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v3.19.3

Related party transactions (Tables) | 12 Months Ended
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Jun. 30, 2019
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:
Nombre |  | Fecha de Nacimiento |  | Posición |  | Posición actual desde
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
(*) | After the date of these financial statements, both have left their position in the Company
Schedule of balances with related parties | The following is a summary presentation of the balances with related parties as of June 30, 2019 and 2018:
Item |  | June 30, 2019 |  |  | June 30, 2018 |
Trade and other receivables |  |  | 984 |  |  |  | 1,673 |
Investments in financial assets |  |  | 1,301 |  |  |  | (69 | )
Trade and other payables |  |  | (334 | ) |  |  | (219 | )
Total |  |  | 1,951 |  |  |  | 1,385 |
Related company |  | June 30, 2019 |  |  | June 30, 2018 |  |  | Description of transaction |  | Item
Manibil S.A. |  |  | - |  |  |  | 112 |  |  | Contributions in advance |  | Trade and other receivables
New Lipstick LLC |  |  | 880 |  |  |  | 910 |  |  | Loans granted |  | Trade and other receivables
|  |  | 10 |  |  |  | 11 |  |  | Reimbursement of expenses receivables |  | Trade and other receivables
Condor |  |  | 166 |  |  |  | 210 |  |  | Public companies securities |  | Investments in financial assets
LRSA |  |  | - |  |  |  | 45 |  |  | Leases and/or rights of use |  | Trade and other receivables
|  |  | - |  |  |  | (2 | ) |  | Reimbursement of expenses not yet paid |  | Trade and other payables
|  |  | - |  |  |  | 11 |  |  | Dividends receivables |  | Trade and other receivables
Other associates and joint ventures |  |  | 1 |  |  |  | 14 |  |  | Reimbursement of expenses receivables |  | Trade and other receivables
|  |  | - |  |  |  | (16 | ) |  | Loans granted |  | Trade and other receivables
|  |  | (12 | ) |  |  | (2 | ) |  | Leases and/or rights of use not yet paid |  | Trade and other payables
|  |  | 12 |  |  |  | 6 |  |  | Leases and/or rights of use receivables |  | Trade and other receivables
|  |  | - |  |  |  | 2 |  |  | Management fees receivables |  | Trade and other receivables
|  |  | - |  |  |  | 2 |  |  | Share-based payments |  | Trade and other receivables
|  |  | 11 |  |  |  | (2 | ) |  | Reimbursement of expenses not yet paid |  | Trade and other payables
Total associates and joint ventures |  |  | 1,068 |  |  |  | 1,301 |  |  |  |  |
Cresud |  |  | (37 | ) |  |  | (25 | ) |  | Reimbursement of expenses not yet paid |  | Trade and other payables
|  |  | (114 | ) |  |  | (87 | ) |  | Corporate services not yet paid |  | Trade and other payables
|  |  | 1,135 |  |  |  | 324 |  |  | NCN |  | Investments in financial assets
|  |  | 5 |  |  |  | (3 | ) |  | Leases and/or rights of use receivables |  | Trade and other receivables
|  |  | (1 | ) |  |  | (34 | ) |  | Management fee |  | Trade and other payables
|  |  | (3 | ) |  |  | (5 | ) |  | Share-based payments |  | Trade and other payables
Total parent company |  |  | 985 |  |  |  | 170 |  |  |  |  |
RES LP |  |  | - |  |  |  | 3 |  |  | Reimbursement of expenses receivables |  | Trade and other receivables
|  |  | - |  |  |  | 30 |  |  | Dividends receivables |  | Trade and other receivables
Directors |  |  | (167 | ) |  |  | (129 | ) |  | Fees for services received |  | Trade and other payables
Others (1) |  |  | 27 |  |  |  | 2 |  |  | Leases and/or rights of use receivables |  | Trade and other receivables
|  |  | 38 |  |  |  | - |  |  | Reimbursement of expenses receivables |  | Trade and other receivables
|  |  | - |  |  |  | 11 |  |  | Fees not yet paid |  | Trade and other receivables
|  |  | - |  |  |  | (3 | ) |  | Fees for services received |  | Trade and other payables
Total others |  |  | (102 | ) |  |  | (86 | ) |  |  |  |
Total at the end of the year |  |  | 1,951 |  |  |  | 1,385 |  |  |  |  |
(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, 2019, 2018 and 2017:
Related party |  | June 30, 2019 |  |  | June 30, 2018 |  |  | June 30, 2017 |  |  | Description of transaction
BACS |  |  | 38 |  |  |  | 2 |  |  |  | 4 |  |  | Leases and/or rights of use
Manibil |  |  | 21 |  |  |  | 64 |  |  |  | 2 |  |  | Corporate services
Tarshop |  |  | 41 |  |  |  | 26 |  |  |  | 30 |  |  | Leases and/or rights of use
|  |  | 1 |  |  |  | - |  |  |  | - |  |  | Commisions
La Rural S.A. |  |  | 26 |  |  |  | 22 |  |  |  | - |  |  | Leases and/or rights of use
Condor |  |  | - |  |  |  | 193 |  |  |  | 534 |  |  | Financial operations
ISPRO - Mehadrin |  |  | 21 |  |  |  | 199 |  |  |  | 8 |  |  | Corporate services
Other associates and joint ventures |  |  | (1 | ) |  |  | - |  |  |  | 20 |  |  | Financial operations
|  |  | 24 |  |  |  | 52 |  |  |  | 30 |  |  | Leases and/or rights of use
|  |  | - |  |  |  | 64 |  |  |  | 8 |  |  | Corporate services
Total associates and joint ventures |  |  | 171 |  |  |  | 622 |  |  |  | 636 |  |  |
Cresud |  |  | 26 |  |  |  | 9 |  |  |  | 4 |  |  | Leases and/or rights of use
|  |  | (382 | ) |  |  | (403 | ) |  |  | (395 | ) |  | Corporate services
|  |  | 26 |  |  |  | 247 |  |  |  | 139 |  |  | Financial operations
Total parent company |  |  | (330 | ) |  |  | (147 | ) |  |  | (252 | ) |  |
IFISA |  |  | - |  |  |  | 103 |  |  |  | 4 |  |  | Financial operations
Directors |  |  | (336 | ) |  |  | (370 | ) |  |  | (252 | ) |  | Fees and remunerations
Taaman |  |  | 32 |  |  |  | 264 |  |  |  | - |  |  | Corporate services
Willifood |  |  | - |  |  |  | 236 |  |  |  | - |  |  | Corporate services
Others (1) |  |  | - |  |  |  | (27 | ) |  |  | 8 |  |  | Corporate services
|  |  | 1 |  |  |  | 26 |  |  |  | (2 | ) |  | Leases and/or rights of use
|  |  | (1 | ) |  |  | 42 |  |  |  | 6 |  |  | Financial operations
|  |  | (1 | ) |  |  | (23 | ) |  |  | (18 | ) |  | Donations
|  |  | (1 | ) |  |  | (26 | ) |  |  | (8 | ) |  | Legal services
Total others |  |  | (306 | ) |  |  | 225 |  |  |  | (262 | ) |  |
Total at the end of the year |  |  | (465 | ) |  |  | 700 |  |  |  | 122 |  |  |
| (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, 2019 and 2018:
Related party |  | June 30, 2019 |  |  | June 30, 2018 |  |  | Description of the operation
La Rural S.A. |  |  | 303 |  |  |  | 53 |  |  | Dividends received
Nuevo Puerto Santa Fe S.A. |  |  | 10 |  |  |  | 14 |  |  | Dividends received
Condor |  |  | 80 |  |  |  | 86 |  |  | Dividends received
BHSA |  |  | 79 |  |  |  | 125 |  |  | Dividends received
Mehadrin |  |  | 99 |  |  |  | - |  |  | Dividends received
Manaman |  |  | 74 |  |  |  | 39 |  |  | Dividends received
Emco |  |  | 60 |  |  |  | 142 |  |  | Dividends received
Ramat Hanassi |  |  | - |  |  |  | 31 |  |  | Dividends received
Tourism & Recreation Holdings Ltd. |  |  | - |  |  |  | 39 |  |  | Dividends received
Nave by the sea |  |  | 33 |  |  |  | - |  |  | Dividends received
Shufersal |  |  | 464 |  |  |  | - |  |  | Dividends received
Total dividends received |  |  | 1,202 |  |  |  | 529 |  |  |
Cresud |  |  | 1,132 |  |  |  | 1,373 |  |  | Dividends paid
Helmir |  |  | 7 |  |  |  | 8 |  |  | Dividends paid
Total dividends paid |  |  | 1,139 |  |  |  | 1,381 |  |  |
Manibil |  |  | (22 | ) |  |  | (57 | ) |  | Irrevocable contributions
Quality |  |  | (51 | ) |  |  | (50 | ) |  | Irrevocable contributions
Puerto Retiro |  |  | (19 | ) |  |  | - |  |  | Irrevocable contributions
Avenida Inc. |  |  | - |  |  |  | (9 | ) |  | Irrevocable contributions
Ramat Hanassi |  |  | - |  |  |  | (12 | ) |  | Irrevocable contributions
Secdo / SixGill |  |  | - |  |  |  | (38 | ) |  | Irrevocable contributions
Secured Touch |  |  | - |  |  |  | (9 | ) |  | Irrevocable contributions
Open Legacy |  |  | - |  |  |  | (21 | ) |  | Irrevocable contributions
Total subsidiaries contributions |  |  | (92 | ) |  |  | (196 | ) |  |
IFISA |  |  | - |  |  |  | 3,062 |  |  | Acquisition of non-controlling interest
Total other transactions |  |  | - |  |  |  | 3,062 |  |  |

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