v2.3.0.15

IMPAIRMENT CHARGES

9 Months Ended

Sep. 30, 2011

IMPAIRMENT CHARGES

IMPAIRMENT CHARGES

8. IMPAIRMENT CHARGES

Bunge recorded no impairment charges for the three or nine months ended September 30, 2011.

Bunge recorded pretax non-cash impairment charges of $49 million in cost of goods sold in its condensed consolidated statement of income for the three months ended September 30, 2010, which consisted of $42 million related to the write-down of a European oilseed processing and refining facility, $5 million related to the closure of an edible oil facility in Europe as part of Bunge’s plan to improve its European footprint and $2 million related to the write-down of an administrative office in Brazil.  These pretax impairment charges were allocated $22 million to the agribusiness segment and $27 million to the edible oil products segment.  Total pretax non-cash impairment charges of $61 million recorded in cost of goods sold in Bunge’s condensed consolidated statement of income for the nine months ended September 30, 2010, included these charges as well as $12 million related to the closure of an older, less efficient oilseed processing facility in the United States and a co-located corn oil extraction line in the first quarter of 2010.  Of the $61 million of the impairment charges, $32 million were allocated to the agribusiness segment, $27 million to the edible oil products segment and $2 million to the milling products segment.

The following tables summarize assets measured at fair value (all of which utilized Level 3 inputs) on a nonrecurring basis subsequent to initial recognition.  For additional information on Level 1, 2 and 3 inputs see Note 12.

														Three Months Ended
		Three Months Ended			Fair Value Measurements Using									September 30, 2010
(US$ in millions)		September 30, 2010			Level 1			Level 2			Level 3			Total Losses
Property, plant and equipment		$	91		$	—		$	—		$	91		$	(49	)

														Nine Months Ended
		Nine Months Ended			Fair Value Measurements Using									September 30, 2010
(US$ in millions)		September 30, 2010			Level 1			Level 2			Level 3			Total Losses
Property, plant and equipment		$	91		$	—		$	—		$	91		$	(61	)

X

- Definition

The entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired asset is reported.

+ Details

Name:	bg_AssetImpairmentChargesTextBlock
Namespace Prefix:	bg
Data Type:	us-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	bg_ImpairmentChargesDisclosureAbstract
Namespace Prefix:	bg
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration