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Cost of goods sold and services rendered | 12 Months Ended
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Dec. 31, 2017
Analysis of income and expense [abstract] |
Cost of goods sold and services rendered | Cost of goods sold and services rendered As of December 31, 2017:
| 2017
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2017 (Note 19) | 13,117 |  |  | 5,473 |  |  | — |  |  | — |  |  | 49,601 |  |  | 68,191 |
Cost of production of manufactured products (Note 6) | 5,565 |  |  | 68,969 |  |  | — |  |  | 237 |  |  | 378,864 |  |  | 453,635 |
Purchases | 82,842 |  |  | 7,779 |  |  | 2,410 |  |  | — |  |  | 93,106 |  |  | 186,137 |
Agricultural produce | 102,734 |  |  | — |  |  | 34,569 |  |  | 616 |  |  | 1,015 |  |  | 138,934 |
Transfer to raw material | (12,998 | ) |  | (1,354 | ) |  | — |  |  | — |  |  | — |  |  | (14,352 | )
Direct agricultural selling expenses | 22,940 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,940 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (28,478 | ) |  | (28,478 | )
Changes in net realizable value of agricultural produce after harvest | 8,852 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,852 |
Finished goods at the end of December 31, 2017 (Note 19) | (21,146 | ) |  | (8,476 | ) |  | — |  |  | — |  |  | (32,266 | ) |  | (61,888 | )
Exchange differences | (5,604 | ) |  | (1,304 | ) |  | — |  |  | — |  |  | (336 | ) |  | (7,244 | )
Cost of goods sold and services rendered, and direct agricultural selling expenses | 196,302 |  |  | 71,087 |  |  | 36,979 |  |  | 853 |  |  | 461,506 |  |  | 766,727 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values. As of December 31, 2016:
| 2016
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2016 | 16,034 |  |  | 6,904 |  |  | 55 |  |  | — |  |  | 24,631 |  |  | 47,624 |
Cost of production of manufactured products (Note 6) | 478 |  |  | 61,254 |  |  | 371 |  |  | 206 |  |  | 376,791 |  |  | 439,100 |
Purchases | 25,954 |  |  | 22,303 |  |  | 4,414 |  |  | — |  |  | 89,745 |  |  | 142,416 |
Agricultural produce | 110,252 |  |  | — |  |  | 27,628 |  |  | — |  |  | — |  |  | 137,880 |
Transfer to raw material | (8,603 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (8,603 | )
Direct agricultural selling expenses | 19,077 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,077 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (24,156 | ) |  | (24,156 | )
Changes in net realizable value of agricultural produce after harvest | (5,841 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (5,841 | )
Finished goods at the end of December 31, 2016 (Note 19) | (13,117 | ) |  | (5,473 | ) |  | — |  |  | — |  |  | (49,601 | ) |  | (68,191 | )
Exchange differences | (2,503 | ) |  | (1,414 | ) |  | 103 |  |  | 6 |  |  | 3,083 |  |  | (725 | )
Cost of goods sold and services rendered, and direct agricultural selling expenses | 141,731 |  |  | 83,574 |  |  | 32,571 |  |  | 212 |  |  | 420,493 |  |  | 678,581 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values. As of December 31, 2015:
| 2015
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2015 | 21,056 |  |  | 4,656 |  |  | 76 |  |  | — |  |  | 50,087 |  |  | 75,875 |
Cost of production of manufactured products (Note 6) | 67 |  |  | 60,445 |  |  | 624 |  |  | 603 |  |  | 273,127 |  |  | 334,866 |
Purchases | 27,625 |  |  | 13,520 |  |  | 920 |  |  | — |  |  | 48,610 |  |  | 90,675 |
Agricultural produce | 93,536 |  |  | — |  |  | 31,563 |  |  | — |  |  | — |  |  | 125,099 |
Transfer to raw material | (6,237 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (6,237 | )
Direct agricultural selling expenses | 29,179 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 29,179 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (16,196 | ) |  | (16,196 | )
Changes in net realizable value of agricultural produce after harvest | 14,691 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,691 |
Finished goods at the end of December 31, 2015 | (16,034 | ) |  | (6,904 | ) |  | (55 | ) |  | — |  |  | (24,631 | ) |  | (47,624 | )
Exchange differences | (9,596 | ) |  | (2,642 | ) |  | (98 | ) |  | — |  |  | (30,206 | ) |  | (42,542 | )
Cost of goods sold and services rendered, and direct agricultural selling expenses | 154,287 |  |  | 69,075 |  |  | 33,030 |  |  | 603 |  |  | 300,791 |  |  | 557,786 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.

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