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Groups of assets and liabilities held for sale | 12 Months Ended
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Jun. 30, 2019
Groups of Assets and Liabilities Held For Sale [Abstract] |
Groups of assets and liabilities held for sale |
31. | Groups of assets and liabilities held for sale
As mentioned in Note 4.F., the investment in Israir has been reclassified to "Group of assets and liabilities held for sale". Pursuant to IFRS 5, assets and liabilities held for sale have been valued at the lower between their carrying value and fair value less cost of sale. Given some assets' carrying value was higher, an impairment loss of Ps. 465 has been recorded for the year ended June 30, 2017. The following table shows the main assets and liabilities classified as held for sale:
|  | June 30, 2019 |  |  | June 30, 2018 |
Property, plant and equipment |  |  | 4,428 |  |  |  | 4,197 |
Intangible assets |  |  | 95 |  |  |  | 50 |
Investments in associates |  |  | 418 |  |  |  | 73 |
Deferred income tax assets |  |  | 203 |  |  |  | 160 |
Investment properties |  |  | 84 |  |  |  | 811 |
Income tax credits |  |  | - |  |  |  | - |
Trade and other receivables |  |  | 2,101 |  |  |  | 2,246 |
Cash and cash equivalents |  |  | 716 |  |  |  | 540 |
Total assets held-for-sale |  |  | 8,045 |  |  |  | 8,077 |
Trade and other payables |  |  | 3,390 |  |  |  | 3,045 |
Employee benefits |  |  | 202 |  |  |  | 233 |
Deferred income tax liability |  |  | 36 |  |  |  | 25 |
Borrowings |  |  | 2,065 |  |  |  | 1,742 |
Total liabilities held-for-sale |  |  | 5,693 |  |  |  | 5,045 |
Total net assets held-for-sale |  |  | 2,352 |  |  |  | 3,032 |

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