XML 128 R102.htm IDEA: XBRL DOCUMENT
v3.25.1

Taxation - Movement of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Changes in deferred tax liability [abstract] |  |
Deferred income tax liabilities, beginning balance | $ 376,331 |
Exchange differences | 160,927 | $ (69,707)
Deferred income tax liabilities, ending balance | 330,336 | 376,331
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 9,777 |
Exchange differences | (160,927) | 69,707
Others | (1,158) | (632)
Deferred income tax assets, ending balance | 15,507 | 9,777
Deferred tax liability temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Deferred income tax liabilities, beginning balance | 445,919 | 438,396
Charged / (credited) to the statement of income | (36,860) | 37,465
Farmlands revaluation | (144,971) | 62,988
Disposals of farmland | (2,265) | (10,492)
Exchange differences | 154,211 | (82,438)
Deferred income tax liabilities, ending balance | 416,034 | 445,919
Changes in deferred tax asset [Abstract] |  |
(Credited) / charged to the statement of income | (36,860) | 37,465
Exchange differences | (154,211) | 82,438
Deferred tax assets temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Charged / (credited) to the statement of income | 34,490 | (45,778)
Exchange differences | 6,716 | 12,731
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 79,365 | 145,740
(Credited) / charged to the statement of income | 34,490 | (45,778)
Tax charge relating to cash flow hedge | (7,092) | (8,498)
Exchange differences | (6,716) | (12,731)
Others | 1,158 | 632
Deferred income tax assets, ending balance | 101,205 | 79,365
Provisions | Deferred tax assets temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Charged / (credited) to the statement of income | (4,433) | 1,064
Exchange differences | (4,555) | (3,752)
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 11,438 | 6,622
(Credited) / charged to the statement of income | (4,433) | 1,064
Tax charge relating to cash flow hedge | 0 | 0
Exchange differences | 4,555 | 3,752
Others | 0 | 0
Deferred income tax assets, ending balance | 11,560 | 11,438
Tax loss carry forwards | Deferred tax assets temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Charged / (credited) to the statement of income | 27,133 | (29,585)
Exchange differences | 6,200 | 15,011
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 57,101 | 110,195
(Credited) / charged to the statement of income | 27,133 | (29,585)
Tax charge relating to cash flow hedge | (7,092) | (8,498)
Exchange differences | (6,200) | (15,011)
Others | 0 | 0
Deferred income tax assets, ending balance | 70,942 | 57,101
Equity-settled share-based compensation | Deferred tax assets temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Charged / (credited) to the statement of income | 0 | 0
Exchange differences | 0 | 0
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 4,015 | 3,575
(Credited) / charged to the statement of income | 0 | 0
Tax charge relating to cash flow hedge | 0 | 0
Exchange differences | 0 | 0
Others | 964 | 440
Deferred income tax assets, ending balance | 4,979 | 4,015
Borrowings | Deferred tax assets temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Charged / (credited) to the statement of income | 14,828 | (26,696)
Exchange differences | 1,712 | (1,137)
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 373 | 25,932
(Credited) / charged to the statement of income | 14,828 | (26,696)
Tax charge relating to cash flow hedge | 0 | 0
Exchange differences | (1,712) | 1,137
Others | 0 | 0
Deferred income tax assets, ending balance | 13,489 | 373
Biological assets | Deferred tax assets temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Charged / (credited) to the statement of income | 9,176 | 3,242
Exchange differences | 6,643 | 3,242
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 0 | 0
(Credited) / charged to the statement of income | 9,176 | 3,242
Tax charge relating to cash flow hedge | 0 | 0
Exchange differences | (6,643) | (3,242)
Others | 0 | 0
Deferred income tax assets, ending balance | 2,533 | 0
Others | Deferred tax assets temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Charged / (credited) to the statement of income | (12,214) | 6,197
Exchange differences | (3,284) | (633)
Changes in deferred tax asset [Abstract] |  |
Deferred income tax assets, beginning balance | 6,438 | (584)
(Credited) / charged to the statement of income | (12,214) | 6,197
Tax charge relating to cash flow hedge | 0 | 0
Exchange differences | 3,284 | 633
Others | 194 | 192
Deferred income tax assets, ending balance | (2,298) | 6,438
Property, plant and equipment | Deferred tax liability temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Deferred income tax liabilities, beginning balance | 383,943 | 389,146
Charged / (credited) to the statement of income | (11,199) | 18,229
Farmlands revaluation | (144,971) | 62,988
Disposals of farmland | (2,265) | (10,492)
Exchange differences | 137,102 | (75,928)
Deferred income tax liabilities, ending balance | 362,610 | 383,943
Changes in deferred tax asset [Abstract] |  |
(Credited) / charged to the statement of income | (11,199) | 18,229
Exchange differences | (137,102) | 75,928
Investment property |  |
Changes in deferred tax liability [abstract] |  |
Deferred income tax liabilities, beginning balance | 15,888 |
Deferred income tax liabilities, ending balance |  | 15,888
Investment property | Deferred tax liability temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Deferred income tax liabilities, beginning balance |  | 8,979
Charged / (credited) to the statement of income | (17,396) | 9,760
Farmlands revaluation | 0 | 0
Disposals of farmland | 0 | 0
Exchange differences | 11,215 | (2,851)
Deferred income tax liabilities, ending balance | 9,707 |
Changes in deferred tax asset [Abstract] |  |
(Credited) / charged to the statement of income | (17,396) | 9,760
Exchange differences | (11,215) | 2,851
Biological assets | Deferred tax liability temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Deferred income tax liabilities, beginning balance | 23,380 | 30,461
Charged / (credited) to the statement of income | 550 | (2,984)
Farmlands revaluation | 0 | 0
Disposals of farmland | 0 | 0
Exchange differences | 8,679 | (4,097)
Deferred income tax liabilities, ending balance | 32,609 | 23,380
Changes in deferred tax asset [Abstract] |  |
(Credited) / charged to the statement of income | 550 | (2,984)
Exchange differences | (8,679) | 4,097
Others | Deferred tax liability temporary differences |  |
Changes in deferred tax liability [abstract] |  |
Deferred income tax liabilities, beginning balance | 22,708 | 9,810
Charged / (credited) to the statement of income | (8,815) | 12,460
Farmlands revaluation | 0 | 0
Disposals of farmland | 0 | 0
Exchange differences | (2,785) | 438
Deferred income tax liabilities, ending balance | 11,108 | 22,708
Changes in deferred tax asset [Abstract] |  |
(Credited) / charged to the statement of income | (8,815) | 12,460
Exchange differences | $ 2,785 | $ (438)

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 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 Increase (Decrease) In Deferred Tax Liability, Disposal + References No definition available. + Details
Name: | agro_IncreaseDecreaseInDeferredTaxLiabilityDisposal
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Fair Value Adjustment, Property, Plant and Equipment + References No definition available. + Details
Name: | agro_IncreaseDecreaseThroughFairValueAdjustmentPropertyPlantAndEquipment
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 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + 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 1 -IssueDate 2024-01-01 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_90&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81&doctype=Standard -URIDate 2024-03-27 + 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: | 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_BorrowingsDeferredTaxAssetsMember
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_OthersDeferredTaxAssetsNettingMember
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: |