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Cash flow information (Tables) | 12 Months Ended
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Jun. 30, 2018
Cash Flow Information |
Schedule of cash flows generated | Following is a detailed description of cash flows generated by the Group’s operations for the years ended June 30, 2018, 2017 and 2016:
| Nota | June 30, 2018 |  | June 30, 2017 |  | June 30, 2016
Profit for the year |  | 21,295 |  | 5,220 |  | 10,078
Profit for the year from discontinued operations |  | (12,479) |  | (4,093) |  | (817)
Adjustments for: |  |  |  |  |  |
Income tax | 18 | (124) |  | 2,766 |  | 6,325
Amortization and depreciation | 20 | 3,737 |  | 3,377 |  | 1,531
Loss from disposal of property, plant and equipment |  | (4) |  | 35 |  | (2)
Net gain from fair value adjustment of investment properties |  | (22,605) |  | (4,352) |  | (17,549)
Share-based payments |  | 23 |  | 72 |  | 41
(Recovery) Charge for impairment of property, plant and equipment |  | - |  | (12) |  | 26
Expenses from sale of investment properties |  | - |  | - |  | 32
Derecognition of intangible assets by TGLT agreement |  | - |  | 28 |  | -
Result from business combinations |  | - |  | (8) |  | -
Disposal of disused investment properties |  | - |  | - |  | 24
Gain from disposal of associates |  | (311) |  | - |  | (4)
Financial results, net |  | 19,334 |  | 4,052 |  | 5,036
Reversal of cumulative translation adjustment |  | - |  | (41) |  | (100)
Provisions and allowances |  | 372 |  | 113 |  | 191
Share of loss / (profit) of associates and joint ventures | 7 | 721 |  | (106) |  | (508)
Changes in operating assets and liabilities: |  |  |  |  |  |
(Increase) / decrease in inventories |  | (21) |  | 51 |  | 16
Decrease in trading properties |  | 499 |  | 510 |  | 189
Increase in trade and other receivables |  | (19) |  | (986) |  | (547)
Increase in trade and other payables |  | 907 |  | 147 |  | 160
Increase in salaries and social security liabilities |  | 53 |  | 48 |  | 20
Decrease in provisions |  | (202) |  | (85) |  | (127)
Net cash generated by continuing operating activities before income tax paid |  | 11,176 |  | 6,736 |  | 4,015
Net cash generated by discontinued operating activities before income tax paid |  | 4,144 |  | 3,280 |  | 892
Net cash generated by operating activities before income tax paid |  | 15,320 |  | 10,016 |  | 4,907
Schedule of reclassification of assets and liabilities held for sale | The following table shows balances incorporated as result of business combination / deconsolidation or reclassification of assets and liabilities to held for sale of subsidiaries:
|  | June 30, 2018 |  | June 30, 2017 |  | June 30, 2016
Investment properties |  | (4,382) |  | - |  | 29,586
Property, plant and equipment |  | (28,801) |  | 1,712 |  | 15,104
Trading properties |  | - |  | - |  | 2,656
Intangible assets |  | (6,188) |  | 19 |  | 6,603
Investments in associates and joint ventures |  | (365) |  | (74) |  | 9,268
Deferred income tax |  | - |  | 53 |  | (4,681)
Trade and other receivables |  | (11,905) |  | 591 |  | 9,713
Investment in financial assets |  | (2,846) |  | - |  | 5,824
Derivative financial instruments |  | (23) |  | - |  | (54)
Inventories |  | (5,896) |  | - |  | 1,919
Restricted assets |  | (91) |  | - |  | -
Group of assets held for sale |  | - |  | - |  | 91
Financial assets held for sale |  | - |  | - |  | 5,129
Trade and other payables |  | 22,933 |  | (917) |  | (19,749)
Salaries and social security liabilities |  | 2,389 |  | (148) |  | -
Borrowings |  | 21,050 |  | (660) |  | (60,306)
Provisions |  | 432 |  | 2 |  | (969)
Income tax and MPIT liabilities |  | 7 |  | 1 |  | (267)
Deferred income tax liabilities |  | 2,796 |  | - |  | -
Employee benefits |  | 1,254 |  | (47) |  | (405)
Net amount of non-cash assets incorporated / held for sale |  | (9,636) |  | 532 |  | (538)
Cash and cash equivalents |  | (5,554) |  | 150 |  | -
Non-controlling interest |  | 7,329 |  | 40 |  | (8,630)
Goodwill |  | 74 |  | (26) |  | 1,391
Net amount of assets incorporated / held for sale |  | (7,787) |  | 696 |  | (7,777)
Interest held before acquisition |  | - |  | 67 |  | -
Seller financing |  | (38) |  | - |  | -
Cash and cash equivalents incorporated / held for sale |  | - |  | (150) |  | 9,193
Net (outflow) inflow of cash and cash equivalents / assets and liabilities held for sale |  | (7,825) |  | 613 |  | 1,416
Schedule of detail of significant non-cash transactions | The following table shows a detail of significant non-cash transactions occurred in the years ended June 30, 2018, 2017 and 2016:
|  | June 30, 2018 |  | June 30, 2017 |  | June 30, 2016
Decrease in investments in associates and joint ventures through a decrease in borrowings |  | 199 |  | 9 |  | 9
Dividends distribution to non-controlling shareholders not yet paid |  | (1,529) |  | 64 |  | 64
Increase in investments in associates and joint ventures through a decrease in trade and other receivables |  | - |  | 49 |  | -
Increase in intangible assets through an increase in trade and other payables |  | - |  | 111 |  | -
Increase in investments in associates and joint ventures through a decrease in investments in financial assets |  | 4 |  | 702 |  | -
Increase in derivative financial instruments through a decrease in investments in financial assets |  | - |  | 24 |  | -
Payment of dividends through an increase in trade and other payables |  | 8 |  | - |  | -
Changes in non-controlling interest through a decrease in trade and other receivables |  | 1,380 |  | - |  | -
Increase in property, plant and equipment through an increase of trade and other payables |  | 793 |  | - |  | -
Increase in property, plant and equipment through an increase of borrowings |  | 9 |  | - |  | 116
Increase in investment properties through an increase in trade and other payables |  | 133 |  | - |  | -
Increase in investment properties through a decrease in trade and other receivables |  | 58 |  | - |  | -
Increase in trade and other receivables through an increase in borrowings |  | 109 |  | - |  | -
Increase in trading properties through an increase in borrowings |  | 2 |  | - |  | -
Increase in investment properties through an increase in borrowings |  | 27 |  | - |  | -
Decrease in investment in associates and joint ventures through dividends receivables not yet paid |  | 4 |  | - |  | -
Decrease in investment in associates and joint ventures through an increase in assets held for sale |  | 44 |  | - |  | -
Increase in financial operations through a decrease in investments in associates and joint ventures |  | 65 |  | - |  | -
Decrease in investment in associates and joint ventures through an increase in trade and other receivables |  | 7 |  | - |  | -
Increase in investment properties through a decrease in property, plant and equipment |  | - |  | - |  | 57
Increase in investment properties through an increase in trading properties |  | - |  | - |  | 302
Increase in investments in financial assets through a decrease in trade and other receivables |  | - |  | - |  | 71
Increase in investments in financial assets through an increase in trade and other payables |  | - |  | - |  | 180
Increase in non-controlling interest through a decrease in derivative financial instruments |  | - |  | - |  | 128
Increase in trading properties through a decrease in investment properties |  | 10 |  | - |  | 317
Increase in trading properties through an increase in trade and other payables |  | 62 |  | - |  | -
Increase in trading properties through a decrease in trade and other receivables |  | 31 |  | - |  | -
Increase in investment properties through a decrease in trading properties |  | 353 |  | - |  | -

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