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Property, plant and equipment | 6 Months Ended
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Jun. 30, 2026
Text Block1 [Abstract] |
Property, plant and equipment |
10. | Property, plant and equipment
Property, plant and equipment comprises owned and leased assets, as follows:
Million US dollar |  | 30 June 2026 |  |  | 31 December 2025 |
Property, plant and equipment owned |  |  | 20 867 |  |  |  | 21 368 |
Property, plant and equipment leased (right-of-use assets) |  |  | 2 131 |  |  |  | 2 297 |
Total property, plant and equipment |  |  | 22 998 |  |  |  | 23 664 |
|  | 30 June 2026 |  |  | 31 December 2025 |
Million US dollar |  | Land and buildings |  |  | Plant and equipment, fixtures and fittings |  |  | Under construction |  |  | Total |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 13 229 |  |  |  | 42 747 |  |  |  | 1 011 |  |  |  | 56 987 |  |  |  | 51 547 |
Effect of movements in foreign exchange |  |  | 182 |  |  |  | 463 |  |  |  | 23 |  |  |  | 669 |  |  |  | 3 669 |
Acquisitions |  |  | 18 |  |  |  | 367 |  |  |  | 600 |  |  |  | 985 |  |  |  | 2 744 |
Disposals through sale and derecognition |  |  | (3 | ) |  |  | (634 | ) |  |  | (1 | ) |  |  | (638 | ) |  |  | (2 644 | )
Disposals through the sale of subsidiaries |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  | (27 | )
Transfer (to)/from other asset categories and other movements¹ |  |  | 41 |  |  |  | 962 |  |  |  | (946 | ) |  |  | 57 |  |  |  | 1 698 |
Balance at end of the period |  |  | 13 467 |  |  |  | 43 906 |  |  |  | 688 |  |  |  | 58 060 |  |  |  | 56 987 |
Depreciation and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (5 743 | ) |  |  | (29 876 | ) |  |  |  | - |  |  | (35 619 | ) |  |  | (30 252 | )
Effect of movements in foreign exchange |  |  | (52 | ) |  |  | (230 | ) |  |  |  | - |  |  | (282 | ) |  |  | (2 082 | )
Depreciation |  |  | (196 | ) |  |  | (1 464 | ) |  |  |  | - |  |  | (1 660 | ) |  |  | (3 329 | )
Disposals through sale and derecognition |  |  | 2 |  |  |  | 617 |  |  |  |  | - |  |  | 619 |  |  |  | 2 572 |
Disposals through the sale of subsidiaries |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  | 18 |
Impairment losses |  |  |  | - |  |  | (108 | ) |  |  |  | - |  |  | (108 | ) |  |  | (456 | )
Transfer to/(from) other asset categories and other movements 1 |  |  | 40 |  |  |  | (183 | ) |  |  |  | - |  |  | (143 | ) |  |  | (2 090 | )
Balance at end of the period |  |  | (5 949 | ) |  |  | (31 244 | ) |  |  |  | - |  |  | (37 193 | ) |  |  | (35 619 | )
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
at 31 December 2025 |  |  | 7 486 |  |  |  | 12 871 |  |  |  | 1 011 |  |  |  | 21 368 |  |  |  | 21 368 |
at 30 June 2026 |  |  | 7 518 |  |  |  | 12 661 |  |  |  | 688 |  |  |  | 20 867 |  |  |  |  |
As of 30 June 2026 and 31 December 2025 there were no significant restrictions on title on property, plant and equipment. Contractual commitments to purchase property, plant and equipment amounted to 419m US dollar as of 30 June 2026 compared to 171m US dollar as of 31 December 2025. AB InBev’s net capital expenditures in the statement of cash flows amounted to 1 360m US dollar in the first six months of 2026 compared to 1 350m US dollar in the first six months in 2025. Out of the total 2026 capital expenditures approximately 25 % was used to improve the company’s production facilities while 60 % was used for logistics and commercial investments and 15 % for the purchase of hardware and software and improving administrative capabilities. 1 The transfer (to)/from other asset categories and other movements relates to transfers from assets under construction to their respective as set categories, to con tribu tions of assets to pension plans, to the separate presentation in the statement of financial position of property, plant and equipment held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations , to the restatement of non-monetary assets under hyperinflation accounting in line with IAS 29 Financial reporting in hyperinflationary economies and to other movements. Property, plant and equipment leased by the company (right-of-use assets) is detailed as follow s:
|  | 30 June 2026 |
Million US dollar |  | Land and buildings |  |  | Machinery, equipment and other |  |  | Total |
Net carrying amount at 30 June |  |  | 1 427 |  |  |  | 706 |  |  |  | 2 131 |
Depreciation for the six month period ended 30 June |  |  | (218 | ) |  |  | (159 | ) |  |  | (377 | )
|  |  | 31 December 2025 |
Million US dollar |  | Land and buildings |  |  | Machinery, equipment and other |  |  | Total |
Net carrying amount at 31 December |  |  | 1 505 |  |  |  | 795 |  |  |  | 2 297 |
Depreciation for the year ended 31 December |  |  | (425 | ) |  |  | (318 | ) |  |  | (742 | )
Additions to right-of-use assets in the six-month period ended 30 June 2026 were 200m US dollar (30 June 2025: 169m US dollar). Following the sale of Dutch and Belgian pub real estate to Cofinimmo in October 2007, AB InBev entered into lease agreements with a term of 27 years. Furthermore, the company leases a number of warehouses, trucks, factory facilities and other commercial buildings, which typically run for a period of five to ten years. Lease payments are increased annually to reflect market rentals, if applicable. None of the leases include contingent rentals. The company leases out pub real estate for an average outstanding period of 6 to 8 years and part of its own property under operating leases. The expense related to short-term and low-value leases and variable lease payments that are not included in the measurement of the lease liabilities is not significant.

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