Business Context and Reporting Period
Company: AMBEV S.A.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Reporting Period: August 2026 (Filing Date: August 13, 2026)
Subject: Submission of the "Manual on Disclosure and Use of Information and Securities Trading Policy."
This filing updates the Company's internal governance framework to align with CVM Ruling No. 44/21. It establishes protocols for the disclosure of Material Acts or Facts and regulates securities trading by directors, officers, and other "Bound Persons" to prevent insider trading and ensure market transparency.
Financial Metrics
Revenue, Profit, Cash Flow, Margins, Debt, Liquidity: The filing text does not provide a clear value for any financial metrics. This document is a regulatory compliance filing regarding corporate governance policies and does not contain financial statements, earnings data, or balance sheet information.
Material Changes Versus Prior Period
The filing details amendments to the Company's Manual approved by the Board of Directors on August 12 and 13, 2026. These amendments update the previous version (last amended October 29, 2025) to reflect current best practices and regulatory requirements under CVM Ruling No. 44/21 regarding:
- Responsibility schemes for the use and disclosure of Material Acts or Facts.
- Restrictions on securities trading by insiders in specific circumstances.
- Procedures for Individual Investment Plans to mitigate presumptions of inappropriate use of privileged information.
Guidance, Outlook, and Risks
Management Commentary: The Company reaffirms its commitment to transparency, good faith, and loyalty. The Manual mandates that all "Bound Persons" (including directors, executives, and controlling shareholders) must communicate Material Acts or Facts to the Investor Relations Officer promptly.
Key Policies and Restrictions:
- Blackout Periods: Trading is prohibited during periods determined by the Investor Relations Officer and during the 30-day period preceding the disclosure of quarterly (ITR) or annual (DFP) financial statements.
- Material Acts or Facts: Defined as events that could significantly affect security prices or investor decisions. Disclosure must be simultaneous to the CVM, SEC, and Stock Exchanges.
- Individual Investment Plans: Allow for trading during restricted periods if specific criteria are met (e.g., irrevocable dates/amounts, minimum 3-month duration).
- Penalties: Non-compliance may result in disciplinary sanctions, including dismissal with cause, and indemnification for losses sustained by the Company.
Key Facts for Investor Verification
- Verify the Company's adherence to the updated disclosure timelines for Material Acts or Facts as outlined in the August 2026 amendments.
- Confirm that the Investor Relations Officer is actively monitoring compliance with the 30-day pre-earnings trading blackout periods.
- Review the list of "Bound Persons" required to execute the Adhesion Form to ensure all relevant insiders are covered under the new policy.
- Note that this filing contains no financial performance data; investors should refer to the Company's Form 20-F or quarterly reports for financial metrics.