XML 27 R16.htm IDEA: XBRL DOCUMENT
v3.20.2

Property, plant and equipment | 6 Months Ended
--- | ---
Jun. 30, 2020
Text block [abstract] |
Property, plant and equipment | 10. Property, plant and equipment Property, plant and equipment comprises owned and leased assets, as follows:
Million US dollar |  | 30 June 2020 |  |  | 31 December 2019 |
Property, plant and equipment owned |  |  | 22 669 |  |  |  | 25 515 |
Property, plant and equipment leased (right-of-use assets) |  |  | 2 049 |  |  |  | 2 029 |
Total property, plant and equipment |  |  | 24 718 |  |  |  | 27 544 |
|  | 30 June 2020 |  |  | 31 December 2019 |
Million US dollar |  | Land and buildings |  |  | Plant and equipment, fixtures and fittings |  |  | Under construction |  |  | Total |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 12 216 |  |  |  | 34 381 |  |  |  | 2 160 |  |  |  | 48 757 |  |  |  | 47 969 |
Effect of movements in foreign exchange |  |  | (1 043 | ) |  |  | (2 908 | ) |  |  | (239 | ) |  |  | (4 190 | ) |  |  | (485 | )
Acquisitions |  |  | 6 |  |  |  | 382 |  |  |  | 871 |  |  |  | 1 259 |  |  |  | 4 451 |
Acquisitions through business combinations |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | 3 |  |  |  | 24 |
Disposals |  |  | (16 | ) |  |  | (394 | ) |  |  | — |  |  |  | (409 | ) |  |  | (1 987 | )
Disposals through the sale of subsidiaries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4 | )
Transfer (to)/from other asset categories and other movements 1 |  |  | 211 |  |  |  | 623 |  |  |  | (1 014 | ) |  |  | (180 | ) |  |  | (1 211 | )
Balance at end of the period |  |  | 11 374 |  |  |  | 32 087 |  |  |  | 1 778 |  |  |  | 45 239 |  |  |  | 48 757 |
Depreciation and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (3 604 | ) |  |  | (19 638 | ) |  |  | — |  |  |  | (23 242 | ) |  |  | (22 331 | )
Effect of movements in foreign exchange |  |  | 237 |  |  |  | 1 551 |  |  |  | — |  |  |  | 1 788 |  |  |  | 310 |
Depreciation |  |  | (194 | ) |  |  | (1 419 | ) |  |  | — |  |  |  | (1 613 | ) |  |  | (3 370 | )
Disposals |  |  | 4 |  |  |  | 365 |  |  |  | — |  |  |  | 369 |  |  |  | 1 734 |
Disposals through the sale of subsidiaries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |
Impairment losses |  |  | — |  |  |  | (26 | ) |  |  | — |  |  |  | (26 | ) |  |  | (87 | )
Transfer to/(from) other asset categories and other movements 1 |  |  | (24 | ) |  |  | 177 |  |  |  | — |  |  |  | 153 |  |  |  | 499 |
Balance at end of the period |  |  | (3 581 | ) |  |  | (18 990 | ) |  |  | — |  |  |  | (22 571 | ) |  |  | (23 242 | )
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
at 31 December 2019 |  |  | 8 612 |  |  |  | 14 743 |  |  |  | 2 160 |  |  |  | 25 515 |  |  |  | 25 515 |
at 30 June 2020 |  |  | 7 794 |  |  |  | 13 097 |  |  |  | 1 778 |  |  |  | 22 669 |  |  |  | — |
As at 30 June 2020, the carrying amount of property, plant and equipment subject to restrictions on title amounted to 2m US dollar (31 December 2019: 4m US dollar) . Contractual commitments to purchase property, plant and equipment amounted to 596m US dollar as at 30 June 2020 compared to 457m US dollar as at 31 December 2019. AB InBev’s net capital expenditures in the statement of cash flow amounted to 1 524m US dollar in the first six months of 2020 compared to 1 488m US dollar for the same period last year. Out of the total 2020 capital expenditures approximately 41% was used to improve the company’s production facilities while 44% was used for logistics and commercial investments and 15% for improving administrative capabilities and for the purchase of hardware and software.
1 | The transfer (to)/from other asset categories and other movements relates mainly 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 property, plant and equipment 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 transfers include the balances of Australian operations reclassified to assets held for sale as at 31 December 2019 and disposed of upon the completion of the sale on 1 June 2020 .
Property, plant and equipment leased by the company (right-of-use assets) is detailed as follows:
|  | 2020 |
Million US dollar |  | Land and buildings |  |  | Machinery, equipment and other |  |  | Total |
Net carrying amount at 30 June |  |  | 1 765 |  |  |  | 284 |  |  |  | 2 049 |
Depreciation for the six-month period ended 30 June |  |  | (169 | ) |  |  | (75 | ) |  |  | (244 | )
|  | 2019 |
Million US dollar |  | Land and buildings |  |  | Machinery, equipment and other |  |  | Total |
Net carrying amount at 31 December |  |  | 1 723 |  |  |  | 306 |  |  |  | 2 029 |
Depreciation for the six-month period ended 30 June (restated) |  |  | (173 | ) |  |  | (77 | ) |  |  | (250 | )
Additions to right-of-use assets for the six-month period ended 30 June 2020 were 393m US dollar (30 June 2019: 293m US dollar). Following the sale of Dutch and Belgian pub real estate to Cofinimmo in October 2007, AB InBev entered into lease agreements with a term of 27 years. Furthermore, the company leases a number of warehouses, trucks, factory facilities and other commercial buildings, which typically run for a period of five to ten years. Lease payments are increased annually to reflect market rentals, if applicable. None of the leases include contingent rentals. The company leases out pub real estate for an average outstanding period of 6 to 8 years and part of its own property under operating leases. The expense related to short-term and low-value leases and variable lease payments that are not included in the measurement of the lease liabilities is not significant .

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | bud_TextBlockAbstract
Namespace Prefix: | bud_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration