XML 85 R70.htm IDEA: XBRL DOCUMENT

Supplemental guarantor financial information (Tables)

12 Months Ended

Dec. 31, 2024

Text Block1 [Abstract]

Schedule of Condensed Consolidated Income Statement


Income Statement For the year ended 31 December 2024 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Revenue			507				-				-				12 877				-				(61)				13 323
Cost of sales			(470)				-				-				(6 024)				-				55				(6 440)
Gross profit			37				-				-				6 852				-				(6)				6 883
Selling, general and administrative expenses			(139)				1 081				-				(5 607)				-				6				(4 659)
Other operating income/(expenses)¹			633				(4)				-				(106)				-				-				523
Profit/(loss) from operations			530				1 077				-				1 139				-				-				2 747
Net finance income/(expense)¹			(588)				(1 496)				18				(891)				248				-				(2 709)
Income tax expense			(83)				129				(4)				(76)				(9)				-				(43)
Profit/(loss)			(141)				(290)				14				172				240				-				(5)
Income from subsidiaries			5 995				408				-				236				869				(7 509)				-
Profit of the period			5 855				118				14				408				1 109				(7 509)				(5)


Income Statement For the year ended 31 December 2023 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Revenue			473				-				-				13 260				-				(52)				13 682
Cost of sales			(456)				-				-				(6 330)				-				47				(6 739)
Gross profit			17				-				-				6 930				-				(5)				6 943
Selling, general and administrative expenses			88				1 128				-				(5 889)				5				5				(4 664)
Other operating income/(expenses)¹			132				(4)				-				(285)				1				-				(157)
Profit/(loss) from operations			237				1 124				-				756				6				-				2 122
Net finance income/(expense)¹			(943)				(801)				16				(73)				(93)				-				(1 894)
Income tax expense			(11)				(85)				(5)				(179)				(20)				-				(299)
Profit/(loss)			(717)				238				11				504				(108)				-				(71)
Income from subsidiaries			6 058				761				-				257				421				(7 497)				-
Profit of the period			5 341				999				11				761				314				(7 497)				(71)

1	Other operating income/(expenses) and Net finance income/(expense) include exceptional items.

Schedule of Condensed Consolidated Statement of Financial Position


Statement of Financial Position As at 31 December 2024 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Due from subsidiaries			11 779				8 792				3 472				39 257				6 629				(15 415)				54 513
Other non-current assets			103 542				102 143				1				124 340				27 309				(295 233)				62 104
Total non-current assets			115 321				110 935				3 473				163 597				33 938				(310 648)				116 617

Due from subsidiaries			2 373				94				459				8 162				1 338				(6 757)				5 669
Other current assets			251				116				8				1 598				3 327				-				5 301
Total current assets			2 625				210				467				9 760				4 666				(6 757)				10 971

Total equity			78 237				50 936				405				132 668				28 542				(295 233)				(4 445)

Due to subsidiaries			15 265				23 444				-				11 080				484				(15 415)				34 858
Other non-current liabilities			22 647				25 920				3 443				24 256				64				-				76 330
Total non-current liabilities			37 912				49 364				3 443				35 336				548				(15 415)				111 188

Due to subsidiaries			181				10 295				5				1 908				3 827				(6 757)				9 459
Other current liabilities			1 617				550				88				3 445				5 686				-				11 385
Total current liabilities			1 798				10 845				93				5 353				9 513				(6 757)				20 844


Statement of Financial Position As at 31 December 2023 Million US dollar		ABISA				ABIWW				ABIFI				ABC				Brandbrew, Brandbev and Cobrew				Eliminations				Total ABISA and Subsidiary Guarantors after eliminations
Due from subsidiaries			12 812				19 682				3 762				48 907				5 200				(23 405)				66 958
Other non-current assets			111 216				81 459				4				126 096				16 155				(273 481)				61 448
Total non-current assets			124 028				101 141				3 766				175 003				21 355				(296 886)				128 407

Due from subsidiaries			3 240				8 146				448				915				14 744				(10 793)				16 700
Other current assets			234				129				-				1 870				254				-				2 487
Total current assets			3 474				8 275				448				2 784				14 998				(10 793)				19 187

Total equity			81 848				50 663				391				111 217				20 300				(273 481)				(9 062)

Due to subsidiaries			20 852				27 427				-				26 230				526				(23 405)				51 631
Other non-current liabilities			21 255				28 618				3 745				25 848				115				-				79 581
Total non-current liabilities			42 108				56 046				3 745				52 077				641				(23 405)				131 212

Due to subsidiaries			277				2 079				1				11 021				9 236				(10 793)				11 821
Other current liabilities			3 270				628				77				3 473				6 175				-				13 622
Total current liabilities			3 547				2 706				78				14 494				15 411				(10 793)				25 444