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OTHER NON-CURRENT ASSETS | 6 Months Ended
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Jun. 30, 2026
Other Assets, Noncurrent [Abstract] |
OTHER NON-CURRENT ASSETS | OTHER NON-CURRENT ASSETS Other non-current assets consist of the following:
(US$ in millions) | June 30, 2026 |  | December 31, 2025
Recoverable taxes, net (1) | $ | 169 |  |  | $ | 143 |
Judicial deposits (1) | 140 |  |  | 103 |
Other long-term receivables, net (2) | 41 |  |  | 16 |
Income taxes receivable (1) | 148 |  |  | 132 |
Long-term investments (3) | 140 |  |  | 136 |
Affiliate loans receivable | 12 |  |  | 12 |
Long-term receivables from farmers in Brazil, net (1) | 109 |  |  | 96 |
Unrealized gains on derivative contracts, at fair value | 1 |  |  | 8 |
Long-term pension surplus | 147 |  |  | 148 |
Other | 157 |  |  | 144 |
Total | $ | 1,064 |  |  | $ | 938 |
(1) A significant portion of these non-current assets arise from the Company’s Brazilian and Canadian operations and their realization could take several years. (2) Net of allowances as described in Note 4 - Trade Accounts Receivable and Trade Receivables Securitization Program. (3) As of June 30, 2026, and December 31, 2025, $26 million and $28 million, respectively, of long-term investments are recorded at fair value. Recoverable taxes, net - Recoverable taxes include value-added taxes paid upon the acquisition of property, plant and equipment, raw materials and taxable services, and other transactional taxes which can be recovered in cash or as compensation against income taxes, or other taxes Bunge may owe, primarily in Brazil. Recoverable taxes are reported net of allowances of $5 million and $6 million at June 30, 2026, and December 31, 2025, respectively. Judicial deposits - Judicial deposits are funds the Company has placed on deposit with the courts in Brazil. These funds are held in judicial escrow relating to certain legal proceedings pending resolution and bear interest at the Selic rate, which is the benchmark rate of the Brazilian central bank. Income taxes receivable - Income taxes receivable includes overpayments of current income taxes plus accrued interest. These income tax prepayments are expected to be used for the settlement of future income tax obligations. Income taxes receivable in Brazil bear interest at the Selic rate. Long-term investments - Long-term investments primarily comprise Bunge's noncontrolling equity investments held by Bunge Ventures in growth stage companies and related investment funds in the agribusiness and food sectors. Affiliate loans receivable - Affiliate loans receivable are primarily interest-bearing receivables from unconsolidated affiliates with remaining maturities of greater than one year. Long-term receivables from farmers in Brazil, net - The Company provides financing to farmers in Brazil, primarily through secured advances against farmer commitments to deliver agricultural commodities (primarily soybeans) upon harvest, and through credit sales of fertilizer to farmers. The balance includes certain advance payments on contracts with various unconsolidated investees (see Note 14 - Related Party Transactions). Long-term receivables from farmers are originally recorded in Other current assets as prepaid commodity purchase contracts or secured advances to suppliers (see Note 6 - Other Current Assets) or Other non-current assets according to their maturity. Advances initially recorded in Other current assets are reclassified to Other non-current assets if collection issues arise and amounts become past due with resolution of such matters expected to take more than one year. The balance is reported net of allowances of $33 million and $31 million at June 30, 2026 and December 31, 2025, respectively.

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- Definition The entire disclosure for investments and other noncurrent assets. + References No definition available. + Details
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