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Provisions
12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Provisions
26.
Provisions
 
Million US dollar
  
Restructuring
    
Disputes
    
Other
   
Total
 
Balance at 1 January 2021
  
 
104
    
 
489
    
 
170
   
 
763
 
    
 
 
    
 
 
    
 
 
   
 
 
 
Effect of movements in foreign exchange
     (2      (20      (4     (25
Provisions made
     63        132        9       203  
Provisions used
     (73      (129      (11     (213
Provisions reversed
     (13      (35      (1     (48
Other movements
     1        (18      (58     (75
    
 
 
    
 
 
    
 
 
   
 
 
 
Balance at 31 December 2021
  
 
80
    
 
420
    
 
106
   
 
605
 
    
 
 
    
 
 
    
 
 
   
 
 
 
 
Million US dollar
  
Restructuring
    
Disputes
    
Other
   
Total
 
Balance at 1 January 2020
  
 
103
    
 
436
    
 
372
   
 
911
 
    
 
 
    
 
 
    
 
 
   
 
 
 
Effect of movements in foreign exchange
     8        (40      (24     (56
Provisions made
     55        102        107       264  
Provisions used
     (54      (80      (91     (225
Provisions reversed
     (7      (24      (1     (32
Other movements
     (1      95        (193     (99
    
 
 
    
 
 
    
 
 
   
 
 
 
Balance at 31 December 2020
  
 
104
    
 
489
    
 
170
   
 
763
 
    
 
 
    
 
 
    
 
 
   
 
 
 
The restructuring provisions are primarily explain
e
d by the organizational alignments - see also Note 8
Exceptional items
. Provisions for disputes mainly relate to various disputed taxes other than income taxes and to claims from former employees.
The provisions are expected to be settled within the following time windows:
 
Million US dollar
  
Total
    
< 1 year
    
1-2 years
    
2-5 years
    
> 5 years
 
Restructuring
  
 
80
    
 
36
    
 
11
    
 
14
    
 
19
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
 
Indirect taxes
  
 
90
       10        27        2        51  
Labor
  
 
114
       14        55        36        10  
Commercial
  
 
55
       16        27        9        3  
Environmental
  
 
5
       5        —          —          —    
Excise duties
  
 
16
       —          11        5        —    
Other disputes
  
 
140
       39        70        13        18  
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
 
Disputes
  
 
420
    
 
82
    
 
190
    
 
65
    
 
83
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
 
Other provisions
  
 
106
    
 
49
    
 
35
    
 
21
    
 
0
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
 
Total provisions
  
 
605
    
 
168
    
 
235
    
 
100
    
 
102
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
 
AB InBev is subject to the greenhouse gas emission allowance trading scheme in force in the European Union and a similar scheme in South Korea. Acquired emission allowances are recognized at cost as intangible assets. To the extent that it is expected that the number of allowances needed to settle the
CO
2
emissions exceeds the number of emission allowances owned, a provision is recognized. Such provision is measured at the estimated amount of the expenditure required to settle the obligation.