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Investments in associates | 6 Months Ended
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Jun. 30, 2026
Investments accounted for using equity method [abstract] |
Investments in associates |
13. | 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:
|  | 2026 |  |  |  |  |  | 2025 |
Million US dollar |  | Castel |  |  | Anadolu Efes |  |  |  |  |  | Castel |  |  | Anadolu Efes |
Balance as of 1 January |  |  | 3 563 |  |  |  | 60 |  |  |  |  |  |  |  | 3 125 |  |  |  | 214 |
Effect of movements in foreign exchange |  |  | (110) |  |  |  | (16) |  |  |  |  |  |  |  | 347 |  |  |  | (99) |
Dividends received |  |  | (15) |  |  |  | (10) |  |  |  |  |  |  |  | (72) |  |  |  | (5) |
Share of results of associates |  |  | 77 |  |  |  | (3) |  |  |  |  |  |  |  | 59 |  |  |  | (1) |
Exceptional share of results of associates |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 9 |
Balance as of 30 June |  |  | 3 516 |  |  |  | 31 |  |  |  |  |  |  |  | 3 459 |  |  |  | 118 |
In the six-month period ended 30 June 2025, the exceptional share of results of associates included 9m US dollar impact from our associate Anadolu Efes following the deconsolidation of its Russia business – see Note 7 Exceptional items . Effective 1 January 2026, Cervecería Bucanero S.A., a Cuban company in which the company indirectly holds a 50% equity interest through its subsidiary Ambev, is accounted for as an associate using the equity method of accounting. In the six-month period ended 30 June 2026, associates that are not individually material contributed 74m US dollar to the share of results of associates (30 June 2025: 77m US dollar).

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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 2025-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_17_b&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_16_b&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B4 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B4_d&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 75 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_c&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 75 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_c&doctype=Standard -URIDate 2025-03-27 + Details
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