XML 73 R66.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Related party transactions (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2018
Related party transactions [abstract] |
Schedule of company's senior management | The Company’s Senior Management in the Operation Center in Argentina is composed of as follows:
Name | Date of Birth | Position | Actual position since
Eduardo S. Elsztain | 01/26/1960 | General Manager | 1991
Daniel R. Elsztain | 12/22/1972 | Operating Manager | 2012
Arnaldo Jawerbaum | 08/13/1966 | Investment Manager | 2017
Matías I. Gaivironsky | 02/23/1976 | Administrative and Financial Manager | 2011
The Company’s Senior Management in the Operation Center in Israel is composed of as follows:
Name | Date of Birth | Position | Actual position since
Sholem Lapidot | 22/10/1979 | General Manager | 2016
Gil Kotler | 10/04/1966 | Financial Manager | 2016
Aaron Kaufman | 03/03/1970 | Vice president and General Assessor | 2016
Schedule of balances with related parties | The following is a summary presentation of the balances with related parties as of June 30, 2018 and 2017:
Item | June 30, 2018 | June 30, 2017
Trade and other receivables | 748 | 1,434
Investments in financial assets | 343 | 324
Trade and other payables | (191) | (172)
Borrowings | (10) | (11)
Total | 890 | 1,575
Related company | June 30, 2018 | June 30, 2017 | Description of transaction | Item
Manibil S.A. | 72 | 84 | Contributions in advance | Trade and other receivables
New Lipstick LLC | 585 | - | Loans granted | Trade and other receivables
| 7 | - | Reimbursement of expenses receivables | Trade and other receivables
Condor | - | 8 | Dividends receivables | Trade and other receivables
| 135 | 82 | Public companies securities | Investments in financial assets
LRSA | 29 | 29 | Leases and/or rights of use | Trade and other receivables
| (1) | - | Reimbursement of expenses not yet paid | Trade and other payables
| 7 | - | Dividends receivables | Trade and other receivables
Other associates and joint ventures | - | - | Loans granted | Trade and other receivables
| 1 | 8 | Reimbursement of expenses receivables | Trade and other receivables
| - | (5) | Commissions | Trade and other payables
| (10) | (11) | Loans received | Borrowings
| (1) | - | Leases and/or rights of use not yet paid | Trade and other payables
| 4 | 3 | Leases and/or rights of use receivables | Trade and other receivables
| 1 | 5 | Management fees receivables | Trade and other receivables
| 7 | - | Loans granted | Trade and other receivables
| - | (1) | Advertising spaces not yet paid | Trade and other payables
| - | 1 | Share-based payments | Trade and other receivables
| 1 | - | Long-term incentive plan | Trade and other receivables
| (1) | (1) | Reimbursement of expenses not yet paid | Trade and other payables
Total associates and joint ventures | 836 | 202 |  |
Cresud | (16) | (36) | Reimbursement of expenses not yet paid | Trade and other payables
| (56) | (22) | Corporate services not yet paid | Trade and other payables
| 208 | 242 | NCN | Investments in financial assets
| - | 5 | Leases and/or rights of use receivables | Trade and other receivables
| (2) | - | Leases and/or rights of use not yet paid | Trade and other payables
| (22) | - | Management fee | Trade and other payables
| (3) | - | Share-based payments | Trade and other payables
| - | (1) | Long-term incentive plan | Trade and other payables
Total parent company | 109 | 188 |  |
IFISA | - | 1,283 | Loans granted | Trade and other receivables
Taaman | - | (24) | Leases and/or rights of use not yet paid | Trade and other payables
Willifood | - | (29) | Leases and/or rights of use not yet paid | Trade and other payables
RES LP | 2 | - | Reimbursement of expenses receivables | Trade and other receivables
| 19 | - | Dividends receivables | Trade and other receivables
Directors | (83) | (44) | Fees for services received | Trade and other payables
Others (1) | 1 | 1 | Leases and/or rights of use receivables | Trade and other receivables
| 7 | 2 | Fees not yet paid | Trade and other receivables
| (1) | (4) | Fees for services received | Trade and other payables
Total others | (55) | 1,185 |  |
Total at the end of the year | 890 | 1,575 |  |
(1) Includes CAMSA. Avenida compras and Avenida Inc., Estudio Zang, Bergel & Viñes, Austral Gold, Fundación IRSA, Hamonet S.A., Museo de los Niños.
Schedule of results with related parties | The following is a summary of the results with related parties for the years ended June 30, 2018 and 2017:
Related party | June 30, 2018 | June 30, 2017 | June 30, 2016 | Description of transaction
BACS | 17 | 1 | 6 | Leases and/or rights of use
| - | 39 | 21 | Financial operations
Adama | - | 293 | 16 | Corporate services
Manibil | 38 | - | - | Corporate services
Condor | 119 | 235 | 122 | Financial operations
La Rural S.A. | 12 | - | - | Leases and/or rights of use
| 13 | - | - | Financial operations
Tarshop | 16 | 14 | 12 | Leases and/or rights of use
ISPRO - Mehadrin | 117 | - | 57 | Corporate services
Other associates and joint ventures | 1 | (4) | (8) | Financial operations
| 7 | 16 | 3 | Leases and/or rights of use
| 5 | - | - | Fees and remunerations
| (1) | - | - | Corporate services
| - | 4 | 3 | Management fees
Total associates and joint ventures | 344 | 598 | 232 |
Cresud | 5 | 2 | 7 | Leases and/or rights of use
| (227) | (177) | (121) | Corporate services
| 151 | 62 | 74 | Financial operations
Total parent company | (71) | (113) | (40) |
IFISA | 56 | (116) | 31 | Financial operations
Directors | (218) | (113) | (146) | Fees and remunerations
Estudio Zang, Bergel & Viñes | (15) | - | - | Fees and remunerations
Taaman | 157 | - | - | Corporate services
Fundación IRSA | (13) | - | - | Donations
Exportaciones Agroindustriales Arg. | (21) | - | - | Corporate services
BHN Vida S.A. | 4 | 18 | - | Leases and/or rights of use
Willifood | 134 | - | - | Corporate services
Others (1) | 5 | - | - | Corporate services
| 1 | 4 | (1) | Leases and/or rights of use
| 13 | - | - | Financial operations
| - | (9) | (8) | Donations
| 4 | - | - | Fees and remunerations
| - | (4) | (5) | Legal services
Total others | 107 | (220) | (129) |
Total at the end of the year | 380 | 265 | 63 |
(1) It includes Isaac Elsztain e Hijos, CAMSA. Hamonet S.A., Ramat Hanassi, Estudio Zang, Bergel & Viñes, and Fundación IRSA.
Schedule of transactions with related parties | The following is a summary of the transactions with related parties for the years ended June 30, 2018 and 2017:
Related party | June 30, 2018 | June 30, 2017 | Description of the operation
La Rural S.A. | 34 | 9 | Dividends received
Cyrsa | - | 7 | Dividends received
Baicom | - | 1 | Dividends received
NPSF | 9 | 12 | Dividends received
Manaman | 25 | 36 | Dividends received
Manibil | - | 19 | Dividends received
Ramat Hanassi | 20 | - | Dividends received
PBEL | - | - | Dividends received
EMCO | 91 | 101 | Dividends received
Aviareps | - | 36 | Dividends received
Tourism & Recreation Holdings Ltd. | 25 | 7 | Dividends received
Condor | 55 | 22 | Dividends received
Banco Hipotecario | 60 | - | Dividends received
Cresud | 882 | - | Dividends paid
Helmir | 5 | - | Dividends paid
Total distribution | 1,206 | 250 |
Manibil | 45 | 38 | Irrevocable contributions
Puerto Retiro | - | 2 | Irrevocable contributions
Avenida Inc. | 7 | - | Irrevocable contributions
Ramat Hanassi | 9 | 102 | Irrevocable contributions
PBS-Romania | - | 7 | Irrevocable contributions
Secdo / SixGill | 34 | - | Irrevocable contributions
PBEL | - | 8 | Irrevocable contributions
Secured Touch | 5 | - | Irrevocable contributions
Open Legacy | 17 | - | Irrevocable contributions
Quality | 39 | 3 | Irrevocable contributions
Total subsidiaries contributions | 156 | 160 |
IFISA (see Note 4.) | 1,968 | - | Acquisition of non-controlling interest
Total other transactions | 2,124 | 160 |

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2018-01-01 -Paragraph 18 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=24&date=2018-03-01&anchor=para_18&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_RelatedPartyTransactionsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular information about balances with related parties. + References No definition available. + Details
Name: | irsa_DisclosureOfBalancesWithRelatedPartiesExplanatory
Namespace Prefix: | irsa_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular information about senior management remuneration. + References No definition available. + Details
Name: | irsa_DisclosureOfSeniorManagementRemunerationExplanatory
Namespace Prefix: | irsa_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for results with related parties explanatory. + References No definition available. + Details
Name: | irsa_ScheduleOfResultsWithRelatedPartiesExplanatory
Namespace Prefix: | irsa_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration