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v3.25.4

RELATED PARTIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Related Parties |
Schedule of key management remuneration |
Schedule of key management remuneration |  |  |
| 2025 | 2024 | 2023
Short-term benefits (i) | 52.4 | 56.7 | 52.2
Share-based payments (ii) | 133.1 | 99.7 | 80.7
Social security (iii) | 28.6 | 18.1 | 14.4
Total key Management remuneration | 214.1 | 174.5 | 147.3
(i) |  | Mainly comprise fixed and variable compensation (including performance bonuses) paid to management.
(ii) |  | Reflects expenses related to share options, deferred shares, restricted stocks and performance shares granted to Management.
(iii) |  | Represents to the social security charges ("INSS”) levied on the management’s remuneration.
Schedule of transactions with related parties |
Schedule of transactions with related parties |  |  |  |  |  |  |
| 2025
| Sales and other | Service fees / reimbursement of expenses and other receivables | Royalties income |  | Product purchases and other | Royalties expenses | Net finance cost
AB InBev | 0.3 | 222.4 | 0.2 |  | (6.6) | (282.1) | 49.2
AB Package | - | - | - |  | (292.4) | - | -
AB Procurement | - | 0.1 | - |  | (3.0) | (52.7) | (15.9)
AB USA | 0.8 | 0.6 | 62.5 |  | (439.9) | (541.1) | -
Bavaria | 197.8 | - | - |  | (28.2) | - | -
Bees Global | - | 2.2 | - |  | - | - | -
Cervecería Modelo | 24.6 | - | - |  | (604.1) | (372.4) | -
InBev | 1.0 | - | - |  | (38.5) | - | -
Other | 57.1 | 11.1 | - |  | (60.2) | (69.3) | 2.5
| 281.6 | 236.4 | 62.7 |  | (1,472.9) | (1,317.6) | 35.8
| 2024
| Sales and other | Service fees / reimbursement of expenses and other receivables | Royalties income |  | Product purchases and other | Royalties expenses | Net finance cost
AB InBev | - | 188.1 | 0.2 |  | (5.7) | (242.5) | 70.4
AB Package | - | - | - |  | (284.6) | - | -
AB Procurement | - | - | - |  | (1.2) | - | -
AB USA | - | - | 46.1 |  | (475.5) | (546.4) | -
Bavaria | 317.9 | - | - |  | (50.9) | - | -
Cervecería Modelo | 0.4 | - | - |  | (894.5) | (280.2) | (13.5)
InBev | - | - | - |  | (49.4) | - | -
Other | 18.5 | 63.0 | - |  | (74.7) | (34.3) | -
| 336.8 | 251.1 | 46.3 |  | (1,836.5) | (1,103.4) | 56.9
| 2023
| Sales and other | Service fees / reimbursement of expenses and other receivables | Royalties income |  | Product purchases and other | Royalties expenses | Net finance cost
AB InBev | - | 97.2 | 0.1 |  | (0.5) | (143.3) | 64.0
AB Package | - | - | - |  | (235.5) | - | -
AB Procurement | - | - | - |  | - | - | (0.5)
AB Services | 0.3 | 8.1 | - |  | - | - | -
AB USA | - | - | 35.3 |  | (464.5) | (454.5) | (0.2)
Bavaria | 72.3 | - | - |  | (56.7) | - | -
Cervecería Modelo | 0.9 | - | - |  | (959.2) | (275.7) | -
InBev | - | - | - |  | (41.9) | - | -
ITW International | - | - | - |  | - | - | 120.0
Other | 1.4 | 10.8 | - |  | (28.7) | (15.1) | 1.0
| 74.9 | 116.1 | 35.4 |  | (1,787.0) | (888.6) | 184.3
Schedule of open balances with related parties |
Schedule of open balances with related parties |  |  |  |  |  |  |
|  |  | 2025 |  |  |  | 2024
| Current |  | Current
| Trade receivables (i) | Other trade receivables (i) | Dividends receivables |  | Trade receivables (i) | Other trade receivables (i) | Dividends receivables
AB Africa | 11.5 | - | - |  | 3.4 | - | -
AB InBev | 103.5 | 120.2 | - |  | 121.6 | 12.9 | -
AB Procurement | 16.4 | - | - |  | 1.4 | - | -
AB Services | 10.9 | - | - |  | 6.7 | - | -
AB USA | - | - | - |  | 24.9 | - | -
Bavaria | 0.8 | - | - |  | 0.4 | - | -
Cervecería Modelo | 10.0 | - | - |  | 21.5 | - | -
Cervecerías Peruanas | 0.6 | - | - |  | 0.2 | - | -
InBev | 3.0 | 23.9 | - |  | 2.6 | 24.8 | -
Panama Holding | 7.6 | - | 1.2 |  | 9.1 | - | 1.3
Other | 64.7 | - | - |  | 46.1 | - | -
| 229.0 | 144.1 | 1.2 |  | 237.9 | 37.7 | 1.3
| 2025 |  | 2024
| Non-current |  | Current |  | Non-current |  | Current
| Trade payables (i) |  | Trade payables (i) | Other trade payables (i) | Dividends payable |  | Trade payables (i) |  | Trade payables (i) | Dividends payable
AB InBev | - |  | (169.9) | (5.0) | - |  | - |  | (84.9) | -
AB Package | - |  | (83.7) | - | - |  | - |  | (131.0) | -
AB Procurement | - |  | (17.0) | - | - |  | - |  | (0.1) | -
AB Services | - |  | (3.9) | - | - |  | - |  | (5.8) | -
AB USA | - |  | (287.0) | - | - |  | - |  | (254.1) | -
Ambrew | - |  | - | - | (294.5) |  | - |  | - | (544.4)
Bavaria | - |  | (22.0) | - | - |  | - |  | (8.8) | -
Cervecería Modelo | - |  | (513.6) | - | - |  | - |  | (633.6) | -
Cervecerías Peruanas | - |  | - | - | - |  | - |  | (6.1) | -
InBev | - |  | (13.5) | - | - |  | - |  | (9.8) | -
ITW International | (245.3) |  | - | - | (1,930.2) |  | (258.3) |  | - | (3,569.1)
Other | - |  | (36.9) | - | - |  | - |  | (46.4) | -
| (245.3) |  | (1,147.5) | (5.0) | (2,224.7) |  | (258.3) |  | (1,180.6) | (4,113.5)
(i) |  | The amount represents trading operations (purchase and sale) and reimbursements between the companies of the group

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