Selling, general and administrative expenses Other operating income Other operating expenses ASSETS Intangible assets Inventories Biological assets Agricultural produce Prepayments Taxes recoverable and prepaid Trade accounts receivable EQUITY AND LIABILITIES Share capital Revaluation reserve Translation reserve Bank borrowings Bonds issued Lease liabilities Trade accounts payable Bank borrowings Interest payable Lease liabilities Cumulative translation difference Equity holders of the Parent Non-controlling interests Equity holders of the Parent Non-controlling interests CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Transfer from revaluation reserve to retained earnings Dividends declared by subsidiaries Non-controlling interests arising in a business combination Translation differences on revaluation reserve Finance costs Finance income Loss on disposal of property, plant and equipment and other non-current assets Non-cash adjustments to reconcile profit before tax to net cash flows Adjustments for Decrease Increase in Agricultural Produce Adjustments for decrease (increase) in agricultural produce to reconcile profit (loss) to net cash flow from (used in) operating activities. Change in agricultural produce Change in biological assets Change in inventories Adjustments for Decrease Increase in Prepayments Made Adjustments for decrease (increase) in prepayments made to reconcile profit (loss) to net cash flow from (used in) operating activities. Change in prepayments made Adjustments for Decrease Increase in Taxes Recoverable and Prepaid Adjustments for decrease (increase) in taxes recoverable and prepaid to reconcile profit (loss) to net cash flow from (used in) operating activities. Change in taxes recoverable and prepaid Change in trade accounts receivable Change in trade accounts payable Income taxes paid Interest paid Depreciation and amortization expense Payments for Prepayments and Capitalized Initial Direct Costs under Lease Contracts Prepayments and capitalized initial direct costs under lease contracts The cash outflow for the prepayments and capitalized initial direct costs under lease contracts. Purchases of property, plant and equipment Purchases of non-current biological assets Repayment of bank borrowings Repayment of lease liabilities Dividends paid by subsidiaries to non-controlling shareholders Net foreign exchange difference on cash and cash equivalents Net change in fair value of biological assets and agricultural produce Net change in fair value of biological assets and agricultural produce ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT SHARE CAPITAL TREASURY SHARES ADDITIONAL PAID-IN CAPITAL RETAINED EARNINGS TRANSLATION RESERVE OPERATING ACTIVITIES Purchases of intangible assets OTHER COMPREHENSIVE INCOME ITEMS THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS: REVALUATION RESERVE CORPORATE INFORMATION CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY SEGMENT INFORMATION REVENUE COST OF SALES SELLING, GENERAL AND ADMINISTRATIVE EXPENSES OTHER OPERATING INCOME OTHER OPERATING EXPENSES DEFERRED INCOME FINANCE COSTS INCOME TAX PROPERTY, PLANT AND EQUIPMENT RIGHT-OF-USE ASSETS AND LEASE LIABILITIES INTANGIBLE ASSETS GOODWILL NON-CURRENT FINANCIAL ASSETS AND OTHER CURRENT FINANCIAL ASSETS BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE INVENTORIES TAXES RECOVERABLE AND PREPAID TRADE ACCOUNTS RECEIVABLE CASH AND CASH EQUIVALENTS SHAREHOLDERS’ EQUITY OTHER CURRENT LIABILITIES RELATED PARTY BALANCES AND TRANSACTIONS CONTINGENCIES AND CONTRACTUAL COMMITMENTS FAIR VALUE OF FINANCIAL INSTRUMENTS PENSIONS AND RETIREMENT PLANS EARNINGS PER SHARE SUBSEQUENT EVENTS AUTHORIZATION OF THE CONSOLIDATED FINANCIAL STATEMENTS Disclosure of information about employees Disclosure of subsidiaries Statement of IFRS compliance Disclosure of going concern Description of accounting policy for functional currency Description of accounting policy for subsidiaries Description of accounting policy for financial instruments at fair value through profit or loss Description of accounting policy for finance costs Description of accounting policy for interest income and expense Description of accounting policy for discounts and rebates Description of accounting policy for depreciation expense Description of accounting policy for repairs and maintenance Description of accounting policy for impairment of financial assets Description of accounting policy for impairment of non-financial assets Description of accounting policy for deferred income tax Description of accounting policy for derecognition of financial instruments Disclosure of profit (loss) from operating activities Disclosure of general and administrative expense Disclosure of auditors' remuneration Disclosure of other operating income (expense) Disclosure of government grants Disclosure of finance income (cost) Disclosure of interest income (expense) Disclosure of interest expense Disclosure of deferred taxes Disclosure of depreciation and amortisation expense Disclosure of prepayments and other assets Disclosure of collateral Disclosure of intangible assets and goodwill Disclosure of allowance for credit losses Disclosure of share capital, reserves and other equity interest Disclosure of provisions Description of accounting policy for transactions with related parties COMPENSATION OF KEY MANAGEMENT PERSONNEL AND LOANS TO KEY MANAGEMENT PERSONNEL Disclosure of fair value measurement RISK MANAGEMENT POLICIES Disclosure of effect of changes in foreign exchange rates Description of accounting policy for employee benefits Description of accounting policy for earnings per share Deferred income BANK BORROWINGS Gross profit Increase in revaluation reserve of property, plant and equipment Deferred Tax Charged Directly to Revaluation Reserve Deferred tax charged directly to revaluation reserve The amount of deferred tax charged directly to revaluation reserve. ITEMS THAT MAY BE RECLASSIFIED TO PROFIT OR LOSS: Total comprehensive (loss)/income attributable to: Long-term deposits Contract liabilities NONCONTROLLING INTERESTS Loss on impairment of goodwill and property, plant and equipment Operating cash flows before movements in working capital Change in contract liabilities Change in other current liabilities Cash generated by operations Net cash flows from operating activities INVESTING ACTIVITIES Net cash flows used in investing activities FINANCING ACTIVITIES Net increase in cash and cash equivalents Consent Solicitation Payment Classified as Financing Activities Consent solicitation payment The cash outflow for consent solicitation payment, classified as financing activities. Deferred Tax on Revaluation of Property Plant and Equipment Deferred tax on revaluation of property, plant and equipment The amount of deferred tax on revaluation of property, plant and equipment. Description of accounting policy for intangible assets and goodwill Disclosure of debt instruments Foreign exchange loss Income tax (expense)/benefit PROFIT/(LOSS) ATTRIBUTABLE TO: EARNINGS/(LOSS) PER SHARE Basic and diluted earnings/(loss) per share (USD per share) NON-CURRENT ASSETS CURRENT ASSETS EQUITY NON-CURRENT LIABILITIES CURRENT LIABILITIES Bonds issued Profit/(loss) for the year Other comprehensive income/(loss) Profit/(loss) before tax (Loss)/profit before tax Released deferred expense Foreign exchange loss Change in other current financial assets Adjustments for Change in Allowance for Expected Credit Losses and Direct Write Offs Change in allowance for expected credit losses and direct write-offs Adjustments for change in allowance for expected credit losses and direct write-offs to reconcile profit (loss) to net cash flow from (used in) operating activities. Withdrawals/(investments) in short-term deposits Loans provided Divestments/(Investments) in financial assets Repayment of bonds issued SUMMARY OF MATERIAL ACCOUNTING POLICIES BASIS OF PRESENTATION AND ACCOUNTING ADOPTION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS STANDARDS AND INTERPRETATIONS IN ISSUE BUT NOT EFFECTIVE FUNCTIONAL AND PRESENTATION CURRENCY BASIS OF CONSOLIDATION FAIR VALUE MEASUREMENT BORROWING COSTS CONTINGENT LIABILITIES AND ASSETS SEGMENT INFORMATION REVENUE RECOGNITION GOVERNMENT GRANTS PROPERTY, PLANT, AND EQUIPMENT INTANGIBLE ASSETS RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETS OTHER THAN GOODWILL AND IMPAIRMENT OF GOODWILL INCOME TAXES INVENTORIES BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE FINANCIAL INSTRUMENTS FINANCIAL ASSETS FINANCIAL LIABILITIES TRADE ACCOUNTS RECEIVABLE CASH AND CASH EQUIVALENTS BANK BORROWINGS, CORPORATE BONDS ISSUED, AND OTHER LONG-TERM PAYABLES TRADE AND OTHER ACCOUNTS PAYABLE PROVISIONS KEY SOURCES OF ESTIMATION UNCERTAINTY TAXATION AND LEGAL ISSUES CONTRACTUAL COMMITMENTS ON THE PURCHASE OF PROPERTY, PLANT, AND EQUIPMENT CAPITAL MANAGEMENT CREDIT RISK LIQUIDITY RISK CURRENCY RISK, INTEREST RATE RISK, LIVESTOCK DISEASES RISK AND COMMODITY PRICE AND PROCUREMENT RISK FINANCE INCOME AND FINANCE COSTS Disclosure of non-controlling interests FINANCE INCOME Disclosure of interest income Net cash flows used in/(from) financing activities OPERATING ENVIRONMENT