferred tax liabilities | 34.8 | 50.6 |
Temporary differences, derivatives [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 95.1 | 232.2 |
Gross deferred tax liabilities | (44.8) | (72.4) |
Net deferred tax liabilities | 50.3 | 159.8 |
Temporary differences, interest-bearing loans and borrowings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 0.5 | (0.0) |
Gross deferred tax liabilities | (0.9) | (1.6) |
Net deferred tax liabilities | (0.4) | (1.6) |
Temporary differences, inventories [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 413.9 | 328.2 |
Gross deferred tax liabilities | (139.3) | (49.1) |
Net deferred tax liabilities | 274.6 | 279.1 |
Temporary differences, property, plant and equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 899.5 | 645.4 |
Gross deferred tax liabilities | (2,177.1) | (2,027.0) |
Net deferred tax liabilities | (1,277.6) | (1,381.6) |
Temporary differences, withholding tax over undistributed profits and royalties [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | (0.0) | (0.0) |
Gross deferred tax liabilities | (1,877.6) | (2,079.5) |
Net deferred tax liabilities | (1,877.6) | (2,079.5) |
Temporary differences, investments in joint ventures [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | (0.0) | (0.0) |
Gross deferred tax liabilities | (421.6) | (421.6) |
Net deferred tax liabilities | (421.6) | (421.6) |
Unused tax losses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 2,660.7 | 1,298.8 |
Gross deferred tax liabilities | (0.0) | (0.0) |
Net deferred tax liabilities | 2,660.7 | 1,298.8 |
Temporary differences, provisions [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 819.3 | 696.9 |
Gross deferred tax liabilities | (0.0) | (0.2) |
Net deferred tax liabilities | 819.3 | 696.7 |
Impact of adoption of IFRS accounting policy [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 35.1 | 78.6 |
Gross deferred tax liabilities | (11.4) | (0.3) |
Net deferred tax liabilities | 23.7 | 78.3 |
ICMS from the assessment bases of PIS COFINS [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | (0.0) | (0.0) |
Gross deferred tax liabilities | (168.2) | (1,019.6) |
Net deferred tax liabilities | (168.2) | (1,019.6) |
Temporary differences, other items [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Gross deferred tax assets | 260.8 | 110.3 |
Gross deferred tax liabilities | (164.1) | (19.9) |
Net deferred tax liabilities | R$ 96.7 | R$ 90.4 |

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

X
- References No definition available. + Details
Name: | abev_DeferredTaxsLiabilities
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- References No definition available. + Details
Name: | abev_NetDeferredTaxLiabilities1
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_o&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_56&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
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 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_NetDeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesInvestmentsInSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesIntangiblesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesEmployeeBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesTradePayablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesTradeReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesDerivativesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesInterestbearingLoansAndBorrowingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesInventoriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesWithholdingTaxOverUndistributedProfitsAndRoyaltiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesInvestmentsInJointVenturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_ImpactOfAdoptionOfIFRSAccountingPolicyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_ICMSFromTheAssessmentBasesOfPISCOFINSMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=abev_TemporaryDifferencesOtherItemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |