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COMPETITIVENESS PROGRAM	6 Months Ended
	Jun. 30, 2017
COMPETITIVENESS PROGRAM
COMPETITIVENESS PROGRAM	3.            COMPETITIVENESS PROGRAM In July 2017, Bunge announced a global Competitiveness Program (“the Program”) to improve its cost position and deliver increased value to shareholders.  The Program will, among other things, rationalize Bunge’s cost structure and reengineer the way the company operates in order to reduce overhead costs. One of the Program’s key objectives will be to streamline processes and consolidate back office functions to improve efficiency and scalability. The Program will comprise restructuring initiatives that may include the sale or disposal of long-lived assets, reduction of workforce and rationalization of certain investments. As Bunge continues to review its opportunities, certain charges may be recorded in earnings, including severance and other employee benefit costs and other costs related to the disposal of assets or investments.  There were no material expenses recorded for the Program as of June 30, 2017.

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- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-URI http://asc.fasb.org/topic&trid=2175745

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