OTHER CURRENT ASSETS (Tables)

9 Months Ended

Sep. 30, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Other Current Assets

Other current assets consist of the following:

(US$ in millions)	September 30, 2025		December 31, 2024
Unrealized gains on derivative contracts, at fair value	$	2,183	$	1,286
Prepaid commodity purchase contracts (1)	690		216
Secured advances to suppliers, net (2)	376		239
Recoverable taxes, net	533		315
Margin deposits	796		579
Marketable securities and other short-term investments (3)	1,848		484
Income taxes receivable	393		122
Prepaid expenses	475		164
Restricted cash	10		17
Disposition receivable (4)	80		100
Insurance recovery receivable (5)	—		52
Other	474		426
Total	$	7,858	$	4,000

(1)    Prepaid commodity purchase contracts represent advance payments against contracts for future deliveries of specified quantities of agricultural commodities. The balance includes certain advance payments on contracts with various unconsolidated investees see Note 14- Related Party Transactions.

(2)    Bunge provides cash advances to suppliers, primarily Brazilian soybean farmers, to finance a portion of the suppliers’ production costs. The balance includes certain advance payments on contracts with various unconsolidated investees see Note 14- Related Party Transactions. The Company does not bear any of the costs or operational risks associated with growing the related crops. The advances are largely collateralized by future crops and physical assets of the suppliers, carry a local market interest rate, and settle when the farmers' crops are harvested and sold. The secured

advances to suppliers are reported net of allowances of $16 million and $5 million at September 30, 2025, and December 31, 2024, respectively.

(-)    Interest earned on secured advances to suppliers of $8 million and $3 million for the three months ended September 30, 2025, and 2024, respectively, and $18 million and $20 million for the nine months ended September 30, 2025, and 2024, respectively, is included in Net sales in the condensed consolidated statements of income.

(3)    Marketable securities and other short-term investments - Bunge invests in foreign government securities, corporate debt securities, deposits, equity securities, and other securities. The following is a summary of amounts recorded in the Company's condensed consolidated balance sheets as marketable securities and other short-term investments.

(US$ in millions)	September 30, 2025		December 31, 2024
Foreign government securities	$	967	$	229
Certificates of deposit/time deposits	525		136
Equity securities	13		21
Other	343		98
Total	$	1,848	$	484

As of September 30, 2025, and December 31, 2024, $1,505 million and $386 million, respectively, of marketable securities and other short-term investments were recorded at fair value. All other investments were recorded at cost, and due to the short-term nature of these investments, their carrying values approximate fair values. For the three months ended September 30, 2025, and 2024, unrealized gains of $47 million and $7 million, respectively, have been recorded and recognized in Other income (expense) - net for investments held at September 30, 2025, and 2024. For the nine months ended September 30, 2025, and 2024, unrealized gains/(losses) of $52 million and $(1) million, respectively, have been recorded and recognized in Other income (expense) - net for investments held at September 30, 2025, and 2024.

(4)    On October 1, 2024, Bunge completed the sale of our 50% ownership share in BP Bunge Bioenergia to BP. In connection with the sale, a disposition receivable of $100 million was recorded at December 31, 2024 and collected in the first quarter of 2025. In addition, on March 4, 2025, Bunge completed the sale of 40% of its Spanish operating subsidiary, BISA, to Repsol. In connection with the sale, a disposition receivable of $80 million was recorded at September 30, 2025. See Note 2 - Acquisitions and Dispositions for further information.

(5)    In the year ended December 31, 2024, the Company recognized an insurance recovery related to the Ukraine-Russia war of $52 million attributable to business interruption. The insurance recovery was collected in the first quarter of 2025.

Schedule of Marketable Securities and Other Short-Term Investments

The following is a summary of amounts recorded in the Company's condensed consolidated balance sheets as marketable securities and other short-term investments.

(US$ in millions)	September 30, 2025		December 31, 2024
Foreign government securities	$	967	$	229
Certificates of deposit/time deposits	525		136
Equity securities	13		21
Other	343		98
Total	$	1,848	$	484