OTHER NON-CURRENT ASSETS (TABLES)

9 Months Ended

Sep. 30, 2016

	September 30,		December 31,
(US$ in millions)	2016		2015
Recoverable taxes, net (1)	$	166	$	133
Judicial deposits (1)	139		119
Other long-term receivables	19		23
Income taxes receivable (1)	227		195
Long-term investments	53		49
Affiliate loans receivable, net	22		15
Long-term receivables from farmers in Brazil, net (1)	125		117
Other	148		121

Total	$	899	$	772

⁽¹⁾

These non-current assets arise primarily from Bunge’s Brazilian operations and recovery of these amounts could take in excess of five years.

⁽¹⁾

All amounts in legal process are considered past due upon initiation of legal action.

⁽²⁾

All renegotiated amounts are current on repayment terms.

	September 30, 2016				December 31, 2015
	Gross				Gross
(US$ in millions)	Investment		Allowance		Investment		Allowance
For which an allowance has been provided:
Legal collection process	$	92	$	81	$	78	$	69
Renegotiated amounts	33		28		37		31
For which no allowance has been provided:
Legal collection process	61		—		41		—
Renegotiated amounts	15		—		21		—
Other long-term receivables	33		—		40		—

Total	$	234	$	109	$	217	$	100

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
(US$ in millions)	2016			2015			2016			2015
Beginning balance	$	111		$	127		$	100		$	153
Bad debt provisions	—			1			1			6
Recoveries	(2		)	(4		)	(11		)	(18		)
Write-offs	—			(1		)	—			(1		)
Transfers (1)	1			—			1			5
Foreign exchange translation	(1		)	(27		)	18			(49		)

Ending balance	$	109		$	96		$	109		$	96

⁽¹⁾

Represents reclassifications from allowance for doubtful accounts-current for secured advances to suppliers.