XML 183 R43.htm IDEA: XBRL DOCUMENT
v3.19.3

Financial risk management and fair value estimates (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2019
Financial Risk Management and Fair Value Estimates [Abstract] |
Schedule of net carrying amounts of the Company's financial instruments broken down by the functional currencies |
|  | Net monetary position (liability) / asset |
Functional currency |  | June 30, 2019 |  |  | June 30, 2018 |
|  | US$ |  |  | US$ |
Argentine Peso |  |  | (14,787 | ) |  |  | (20,729 | )
Uruguayan Peso |  |  | (192 | ) |  |  | (573 | )
Total |  |  | (14,979 | ) |  |  | (21,302 | )
Schedule of Group's derivative financial liabilities to the contractual maturity date. | 1) Operations Center in Argentina
June 30, 2019 |  | Less than 1 year |  |  | Between 1 and 2 years |  |  | Between 2 and 3 years |  |  | Between 3 and 4 years |  |  | More than 4 years |  |  | Total |
Trade and other payables |  |  | 1,538 |  |  |  | 234 |  |  |  | 102 |  |  |  | 1 |  |  |  | 270 |  |  |  | 2,145 |
Borrowings (excluding finance leases liabilities) |  |  | 9,173 |  |  |  | 13,687 |  |  |  | 2,649 |  |  |  | 1,732 |  |  |  | 15,303 |  |  |  | 42,544 |
Purchase obligations |  |  | 1,278 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,278 |
Finance leases obligations |  |  | 11 |  |  |  | 4 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 16 |
Derivative Financial Instruments |  |  | 13 |  |  |  | 8 |  |  |  | 4 |  |  |  | 1 |  |  |  | - |  |  |  | 26 |
Total |  |  | 12,013 |  |  |  | 13,933 |  |  |  | 2,756 |  |  |  | 1,734 |  |  |  | 15,573 |  |  |  | 46,009 |
June 30, 2018 |  | Less than 1 year |  |  | Between 1 and 2 years |  |  | Between 2 and 3 years |  |  | Between 3 and 4 years |  |  | More than 4 years |  |  | Total |
Trade and other payables |  |  | 1,987 |  |  |  | 198 |  |  |  | 19 |  |  |  | 16 |  |  |  | 5 |  |  |  | 2,225 |
Borrowings (excluding finance leases liabilities) |  |  | 5,969 |  |  |  | 12,114 |  |  |  | 12,146 |  |  |  | 1,923 |  |  |  | 17,813 |  |  |  | 49,965 |
Finance leases obligations |  |  | 11 |  |  |  | 9 |  |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | 23 |
Derivative Financial Instruments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 72 |  |  |  | 72 |
Total |  |  | 7,967 |  |  |  | 12,321 |  |  |  | 12,168 |  |  |  | 1,939 |  |  |  | 17,890 |  |  |  | 52,285 |
2) Operations Center in Israel
June 30, 2019 |  | Less than 1 year |  |  | Between 1 and 2 years |  |  | Between 2 and 3 years |  |  | Between 3 and 4 years |  |  | More than 4 years |  |  | Total |
Trade and other payables |  |  | 15,123 |  |  |  | 298 |  |  |  | 143 |  |  |  | - |  |  |  | - |  |  |  | 15,564 |
Borrowings (excluding finance leases liabilities) |  |  | 46,984 |  |  |  | 38,377 |  |  |  | 40,660 |  |  |  | 63,834 |  |  |  | 137,223 |  |  |  | 327,078 |
Finance leases obligations |  |  | 24 |  |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 48 |
Purchase obligations |  |  | 2,996 |  |  |  | 955 |  |  |  | 525 |  |  |  | 346 |  |  |  | - |  |  |  | 4,822 |
Derivative Financial Instruments |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 24 |
Total |  |  | 65,151 |  |  |  | 39,654 |  |  |  | 41,328 |  |  |  | 64,180 |  |  |  | 137,223 |  |  |  | 347,536 |
June 30, 2018 |  | Less than 1 year |  |  | Between 1 and 2 years |  |  | Between 2 and 3 years |  |  | Between 3 and 4 years |  |  | More than 4 years |  |  | Total |
Trade and other payables |  |  | 18,793 |  |  |  | 1,853 |  |  |  | 2,063 |  |  |  | - |  |  |  | - |  |  |  | 22,709 |
Borrowings (excluding finance leases liabilities) |  |  | 46,257 |  |  |  | 41,443 |  |  |  | 34,624 |  |  |  | 36,924 |  |  |  | 177,529 |  |  |  | 336,777 |
Finance leases obligations |  |  | 25 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 25 |
Purchase obligations |  |  | 6,100 |  |  |  | 2,836 |  |  |  | 994 |  |  |  | 540 |  |  |  | 356 |  |  |  | 10,826 |
Derivative Financial Instruments |  |  | 12 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |
Total |  |  | 71,187 |  |  |  | 46,132 |  |  |  | 37,681 |  |  |  | 37,464 |  |  |  | 177,885 |  |  |  | 370,349 |
Schedule of Group's key metrics in relation to managing its capital structure | Operation Center in Argentina
|  | June 30, 2019 |  |  | June 30, 2018 |
Gearing ratio (i) |  |  | 53.60 | % |  |  | 39.57 | %
Debt ratio (ii) |  |  | 47.54 | % |  |  | 39.65 | %
Operation Center in Israel
|  | June 30, 2019 |  |  | June 30, 2018 |
Gearing ratio (i) |  |  | 89.57 | % |  |  | 82.10 | %
Debt ratio (ii) |  |  | 149.40 | % |  |  | 148.46 | %
(i) | Calculated as total of borrowings over total borrowings plus equity attributable equity holders of the parent company.
(ii) | Calculated as total borrowings over total properties (including trading properties, property, plant and equipment, investment properties and rights to receive units under barter agreements).

X
- Definition The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 39 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_39_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_MaturityAnalysisForDerivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represent disclosure of key metrics in relation to capital structure explanatory. + References No definition available. + Details
Name: | irsa_DisclosureOfKeyMetricsInRelationToCapitalStructureExplanatory
Namespace Prefix: | irsa_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represent disclosure of net carrying amount by the functional currencies explanatory. + References No definition available. + Details
Name: | irsa_DisclosureOfNetCarryingAmountsByTheFunctionalCurrenciesExplanatory
Namespace Prefix: | irsa_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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