AB InBev Financial Results

26. Trade and other payables Million US dollar Indirect taxes payable Trade payables Deferred consideration on acquisitions Other payables Non-current trade and other payables Trade payables and accrued expenses Payroll and social security payables Indirect taxes payable Interest payable Consigned packaging Dividends payable Deferred consideration on acquisitions Other payables and deferred income Current trade and other payables 31 December 2022 31 December 2021 174 194 176 51 464 662 46 100 859 1 008 18 589 17 810 1 520 1 716 2 768 2 457 1 428 1 501 1 012 1 050 356 355 313 191 362 353 26 349 25 434 The company has entered into reverse factoring arrangements with suppliers in the amount of 134m Us dollar as at 31 December 2022, mostly due to legal requirements. The nature, as well as the terms and conditions of the liabilities that are part of these arrangements do not differ from those of the company's normal trade payables. As a result, these are presented as part of Trade and other payables in accordance with IAS 1 Presentation of financial statements. As at 31 December 2022, deferred consideration on acquisitions is mainly comprised of 0.6 billion US dollar for the put option included in the 2012 shareholders' agreement between Ambev and ELJ, which may result in Ambev acquiring additional shares in Cervecería Nacional Dominicana S.A. ("CND") (31 December 2021: 0.6 billion US dollar). The terms of the shareholders' agreement were amended as described in Note 27 Risk arising from financial instruments. 76

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