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Intangible assets | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Intangible assets |
15. | Intangible assets
|  | 31 December 2021 |  |  | 31 December 2020 |
Million US dollar |  | Brands |  |  | Commercial intangibles |  |  | Software |  |  | Other |  |  | Total |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 39 427 |  |  |  | 3 031 |  |  |  | 2 972 |  |  |  | 455 |  |  |  | 45 885 |  |  |  | 46 108 |
Effect of movements in foreign exchange |  |  | (1 017 | ) |  |  | (81 | ) |  |  | (185 | ) |  |  | (6 | ) |  |  | (1 289 | ) |  |  | (789 | )
Acquisitions through business combinations |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 162 |
Acquisitions and expenditures |  |  | 21 |  |  |  | 23 |  |  |  | 457 |  |  |  | 259 |  |  |  | 760 |  |  |  | 557 |
Disposals through sale and derecognition |  |  | (14 | ) |  |  | (22 | ) |  |  | (47 | ) |  |  | (15 | ) |  |  | (98 | ) |  |  | (142 | )
Disposals through the sale of subsidiaries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | (3 | ) |  |  | — |
Transfer (to)/from other asset categories and other movements 1 |  |  | (8 | ) |  |  | (119 | ) |  |  | 240 |  |  |  | (353 | ) |  |  | (240 | ) |  |  | (11 | )
Balance at end of period |  |  | 38 409 |  |  |  | 2 832 |  |  |  | 3 437 |  |  |  | 337 |  |  |  | 45 015 |  |  |  | 45 885 |
Amortization and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (41 | ) |  |  | (2 072 | ) |  |  | (2 181 | ) |  |  | (64 | ) |  |  | (4 358 | ) |  |  | (3 656 | )
Effect of movements in foreign exchange |  |  | — |  |  |  | 62 |  |  |  | 128 |  |  |  | 2 |  |  |  | 192 |  |  |  | (16 | )
Amortization |  |  | — |  |  |  | (218 | ) |  |  | (377 | ) |  |  | (49 | ) |  |  | (644 | ) |  |  | (715 | )
Impairment |  |  | (23 | ) |  |  | — |  |  |  | (1 | ) |  |  | (153 | ) |  |  | (176 | ) |  |  | (165 | )
Disposals through sale and derecognition |  |  | 2 |  |  |  | 19 |  |  |  | 46 |  |  |  | 6 |  |  |  | 73 |  |  |  | 62 |
Disposals through the sale of subsidiaries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 3 |  |  |  | — |
Transfer to/(from) other asset categories and other movements 1 |  |  | (27 | ) |  |  | 127 |  |  |  | 4 |  |  |  | 222 |  |  |  | 326 |  |  |  | 132 |
Balance at end of period |  |  | (89 | ) |  |  | (2 082 | ) |  |  | (2 381 | ) |  |  | (33 | ) |  |  | (4 585 | ) |  |  | (4 358 | )
Carrying value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
at 31 December 2020 |  |  | 39 386 |  |  |  | 959 |  |  |  | 791 |  |  |  | 391 |  |  |  | 41 527 |  |  |  | 41 527 |
at 31 December 2021 |  |  | 38 320 |  |  |  | 750 |  |  |  | 1 056 |  |  |  | 304 |  |  |  | 40 430 |  |  |  |  |
During 2021, the company recognized (176)m US dollar impairment on intangibles associated with Bedford Systems, a 70 %-owned subsidiary of the company and joint venture with Keurig Dr. Pepper, following the announcement of the cessation of the business in December 2021 (31 December 2020: (165)m US dollar) - refer to Note 8 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 purchased for its own products and are tested for impairment during the fourth quarter of the year or whenever a triggering event has occurred. Based on the impairment testing results, no impairment loss was allocated to intangible assets with indefinite useful lives – refer to Note 14 Goodwill . As at 31 December 2021, the carrying amount of the intangible assets amounted to 40 430 m US dollar (31 December 2020: 41 527 m US dollar) of which 38 320 m US dollar was assigned an indefinite useful life (31 December 2020: 39 395 m US dollar) and 2 110 m US dollar a finite life (31 December 2020: 2 132 m US dollar).
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 .
Million US dollar |  |  |  |  |  |
Cash-generating unit |  | 2021 |  |  | 2020 |
United States |  |  | 22 129 |  |  |  | 22 172 |
Rest of North America |  |  | 42 |  |  |  | 42 |
Mexico |  |  | 2 977 |  |  |  | 3 067 |
Colombia |  |  | 2 870 |  |  |  | 3 320 |
Rest of Middle Americas |  |  | 3 432 |  |  |  | 3 655 |
Brazil |  |  | — |  |  |  | 1 |
Rest of South America |  |  | 724 |  |  |  | 681 |
Europe |  |  | 452 |  |  |  | 461 |
South Africa |  |  | 3 029 |  |  |  | 3 289 |
Rest of Africa |  |  | 1 112 |  |  |  | 1 068 |
China |  |  | 440 |  |  |  | 427 |
Rest of Asia Pacific |  |  | 1 113 |  |  |  | 1 212 |
Total carrying amount of intangible assets with indefinite useful lives |  |  | 38 320 |  |  |  | 39 395 |

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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 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2021-03-24 + Details
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