Company:  AMERICAN BEVERAGE CO AMBE ... (ABV)
Form Type:  20-F
Filing Date:  5/16/2008 
CIK:  0001113172 
Address:  RUA DR RENATO PAES DE BARROS
1017 4(0) ANDAR 
City, State, Zip:  SAO PAULO, SP,  04530-001 
Telephone:  551121221415 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$34.90   		Change: 
-0.95 (-2.65%)  
Trade Time: 
Jun 19   		Market Cap: 
$47.99B
Description of Business
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  FORM 20-F
    PART I
      ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS
      ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE
      ITEM 3. KEY INFORMATION
      ITEM 4. INFORMATION ON THE COMPANY
      ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS
        Effect of Direct Distribution on Results of Operations
        B. Liquidity and Capital Resources
      ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES
        NAME AND TITLE
        NAME AND TITLE
    Certification Requirements
      BENEFICIAL OWNERS
    PART I
      ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS
        BENEFICIAL OWNERS
      ITEM 8. FINANCIAL INFORMATION
        Legal Proceedings
      ITEM 9. THE OFFER AND LISTING
      ITEM 10. ADDITIONAL INFORMATION
      ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT ...
      ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES
    PART II
      ITEM 13. DEFAULT, DIVIDENDS ARREAGES AND DELINQUENCIES
      ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY ...
      ITEM 15. CONTROLS AND PROCEDURES
        Report of Independent Registered Public Accounting Firm
      ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT
      ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
      ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT ...
      ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND ...
    PART III
      ITEM 18. FINANCIAL STATEMENTS
        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
        BALANCE SHEET
        INCOME STATEMENT
        STOCKHOLDERS EQUITY
        CASH FLOW
        CASH FLOW
        CASH FLOW
        CASH FLOW
      NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
        BALANCE SHEET
      ITEM 19. EXHIBITS
  EXHIBIT 8.1
  EXHIBIT 12.1
  EXHIBIT 12.2
  EXHIBIT 12.3
  EXHIBIT 13.1
  EXHIBIT 13.2
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