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Intangible assets (Tables)

12 Months Ended

Dec. 31, 2025



	31 December 2025										31 December 2024
Million US dollar	Brands		Commercial intangibles		Software		Other		Total		Total

Acquisition cost
Balance at end of previous year		37 040		2 281		5 438		93		44 852		46 080
Effect of movements in foreign exchange		1 591		129		491		31		2 242		(2 065)
Acquisitions through business combinations		13		-		-		-		13		-
Acquisitions and expenditures		11		563		641		2		1 217		1 069
Disposals through sale and derecognition		(19)		(367)		(395)		(13)		(794)		(473)
Transfer (to)/from other asset categories and other movements¹		(67)		(11)		4		(9)		(83)		240
Balance at end of period		38 569		2 595		6 179		104		47 447		44 852

Amortization and impairment losses
Balance at end of previous year		(91)		(1 362)		(3 283)		(81)		(4 818)		(4 794)
Effect of movements in foreign exchange		(1)		(96)		(317)		(17)		(432)		470
Amortization		-		(250)		(701)		(23)		(974)		(845)
Impairment		(4)		-		(8)		(3)		(15)		(17)
Disposals through sale and derecognition		7		367		393		12		779		471
Transfer to/(from) other asset categories and other movements¹		(2)		9		(44)		34		(3)		(103)
Balance at end of period		(91)		(1 332)		(3 960)		(79)		(5 462)		(4 818)

Carrying value
at 31 December 2024		36 948		919		2 155		12		40 034		40 034
at 31 December 2025		38 478		1 263		2 219		25		41 985

The transfer (to)/from other asset categories and other movements mainly relates to transfers from assets under construction to their respective asset categories, to the separate presentation in the statement of financial position of intangible assets held for sale in accordance with IFRS 5

Non-current assets held for sale and discontinued operations

and to the restatement of non-monetary assets under hyperinflation accounting in line with IAS 29

Financial reporting in hyperinflationary economies

Summary of Carrying Amount of Intangible Assets with Indefinite Useful Lives



Million US dollar Cash-generating unit	2025		2024

United States		21 866		21 872
Rest of North America		39		37
Mexico		3 410		3 027
Colombia		3 045		2 586
Rest of Middle Americas		3 798		3 535
Rest of South America		797		806
Europe		399		370
South Africa		2 900		2 558
Rest of Africa		901		861
China		399		383
Rest of Asia Pacific		923		913
Total carrying amount of intangible assets with indefinite useful lives		38 478		36 948