XML 197 R103.htm IDEA: XBRL DOCUMENT
v3.20.1

Taxation - Movement of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017
Changes in deferred tax liability [abstract] |  |  |  |
Deferred income tax liabilities, beginning balance | $ 168,171 |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  |  | $ 208,178
Exchange differences | 4,877 | $ 16,878 |  |
Deferred income tax liabilities, ending balance | 165,508 | 168,171 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Deferred income tax assets, beginning balance | 16,191 |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  |  | $ (208,178)
Others | (705) | (970) |  |
Tax credit relating to cash flow hedge | 6,755 | 11,322 |  |
Exchange differences | 4,877 | 16,878 |  |
Deferred income tax assets, ending balance | 13,664 | 16,191 |  |
Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Deferred income tax liabilities, beginning balance | 288,411 | 97,832 |  |
Charged/(credited) to the statement of income | 31,049 | 22,441 |  |
Acquisition of subsidiary | 3,603 |  |  |
Effect of adoption of fair value valuation for farmlands | (10,480) | 139,223 |  |
Disposals of subsidiaries | (3,730) |  |  |
Exchange differences | (12,742) | (34,606) |  |
Deferred income tax liabilities, ending balance | 296,111 | 288,411 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Charged/(credited) to the statement of income | 31,049 | 22,441 |  |
Exchange differences | (12,742) | (34,606) |  |
Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Charged/(credited) to the statement of income | 9,563 | 26,311 |  |
Exchange differences | 7,865 | 17,728 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Deferred income tax assets, beginning balance | 136,431 | 118,183 |  |
Charged/(credited) to the statement of income | 9,563 | 26,311 |  |
Acquisition of subsidiaries | 88 |  |  |
Others | (705) | (970) |  |
Tax credit relating to cash flow hedge | 6,755 | 11,322 |  |
Exchange differences | 7,865 | 17,728 |  |
Deferred income tax assets, ending balance | 144,267 | 136,431 |  |
IAS 29 |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | $ 1,396 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | (1,396) |
IAS 29 | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 63,521 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | (63,521) |
IAS 29 | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 687 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | (687) |
Provisions | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Charged/(credited) to the statement of income | (604) | 2,003 |  |
Exchange differences | 126 | 526 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Deferred income tax assets, beginning balance | 3,960 | 2,483 |  |
Charged/(credited) to the statement of income | (604) | 2,003 |  |
Acquisition of subsidiaries | 7 |  |  |
Others | 0 | 0 |  |
Tax credit relating to cash flow hedge | 0 | 0 |  |
Exchange differences | 126 | 526 |  |
Deferred income tax assets, ending balance | 3,237 | 3,960 |  |
Provisions | IAS 29 | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Tax loss carry forwards | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Charged/(credited) to the statement of income | 11,080 | (10,798) |  |
Exchange differences | 3,707 | 16,421 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Deferred income tax assets, beginning balance | 80,220 | 96,117 |  |
Charged/(credited) to the statement of income | 11,080 | (10,798) |  |
Acquisition of subsidiaries | 134 |  |  |
Others | 0 | 0 |  |
Tax credit relating to cash flow hedge | 6,755 | (11,322) |  |
Exchange differences | 3,707 | 16,421 |  |
Deferred income tax assets, ending balance | 94,482 | 80,220 |  |
Tax loss carry forwards | IAS 29 | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Equity-settled share-based compensation | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Charged/(credited) to the statement of income | (1,568) | (379) |  |
Exchange differences | 1,161 | 0 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Deferred income tax assets, beginning balance | 5,302 | 5,681 |  |
Charged/(credited) to the statement of income | (1,568) | (379) |  |
Acquisition of subsidiaries | 0 |  |  |
Others | 0 | 0 |  |
Tax credit relating to cash flow hedge | 0 | 0 |  |
Exchange differences | 1,161 | 0 |  |
Deferred income tax assets, ending balance | 2,573 | 5,302 |  |
Equity-settled share-based compensation | IAS 29 | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Biological assets | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Charged/(credited) to the statement of income | (117) | 4,572 |  |
Exchange differences | (31) | (22) |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Deferred income tax assets, beginning balance | 4,594 | 0 |  |
Charged/(credited) to the statement of income | (117) | 4,572 |  |
Acquisition of subsidiaries | 0 |  |  |
Others | 0 | 0 |  |
Tax credit relating to cash flow hedge | 0 | 0 |  |
Exchange differences | (31) | (22) |  |
Deferred income tax assets, ending balance | 4,508 | 4,594 |  |
Biological assets | IAS 29 | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Others | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Charged/(credited) to the statement of income | 772 | 30,913 |  |
Exchange differences | 2,902 | 803 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Deferred income tax assets, beginning balance | 42,355 | 13,902 |  |
Charged/(credited) to the statement of income | 772 | 30,913 |  |
Acquisition of subsidiaries | (53) |  |  |
Others | (705) | (970) |  |
Tax credit relating to cash flow hedge | 0 | 0 |  |
Exchange differences | 2,902 | 803 |  |
Deferred income tax assets, ending balance | 39,467 | 42,355 |  |
Others | IAS 29 | Deferred tax assets temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 687 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | (687) |
Property, plant and equipment | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Deferred income tax liabilities, beginning balance | 270,583 | 65,806 |  |
Charged/(credited) to the statement of income | 31,745 | 31,237 |  |
Acquisition of subsidiary | 3,603 |  |  |
Effect of adoption of fair value valuation for farmlands | (10,480) | 139,223 |  |
Disposals of subsidiaries | (3,730) |  |  |
Exchange differences | (10,862) | (29,040) |  |
Deferred income tax liabilities, ending balance | 280,859 | 270,583 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Charged/(credited) to the statement of income | 31,745 | 31,237 |  |
Exchange differences | (10,862) | (29,040) |  |
Property, plant and equipment | IAS 29 | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 63,357 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | (63,357) |
Investment property |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Deferred income tax liabilities, beginning balance | 11,954 |  |  |
Deferred income tax liabilities, ending balance | 11,907 | 11,954 |  |
Investment property | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Deferred income tax liabilities, beginning balance |  | 12,629 |  |
Charged/(credited) to the statement of income | 331 | 2,730 |  |
Acquisition of subsidiary | 0 |  |  |
Effect of adoption of fair value valuation for farmlands | 0 | 0 |  |
Disposals of subsidiaries | 0 |  |  |
Exchange differences | (378) | (3,405) |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Charged/(credited) to the statement of income | 331 | 2,730 |  |
Exchange differences | (378) | (3,405) |  |
Investment property | IAS 29 | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Biological assets | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Deferred income tax liabilities, beginning balance | 3,466 | 16,772 |  |
Charged/(credited) to the statement of income | 912 | (10,438) |  |
Acquisition of subsidiary | 0 |  |  |
Effect of adoption of fair value valuation for farmlands | 0 | 0 |  |
Disposals of subsidiaries | 0 |  |  |
Exchange differences | (199) | (3,032) |  |
Deferred income tax liabilities, ending balance | 4,179 | 3,466 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Charged/(credited) to the statement of income | 912 | (10,438) |  |
Exchange differences | (199) | (3,032) |  |
Biological assets | IAS 29 | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 164 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | (164) |
Others | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Deferred income tax liabilities, beginning balance | 2,408 | 2,625 |  |
Charged/(credited) to the statement of income | (1,939) | (1,088) |  |
Acquisition of subsidiary | 0 |  |  |
Effect of adoption of fair value valuation for farmlands | 0 | 0 |  |
Disposals of subsidiaries | 0 |  |  |
Exchange differences | (1,303) | 871 |  |
Deferred income tax liabilities, ending balance | (834) | 2,408 |  |
Changes in deferred tax asset [Abstract] |  |  |  |
Charged/(credited) to the statement of income | (1,939) | (1,088) |  |
Exchange differences | $ (1,303) | $ 871 |  |
Others | IAS 29 | Deferred tax liability temporary differences |  |  |  |
Changes in deferred tax liability [abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | 0 |
Changes in deferred tax asset [Abstract] |  |  |  |
Tax effect on the opening net book amount for the application of IAS 29 |  |  | $ 0 |

X
- Definition Changes In Deferred Tax Asset [Abstract] + References No definition available. + Details
Name: | agro_ChangesInDeferredTaxAssetAbstract
Namespace Prefix: | agro_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Changes In Deferred Tax Liability [Abstract] + References No definition available. + Details
Name: | agro_ChangesInDeferredTaxLiabilityAbstract
Namespace Prefix: | agro_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cumulative Effect of New Accounting Principle in Period of Adoption1 + References No definition available. + Details
Name: | agro_CumulativeEffectofNewAccountingPrincipleinPeriodofAdoption1
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair Value Adjustment, Property, Plant and Equipment + References No definition available. + Details
Name: | agro_FairValueAdjustmentPropertyPlantandEquipment
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) in deferred tax asset, Acquisition + References No definition available. + Details
Name: | agro_IncreasedecreaseindeferredtaxassetAcquisition
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) in deferred tax liability, Acquisition + References No definition available. + Details
Name: | agro_IncreasedecreaseindeferredtaxliabilityAcquisition
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (decrease) in deferred tax liability, Disposition + References No definition available. + Details
Name: | agro_IncreasedecreaseindeferredtaxliabilityDisposition
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (decrease) in deferred tax liability (asset), Other + References No definition available. + Details
Name: | agro_IncreasedecreaseindeferredtaxliabilityassetOther
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_o&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_56&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_o&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_56&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_ab&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_90&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=agro_DeferredTaxLiabilityTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=agro_DeferredTaxAssetTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_InitiallyAppliedIFRSsAxis=agro_IAS29Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxAssetsAxis=agro_ProvisionsDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxAssetsAxis=agro_TaxLossCarryForwardsDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxAssetsAxis=agro_EquitySettledShareBasedCompensationDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxAssetsAxis=agro_BiologicalAssetsDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxAssetsAxis=agro_OtherDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxLiabilitiesAxis=agro_PropertyPlantAndEquipmentDeferredTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxLiabilitiesAxis=agro_InvestmentPropertyDeferredTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxLiabilitiesAxis=agro_BiologicalAssetsDeferredTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_TypesOfDeferredTaxLiabilitiesAxis=agro_OtherDeferredTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |