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Investments in associates

12 Months Ended

Dec. 31, 2024

Investments accounted for using equity method [abstract]

Investments in associates

16. Investments in associates

A reconciliation of the summarized financial information to the carrying amount of the company’s interests in material associates is as follows:

		2024												2023
Million US dollar		Castel				Anadolu Efes								Castel				Anadolu Efes
Balance at 1 January			3 482				164								3 293				171
Effect of movements in foreign exchange			(303)				(128)								107				(63)
Dividends received			(158)				(10)								(22)				(10)
Share of results of associates			104				84								104				66
Exceptional share of results of associates			-				104								-				-
Balance at 31 December			3 125				214								3 482				164

Summarized financial information of the company’s material associates is as follows:

		2024										2023
Million US dollar		Castel				Anadolu Efes						Castel				Anadolu Efes
Current assets			3 411				3 542						3 854				3 028
Non-current assets			4 520				6 361						4 168				3 590
Current liabilities			(1 997)				(2 985)						(2 012)				(2 462)
Non-current liabilities			(586)				(2 066)						(540)				(1 408)
Non-controlling interests			(561)				(2 424)						(647)				(1 457)
Net assets¹			4 788				2 428						4 823				1 291
Revenue			5 329				6 421						5 273				4 561
Profit (loss)			654				1 214						585				481
Other comprehensive income (loss)			(206)				(1 853)						83				212
Total comprehensive income (loss)			448				(638)						668				693

The exceptional share of results of associates includes 104m US dollar impact from our associate Anadolu Efes’ adoption of IAS 29 hyperinflation accounting on their 2023 results – see Note 8 Exceptional items.

In 2024, associates that are not individually material contributed 141m US dollar to the results of investment in associates (31 December 2023: 126m US dollar; 31 December 2022: 106m US dollar).

In December 2024, the company sold its share in associate Ghost Beverages LLC and recognized a exceptional gain on asset disposal of 437m US dollar – see Note 8 Exceptional items.

Additional information related to the significant associates is presented in Note 34 AB InBev Companies.

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- Definition

The disclosure of associates. [Refer: Total for all associates [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2024-01-01
-Paragraph 17
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2024-01-01
-Paragraph 16
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2024-01-01
-Paragraph B4
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_d&doctype=Appendix&subtype=B
-URIDate 2024-03-27

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