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Critical accounting estimates and judgments (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure Of Changes In Accounting Policies, Accounting Estimates And Errors [Abstract]

Summary of goodwill allocated

The following table shows only the 3 CGUs where goodwill was allocated at each period end and the corresponding amount of goodwill allocated to each one:

CGU/ Operating segment		September 30, 2017			September 30, 2016
AVI / Sugar, Ethanol and Energy		5,012			4,892
UMA / Sugar, Ethanol and Energy		2,622			2,564
Closing net book value of goodwill allocated to CGUs tested (Note 14)		7,634			7,456
Closing net book value of PPE items and other assets allocated to CGUs tested		719,558			689,857
Total assets allocated to 3 CGUs tested		727,192			697,313

The following table shows only the 11 CGUs (2016: 11 CGUs) where goodwill was allocated at each period end and the corresponding amount of goodwill allocated to each one:

CGU / Operating segment / Country		September 30, 2017			September 30, 2016
La Carolina / Crops / Argentina		35			40
La Carolina / Cattle / Argentina		12			13
El Orden/ Crops / Argentina		53			60
El Orden/ Cattle / Argentina		4			5
La Guarida / Crops / Argentina		358			405
La Guarida / Cattle / Argentina		292			330
Los Guayacanes / Crops / Argentina		452			511
Doña Marina / Rice / Argentina		1,595			1,803
Huelen / Crops / Argentina		1,787			2,020
El Colorado / Crops / Argentina		787			890
El Colorado / Cattle / Argentina		115			130
Closing net book value of goodwill allocated to CGUs tested (Note 14)		5,490			6,207
Closing net book value of PPE items and other assets allocated to CGUs tested		34,668			36,901
Total assets allocated to CGUs tested		40,158			43,108

Disclosure of key assumptions in valuation calculations

The key assumptions used by management in the value-in-use calculations which are considered to be most sensitive to the calculation are:

Key Assumptions		September 30, 2017		September 30, 2016
Financial projections		Covers 4 years for UMA		Covers 4 years for UMA
		Cover 7 years for AVI		Cover 7 years for AVI
Yield average growth rates		0-1%		0-1%
Future pricing increases		3% per annum		3% per annum
Future cost increases		1% per annum		3% per annum
Discount rates		7.6%		6.2%
Perpetuity growth rate		2.0%		2.0%

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- Definition

Disclosure of changes in accounting policies, accounting estimates and errors [Abstract]

+ References

No definition available.

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- Definition

Disclosure of Goodwill Allocated to Cash-Generating Units [Table Text Block]

+ References

No definition available.

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- Definition

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2017-01-01
-Paragraph 93
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_d&doctype=Standard
-URIDate 2017-03-09

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