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Exceptional items (Tables)
 12 Months Ended
Dec. 31, 2023
Text block [abstract]  
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.