Adecoagro S.A. | CIK:0001499505 | 3

  • Filed: 4/27/2018
  • Entity registrant name: Adecoagro S.A. (CIK: 0001499505)
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    • ifrs-full:DisclosureOfCostOfSalesExplanatory

    Cost of goods sold and services rendered

    As of December 31, 2017:
     
    2017
     
    Crops
     
    Rice
     
    Dairy
     
    All other
    segments
     
    Sugar,
    Ethanol and
    Energy
     
    Total
    Finished goods at the beginning of 2017 (Note 19)
    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 (Note 19)
    (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.
     
    As of December 31, 2016:
     
    2016
     
    Crops
     
    Rice
     
    Dairy
     
    All other
    segments
     
    Sugar,
    Ethanol and
    Energy
     
    Total
    Finished goods at the beginning of 2016
    16,034

     
    6,904

     
    55

     
    —

     
    24,631

     
    47,624

    Cost of production of manufactured products (Note 6)
    478

     
    61,254

     
    371

     
    206

     
    376,791

     
    439,100

    Purchases
    25,954

     
    22,303

     
    4,414

     
    —

     
    89,745

     
    142,416

    Agricultural produce
    110,252

     
    —

     
    27,628

     
    —

     
    —

     
    137,880

    Transfer to raw material
    (8,603
    )
     
    —

     
    —

     
    —

     
    —

     
    (8,603
    )
    Direct agricultural selling expenses
    19,077

     
    —

     
    —

     
    —

     
    —

     
    19,077

    Tax recoveries (i)
    —

     
    —

     
    —

     
    —

     
    (24,156
    )
     
    (24,156
    )
    Changes in net realizable value of agricultural produce after harvest
    (5,841
    )
     
    —

     
    —

     
    —

     
    —

     
    (5,841
    )
    Finished goods at the end of December 31, 2016 (Note 19)
    (13,117
    )
     
    (5,473
    )
     
    —

     
    —

     
    (49,601
    )
     
    (68,191
    )
    Exchange differences
    (2,503
    )
     
    (1,414
    )
     
    103

     
    6

     
    3,083

     
    (725
    )
    Cost of goods sold and services rendered, and direct agricultural selling expenses
    141,731

     
    83,574

     
    32,571

     
    212

     
    420,493

     
    678,581

     
    (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, 2015:
     
    2015
     
    Crops
     
    Rice
     
    Dairy
     
    All other
    segments
     
    Sugar,
    Ethanol and
    Energy
     
    Total
    Finished goods at the beginning of 2015
    21,056

     
    4,656

     
    76

     
    —

     
    50,087

     
    75,875

    Cost of production of manufactured products (Note 6)
    67

     
    60,445

     
    624

     
    603

     
    273,127

     
    334,866

    Purchases
    27,625

     
    13,520

     
    920

     
    —

     
    48,610

     
    90,675

    Agricultural produce
    93,536

     
    —

     
    31,563

     
    —

     
    —

     
    125,099

    Transfer to raw material
    (6,237
    )
     
    —

     
    —

     
    —

     
    —

     
    (6,237
    )
    Direct agricultural selling expenses
    29,179

     
    —

     
    —

     
    —

     
    —

     
    29,179

    Tax recoveries (i)
    —

     
    —

     
    —

     
    —

     
    (16,196
    )
     
    (16,196
    )
    Changes in net realizable value of agricultural produce after harvest
    14,691

     
    —

     
    —

     
    —

     
    —

     
    14,691

    Finished goods at the end of December 31, 2015
    (16,034
    )
     
    (6,904
    )
     
    (55
    )
     
    —

     
    (24,631
    )
     
    (47,624
    )
    Exchange differences
    (9,596
    )
     
    (2,642
    )
     
    (98
    )
     
    —

     
    (30,206
    )
     
    (42,542
    )
    Cost of goods sold and services rendered, and direct agricultural selling expenses
    154,287

     
    69,075

     
    33,030

     
    603

     
    300,791

     
    557,786

     
    (i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.