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Critical accounting estimates and judgments (Tables) | 12 Months Ended
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Dec. 31, 2021
Disclosure of Changes in Accounting Policies, Accounting Estimates and Errors [Abstract] |
Schedule of Goodwill Allocated | The following table shows only the 11 CGUs (2020: 12 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, 2021 |  | September 30, 2020
La Carolina / Crops / Argentina |  | 197 |  |  | 168 |
La Carolina / Cattle / Argentina |  | 32 |  |  | 27 |
El Orden / Crops / Argentina |  | 212 |  |  | 180 |
El Orden / Cattle / Argentina |  | 8 |  |  | 7 |
La Guarida / Crops / Argentina |  | 1,407 |  |  | 1,196 |
La Guarida / Cattle / Argentina |  | 725 |  |  | 616 |
Los Guayacanes / Crops / Argentina |  | 2,606 |  |  | 2,215 |
Doña Marina / Rice / Argentina |  | 4,536 |  |  | 3,856 |
Huelen / Crops / Argentina (1) |  | — |  |  | 3,838 |
El Colorado / Crops / Argentina |  | 2,256 |  |  | 1,918 |
El Colorado / Cattle / Argentina |  | 22 |  |  | 19 |
Closing net book value of goodwill allocated to CGUs tested (Note 15) |  | 12,001 |  |  | 14,040 |
Closing net book value of PPE items allocated to CGUs tested |  | 143,064 |  |  | 161,010 |
Total assets allocated to CGUs tested |  | 155,065 |  |  | 175,050 |
(1) Dispose on December 2020, see Note 21.
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, 2021 |  | September 30, 2020
Financial projections |  | Covers 5 years for UMA (*) |  | Covers 4 years for UMA (*)
|  | Covers 5 years for AVI (**) |  | Covers 7 years for AVI (**)
Yield average growth rates |  | 0-1% |  | 0-1%
Future pricing increases |  | 1.76% per annum |  | 1.76% per annum
Future cost decrease |  | 0.33% per annum |  | 0.33% per annum
Discount rates |  | 4% |  | 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, 2021 |  | September 30, 2020
AVI / Sugar, Ethanol and Energy |  | 2,919 |  |  | 2,815 |
UMA / Sugar, Ethanol and Energy |  | 1,095 |  |  | 1,056 |
Closing net book value of goodwill allocated to CGUs tested (Note 15) |  | 4,014 |  |  | 3,871 |
Closing net book value of PPE items allocated to CGUs tested |  | 469,434 |  |  | 494,077 |
Total assets allocated to 2 CGUs tested |  | 473,448 |  |  | 497,948 |

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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 2021-01-01 -Paragraph 93 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_d&doctype=Standard -URIDate 2021-03-24 + Details
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