AB InBev Financial Results

18. Inventories Million US dollar Prepayments Raw materials and consumables Work in progress Finished goods Goods purchased for resale Inventories Inventories other than work in progress Inventories stated at net realizable value 31 December 2022 31 December 2021 115 3 072 87 3 851 529 1 837 451 1 537 308 6 612 395 224 5 399 368 The cost of inventories recognized as an expense in 2022 amounts to 26 305m US dollar, included in cost of sales (2021: 23 097m US dollar). Impairment losses on inventories recognized in 2022 amount to 148m US dollar (2021: 91m US dollar). 19. Trade and other receivables Million US dollar Cash deposits for guarantees Loans to customers Tax receivable, other than income tax Brazilian tax credits and interest receivables Trade and other receivables Non-current trade and other receivables Trade receivables and accrued income Interest receivables Tax receivable, other than income tax Loans to customers Prepaid expenses Other receivables Current trade and other receivables 31 December 2022 31 December 2021 189 10 137 168 17 116 1 149 298 960 319 1 782 1 580 3 637 3 465 67 18 444 593 71 99 410 350 702 5 330 521 5 046 Ambev's tax credits and interest receivables are expected to be collected over a period exceeding 12 months after the reporting date. As of 31 December 2022, the total amount of such credits and interest receivables represented 1 149m US dollar (31 December 2021: 960m US dollar). Refer to Note 11 Finance cost and income for more details. 60 60

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