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Critical accounting estimates and judgments (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018			September 30, 2017
AVI / Sugar, Ethanol and Energy		3,966			5,012
UMA / Sugar, Ethanol and Energy		2,107			2,622
Closing net book value of goodwill allocated to CGUs tested (Note 14)		6,073			7,634
Closing net book value of PPE items and other assets allocated to CGUs tested		618,818			719,558
Total assets allocated to 3 CGUs tested		624,891			727,192

The following table shows only the 11 CGUs (2017: 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, 2018			September 30, 2017
La Carolina / Crops / Argentina		112			35
La Carolina / Cattle / Argentina		38			12
El Orden/ Crops / Argentina		170			53
El Orden/ Cattle / Argentina		14			4
La Guarida / Crops / Argentina		1,149			358
La Guarida / Cattle / Argentina		937			292
Los Guayacanes / Crops / Argentina		1,449			452
Doña Marina / Rice / Argentina		3,385			1,595
Huelen / Crops / Argentina		3,369			1,787
El Colorado / Crops / Argentina		1,484			787
El Colorado / Cattle / Argentina		216			115
Closing net book value of goodwill allocated to CGUs tested (Note 14)		12,323			5,490
Closing net book value of PPE items and other assets allocated to CGUs tested		179,545			34,668
Total assets allocated to CGUs tested		191,868			40,158

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, 2018		September 30, 2017
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		0.11% per annum		1.13% per annum
Future cost increases		3.11% per annum		0.09% per annum
Discount rates		8.4%		7.6%
Perpetuity growth rate		2.0%		2.0%

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- Definition

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

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No definition available.

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- Definition

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

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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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