XML 104 R90.htm IDEA: XBRL DOCUMENT
v3.22.4

PROPERTY, PLANT AND EQUIPMENT - Reconciliation of Changes in Property, Plant and Equipment (Details) - BRL (R$) R$ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | R$ 30,055.7 | R$ 29,224.3 |
Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 26,961.3 | 26,664.0 |
Effects of movements in foreign exchange in the balance sheet | 3,322.8 | (81.5) |
Effects of application of IAS 29 (hyperinflation) | (2,743.9) | (798.3) |
Acquisition through business combinations |  | (1.6) |
Disposals and write-offs | 1,855.4 | 1,589.8 |
Transfers from/(to) other asset categories | 40.1 | 43.3 |
Depreciation | (4,177.1) | (4,131.0) |
Impairment losses | (404.0) | (278.2) |
Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 3,094.5 | 2,560.4 |
Land and buildings [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 9,698.3 | 9,090.2 |
Effects of movements in foreign exchange in the balance sheet | 243.8 | (39.7) |
Effects of application of IAS 29 (hyperinflation) | (157.8) | (94.1) |
Acquisition through business combinations |  | (0.3) |
Disposals and write-offs | 4.5 | 46.6 |
Transfers from/(to) other asset categories | 0.1 | 36.6 |
Depreciation | (436.4) | (398.1) |
Impairment losses | (0.4) | (7.1) |
Plant And Equipment [Member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 11,589.1 | 10,884.0 |
Effects of movements in foreign exchange in the balance sheet | 2,311.1 | (52.4) |
Effects of application of IAS 29 (hyperinflation) | (1,938.4) | (557.6) |
Acquisition through business combinations |  | (1.1) |
Disposals and write-offs | 1,515.7 | 1,222.6 |
Transfers from/(to) other asset categories | 32.7 | 1.3 |
Depreciation | (3,161.0) | (3,098.5) |
Impairment losses | (403.6) | (269.0) |
Fixtures and fittings [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 1,323.9 | 1,285.1 |
Effects of movements in foreign exchange in the balance sheet | 767.9 | 10.6 |
Effects of application of IAS 29 (hyperinflation) | (647.7) | (146.6) |
Acquisition through business combinations |  | (0.2) |
Disposals and write-offs | 335.2 | 320.6 |
Transfers from/(to) other asset categories | 7.3 | 5.4 |
Depreciation | (579.7) | (634.4) |
Impairment losses |  | (2.1) |
Construction in progress [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 4,350.0 | 5,404.7 |
Effects of movements in foreign exchange in the balance sheet | (0.0) | (0.0) |
Effects of application of IAS 29 (hyperinflation) | (0.0) | (0.0) |
Acquisition through business combinations |  | (0.0) |
Disposals and write-offs | (0.0) | (0.0) |
Transfers from/(to) other asset categories | (0.0) | (0.0) |
Depreciation |  | (0.0) |
Impairment losses | (0.0) | (0.0) |
Buildings [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 1,350.9 | 1,206.0 |
Machinery Equipment And Vehicles [Member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 1,577.4 | 1,244.4 |
Other property, plant and equipment [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 166.2 | 110.0 |
Gross carrying amount [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 66,345.2 | 63,941.2 | R$ 56,472.6
Effects of movements in foreign exchange in the balance sheet | (5,694.5) | 193.4 |
Effects of application of IAS 29 (hyperinflation) | 4,758.6 | 2,079.4 |
Acquisition through business combinations |  | 11.1 |
Acquisitions | 6,305.7 | 7,311.1 |
Disposals and write-offs | (1,905.8) | (1,719.9) |
Transfers from/(to) other asset categories | (1,060.0) | (406.5) |
Gross carrying amount [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 5,588.2 | 4,443.0 | 3,873.0
Effects of movements in foreign exchange in the balance sheet | (128.7) | 62.1 |
Transfers from/(to) other asset categories | (100.1) | (13.9) |
Additions | 1,637.7 | 2,284.7 |
Write-offs | (263.7) | (1,762.9) |
Gross carrying amount [member] | Land and buildings [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 14,494.2 | 13,539.9 | 12,385.1
Effects of movements in foreign exchange in the balance sheet | (1,075.9) | 54.1 |
Effects of application of IAS 29 (hyperinflation) | 870.5 | 544.2 |
Acquisition through business combinations |  | 0.9 |
Acquisitions | 11.2 | 11.3 |
Disposals and write-offs | (24.6) | (117.7) |
Transfers from/(to) other asset categories | 1,173.1 | 662.0 |
Gross carrying amount [member] | Plant And Equipment [Member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 39,818.3 | 37,469.7 | 34,037.4
Effects of movements in foreign exchange in the balance sheet | (3,378.4) | 129.0 |
Effects of application of IAS 29 (hyperinflation) | 2,891.0 | 1,170.1 |
Acquisition through business combinations |  | 8.6 |
Acquisitions | 1,283.5 | 960.1 |
Disposals and write-offs | (1,531.4) | (1,238.4) |
Transfers from/(to) other asset categories | 3,083.9 | 2,402.9 |
Gross carrying amount [member] | Fixtures and fittings [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 7,682.7 | 7,526.9 | 7,219.4
Effects of movements in foreign exchange in the balance sheet | (879.5) | 4.3 |
Effects of application of IAS 29 (hyperinflation) | 744.4 | 216.4 |
Acquisition through business combinations |  | 0.5 |
Acquisitions | 87.3 | 45.2 |
Disposals and write-offs | (349.8) | (360.4) |
Transfers from/(to) other asset categories | 553.4 | 401.5 |
Gross carrying amount [member] | Construction in progress [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 4,350.0 | 5,404.7 | 2,830.7
Effects of movements in foreign exchange in the balance sheet | (360.7) | 6.0 |
Effects of application of IAS 29 (hyperinflation) | 252.7 | 148.7 |
Acquisition through business combinations |  | 1.1 |
Acquisitions | 4,923.7 | 6,294.5 |
Disposals and write-offs |  | (3.4) |
Transfers from/(to) other asset categories | (5,870.4) | (3,872.9) |
Gross carrying amount [member] | Buildings [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 2,698.4 | 2,307.2 | 1,791.6
Effects of movements in foreign exchange in the balance sheet | (111.6) | 51.8 |
Transfers from/(to) other asset categories | (114.0) | (27.7) |
Additions | 628.0 | 803.9 |
Write-offs | (11.2) | (312.4) |
Gross carrying amount [member] | Machinery Equipment And Vehicles [Member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 2,587.7 | 1,915.2 | 1,905.9
Effects of movements in foreign exchange in the balance sheet | (11.7) | 4.0 |
Transfers from/(to) other asset categories | 21.7 | (76.5) |
Additions | 915.0 | 1,409.6 |
Write-offs | (252.5) | (1,327.8) |
Gross carrying amount [member] | Other property, plant and equipment [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 302.1 | 220.6 | 175.5
Effects of movements in foreign exchange in the balance sheet | (5.4) | 6.3 |
Transfers from/(to) other asset categories | (7.8) | 90.3 |
Additions | 94.7 | 71.2 |
Write-offs | (0.0) | (122.7) |
Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (39,383.9) | (37,277.2) | (33,619.7)
Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (2,493.7) | (1,882.6) | (1,957.5)
Effects of movements in foreign exchange in the balance sheet | 56.1 | (24.4) |
Transfers from/(to) other asset categories | 99.4 | 13.4 |
Depreciation | (845.5) | (1,024.4) |
Write-offs | 78.9 | 1,110.3 |
Accumulated depreciation, amortisation and impairment [member] | Land and buildings [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (4,795.9) | (4,449.7) | (3,993.6)
Accumulated depreciation, amortisation and impairment [member] | Plant And Equipment [Member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (28,229.2) | (26,585.7) | (23,831.0)
Accumulated depreciation, amortisation and impairment [member] | Fixtures and fittings [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (6,358.8) | (6,241.8) | (5,795.1)
Accumulated depreciation, amortisation and impairment [member] | Construction in progress [member] | Property, plant and equipment not subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (0.0) | (0.0) | (0.0)
Accumulated depreciation, amortisation and impairment [member] | Buildings [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (1,347.5) | (1,101.2) | (812.9)
Effects of movements in foreign exchange in the balance sheet | 47.3 | (19.3) |
Transfers from/(to) other asset categories | 77.1 | 1.5 |
Depreciation | (391.6) | (476.3) |
Write-offs | 20.9 | 205.8 |
Accumulated depreciation, amortisation and impairment [member] | Machinery Equipment And Vehicles [Member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (1,010.3) | (670.8) | (1,017.9)
Effects of movements in foreign exchange in the balance sheet | 6.0 | (1.5) |
Transfers from/(to) other asset categories | 11.8 | 43.1 |
Depreciation | (415.3) | (489.4) |
Write-offs | 58.0 | 794.9 |
Accumulated depreciation, amortisation and impairment [member] | Other property, plant and equipment [member] | Property, plant and equipment subject to operating leases [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (135.9) | (110.6) | R$ (126.7)
Effects of movements in foreign exchange in the balance sheet | 2.8 | (3.6) |
Transfers from/(to) other asset categories | 10.5 | (31.2) |
Depreciation | (38.6) | (58.7) |
Write-offs | R$ (0.0) | R$ 109.6 |

X
- Definition The amount of additions to property, plant and equipment. + References No definition available. + Details
Name: | abev_AdditionsPropertyPlantAndEquipment
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Represents disposals and write-offs of property, plant and equipment. + References No definition available. + Details
Name: | abev_DisposalsAndWriteoffsOfPropertyPlantAndEquipment
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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 effect of the adoption of a new accounting policy on property, plant and equipment. + References No definition available. + Details
Name: | abev_PropertyPlantAndEquipmentEffectOfAccountingPolicy
Namespace Prefix: | abev_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause ix -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_ix&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&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 a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis=ifrs-full_PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis=ifrs-full_PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandAndBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=abev_PlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=abev_MachineryEquipmentAndVehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |