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Intangible assets | 6 Months Ended
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Jun. 30, 2020
Text block [abstract] |
Intangible assets | 12. Intangible assets
|  | 30 June 2020 |  |  | 31 December 2019 |
Million US dollar |  | Brands |  |  | Commercial intangibles |  |  | Software |  |  | Other |  |  | Total |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 40 074 |  |  |  | 2 774 |  |  |  | 2 594 |  |  |  | 666 |  |  |  | 46 108 |  |  |  | 48 465 |
Effect of movements in foreign exchange |  |  | (2 107 | ) |  |  | (132 | ) |  |  | (194 | ) |  |  | (37 | ) |  |  | (2 470 | ) |  |  | (79 | )
Acquisitions through business combinations |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | 99 |
Acquisitions and expenditures |  |  | — |  |  |  | 174 |  |  |  | 19 |  |  |  | 94 |  |  |  | 287 |  |  |  | 631 |
Disposals |  |  | — |  |  |  | (5 | ) |  |  | (1 | ) |  |  | — |  |  |  | (6 | ) |  |  | (259 | )
Disposals through the sale of subsidiaries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (29 | )
Transfer (to)/from other asset categories and other movements 1 |  |  | — |  |  |  | 130 |  |  |  | 115 |  |  |  | (308 | ) |  |  | (63 | ) |  |  | (2 720 | )
Balance at end of period |  |  | 37 981 |  |  |  | 2 941 |  |  |  | 2 533 |  |  |  | 415 |  |  |  | 43 870 |  |  |  | 46 108 |
Amortization and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (32 | ) |  |  | (1 595 | ) |  |  | (1 851 | ) |  |  | ( 178 | ) |  |  | (3 656 | ) |  |  | (3 634 | )
Effect of movements in foreign exchange |  |  | — |  |  |  | 85 |  |  |  | 126 |  |  |  | 14 |  |  |  | 225 |  |  |  | 41 |
Amortization |  |  | — |  |  |  | (148 | ) |  |  | (177 | ) |  |  | (27 | ) |  |  | (352 | ) |  |  | (622 | )
Impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (150 | ) |  |  | (150 | ) |  |  | — |
Disposals |  |  | — |  |  |  | 4 |  |  |  | 1 |  |  |  | — |  |  |  | 5 |  |  |  | 254 |
Disposals through the sale of subsidiaries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Transfer to/(from) other asset categories and other movements 1 |  |  | — |  |  |  | (9 | ) |  |  | 17 |  |  |  | 99 |  |  |  | 107 |  |  |  | 305 |
Balance at end of period |  |  | (32 | ) |  |  | (1 663 | ) |  |  | (1 884 | ) |  |  | (241 | ) |  |  | (3 821 | ) |  |  | (3 656 | )
Carrying value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
at 31 December 2019 |  |  | 40 042 |  |  |  | 1 179 |  |  |  | 743 |  |  |  | 488 |  |  |  | 42 452 |  |  |  | 42 452 |
at 30 June 2020 |  |  | 37 949 |  |  |  | 1 278 |  |  |  | 649 |  |  |  | 173 |  |  |  | 40 049 |  |  |  |  |
During the six-month period ended 30 June 2020, AB InBev recognized intangible assets on acquisitions of subsidiaries of 14m US dollar (30 June 2019: 307m US dollar )— see also Note 6 Acquisitions and disposals. In addition, the company recognized (150)m US dollar impairment on intangible assets classified as assets held for sale as of 30 June 2020 and other intangibles (30 June 2019: nil) – see also Note 7 Exceptional items. AB InBev is the owner of some of the world’s most valuable brands in the beer industry. As a result, brands and certain distribution rights are expected to generate positive cash flows for as long as the company owns the brands and distribution rights. Given AB InBev’s more than 600-year history, brands and certain distribution rights have been assigned indefinite lives . Acquisitions and expenditures of commercial intangibles mainly represent supply and distribution rights, exclusive multi-year sponsorship rights and other commercial intangibles . Intangible assets with indefinite useful lives are comprised primarily of brands and certain distribution rights that AB InBev purchases for its own products, and were tested for impairment during the second quarter of 2020. Based on the impairment testing results, no impairment loss was allocated to intangible assets with indefinite useful lives – refer to Note 11 Goodwill .
1 | The transfer (to)/from other asset categories and other movements mainly relates to transfers from assets under construction to their respective asset categories, to contributions of assets to pension plans, to the separate presentation in the balance sheet of intangible assets held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations and to the restatement of non-monetary assets under hyperinflation accounting in line with IAS 29 Financial reporting in hyperinflationary economies . Accordingly, the 2019 transfers include the balances of Australian operations reclassified to assets held for sale as at at 31 December 2019 and disposed of upon the completion of the sale on 1 June 2020 .

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- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2019-03-27 + Details
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