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Trade and other receivables | 6 Months Ended
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Jun. 30, 2026
Text Block1 [Abstract] |
Trade and other receivables |
14. | Trade and other receivables
Million US dollar |  | 30 June 2026 |  |  | 31 December 2025 |
Cash deposits for guarantees |  |  | 155 |  |  |  | 144 |
Loans to customers |  |  | 5 |  |  |  | 6 |
Tax receivable, other than income tax |  |  | 97 |  |  |  | 100 |
Brazilian tax credits and interest receivables |  |  | 1 422 |  |  |  | 1 299 |
Trade and other receivables |  |  | 346 |  |  |  | 323 |
Non-current trade and other receivables |  |  | 2 026 |  |  |  | 1 871 |
Trade receivables and accrued income |  |  | 5 136 |  |  |  | 4 261 |
Interest receivables |  |  | 93 |  |  |  | 67 |
Tax receivable, other than income tax |  |  | 646 |  |  |  | 660 |
Loans to customers |  |  | 63 |  |  |  | 52 |
Prepaid expenses |  |  | 770 |  |  |  | 568 |
Other receivables |  |  | 695 |  |  |  | 553 |
Current trade and other receivables |  |  | 7 404 |  |  |  | 6 161 |
Ambev’s tax credits and interest receivables are expected to be collected over a period exceeding 12 months after the reporting date. As of 30 June 2026, the total amount of such credits and interest receivables represented 1 422m US dollar (31 December 2025: 1 299m US dollar). The carrying amount of trade and other receivables is a good approximation of their fair value as the impact of discounting is not significant. The agei ng of the current trade receivables and accrued income, interest receivable, other receivables and current and non-current loans to customers can be detailed as follows for 30 June 2026 and 31 December 2025 respectively :
|  |  | Net carrying amount as of 30 June 2026 |  |  |  | Of which: neither impaired nor past due on the reporting date |  |  |  |  |  |  |  | Of which not impaired as of the reporting date and past due |
| Less than 30 days |  |  | Between 30 and 59 days |  |  | Between 60 and 89 days |  |  | More than 90 days |
Trade receivables and accrued income |  |  | 5 136 |  |  |  | 4 798 |  |  |  |  |  |  |  | 203 |  |  |  | 123 |  |  |  | 13 |  |  |  | - |
Loans to customers |  |  | 68 |  |  |  | 68 |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Interest receivables |  |  | 93 |  |  |  | 93 |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other receivables |  |  | 694 |  |  |  | 669 |  |  |  |  |  |  |  | 10 |  |  |  | 7 |  |  |  | 9 |  |  |  | - |
|  |  | 5 992 |  |  |  | 5 628 |  |  |  |  |  |  |  | 212 |  |  |  | 130 |  |  |  | 22 |  |  |  | - |
|  |  | Net carrying amount as of 31 December 2025 |  |  |  | Of which: neither impaired nor past due on the reporting date |  |  |  |  |  |  |  | Of which not impaired as of the reporting date and past due |
| Less than 30 days |  |  | Between 30 and 59 days |  |  | Between 60 and 89 days |  |  | More than 90 days |
Trade receivables and accrued income |  |  | 4 261 |  |  |  | 3 990 |  |  |  |  |  |  |  | 202 |  |  |  | 42 |  |  |  | 25 |  |  |  | 3 |
Loans to customers |  |  | 58 |  |  |  | 58 |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Interest receivables |  |  | 66 |  |  |  | 64 |  |  |  |  |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |
Other receivables |  |  | 553 |  |  |  | 532 |  |  |  |  |  |  |  | 10 |  |  |  | 6 |  |  |  | 6 |  |  |  | - |
|  |  | 4 939 |  |  |  | 4 644 |  |  |  |  |  |  |  | 212 |  |  |  | 50 |  |  |  | 30 |  |  |  | 3 |
The above analysis of the age of financial assets that are past due as of the reporting date but not impaired also includes non-current loans to customers. Past due amounts were not impaired when collection is still considered likely, for instance because the amounts can be recovered from the tax authorities, AB InBev has sufficient collateral, or the customer entered into a payment plan. Impairment losses on trade and other receivables recognized in the six-month period ended 30 June 2026 amount to 25m US dollar (30 June 2025: 28m US dollar). AB InBev’s exposure to credit and interest rate risks is disclosed in Note 19 Risks arising from financial instruments .

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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