v3.26.1
ACQUISITIONS AND DISPOSITIONS (Tables)
 6 Months Ended
Jun. 30, 2026
Business Combination, Asset Acquisition And Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Total Purchase Consideration Transferred
The following table summarizes the total purchase consideration transferred in exchange for 100% of the outstanding equity and repayment of certain debt of Viterra:
(US$ in millions)
Fair value of Bunge stock issued (1)
$5,340 
Cash consideration (2)
1,880 
Repayment of certain debt of Viterra3,554 
Effective settlement of pre-existing relationships (157)
Total purchase consideration$10,617 
(1)     Based on Bunge's closing share price on the New York Stock Exchange as of July 2, 2025 of $81.39 per share.
(2)     Represents the base amount of cash consideration transferred to the Sellers, adjusted for certain items per the terms of the Business Combination Agreement.
Schedule of Final Allocation of the Fair Value of Assets Acquired and Liabilities Assumed The following table summarizes the final allocation of the fair value of assets acquired and liabilities assumed as of the Acquisition date, as included in Bunge's condensed consolidated balance sheet.
(US$ in millions)July 2, 2025
Cash and cash equivalents$1,143 
Time deposits under trade structured finance program481 
Trade accounts receivable1,301 
Inventories5,720 
Assets held for sale688 
Other current assets2,575 
Property, plant and equipment5,025 
Operating lease assets781 
Other intangible assets (1)
24 
Investments in affiliates378 
Deferred income taxes191 
Other non-current assets256 
Total assets acquired18,563 
Liabilities
Short-term debt1,131 
Current portion of long-term debt (2)
1,231 
Letter of credit obligations under trade structured finance program481 
Trade accounts payable1,520 
Current operating lease obligations248 
Liabilities held for sale 227
Other current liabilities2,050 
Long-term debt (2)
2,206 
Deferred income taxes622 
Non-current operating lease obligations482 
Other non-current liabilities288 
Net assets acquired8,077 
Less: Noncontrolling interests(340)
Goodwill (3)
2,880 
Fair value of consideration transferred$10,617 
(1)    Other intangible assets primarily consists of a trademark with a useful life of one year.
(2)    Debt is required to be measured at fair value under the acquisition method of accounting. The fair value of Viterra's aggregate principal of $1.95 billion notes and 1.2 billion Euro notes assumed in the Acquisition was $3.3 billion. The $97 million discount to par value will accrete to interest expense over the remaining term of the notes.
(3)    Goodwill was assigned to reportable segments as follows, $1,156 million to Softseed Processing and Refining, $896 million to Soybean Processing and Refining, and $828 million to Grain Merchandising and Milling. The
goodwill is primarily attributable to expected synergies and the assembled workforce of Viterra. None of the goodwill is expected to be deductible for income tax purposes. Goodwill is not amortized to earnings but instead will be reviewed at least annually for impairment.The following table summarizes the preliminary allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date, as included in Bunge's condensed consolidated balance sheet. Net assets acquired were primarily recorded in the Tropical Oils and Specialty Ingredients and Soybean Processing and Refining segments.
(US$ in millions)March 1,
2026
Trade accounts receivable $24 
Inventories48 
Other current assets9 
Property, plant and equipment, net60 
Intangibles8 
Total assets acquired149 
Liabilities
Trade accounts payable and accrued liabilities39 
Other current liabilities6 
Net assets acquired104 
Goodwill1 
Fair value of consideration transferred$105 
Schedule of Assets and Liabilities of the Disposal Group
The following table presents the disposal group's major classes of assets and liabilities included in Assets held for sale and Liabilities held for sale, respectively, on the condensed consolidated balance sheet as of June 30, 2026. Intercompany balances between the disposal group and other Bunge consolidated entities have been omitted. Assets held for sale comprise $200 million and $2 million under the Tropical Oils and Specialty Ingredients segment and Corporate and Other, respectively. Liabilities held for sale comprise $60 million and $2 million under the Tropical Oils and Specialty Ingredients segment and Corporate and Other, respectively.
(US$ in millions)June 30,
2026
Trade accounts receivable $41 
Inventories38 
Other current assets18 
Property, plant and equipment, net89 
Operating lease assets2 
Goodwill & Other intangible assets, net12 
Other non-current assets2 
Total assets held for sale$202 
Trade accounts payable and accrued liabilities$49 
Other current liabilities1 
Deferred income taxes1 
Other non-current liabilities11 
Total liabilities held for sale$62