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Property, plant and equipment (Tables)
 12 Months Ended
Dec. 31, 2017
Property, plant and equipment [abstract]  
Disclosure of detailed information about property, plant and equipment
Changes in the Group’s property, plant and equipment in 2017 and 2016 were as follows:
 
 
Farmlands
 
Farmland
improvements
 
Buildings and  
facilities
 
Machinery,  
equipment,  
furniture and
fittings
 
Bearer plants
 
Others
 
Work in  
progress
 
Total
At January 1, 2016
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Cost
114,527

 
14,889

 
267,473

 
548,037

 
234,322

 
13,544

 
23,113

 
1,215,905

Accumulated depreciation
—

 
(9,748
)
 
(100,005
)
 
(321,988
)
 
(77,651
)
 
(9,624
)
 
—

 
(519,016
)
Net book amount
114,527

 
5,141

 
167,468

 
226,049

 
156,671

 
3,920

 
23,113

 
696,889

At December 31, 2016
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 
Opening net book amount
114,527

 
5,141

 
167,468

 
226,049

 
156,671

 
3,920

 
23,113

 
696,889

Exchange differences
(6,004
)
 
(838
)
 
26,675

 
46,053

 
33,169

 
103

 
(924
)
 
98,234

Additions
—

 
—

 
7,420

 
36,190

 
74,175

 
1,484

 
19,454

 
138,723

Reclassification from investment property (Note 13)
1,335

 
—

 
—

 
—

 
—

 
—

 
—

 
1,335

Transfers
—

 
6,856

 
6,491

 
6,608

 
—

 
8

 
(19,963
)
 
—

Disposals
—

 
—

 
(1,078
)
 
(3,125
)
 
—

 
(72
)
 
—

 
(4,275
)
Reclassification to non-income tax credits (*)
—

 
—

 
(1,233
)
 
(227
)
 
—

 
—

 
(39
)
 
(1,499
)
Depreciation
—

 
(1,519
)
 
(15,688
)
 
(60,238
)
 
(47,846
)
 
(1,508
)
 
—

 
(126,799
)
Closing net book amount
109,858

 
9,640

 
190,055

 
251,310

 
216,169

 
3,935

 
21,641

 
802,608


 
Farmlands
 
Farmland
improvements
 
Buildings and
facilities
 
Machinery,
equipment,
furniture and
fittings
 
Bearer plants
 
Others
 
Work in
progress
 
Total
At December 31, 2016
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Cost
109,858

 
20,907

 
305,748

 
633,536

 
341,666

 
15,067

 
21,641

 
1,448,423

Accumulated depreciation
—

 
(11,267
)
 
(115,693
)
 
(382,226
)
 
(125,497
)
 
(11,132
)
 
—

 
(645,815
)
Net book amount
109,858

 
9,640

 
190,055

 
251,310

 
216,169

 
3,935

 
21,641

 
802,608

Year ended December 31, 2017
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 
Opening net book amount
109,858

 
9,640

 
190,055

 
251,310

 
216,169

 
3,935

 
21,641

 
802,608

Exchange differences
(9,561
)
 
(1,219
)
 
(4,473
)
 
(5,853
)
 
(4,089
)
 
(390
)
 
(2,901
)
 
(28,486
)
Additions
—

 
—

 
15,495

 
62,101

 
84,278

 
2,351

 
37,856

 
202,081

Reclassification from investment property
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Transfers
—

 
2,711

 
12,963

 
11,183

 
—

 
11

 
(26,868
)
 
—

Disposals
—

 
—

 
(162
)
 
(3,913
)
 
—

 
(40
)
 
—

 
(4,115
)
Reclassification to non-income tax credits (*)
—

 
—

 
(205
)
 
(788
)
 
—

 
—

 
(93
)
 
(1,086
)
Depreciation
—

 
(2,125
)
 
(20,829
)
 
(67,960
)
 
(57,448
)
 
(1,709
)
 
—

 
(150,071
)
Closing net book amount
100,297

 
9,007

 
192,844

 
246,080

 
238,910

 
4,158

 
29,635

 
820,931

At December 31, 2017
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 
Cost
100,297

 
22,399

 
329,366

 
696,266

 
421,855

 
16,999

 
29,635

 
1,616,817

Accumulated depreciation
—

 
(13,392
)
 
(136,522
)
 
(450,186
)
 
(182,945
)
 
(12,841
)
 
—

 
(795,886
)
Net book amount
100,297

 
9,007

 
192,844

 
246,080

 
238,910

 
4,158

 
29,635

 
820,931

 
(*) Brazilian federal tax law allows entities to take a percentage of the total cost of the assets purchased as a tax credit. As of December 31, 2017 and 2016, ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) tax credits were reclassified to trade and other receivables.
Depreciation is calculated using the straight-line method to allocated their cost over the estimated usefull lives. Farmlands are not depreciated.
 
Farmland improvements
5-25 years
Buildings and facilities
20 years
Furniture and fittings
10 years
Computer equipment
3-5 years
Machinery and equipment
4-10 years
Vehicles
4-5 years
Bearer plants
6 years