Adecoagro S.A. (ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory)

The following tables show the carrying amounts of financial assets and financial liabilities by category of financial instrument and reconciliation to the corresponding line item in the statements of financial position, as appropriate. Since the line items “Trade and other receivables, net” and “Trade and other payables” contain both financial instruments and non-financial assets or liabilities (such as other tax receivables or advance payments for services to be received in the future), the reconciliation is shown in the columns headed “Non-financial assets” and “Non-financial liabilities”.



	Loans and receivables	Assets at fair value through profit or loss	Subtotal financial assets	Non- financial assets	Total
December 31, 2017
Assets as per statement of financial position
Trade and other receivables	68,869	—	68,869	103,345	172,214
Derivative financial instruments	—	4,483	4,483	—	4,483
Cash and cash equivalents	269,195	—	269,195	—	269,195
Total	338,064	4,483	342,547	103,345	445,892



	Liabilities at fair value through profit or loss	Other financial liabilities at amortized cost	Subtotal financial liabilities	Non- financial liabilities	Total
Liabilities as per statement of financial position
Trade and other payables	—	86,066	86,066	13,184	99,250
Borrowings (excluding finance lease liabilities)(i)	—	817,853	817,853	—	817,853
Finance leases	—	105	105	—	105
Derivative financial instruments (i)	552	—	552	—	552
Total	552	904,024	904,576	13,184	917,760

(i) Effective July 1, 2013,the Group formally documented and designated cash flow hedging relationships to hedge the foreign exchange rate risk of a portion of its highly probable future sales in US dollars using a portion of its borrowings denominated in US dollars, currency forwards and foreign currency floating-to-fixed interest rate swaps (see Note 2).



	Loans and receivables	Assets at fair value through profit or loss	Subtotal financial assets	Non- financial assets	Total
December 31, 2016
Assets as per statement of financial position
Trade and other receivables	79,964	—	79,964	94,976	174,940
Derivative financial instruments	—	3,398	3,398	—	3,398
Cash and cash equivalents	158,568	—	158,568	—	158,568
Total	238,532	3,398	241,930	94,976	336,906



	Liabilities at fair value through profit or loss	Other financial liabilities at amortized cost	Subtotal financial liabilities	Non- financial liabilities	Total
Liabilities as per statement of financial position
Trade and other payables	—	81,142	81,142	12,443	93,585
Borrowings (excluding finance lease liabilities) (i)	—	635,215	635,215	—	635,215
Finance leases	—	181	181	—	181
Derivative financial instruments (i)	7,068	—	7,068	—	7,068
Total	7,068	716,538	723,606	12,443	736,049

Adecoagro S.A. | CIK:0001499505 |

ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory