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Intangible assets | 6 Months Ended
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Jun. 30, 2026
Text Block1 [Abstract] |
Intangible assets |
12. | Intangible assets
|  | 30 June 2026 |  |  | 31 December 2025 |
Million US dollar |  | Brands |  |  | Commercial intangibles |  |  | Software |  |  | Other |  |  | Total |  |  | Total |
Acquisition cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | 38 569 |  |  |  | 2 595 |  |  |  | 6 179 |  |  |  | 104 |  |  |  | 47 447 |  |  |  | 44 852 |
Effect of movements in foreign exchange |  |  | 295 |  |  |  | 20 |  |  |  | 39 |  |  |  | 8 |  |  |  | 362 |  |  |  | 2 242 |
Acquisitions through business combinations |  |  | 185 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 185 |  |  |  | 13 |
Acquisitions and expenditures |  |  | 29 |  |  |  | - |  |  |  | 241 |  |  |  | - |  |  |  | 270 |  |  |  | 1 217 |
Disposals through sale and derecognition |  |  | (57) |  |  |  | (19) |  |  |  | (58) |  |  |  | (4) |  |  |  | (137) |  |  |  | (794) |
Transfer (to)/from other asset categories and other movements¹ |  |  | 61 |  |  |  | 18 |  |  |  | 66 |  |  |  | 12 |  |  |  | 156 |  |  |  | (83) |
Balance at end of period |  |  | 39 082 |  |  |  | 2 614 |  |  |  | 6 467 |  |  |  | 121 |  |  |  | 48 284 |  |  |  | 47 447 |
Amortization and impairment losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at end of previous year |  |  | (91) |  |  |  | (1 332) |  |  |  | (3 960) |  |  |  | (79) |  |  |  | (5 462) |  |  |  | (4 818) |
Effect of movements in foreign exchange |  |  | - |  |  |  | (20) |  |  |  | (25) |  |  |  | (4) |  |  |  | (49) |  |  |  | (432) |
Amortization |  |  | - |  |  |  | (117) |  |  |  | (385) |  |  |  | (11) |  |  |  | (513) |  |  |  | (974) |
Impairment |  |  | (57) |  |  |  | (1) |  |  |  | - |  |  |  | - |  |  |  | (58) |  |  |  | (15) |
Disposals through sale and derecognition |  |  | 57 |  |  |  | 19 |  |  |  | 58 |  |  |  | 2 |  |  |  | 135 |  |  |  | 779 |
Transfer to/(from) other asset categories and other movements¹ |  |  | - |  |  |  | (17) |  |  |  | (44) |  |  |  | (1) |  |  |  | (62) |  |  |  | (3) |
Balance at end of period |  |  | (91) |  |  |  | (1 469) |  |  |  | (4 357) |  |  |  | (93) |  |  |  | (6 009) |  |  |  | (5 462) |
Carrying value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
at 31 December 2025 |  |  | 38 478 |  |  |  | 1 263 |  |  |  | 2 219 |  |  |  | 26 |  |  |  | 41 985 |  |  |  | 41 985 |
at 30 June 2026 |  |  | 38 991 |  |  |  | 1 145 |  |  |  | 2 110 |  |  |  | 28 |  |  |  | 42 274 |  |  |  |  |
AB InBev is the owner of some of the world’s most valuable brands in the beer industry. As a result, brands and certain distribution rights are expected to generate positive cash flows for as long as the company owns the brands and distribution rights. Given AB InBev’s more than 600-year history, brands and certain distribution rights have been assigned indefinite lives. Acquisitions and expenditures of commercial intangibles mainly represent supply and distribution rights, exclusive multi-year sponsorship rights and other commercial intangibles. Intangible assets with indefinite useful lives are comprised primarily of brands and certain distribution rights that AB InBe v purch ased for its own products and are tested for impairment once a year or whenever a triggering event has occurred. 1 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 .

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- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2025-03-27 + Details
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