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Critical accounting estimates and judgments (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of Changes in Accounting Policies, Accounting Estimates and Errors [Abstract] |
Schedule of Goodwill Allocated | The following table shows only the 11 CGUs (2019: 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, 2020 |  | September 30, 2019
La Carolina / Crops / Argentina |  | 168 |  |  | 162 |
La Carolina / Cattle / Argentina |  | 27 |  |  | 26 |
El Orden / Crops / Argentina |  | 180 |  |  | 175 |
El Orden / Cattle / Argentina |  | 7 |  |  | 6 |
La Guarida / Crops / Argentina |  | 1,196 |  |  | 1,158 |
La Guarida / Cattle / Argentina |  | 616 |  |  | 597 |
Los Guayacanes / Crops / Argentina |  | 2,215 |  |  | 2,145 |
Doña Marina / Rice / Argentina |  | 3,856 |  |  | 3,734 |
Huelen / Crops / Argentina (1) |  | 3,838 |  |  | 3,716 |
El Colorado / Crops / Argentina |  | 1,918 |  |  | 1,857 |
El Colorado / Cattle / Argentina |  | 19 |  |  | 18 |
Closing net book value of goodwill allocated to CGUs tested (Note 15) |  | 14,040 |  |  | 13,594 |
Closing net book value of PPE items allocated to CGUs tested |  | 161,010 |  |  | 162,844 |
Total assets allocated to CGUs tested |  | 175,050 |  |  | 176,438 |
(1) Dispose on December 2020, see Note 22.
Schedule 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, 2020 |  | September 30, 2019
Financial projections |  | Covers 4 years for UMA (*) |  | Covers 4 years for UMA (*)
|  | Covers 7 years for AVI (**) |  | Covers 7 years for AVI (**)
Yield average growth rates |  | 0-1% |  | 0-1%
Future pricing increases |  | 1.76% per annum |  | 0.11% per annum
Future cost decrease |  | 0.33% per annum |  | 0.78% per annum
Discount rates |  | 7% |  | 7%
Perpetuity growth rate |  | 1% |  | 1%
(*) UMA stands for Usina Monte Alegre LTDA. (**) AVI stands for Adecoagro Vale Do Ivinhema S.A. The following table shows only the 2 CGUs where goodwill was allocated at each period end and the corresponding amount of goodwill allocated to each one:
CGU/ Operating segment |  | September 30, 2020 |  | September 30, 2019
AVI / Sugar, Ethanol and Energy |  | 2,815 |  |  | 3,813 |
UMA / Sugar, Ethanol and Energy |  | 1,056 |  |  | 1,430 |
Closing net book value of goodwill allocated to CGUs tested (Note 15) |  | 3,871 |  |  | 5,243 |
Closing net book value of PPE items allocated to CGUs tested |  | 494,077 |  |  | 614,702 |
Total assets allocated to 2 CGUs tested |  | 497,948 |  |  | 619,945 |

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