XML 40 R27.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Assets classified as held for sale, liabilities associated with assets held for sale and discontinued operations | 12 Months Ended
--- | ---
Dec. 31, 2021
Text block [abstract] |
Assets classified as held for sale, liabilities associated with assets held for sale and discontinued operations |
21. | Assets classified as held for sale, liabilities associated with assets held for sale and discontinued operations
ASSETS CLASSIFIED AS HELD FOR SALE
Million US dollar |  | 31 December 2021 |  |  | 31 December 2020 |
Balance at the end of previous year |  |  | 74 |  |  |  | 10 013 |
Reclassified to assets held for sale in the period |  |  | 11 |  |  |  | 210 |
Impairment losses |  |  | (20 | ) |  |  | — |
Disposals |  |  | (33 | ) |  |  | (9 665 | )
Effect of movements in foreign exchange |  |  | (2 | ) |  |  | (484 | )
Balance at the end of year |  |  | 30 |  |  |  | 74 |
LIABILITIES ASSOCIATED WITH ASSETS HELD FOR SALE
Million US dollar |  | 31 December 2021 |  |  | 31 December 2020 |
Balance at end of previous year |  |  | — |  |  |  | 1 145 |
Reclassified to liabilities associated with assets held for sale |  |  | 5 |  |  |  | (46 | )
Disposals |  |  | (5 | ) |  |  | (1 044 | )
Effect of movements in foreign exchange |  |  | — |  |  |  | (55 | )
Balance at end of the period |  |  | — |  |  |  | — |
AUSTRALIA DISCONTINUED OPERATIONS On 1 June 2020, AB InBev divested CUB, its Australian subsidiary, to Asahi for 16.0 billion AUD on a cash free, debt free basis. Upon the closing of the transaction, the company received 10.8 billion US dollar proceeds net of disposal costs, derecognized (8.5) billion US dollar of net assets in relation to its former Australian operations, recycled (0.4) billion US dollar of the cumulative foreign exchange differences on its former Australian operations and cashflow hedges from equity to profit or loss, resulting in a net gain on disposal of 1.9 billion US dollar recognized in discontinued operations. The results of the Australian operations were accounted for as discontinued operations and presented in a separate line in the consolidated income statement (“profit from discontinued operations”) up to 31 May 2020. Assets and liabilities relating to the Australian operations disposed of on 1 June 2020 are detailed in the table below:
Million US dollar |  | 1 June 2020 |
Assets |  |  |  |
Property, plant and equipment |  |  | 581 |
Goodwill and intangible assets |  |  | 8 584 |
Other assets |  |  | 371 |
Assets classified as held for sale |  |  | 9 537 |
Liabilities |  |  |  |
Trade and other payables |  |  | (581 | )
Deferred tax liabilities |  |  | (363 | )
Other liabilities |  |  | (101 | )
Liabilities associated with assets held for sale |  |  | (1 044 | )
Net assets disposed of |  |  | 8 493 |
Exceptional gain on divestiture of Australia (discontinued operations) |  |  | 1 919 |
Recycling of cash flow hedges and cumulative translation adjustments |  |  | 426 |
Consideration received |  |  | 10 838 |
The following table summarizes the results of the Australian operations included in the consolidated income statement and presented as discontinued operations:
For the period ended |  |  |  |  |  |
Million US dollar |  | 1 June 2020 |  |  | 31 December 2019 |
Revenue |  |  | 477 |  |  |  | 1 394 |
Profit from operations |  |  | 178 |  |  |  | 632 |
Profit from discontinued operations (including gain on divestiture) |  |  | 2 055 |  |  |  | 424 |
Weighted average number of ordinary and restricted shares 1 |  |  | 1 998 |  |  |  | 1 984 |
Basic EPS from discontinued operations |  |  | 1.03 |  |  |  | 0.21 |
Weighted average number of ordinary and restricted shares (diluted) 1 |  |  | 2 037 |  |  |  | 2 026 |
Diluted EPS from discontinued operations |  |  | 1.01 |  |  |  | 0.21 |
Cash flows attributable to the operating, investing and financing activities of the Australian operations are summarized as follows:
For the period ended |  |  |  |  |  |
Million US dollar |  | 1 June 2020 |  |  | 31 December 2019 2 |
Cash flow from operating activities |  |  | 84 |  |  |  | 640 |
Cash flow from investing activities (proceeds from Australia divestiture) |  |  | 10 838 |  |  |  | 219 |
Cash flow from investing activities (other) |  |  | (13 | ) |  |  | (77 | )
Cash flow from financing activities |  |  | (6 | ) |  |  | (24 | )
Net increase in cash and cash equivalents |  |  | 10 903 |  |  |  | 758 |
1 | The calculation of basic EPS and diluted EPS from discontinued operations for 2020 and 2019 is based on the profit from discontinued operations (including gain on divestiture) and a weighted average number of ordinary and restricted shares outstanding (including deferred share instruments and stock lending) as of 31 December 2020 and 2019, and a weighted average number of ordinary and restricted shares (diluted) outstanding (including deferred share instruments and stock lending) as of 31 December 2020 and 2019, respectively.
2 | The 2019 cash flow from investing activities has been restated to reflect reclassification of the cash flow hedges in relation to the Australia divestiture reported in the financing activities in 2019 and recycled to profit or loss upon the completion of the transaction.

X
- Definition The entire disclosure of information about assets classified as held for sale and discontinued operations. + References No definition available. + Details
Name: | bud_DisclosureOfAssetsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory
Namespace Prefix: | bud_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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