SEC Info - Arcos Dorados Holdings Inc. - ‘20-F’ for 12/31/17

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Arcos Dorados Holdings Inc. – ‘20-F’ for 12/31/17 – ‘EX-101.CAL’

On: Friday, 4/27/18, at 4:46pm ET · For: 12/31/17 · Accession #: 950103-18-5331 · File #: 1-35129

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/27/18  Arcos Dorados Holdings Inc.       20-F       12/31/17  140:16M                                    Davis Polk & … LLP 01/FA

Annual Report by a Foreign Non-Canadian Issuer — Form 20-F — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   1.50M 
 2: EX-4.28     Instrument Defining the Rights of Security Holders  HTML     55K 
 3: EX-4.30     Instrument Defining the Rights of Security Holders  HTML     55K 
 4: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     40K 
 7: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     36K 
 8: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     36K 
 5: EX-12.1     Statement re: Computation of Ratios                 HTML     41K 
 6: EX-12.2     Statement re: Computation of Ratios                 HTML     41K 
 9: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     36K 
16: R1          Document And Entity Information                     HTML     60K 
17: R2          Consolidated Statements of Income (Loss)            HTML    101K 
18: R3          Consolidated Statements of Comprehensive Income     HTML     81K 
                (Loss)                                                           
19: R4          Consolidated Statements of Comprehensive Income     HTML     42K 
                (Loss) (Parenthetical)                                           
20: R5          Consolidated Statements of Balance Sheet            HTML    168K 
21: R6          Consolidated Statements of Balance Sheet            HTML     51K 
                (Parenthetical)                                                  
22: R7          Consolidated Statements of Cash Flows               HTML    163K 
23: R8          Consolidated Statements of Changes in Equity        HTML     82K 
24: R9          Consolidated Statements of Changes in Equity        HTML     38K 
                (Parenthetical)                                                  
25: R10         Organization and Nature of Business                 HTML     44K 
26: R11         Basis of Presentation and Principles of             HTML     42K 
                Consolidation                                                    
27: R12         Summary of Significant Accounting Policies          HTML    125K 
28: R13         Acquisition of Businesses                           HTML     78K 
29: R14         Accounts and Notes Receivable, Net                  HTML     53K 
30: R15         Prepaid Expenses and Other Current Assets           HTML     49K 
31: R16         Miscellaneous                                       HTML     51K 
32: R17         Property and Equipment, Net                         HTML     53K 
33: R18         Net Intangible Assets and Goodwill                  HTML     78K 
34: R19         Accrued Payroll and Other Liabilities               HTML     56K 
35: R20         Short-Term Debt                                     HTML     46K 
36: R21         Long-Term Debt                                      HTML    193K 
37: R22         Derivative Instruments                              HTML    233K 
38: R23         Operating Lease Agreements                          HTML     89K 
39: R24         Franchise Arrangements                              HTML     76K 
40: R25         Income Taxes                                        HTML    146K 
41: R26         Share-Based Compensation                            HTML    144K 
42: R27         Commitments and Contingencies                       HTML    193K 
43: R28         Disclosures About Fair Value of Financial           HTML    117K 
                Instruments                                                      
44: R29         Certain Risks and Concentrations                    HTML     42K 
45: R30         Segment and Geographic Information                  HTML    202K 
46: R31         Venezuelan Operations                               HTML     72K 
47: R32         Shareholders' Equity                                HTML    101K 
48: R33         Earnings (Loss) Per Share                           HTML     66K 
49: R34         Related Party Transactions                          HTML     67K 
50: R35         Valuation and Qualifying Accounts                   HTML    126K 
51: R36         Subsequent Events                                   HTML     41K 
52: R37         Summary of Significant Accounting Policies          HTML    145K 
                (Policies)                                                       
53: R38         Summary of Significant Accounting Policies          HTML     72K 
                (Tables)                                                         
54: R39         Acquisition of Businesses (Tables)                  HTML     64K 
55: R40         Accounts and Notes Receivable, Net (Tables)         HTML     50K 
56: R41         Prepaid Expenses and Other Current Assets (Tables)  HTML     49K 
57: R42         Miscellaneous (Tables)                              HTML     51K 
58: R43         Property and Equipment, Net (Tables)                HTML     50K 
59: R44         Net Intangible Assets and Goodwill (Tables)         HTML     74K 
60: R45         Accrued Payroll and Other Liabilities (Tables)      HTML     56K 
61: R46         Long-Term Debt (Tables)                             HTML    174K 
62: R47         Derivative Instruments (Tables)                     HTML    207K 
63: R48         Operating Lease Agreements (Tables)                 HTML     86K 
64: R49         Franchise Arrangements (Tables)                     HTML     97K 
65: R50         Income Taxes (Tables)                               HTML    149K 
66: R51         Share-Based Compensation (Tables)                   HTML    138K 
67: R52         Commitments and Contingencies (Tables)              HTML    176K 
68: R53         Disclosures About Fair Value of Financial           HTML    102K 
                Instruments (Tables)                                             
69: R54         Segment and Geographic Information (Tables)         HTML    192K 
70: R55         Venezuelan Operations (Tables)                      HTML     64K 
71: R56         Shareholders' Equity (Tables)                       HTML     85K 
72: R57         Earnings (Loss) Per Share (Tables)                  HTML     63K 
73: R58         Related Party Transactions (Tables)                 HTML     63K 
74: R59         Valuation and Qualifying Accounts (Tables)          HTML    125K 
75: R60         Organization and Nature of Business (Details)       HTML     47K 
76: R61         Basis of Presentation and Principles of             HTML     42K 
                Consolidation (Narrative) (Details)                              
77: R62         Summary of Significant Accounting Policies          HTML     76K 
                (Details)                                                        
78: R63         Summary of Significant Accounting Policies          HTML     46K 
                (Goodwill Impairment) (Details)                                  
79: R64         Acquisition of Businesses (Narrative) (Details)     HTML     55K 
80: R65         Acquisition of Businesses (Schedule of              HTML     60K 
                Non-Significant Acquisitions) (Details)                          
81: R66         Accounts and Notes Receivable, Net (Details)        HTML     50K 
82: R67         Prepaid Expenses and Other Current Assets           HTML     47K 
                (Details)                                                        
83: R68         Miscellaneous (Details)                             HTML     51K 
84: R69         Property and Equipment, Net (Details)               HTML     55K 
85: R70         Net Intangible Assets and Goodwill (Details)        HTML     89K 
86: R71         Accrued Payroll and Other Liabilities (Details)     HTML     57K 
87: R72         Short-Term Debt (Narrative) (Details)               HTML     64K 
88: R73         Long-Term Debt (Schedule of Long-Term Debt)         HTML     73K 
                (Details)                                                        
89: R74         Long-Term Debt (Principal Outstanding) (Details)    HTML     46K 
90: R75         Long-Term Debt (Annual Interest Rate) (Details)     HTML     53K 
91: R76         Long-Term Debt (Additional Required Disclosures)    HTML     56K 
                (Details)                                                        
92: R77         Long-Term Debt (Narrative) (Details)                HTML    123K 
93: R78         Long-Term Debt (Debt Repurchases) (Details)         HTML     44K 
94: R79         Long-Term Debt (Schedule of Future Payments         HTML     96K 
                Related to Long-Term Debt) (Details)                             
95: R80         Derivative Instruments (Narrative) (Details)        HTML    105K 
96: R81         Derivative Instruments (Schedule of Derivative      HTML     68K 
                Instruments, Fair Value) (Details)                               
97: R82         Derivative Instruments (Cross-currency Interest     HTML     70K 
                Rate Swap) (Details)                                             
98: R83         Derivative Instruments (Call Spread) (Details)      HTML     50K 
99: R84         Derivative Instruments (Coupon-only Swap)           HTML     53K 
                (Details)                                                        
100: R85         Derivative Instruments (Schedule of Cash Flow       HTML     66K  
                Hedges Included in Accumulated Other Comprehensive               
                Income (Loss)) (Details)                                         
101: R86         Derivative Instruments (Fair Value Hedges)          HTML     46K  
                (Details)                                                        
102: R87         Derivative Instruments (Schedule of Derivative      HTML     49K  
                Instruments, Effect on Income and Other                          
                Comprehensive Income) (Details)                                  
103: R88         Operating Lease Agreements (Narrative) (Details)    HTML     58K  
104: R89         Operating Lease Agreements (Schedule of Future      HTML     63K  
                Minimum Rental Payments for Operating Leases)                    
                (Details)                                                        
105: R90         Operating Lease Agreements (Schedule of Details of  HTML     44K  
                Rent Expense) (Details)                                          
106: R91         Operating Lease Agreements (Schedule of Rent        HTML     46K  
                Expense) (Details)                                               
107: R92         Franchise Arrangements (Narrative) (Details)        HTML     48K  
108: R93         Franchise Arrangements (Schedule of Revenues from   HTML     49K  
                Franchised Restaurants) (Details)                                
109: R94         Franchise Arrangements (Schedule of Future Minimum  HTML     59K  
                Rent Payments Under Franchised Agreements)                       
                (Details)                                                        
110: R95         Income Taxes (Narrative) (Details)                  HTML     72K  
111: R96         Income Taxes (Schedule of Statutory Tax Rates)      HTML     57K  
                (Details)                                                        
112: R97         Income Taxes (Schedule of Components of Income Tax  HTML     46K  
                Expense) (Details)                                               
113: R98         Income Taxes (Schedule of Components of Income Tax  HTML     67K  
                Expense by Applying Weighted-Average Statutory                   
                Income Tax Rate) (Details)                                       
114: R99         Income Taxes (Schedule of Deferred Tax Assets and   HTML     84K  
                Liabilities) (Details)                                           
115: R100        Income Taxes (Schedule of Unrecognized Tax          HTML     42K  
                Benefits) (Details)                                              
116: R101        Share-Based Compensation (Narrative) (Details)      HTML     97K  
117: R102        Share-Based Compensation (Summary of Vested and     HTML     82K  
                Nonvested Awards) (Details)                                      
118: R103        Share-Based Compensation (Summary of Plan           HTML    105K  
                Activity) (Details)                                              
119: R104        Commitments and Contingencies (Narrative)           HTML    100K  
                (Details)                                                        
120: R105        Commitments and Contingencies (Debt Covenant        HTML     42K  
                Ratios) (Details)                                                
121: R106        Commitments and Contingencies (Schedule of          HTML     83K  
                Provision for Contingencies) (Details)                           
122: R107        Disclosures About Fair Value of Financial           HTML     42K  
                Instruments (Narrative) (Details)                                
123: R108        Disclosures About Fair Value of Financial           HTML     74K  
                Instruments (Schedule of Assets and Liabilities                  
                Measured at Fair Value on a Recurring Basis)                     
                (Details)                                                        
124: R109        Segment and Geographic Information (Narrative)      HTML     43K  
                (Details)                                                        
125: R110        Segment and Geographic Information (Profit or Loss  HTML    102K  
                and Assets for Reportable Segment) (Details)                     
126: R111        Segment and Geographic Information (Depreciation    HTML     65K  
                and Capital Expenditures) (Details)                              
127: R112        Segment and Geographic Information (Assets by       HTML     54K  
                Segment) (Details)                                               
128: R113        Venezuelan Operations (Details)                     HTML     49K  
129: R114        Venezuelan Operations (Affect of Foreign Currency   HTML     86K  
                Translation) (Details)                                           
130: R115        Shareholders' Equity (Narrative) (Details)          HTML     67K  
131: R116        Shareholders' Equity (Schedule of Accumulated       HTML     64K  
                Other Comprehensive Income (Loss)) (Details)                     
132: R117        Earnings (Loss) Per Share (Details)                 HTML     58K  
133: R118        Related Party Transactions (Narrative) (Details)    HTML     57K  
134: R119        Related Party Transactions (Summary of Related      HTML     47K  
                Party Outstanding Balances) (Details)                            
135: R120        Related Party Transactions (Summary of Related      HTML     48K  
                Party Transactions) (Details)                                    
136: R121        Valuation and Qualifying Accounts (Details)         HTML     70K  
137: R122        Subsequent Events (Narrative) (Details)             HTML     65K  
139: XML         IDEA XML File -- Filing Summary                      XML    270K  
138: EXCEL       IDEA Workbook of Financial Reports                  XLSX    164K  
10: EX-101.INS  XBRL Instance -- arco-20171231                       XML   5.52M 
12: EX-101.CAL  XBRL Calculations -- arco-20171231_cal               XML    442K 
13: EX-101.DEF  XBRL Definitions -- arco-20171231_def                XML   1.46M 
14: EX-101.LAB  XBRL Labels -- arco-20171231_lab                     XML   2.91M 
15: EX-101.PRE  XBRL Presentations -- arco-20171231_pre              XML   1.90M 
11: EX-101.SCH  XBRL Schema -- arco-20171231                         XSD    377K 
140: ZIP         XBRL Zipped Folder -- 0000950103-18-005331-xbrl      Zip    478K

‘EX-101.CAL’ — XBRL Calculations — arco-20171231_cal

This Exhibit is an XBRL XML File.

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<link:roleRef roleURI="http://www.arcosdorados.com/role/AccountsAndNotesReceivableNetTables" xlink:href="arco-20171231.xsd#AccountsAndNotesReceivableNetTables" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.arcosdorados.com/role/AccruedPayrollAndOtherLiabilitiesDetails" xlink:href="arco-20171231.xsd#AccruedPayrollAndOtherLiabilitiesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/AccruedPayrollAndOtherLiabilitiesTables" xlink:href="arco-20171231.xsd#AccruedPayrollAndOtherLiabilitiesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/AcquisitionOfBusinesses" xlink:href="arco-20171231.xsd#AcquisitionOfBusinesses" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/AcquisitionOfBusinessesNarrativeDetails" xlink:href="arco-20171231.xsd#AcquisitionOfBusinessesNarrativeDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/AcquisitionOfBusinessesScheduleOfNonSignificantAcquisitionsDetails" xlink:href="arco-20171231.xsd#AcquisitionOfBusinessesScheduleOfNonSignificantAcquisitionsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/AcquisitionOfBusinessesTables" xlink:href="arco-20171231.xsd#AcquisitionOfBusinessesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/BasisOfPresentationAndPrinciplesOfConsolidation" xlink:href="arco-20171231.xsd#BasisOfPresentationAndPrinciplesOfConsolidation" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/BasisOfPresentationAndPrinciplesOfConsolidationNarrativeDetails" xlink:href="arco-20171231.xsd#BasisOfPresentationAndPrinciplesOfConsolidationNarrativeDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/CertainRisksAndConcentrations" xlink:href="arco-20171231.xsd#CertainRisksAndConcentrations" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.arcosdorados.com/role/CommitmentsAndContingenciesDebtCovenantRatiosDetails" xlink:href="arco-20171231.xsd#CommitmentsAndContingenciesDebtCovenantRatiosDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/CommitmentsAndContingenciesNarrativeDetails" xlink:href="arco-20171231.xsd#CommitmentsAndContingenciesNarrativeDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/CommitmentsAndContingenciesScheduleOfProvisionForContingenciesDetails" xlink:href="arco-20171231.xsd#CommitmentsAndContingenciesScheduleOfProvisionForContingenciesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/CommitmentsAndContingenciesTables" xlink:href="arco-20171231.xsd#CommitmentsAndContingenciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfBalanceSheet" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfBalanceSheet" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfBalanceSheetParenthetical" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfBalanceSheetParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfChangesInEquity" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfChangesInEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfChangesInEquityParenthetical" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfChangesInEquityParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfComprehensiveIncomeLoss" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfComprehensiveIncomeLoss" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfComprehensiveIncomeLossParenthetical" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfComprehensiveIncomeLossParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/ConsolidatedStatementsOfIncomeLoss" xlink:href="arco-20171231.xsd#ConsolidatedStatementsOfIncomeLoss" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstruments" xlink:href="arco-20171231.xsd#DerivativeInstruments" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsCallSpreadDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsCallSpreadDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsCouponOnlySwapDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsCouponOnlySwapDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsCrossCurrencyInterestRateSwapDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsCrossCurrencyInterestRateSwapDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsFairValueHedgesDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsFairValueHedgesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsNarrativeDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsNarrativeDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsScheduleOfCashFlowHedgesIncludedInAccumulatedOtherComprehensiveIncomeLossDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsScheduleOfCashFlowHedgesIncludedInAccumulatedOtherComprehensiveIncomeLossDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsScheduleOfDerivativeInstrumentsEffectOnIncomeAndOtherComprehensiveIncomeDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsScheduleOfDerivativeInstrumentsEffectOnIncomeAndOtherComprehensiveIncomeDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DerivativeInstrumentsScheduleOfDerivativeInstrumentsFairValueDetails" xlink:href="arco-20171231.xsd#DerivativeInstrumentsScheduleOfDerivativeInstrumentsFairValueDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.arcosdorados.com/role/DisclosuresAboutFairValueOfFinancialInstrumentsNarrativeDetails" xlink:href="arco-20171231.xsd#DisclosuresAboutFairValueOfFinancialInstrumentsNarrativeDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DisclosuresAboutFairValueOfFinancialInstrumentsScheduleOfAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails" xlink:href="arco-20171231.xsd#DisclosuresAboutFairValueOfFinancialInstrumentsScheduleOfAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DisclosuresAboutFairValueOfFinancialInstrumentsTables" xlink:href="arco-20171231.xsd#DisclosuresAboutFairValueOfFinancialInstrumentsTables" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/DocumentAndEntityInformation" xlink:href="arco-20171231.xsd#DocumentAndEntityInformation" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/EarningsLossPerShare" xlink:href="arco-20171231.xsd#EarningsLossPerShare" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/EarningsLossPerShareDetails" xlink:href="arco-20171231.xsd#EarningsLossPerShareDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/EarningsLossPerShareTables" xlink:href="arco-20171231.xsd#EarningsLossPerShareTables" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/FranchiseArrangements" xlink:href="arco-20171231.xsd#FranchiseArrangements" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.arcosdorados.com/role/FranchiseArrangementsScheduleOfFutureMinimumRentPaymentsUnderFranchisedAgreementsDetails" xlink:href="arco-20171231.xsd#FranchiseArrangementsScheduleOfFutureMinimumRentPaymentsUnderFranchisedAgreementsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/FranchiseArrangementsScheduleOfRevenuesFromFranchisedRestaurantsDetails" xlink:href="arco-20171231.xsd#FranchiseArrangementsScheduleOfRevenuesFromFranchisedRestaurantsDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.arcosdorados.com/role/IncomeTaxesScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="arco-20171231.xsd#IncomeTaxesScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/IncomeTaxesScheduleOfStatutoryTaxRatesDetails" xlink:href="arco-20171231.xsd#IncomeTaxesScheduleOfStatutoryTaxRatesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/IncomeTaxesScheduleOfUnrecognizedTaxBenefitsDetails" xlink:href="arco-20171231.xsd#IncomeTaxesScheduleOfUnrecognizedTaxBenefitsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.arcosdorados.com/role/IncomeTaxesTables" xlink:href="arco-20171231.xsd#IncomeTaxesTables" xlink:type="simple"/>

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Filing Submission 0000950103-18-005331 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Arcos Dorados Holdings Inc. – ‘20-F’ for 12/31/17 – ‘EX-101.CAL’

On: Friday, 4/27/18, at 4:46pm ET · For: 12/31/17 · Accession #: 950103-18-5331 · File #: 1-35129

Previous ‘20-F’: ‘20-F’ on 4/27/17 for 12/31/16 · Next: ‘20-F’ on 4/26/19 for 12/31/18 · Latest: ‘20-F’ on 4/29/24 for 12/31/23

Annual Report by a Foreign Non-Canadian Issuer — Form 20-F — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — arco-20171231_cal

This Exhibit is an XBRL XML File.

Annual Report by a Foreign Non-Canadian Issuer — Form 20-F — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents