AMBEV S.A. | CIK:0001565025 | 3

  • Filed: 3/19/2018
  • Entity registrant name: AMBEV S.A. (CIK: 0001565025)
  • Generator: Thunderdome
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1565025/000129281418000752/0001292814-18-000752-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1565025/000129281418000752/abev-20171231.xml
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    • ifrs-full:DisclosureOfRevenueExplanatory

    6.
    NET SALES
     
    The reconciliation between gross sales and net sales is as follows:
     
        2017     2016     2015  
    Gross sales
    (i)
    		    
    72,411.0
    		      
    79,551.1
    		      
    97,214.2
    		  
    Excise duty    
    (16,192.9
    		 )    
    (16,345.2
    		 )    
    (17,471.7
    		 )
    Discounts
    (i)
    		    
    (8,318.8
    		 )    
    (17,603.3
    		 )    
    (33,022.3
    		 )
         
    47,899.3
    		      
    45,602.6
    		      
    46,720.2
    		  
     
    (i) Variance resulting from the change in the billing method with direct effect on Gross sales and Discounts.
     
    Services provided by distributors, such as the promotion of our brands and logistics services are considered as expense when separately identifiable.