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Related parties | 12 Months Ended
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Dec. 31, 2023
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Related parties | 31. Related parties TRANSACTIONS WITH DIRECTORS AND EXECUTIVE COMMITTEE MEMBERS (KEY MANAGEMENT PERSONNEL) AB InBev’s Executive Committee members’ compensation consists of short-term employee benefits (primarily salaries) and post-employment benefits from pension plans of their respective country – see also Note 23 Pensions and similar obligations . Key management personnel are also eligible for the company’s share option, restricted stock and other share-based programs (see Note 24 Share-based Payments ). Total directors and Executive Committee compensation included in the income statement can be detailed as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Million US dollar |  | Directors |  |  | Executive Committee |  |  | Directors |  |  | Executive Committee |  |  | Directors |  |  | Executive Committee |
Short-term employee benefits |  |  | 2 |  |  |  | 12 |  |  |  | 2 |  |  |  | 15 |  |  |  | 2 |  |  |  | 24 |
Termination benefits |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Share-based payment |  |  | - |  |  |  | 46 |  |  |  | - |  |  |  | 35 |  |  |  | - |  |  |  | 33 |
|  |  | 2 |  |  |  | 58 |  |  |  | 2 |  |  |  | 50 |  |  |  | 2 |  |  |  | 57 |
Directors’ compensation consists mainly of directors’ fees. During 2023, AB InBev entered into the following transactions:
| ● |  | The lease of commercial premises and the acquisition of natural gas from and the sale of malt-based beverages and beer to companies in which one of the company’s Board Member had a significant influence as of 31 December 2023. The transactions happened mainly through AB In Bev’s subsidiary Bavaria S.A. for an aggregated consideration of approximately 65 m US dollar (31 December 2022: 33 m US dollar; 31 December 2021: 19 m US dollar). The outstanding balance of these transactions as of 31 December 2023 amounts to 3 m US dollar (31 December 2022: 1 m US dollar).
In 2021, the company acquired, through Grupo Modelo and its subsidiaries , information technology and infrastructure services for a consideration of approximately 1 m US dollar from a company in which one of the company’s Board Member had significant influence. In 2022 and 2023, there were no such transactions. JOINTLY CONTROLLED ENTITIES Interests in joint ventures include three entities in Brazil, one in Mexico and one in Canada. None of these joint ventures are material to the company. TRANSACTIONS WITH ASSOCIATES Significant interests in associates are shown in note 16 Investments in associates . AB InBev’s transactions with associates were as follows:
Million US dollar |  | 2023 |  |  | 2022 |  |  | 2021 |
. |  |  |  |  |  |  |  |  |  |  |  |
Gross profit |  |  | (233 | ) |  |  | (4 | ) |  |  | 58 |
Current assets |  |  | 108 |  |  |  | 100 |  |  |  | 57 |
Current liabilities |  |  | 9 |  |  |  | 16 |  |  |  | 99 |
TRANSACTIONS WITH PENSION PLANS AB InBev’s transactions with pension plans mainly comprise (13)m US dollar other expense to pension plans in the US in 2023 (2022: (12)m US dollar; 2021: (12)m US dollar).

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2023-03-23 + Details
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