XML 66 R49.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Income taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Text block [abstract] |
Summary of Income Taxes | Income taxes recognized in the income statement can be detailed as follows:
Million US dollar |  | 2023 |  |  | 2022 |  |  | 2021 |
Current year |  |  | (2 828 | ) |  |  | (2 785 | ) |  |  | (2 857 | )
(Underprovided)/overprovided in prior years |  |  | (95 | ) |  |  | 157 |  |  |  | 159 |
Current tax expense |  |  | (2 923 | ) |  |  | (2 628 | ) |  |  | (2 698 | )
Origination and reversal of temporary differences |  |  | 855 |  |  |  | 829 |  |  |  | 632 |
Recognition/(de-recognition) of deferred tax assets on tax losses (carried forward) |  |  | (166 | ) |  |  | (128 | ) |  |  | (284 | )
Deferred tax (expense)/income |  |  | 689 |  |  |  | 701 |  |  |  | 348 |
Total income tax expense in the income statement |  |  | (2 234 | ) |  |  | (1 928 | ) |  |  | (2 350 | )
Summary of Reconciliation of Effective Tax Rate with Aggregated Weighted Nominal Tax Rate | The reconciliation of the effective tax rate with the aggregated weighted nominal tax rate can be summarized as follows:
Million US dollar |  | 2023 |  |  | 2022 |  |  | 2021 |
Profit/(loss) before tax |  |  | 9 124 |  |  |  | 9 524 |  |  |  | 8 463 |
Deduct share of results of associates |  |  | 295 |  |  |  | 299 |  |  |  | 248 |
Deduct exceptional share of results of associates |  |  | (35) |  |  |  | (1 143) |  |  |  | - |
Profit before tax and before share of results of associates |  |  | 8 864 |  |  |  | 10 369 |  |  |  | 8 215 |
Adjustments to the tax basis |  |  |  |  |  |  |  |  |  |  |  |
Government incentives |  |  | (756) |  |  |  | (713) |  |  |  | (543) |
Non-deductible/(non-taxable) mark-to-market on derivatives |  |  | 325 |  |  |  | (606) |  |  |  | 48 |
Other expenses not deductible for tax purposes |  |  | 1 632 |  |  |  | 1 590 |  |  |  | 1 979 |
Other non-taxable income |  |  | (647) |  |  |  | (576) |  |  |  | (476) |
Adjusted tax basis |  |  | 9 417 |  |  |  | 10 065 |  |  |  | 9 223 |
Aggregate weighted nominal tax rate |  |  | 27.4% |  |  |  | 26.7% |  |  |  | 26.7% |
Tax at aggregated nominal tax rate |  |  | (2 583) |  |  |  | (2 691) |  |  |  | (2 463) |
Adjustments on tax expense |  |  |  |  |  |  |  |  |  |  |  |
Recognition/(de-recognition) of deferred tax assets on tax losses (carried forward) |  |  | (166) |  |  |  | (128) |  |  |  | (284) |
(Underprovided)/overprovided in prior years |  |  | (95) |  |  |  | 157 |  |  |  | 159 |
Deductions from interest on equity |  |  | 781 |  |  |  | 790 |  |  |  | 469 |
Deductions from goodwill and other tax deductions |  |  | 491 |  |  |  | 473 |  |  |  | 226 |
Change in tax rate |  |  | 2 |  |  |  | 48 |  |  |  | (147) |
Withholding taxes |  |  | (559) |  |  |  | (436) |  |  |  | (485) |
Other tax adjustments |  |  | (105) |  |  |  | (140) |  |  |  | 175 |
Total tax expense |  |  | (2 234) |  |  |  | (1 928) |  |  |  | (2 350) |
Effective tax rate |  |  | 25.2% |  |  |  | 18.6% |  |  |  | 28.6% |
Summary of Detail Information of Income Tax Recognized in Other Comprehensive Income | Income taxes were directly recognized in other comprehensive income as follows:
Million US dollar |  | 2023 |  |  | 2022 |  |  | 2021 |
Re-measurements of post-employment benefits |  |  | (13) |  |  |  | (126) |  |  |  | (123) |
Exchange differences, cash flow and net investment hedges |  |  | (41) |  |  |  | (51) |  |  |  | (45) |
Income tax (losses)/gains |  |  | (54) |  |  |  | (177) |  |  |  | (167) |

X
- Definition Disclosure of current and deferred tax charge. + References No definition available. + Details
Name: | bud_DisclosureOfCurrentAndDeferredTaxChargeExplanatory
Namespace Prefix: | bud_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detail information about of income tax recognized in other comprehensive income explanatory. + References No definition available. + Details
Name: | bud_DisclosureOfDetailInformationAboutOfIncomeTaxRecognizedInOtherComprehensiveIncomeExplanatory
Namespace Prefix: | bud_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Reconciliation Of Effective Tax Rate With Aggregated Weighted Nominal Tax Rate [text block] + References No definition available. + Details
Name: | bud_DisclosureOfReconciliationOfEffectiveTaxRateWithAggregatedWeightedNominalTaxRateExplanatory
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