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Trade and other receivables | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Trade and other receivables |
19. | Trade and other receivables
Million US dollar |  | 31 December 2021 |  |  | 31 December 2020 |
Cash deposits for guarantees |  |  | 168 |  |  |  | 184 |
Loans to customers |  |  | 17 |  |  |  | 25 |
Tax receivable, other than income tax |  |  | 116 |  |  |  | 99 |
Brazilian tax credits and interest receivables |  |  | 960 |  |  |  | 997 |
Trade and other receivables |  |  | 319 |  |  |  | 357 |
Non-current trade and other receivables |  |  | 1 580 |  |  |  | 1 661 |
Trade receivables and accrued income |  |  | 3 465 |  |  |  | 3 284 |
Interest receivables |  |  | 18 |  |  |  | 4 |
Tax receivable, other than income tax |  |  | 593 |  |  |  | 552 |
Loans to customers |  |  | 99 |  |  |  | 117 |
Prepaid expenses |  |  | 350 |  |  |  | 354 |
Other receivables |  |  | 521 |  |  |  | 522 |
Current trade and other receivables |  |  | 5 046 |  |  |  | 4 833 |
Ambev’s tax credits and interest receivables are expected to be collected over a period exceeding 12 months after the reporting date. As of 31 December 2021, the total amount of such credits and interest receivables represented 960m US dollar (31 December 2020: 997m US dollar). Refer to Note 7 Other operating income/(expenses) and Note 11 Finance cost and income for more details. The carrying amount of trade and other receivables is a good approximation of their fair value as the impact of discounting is not significant. The ageing of the current trade receivables and accrued income, interest receivable, other receivables and current and non-current loans to customers can be detailed as follows for 2021 and 2020 respectively:
|  | Net carrying amount as of 31 December 2021 |  |  | Of which: neither impaired nor past due on the reporting date |  |  | Of which not impaired as of the reporting date and past due |
| Less than 30 days |  |  | Between 30 and 59 days |  |  | Between 60 and 89 days |  |  | More than 90 days |
Trade receivables and accrued income |  |  | 3 465 |  |  |  | 3 223 |  |  |  | 164 |  |  |  | 62 |  |  |  | 11 |  |  |  | 5 |
Loans to customers |  |  | 117 |  |  |  | 83 |  |  |  | 2 |  |  |  | 2 |  |  |  | 31 |  |  |  | — |
Interest receivable |  |  | 18 |  |  |  | 18 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other receivables |  |  | 521 |  |  |  | 513 |  |  |  | 2 |  |  |  | 1 |  |  |  | 2 |  |  |  | 3 |
|  |  | 4 120 |  |  |  | 3 836 |  |  |  | 167 |  |  |  | 65 |  |  |  | 44 |  |  |  | 8 |
|  | Net carrying amount as of 31 December 2020 |  |  | Of which: neither impaired nor past due on the reporting date |  |  | Of which not impaired as of the reporting date and past due |
| Less than 30 days |  |  | Between 30 and 59 days |  |  | Between 60 and 89 days |  |  | More than 90 days |
Trade receivables and accrued income |  |  | 3 285 |  |  |  | 3 074 |  |  |  | 155 |  |  |  | 37 |  |  |  | 10 |  |  |  | 8 |
Loans to customers |  |  | 142 |  |  |  | 86 |  |  |  | 3 |  |  |  | 2 |  |  |  | 50 |  |  |  | — |
Interest receivable |  |  | 4 |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other receivables |  |  | 522 |  |  |  | 416 |  |  |  | 2 |  |  |  | 16 |  |  |  | 5 |  |  |  | 83 |
|  |  | 3 953 |  |  |  | 3 580 |  |  |  | 161 |  |  |  | 55 |  |  |  | 66 |  |  |  | 91 |
The above analysis of the age of financial assets that are past due as at the reporting date but not impaired also includes non-current loans to customers. Past due amounts were not impaired when collection is still considered likely, for instance because the amounts can be recovered from the tax authorities, AB InBev has sufficient collateral, or the customer entered into a payment plan. Impairment losses on trade and other receivables recognized in 2021 amount to 36m US dollar (2020: 99m US dollar; 2019: 51m US dollar). The impairment loss recognized in 2020 included AB InBev’s estimate of overdue receivables the company would not be able to collect from defaulting customers as a result of the COVID-19 pandemic. AB InBev’s exposure to credit, currency and interest rate risks is disclosed in Note 28 Risks arising from financial instruments .

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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