Exceptional items

6 Months Ended

Jun. 30, 2026

7.	Exceptional items

IAS 1

Presentation of financial statements

requires that material items of income and expense be disclosed separately. Exceptional items are items that in management’s judgment need to be disclosed by virtue of their size or incidence so that a user can obtain a proper understanding of the company’s financial information. The company considers these items to be significant and accordingly, management has excluded them from their segment measure of performance in Note 5

Segment Reporting

The exceptional items included in the statement of profit or loss were as follows:


For the six-month period ended 30 June
Million US dollar	2026			2025

Restructuring		(33	)		(47	)
Business and asset disposal (incl. impairment losses)		61			(47	)
Acquisition-related costs (business combinations)		(14	)			-
Net impact on profit from operations		14			(94	)

Exceptional net finance income/(expense)		2 033			368
Exceptional share of results of associates			-		9
Exceptional taxes		(18	)		17
Exceptional non-controlling interest		5			5
Net impact on profit		2 034			305

Restructuring charges

for the six-month period ended 30 June 2026 amounted to (33)m US dollar (30 June 2025: (47)m US dollar). These charg

s primarily relate to organizational alignments as a result of operational improvements across our supply chain and our commercial and support functions. These changes aim to eliminate overlapping organizations or duplicated processes, taking into account the matching of employee profiles with new organizational requirements. These one-time expenses provide the company with a lower cost base and bring a stronger focus to AB InBev’s core activities, quicker decision-making and improvements to efficiency, service and quality.

Business and asset disposals (including impairment losses)

amounted to 61m US dollar net gain for the six-month period ended 30 June 2026, mainly related to the gain on the sale of the Newark brewery in the United States and impairment of non-core assets (30 June 2025: (47)m US dollar).

Acquisition-related costs (business combinations)

amounted to (14)m US dollar related to legal and advisory fees in relation to the acquisition

of BeatBox.

See Note 6

Acquisitions and disposals of subsidiaries.

Exceptional net finance income

amounted to

2 033

m US dollar for the six-month period ended 30 June 2026 (30 June 2025: net finance income of 368m US dollar). See Note 8

Finance expense and income

Exceptional share of results of associates

amounted to 9m US dollar related to the company’s associate Anadolu Efes for the

six-month

period ended 30 June 2025. See Note 13

Investments in associates

All the amounts referenced above are before income taxes.

Exceptional taxes

amounted to (18)m US dollar (increase of income taxes) for the six-month period ended 30 June 2026 (30 June 2025 : decrease of income taxes by 17m US dollar). See Note 9

Income taxes

Non-controlling interest

on the exceptional items amounted to 5m US dollar for the six-month period ended 30 June 2026 (30 June 2025: 5m US dollar).