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Goodwill

6 Months Ended

Jun. 30, 2026

11.

Goodwi


Million US dollar	30 June 2026		31 December 2025

Acquisition cost
Balance at end of previous year		120 276		112 637
Effect of movements in foreign exchange		1 608		7 634
Acquisitions through business combinations		342		-
Transfers (to)/from other assets categories and other movements¹		(61)		(164)
Hyperinflation monetary adjustments		125		169
Balance at end of the period		122 289		120 276

Impairment losses
Balance at end of previous year		(2 368)		(2 158)
Effect of movements in foreign exchange		(36)		(209)
Transfers (to)/from other assets categories and other movements¹		61		-
Balance at end of the period		(2 343)		(2 368)

Carrying amount
Balance at end of the period		119 946		117 908

AB InBev completes a goodwill impairment testing annually, or whenever a triggering event has occurred.

1 The transfer (to)/from other asset categories relates mainly to the separate presentation in the statement of financial position of goodwill held for sale in accordance with IFRS 5

Non-current assets held for sale and discontinued operations

The carrying amount of goodwill was allocated to the different cash-generating units as follows:


Million US dollar	30 June 2026		31 December 2025
United States		33 672		33 330
Rest of North America		1 884		1 959
Mexico		14 212		13 819
Colombia		17 731		16 277
Rest of Middle Americas		24 255		24 465
Brazil		3 532		3 323
Rest of South America		1 351		1 323
Europe		2 780		2 859
South Africa		9 901		9 796
Rest of Africa		4 608		4 626
China		3 171		3 073
Rest of Asia Pacific		2 849		3 057
Total carrying amount of goodwill		119 946		117 908