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Exceptional items (Tables) | 12 Months Ended
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Dec. 31, 2023
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Summary of Exceptional Items Included in Income Statement | The exceptional items included in the income statement are as follows:
Million US dollar |  | 2023 |  |  | 2022¹ |  |  | 2021¹ |
COVID-19 costs |  |  | - |  |  |  | (18) |  |  |  | (105) |
Restructuring |  |  | (142) |  |  |  | (110) |  |  |  | (172) |
Business and asset disposal (including impairment losses) |  |  | (385) |  |  |  | (71) |  |  |  | (247) |
Claims and legal costs |  |  | (85) |  |  |  | - |  |  |  | - |
AB InBev Efes related costs |  |  | (12) |  |  |  | (51) |  |  |  | - |
Acquisition costs business combinations |  |  | - |  |  |  | (1) |  |  |  | (17) |
Zenzele Kabili costs |  |  | - |  |  |  | - |  |  |  | (72) |
Impact on profit from operations |  |  | (624) |  |  |  | (251) |  |  |  | (614) |
Exceptional net finance income/(cost) |  |  | (69) |  |  |  | 829 |  |  |  | (829) |
Exceptional share of results of associates |  |  | (35) |  |  |  | (1 143) |  |  |  | - |
Exceptional taxes |  |  | 84 |  |  |  | 399 |  |  |  | 346 |
Exceptional non-controlling interest |  |  | 30 |  |  |  | 13 |  |  |  | 20 |
Net impact on profit |  |  | (614) |  |  |  | (153) |  |  |  | (1 077) |
1 As from 1 January 2023, mark-to-market gains/(losses) on derivatives related to the hedging of the share-based payment programs are reported in the exceptional net finance income/(cost). The 2022 and 2021 presentation were amended to conform to the 2023 presentation.

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