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Critical accounting estimates and judgments (Tables)
12 Months Ended
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 / CountrySeptember 30, 2020September 30, 2019
La Carolina / Crops / Argentina168 162 
La Carolina / Cattle / Argentina27 26 
El Orden / Crops / Argentina180 175 
El Orden / Cattle / Argentina
La Guarida / Crops / Argentina1,196 1,158 
La Guarida / Cattle / Argentina616 597 
Los Guayacanes / Crops / Argentina2,215 2,145 
Doña Marina / Rice / Argentina3,856 3,734 
Huelen / Crops / Argentina (1)3,838 3,716 
El Colorado / Crops / Argentina1,918 1,857 
El Colorado / Cattle / Argentina19 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 tested161,010 162,844 
Total assets allocated to CGUs tested175,050 176,438 
    
(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 AssumptionsSeptember 30, 2020September 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 segmentSeptember 30, 2020September 30, 2019
AVI / Sugar, Ethanol and Energy2,815 3,813 
UMA / Sugar, Ethanol and Energy1,056 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 tested494,077 614,702 
Total assets allocated to 2 CGUs tested497,948 619,945