AB InBev Financial Results

receivables and trade and other payables, lease liabilities and derivative financial instruments have been excluded from the analysis as their carrying amount is a reasonable approximation of their fair value. Interest-bearing financial liabilities Million US dollar 31 December 2022 Carrying amount¹ Fair value 31 December 20212 Carrying amount¹ Fair value Fixed rate US dollar Euro Pound sterling Canadian dollar Other (52 993) (52 158) (58 912) (74 852) (19 655) (17 926) (20 856) (23 801) (2148) (2 039) (3 539) (515) (437) (549) (3 913) (604) (458) (75 769) (448) (389) (420) (73 008) (84 244) (103 590) The table sets out the fair value hierarchy based on the degree to which significant market inputs are observable: Fair value hierarchy 31 December 2022 Million US dollar Quoted (unadjusted) prices level 1 Observable market inputs level 2 Unobservable market inputs level 3 Financial Assets Held for trading (non-derivatives) 9 Derivatives at fair value through profit and loss Derivatives in a cash flow hedge relationship Derivatives in a net investment hedge relationship 41 36 219 94 36 364 Financial Liabilities Deferred consideration on acquisitions at fair value 762 Derivatives at fair value through profit and loss Derivatives in a cash flow hedge relationship 4 799 26 525 Derivatives in a fair value hedge relationship 4 Derivatives in a net investment hedge relationship 26 138 5 466 762 Quoted (unadjusted) prices level 1 Observable market inputs - level 2 Unobservable market inputs level 3 Fair value hierarchy 31 December 2021 Million US dollar Financial Assets Held for trading (non-derivatives) Derivatives at fair value through profit and loss Derivatives in a cash flow hedge relationship 9 155 58 352 Derivatives in a fair value hedge relationship Derivatives in a net investment hedge relationship 17 87 58 620 Financial Liabilities Deferred consideration on acquisitions at fair value 832 Derivatives at fair value through profit and loss 5 611 Derivatives in a cash flow hedge relationship 52 141 Derivatives in a net investment hedge relationship 82 52 5 834 832 There were no significant changes in the measurement and valuation techniques, or significant transfers between the levels of the financial assets and liabilities during the period. Movements in 2022 in the fair value "level 3" category of financial liabilities, measured on a recurring basis, are mainly related to the settlement of deferred consideration from prior years acquisitions. 1 "Carrying amount" refers to the net book value as recognized in the statement of financial position at each reporting date. 2 Amended to conform to 2022 presentation. 86

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