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Cost of goods sold and services rendered | 12 Months Ended
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Dec. 31, 2019
Analysis of income and expense [abstract] |
Cost of goods sold and services rendered | Cost of goods sold and services rendered As of December 31, 2019:
| 2019
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finish goods at the beginning of 2019 (Note 20) | 29,144 |  |  | 9,507 |  |  | 1,170 |  |  | — |  |  | 39,937 |  |  | 79,758 |
Cost of production of manufactured products (Note 6) | 33,952 |  |  | 66,386 |  |  | 68,851 |  |  | — |  |  | 354,964 |  |  | 524,153 |
Purchases | 21,715 |  |  | 3,095 |  |  | (656 | ) |  | — |  |  | 44,577 |  |  | 68,731 |
Agricultural produce | 108,732 |  |  | — |  |  | 12,146 |  |  | 3,452 |  |  | — |  |  | 124,330 |
Transfer to raw material | (35,757 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (35,757 | )
Direct agricultural selling expenses | 15,752 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15,752 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (32,995 | ) |  | (32,995 | )
Changes in net realizable value of agricultural produce after harvest | 1,825 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,825 |
Finished goods at the end of December 31, 2019 (Note 20) | (17,830 | ) |  | (5,805 | ) |  | (4,779 | ) |  | — |  |  | (36,864 | ) |  | (65,278 | )
Exchange differences | (1,023 | ) |  | 768 |  |  | (38 | ) |  | — |  |  | (9,053 | ) |  | (9,346 | )
Cost of goods sold and services rendered, and direct agricultural selling expenses | 156,510 |  |  | 73,951 |  |  | 76,694 |  |  | 3,452 |  |  | 360,566 |  |  | 671,173 |
(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, 2018:
| 2018
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2018 | 21,146 |  |  | 8,476 |  |  | — |  |  | — |  |  | 32,266 |  |  | 61,888 |
Adjustment of opening net book amount for the application of IAS 29 | 42 |  |  | 1,354 |  |  | — |  |  | — |  |  | — |  |  | 1,396 |
Cost of production of manufactured products (Note 6) | 17,930 |  |  | 61,600 |  |  | 7,546 |  |  | 36 |  |  | 349,495 |  |  | 436,607 |
Purchases | 63,533 |  |  | 15,540 |  |  | 872 |  |  | — |  |  | 43,531 |  |  | 123,476 |
Agricultural produce | 104,941 |  |  | — |  |  | 20,879 |  |  | 1,277 |  |  | — |  |  | 127,097 |
Transfer to raw material | (24,375 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (24,375 | )
Direct agricultural selling expenses | 12,629 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,629 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (32,380 | ) |  | (32,380 | )
Changes in net realizable value of agricultural produce after harvest | (909 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (909 | )
Finished goods at the end of December 31, 2018 (Note 20) | (29,144 | ) |  | (9,507 | ) |  | (1,170 | ) |  | — |  |  | (39,937 | ) |  | (79,758 | )
Exchange differences | (8,857 | ) |  | (2,490 | ) |  | — |  |  | — |  |  | (4,359 | ) |  | (15,706 | )
Cost of goods sold and services rendered, and direct agricultural selling expenses | 156,936 |  |  | 74,973 |  |  | 28,127 |  |  | 1,313 |  |  | 348,616 |  |  | 609,965 |
(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, 2017:
| 2017
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2017 | 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 | (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.

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