v3.26.1
Trade and other receivables
 6 Months Ended
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
.