XML 162 R18.htm IDEA: XBRL DOCUMENT
v3.19.3

Financial instruments by category | 12 Months Ended
--- | ---
Jun. 30, 2019
Financial Instruments By Category [Abstract] |
Financial instruments by category |
13. | Financial instruments by category
The following note presents the financial assets and financial liabilities by category and a reconciliation to the corresponding line in the Consolidated Statements of Financial Position, as appropriate. Since the line items "Trade and other receivables" and "Trade and other payables" contain both financial instruments and non-financial assets or liabilities (such as prepayments, trade receivables, trade payables in-kind and tax receivables and payables), the reconciliation is shown in the columns headed "Non-financial assets" and "Non-financial liabilities". Financial assets and liabilities measured at fair value are assigned based on their different levels in the fair value hierarchy. IFRS 9 defines the fair value of a financial instrument as the amount for which an asset could be exchanged, or a financial liability settled, between knowledgeable, willing parties in an arm's length transaction. All financial instruments recognized at fair value are allocated to one of the valuation hierarchy levels of IFRS 7. This valuation hierarchy provides for three levels. In the case of Level 1, valuation is based on quoted prices (unadjusted) in active markets for identical assets and liabilities that the Company can refer to at the date of valuation. In the case of Level 2, fair value is determined by using valuation methods based on inputs directly or indirectly observable in the market. If the financial instrument concerned has a fixed contract period, the inputs used for valuation must be observable for the whole of this period. In the case of Level 3, the Group uses valuation techniques not based on inputs observable in the market. This is only permissible insofar as no market data is available. The inputs used reflect the Group's assumptions regarding the factors which market players would consider in their pricing. The Group's Finance Division has a team in place in charge of estimating the valuation of financial assets required to be reported in the Consolidated Financial Statements, including the fair value of Level-3 instruments. The team directly reports to the Chief Financial Officer ("CFO"). The CFO and the valuation team discuss the valuation methods and results upon the acquisition of an asset and, as of the end of each reporting period. According to the Group's policy, transfers among the several categories of valuation are recognized when occurred, or when there are changes in the prevailing circumstances requiring the transfer. Financial assets and financial liabilities as of June 30, 2019 are as follows:
|  | Financial assets at amortized cost (i) |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non-financial assets |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 28,988 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28,988 |  |  |  | 7,782 |  |  |  | 36,770 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies' securities |  |  | - |  |  |  | 957 |  |  |  | 138 |  |  |  | 28 |  |  |  | 1,123 |  |  |  | - |  |  |  | 1,123 |
- Private companies' securities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,826 |  |  |  | 1,826 |  |  |  | - |  |  |  | 1,826 |
- Deposits |  |  | 3,664 |  |  |  | 36 |  |  |  | - |  |  |  | - |  |  |  | 3,700 |  |  |  | - |  |  |  | 3,700 |
- Bonds |  |  | - |  |  |  | 16,728 |  |  |  | 1,062 |  |  |  | 998 |  |  |  | 18,788 |  |  |  | - |  |  |  | 18,788 |
- Investments in financial assets with quotation |  |  | - |  |  |  | 9,234 |  |  |  | 436 |  |  |  | - |  |  |  | 9,670 |  |  |  | - |  |  |  | 9,670 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign-currency future contracts |  |  | - |  |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | 29 |
- Others |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | 95 |  |  |  | 107 |  |  |  | - |  |  |  | 107 |
Restricted assets (ii) |  |  | 7,460 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,460 |  |  |  | - |  |  |  | 7,460 |
Financial assets held for sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Clal |  |  | - |  |  |  | 15,839 |  |  |  | - |  |  |  | - |  |  |  | 15,839 |  |  |  | - |  |  |  | 15,839 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 6,726 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,726 |  |  |  | - |  |  |  | 6,726 |
- Short-term investments |  |  | 52,387 |  |  |  | 1,369 |  |  |  | - |  |  |  | - |  |  |  | 53,756 |  |  |  | - |  |  |  | 53,756 |
Total assets |  |  | 99,225 |  |  |  | 44,163 |  |  |  | 1,677 |  |  |  | 2,947 |  |  |  | 148,012 |  |  |  | 7,782 |  |  |  | 155,794 |
|  | Financial liabilities at amortized cost (i) |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 14,768 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,768 |  |  |  | 5,546 |  |  |  | 20,314 |
Borrowings (excluding finance leases) |  |  | 312,512 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 312,512 |  |  |  | - |  |  |  | 312,512 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Swaps |  |  | - |  |  |  | - |  |  |  | 134 |  |  |  | - |  |  |  | 134 |  |  |  | - |  |  |  | 134 |
- Others |  |  | - |  |  |  | - |  |  |  | 871 |  |  |  | 48 |  |  |  | 919 |  |  |  | - |  |  |  | 919 |
Total liabilities |  |  | 327,280 |  |  |  | - |  |  |  | 1,005 |  |  |  | 48 |  |  |  | 328,333 |  |  |  | 5,546 |  |  |  | 333,879 |
| (i) | The fair value of financial assets and liabilities at their amortized cost does not differ significantly from their book value, except for borrowings (Note 19).
| (ii) | Corresponds to deposits in guarantee and escrows.
Financial assets and financial liabilities as of June 30, 2018 were as follows:
|  | Financial assets at amortized cost (i) |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non-financial assets |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 29,024 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 29,024 |  |  |  | 8,156 |  |  |  | 37,180 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies' securities |  |  | - |  |  |  | 1,282 |  |  |  | - |  |  |  | 210 |  |  |  | 1,492 |  |  |  | - |  |  |  | 1,492 |
- Private companies' securities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,817 |  |  |  | 1,817 |  |  |  | - |  |  |  | 1,817 |
- Deposits |  |  | 2,172 |  |  |  | 37 |  |  |  | - |  |  |  | - |  |  |  | 2,209 |  |  |  | - |  |  |  | 2,209 |
- Bonds |  |  | 16 |  |  |  | 21,669 |  |  |  | 786 |  |  |  | 1,234 |  |  |  | 23,705 |  |  |  | - |  |  |  | 23,705 |
- Investments in financial assets with quotation |  |  | - |  |  |  | 13,102 |  |  |  | - |  |  |  | - |  |  |  | 13,102 |  |  |  | - |  |  |  | 13,102 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign-currency future contracts |  |  | - |  |  |  | - |  |  |  | 110 |  |  |  | - |  |  |  | 110 |  |  |  | - |  |  |  | 110 |
- Others |  |  | - |  |  |  | - |  |  |  | 25 |  |  |  | - |  |  |  | 25 |  |  |  | - |  |  |  | 25 |
Restricted assets (ii) |  |  | 9,784 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,784 |  |  |  | - |  |  |  | 9,784 |
Financial assets held for sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Clal |  |  | - |  |  |  | 19,064 |  |  |  | - |  |  |  | - |  |  |  | 19,064 |  |  |  | - |  |  |  | 19,064 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 10,037 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,037 |  |  |  | - |  |  |  | 10,037 |
- Short term investments |  |  | 44,080 |  |  |  | 3,938 |  |  |  | - |  |  |  | - |  |  |  | 48,018 |  |  |  | - |  |  |  | 48,018 |
Total assets |  |  | 95,113 |  |  |  | 59,092 |  |  |  | 921 |  |  |  | 3,261 |  |  |  | 158,387 |  |  |  | 8,156 |  |  |  | 166,543 |
|  | Financial liabilities at amortized cost (i) |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 16,280 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16,280 |  |  |  | 12,271 |  |  |  | 28,551 |
Borrowings (excluding finance leases) |  |  | 321,438 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 321,438 |  |  |  | - |  |  |  | 321,438 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign-currency future contracts |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | - |  |  |  | 12 |  |  |  | - |  |  |  | 12 |
- Swaps |  |  | - |  |  |  | - |  |  |  | 73 |  |  |  | - |  |  |  | 73 |  |  |  | - |  |  |  | 73 |
- Others |  |  | - |  |  |  | 13 |  |  |  | - |  |  |  | 36 |  |  |  | 49 |  |  |  | - |  |  |  | 49 |
- Forwards |  |  | - |  |  |  | - |  |  |  | 185 |  |  |  | - |  |  |  | 185 |  |  |  | - |  |  |  | 185 |
Total liabilities |  |  | 337,718 |  |  |  | 13 |  |  |  | 270 |  |  |  | 36 |  |  |  | 338,037 |  |  |  | 12,271 |  |  |  | 350,308 |
| (i) | The fair value of financial assets and liabilities at their amortized cost does not differ significantly from their book value, except for borrowings (Note 19).
| (ii) | Corresponds to deposits in guarantee and escrows.
Liabilities carried at amortized cost also include liabilities under finance leases where the Group is the lessee and which therefore have to be measured in accordance with IAS 17 "Leases". The categories disclosed are determined by reference to IFRS 9. Finance leases are excluded from the scope of IFRS 7 "Financial Instruments Disclosures". Therefore, finance leases have been shown separately. The following are details of the book value of financial instruments recognized, which were offset in the statements of financial position:
|  | As of June 30, 2019 |  |  | As of June 30, 2018 |
|  | Gross amounts recognized |  |  | Gross amounts offset |  |  | Net amount presented |  |  | Gross amounts recognized |  |  | Gross amounts offset |  |  | Net amount presented |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 30,501 |  |  |  | (1,513 | ) |  |  | 28,988 |  |  |  | 30,379 |  |  |  | (1,355 | ) |  |  | 29,024 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 16,281 |  |  |  | (1,513 | ) |  |  | 14,768 |  |  |  | 17,635 |  |  |  | (1,355 | ) |  |  | 16,280 |
Income, expense, gains and losses on financial instruments can be assigned to the following categories:
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2019 |  |  |  |  |  |  |  |  |
Interest income |  |  | 854 |  |  |  | - |  |  |  | 854 |
Interest expense |  |  | (15,549 | ) |  |  | - |  |  |  | (15,549 | )
Foreign exchange gains, net |  |  | 873 |  |  |  | - |  |  |  | 873 |
Dividend income |  |  | 68 |  |  |  | - |  |  |  | 68 |
Fair value gain on financial assets at fair value through profit or loss (i) |  |  | - |  |  |  | 1,645 |  |  |  | 1,645 |
Gain on derivative financial instruments, net |  |  | - |  |  |  | 360 |  |  |  | 360 |
Other finance costs |  |  | 623 |  |  |  | - |  |  |  | 623 |
Total financial instruments |  |  | (13,131 | ) |  |  | 2,005 |  |  |  | (11,126 | )
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2018 |  |  |  |  |  |  |  |  |
Interest income |  |  | 930 |  |  |  | - |  |  |  | 930 |
Interest expense |  |  | (13,645 | ) |  |  | - |  |  |  | (13,645 | )
Loss from debt exchange |  |  | (4,297 | ) |  |  | - |  |  |  | (4,297 | )
Foreign exchange losses, net |  |  | (9,460 | ) |  |  | - |  |  |  | (9,460 | )
Dividend income |  |  | 146 |  |  |  | 78 |  |  |  | 224 |
Fair value loss on financial assets at fair value through profit or loss |  |  | - |  |  |  | (1,400 | ) |  |  | (1,400 | )
(Loss) / Gain on derivative financial instruments, net |  |  | (2 | ) |  |  | 282 |  |  |  | 280 |
Other finance costs |  |  | (89 | ) |  |  | - |  |  |  | (89 | )
Total financial instruments |  |  | (26,417 | ) |  |  | (1,040 | ) |  |  | (27,457 | )
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2017 |  |  |  |  |  |  |  |  |
Interest income |  |  | 1,063 |  |  |  | - |  |  |  | 1,063 |
Interest expense |  |  | (13,185 | ) |  |  | - |  |  |  | (13,185 | )
Foreign exchange gains, net |  |  | 1,000 |  |  |  | 8 |  |  |  | 1,008 |
Dividend income |  |  | 10 |  |  |  | 79 |  |  |  | 89 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 5,152 |  |  |  | 5,152 |
Gain on derivative financial instruments, net |  |  | 4 |  |  |  | 248 |  |  |  | 252 |
Other finance costs |  |  | (482 | ) |  |  | - |  |  |  | (482 | )
Total financial instruments |  |  | (11,590 | ) |  |  | 5,487 |  |  |  | (6,103 | )
| (i) | Included within "Financial results, net" in the Statements of Income.
Clal Clal is a holding company that mainly operates in the insurance and pension markets and in segments of pension funds. The Company holds assets and other businesses (such as insurance agencies) and is one of the largest insurance groups in Israel. Clal mainly develops its activities in three operating segments: long-term savings, general insurance and health insurance. Given that IDBD failed to meet the requirements set forth to have control over an insurance company, on August 21, 2013, the Commissioner required that IDBD granted an irrevocable power of attorney to Mr. Moshe Tery ("the Trustee") for the 51% of the shareholding capital and vote interests in Clal, thus transferring control over that investee. From such date, IDBD recognized its equity interest in Clal as a financial asset held for sale, at fair value through profit or loss. On December 30, 2014, the Commissioner sent an additional letter setting a term by which IDBD's control over and equity interests in Clal were to be sold and giving directions as to the Trustee's continuity in office, among other aspects. Refer to Note 4 and Note 33 of these financial statements for the sale of Clal shares. During the fiscal year ended June 30, 2019, preferred shares of Condor were transferred form level 3 to level 2 as result of the merger agreement described in Note 33. During the fiscal year ended June 30, 2018, shares of private companies were transferred from level 3 to level 1 when they began trading.. When there are no quoted prices available in an active market, fair values (especially derivative instruments) are based on recognized valuation methods. The Group uses a range of valuation models for the measurement of Level 2 and Level 3 instruments, details of which may be obtained from the following table.
Description |  | Pricing model / method |  | Parameters |  | Fair value hierarchy |  | Range
Interest rate swaps |  | Cash flows - Theoretical price |  | Interest rate futures contracts and cash flows |  | Level 2 |  | -
Preferred shares of Condor |  | Binomial tree – Theoretical price I |  | Underlying asset price (Market price); share price volatility (historical) and market interest rate (Libor rate curve). |  | Level 3 |  | Underlying asset price 1.8 to 2.2 Share price volatility 58% to 78% Market interest-rate 1.7% to 2.1%
Promissory note |  | Discounted cash flows - Theoretical price |  | Market interest-rate (Libor rate curve) |  | Level 3 |  | Market interest-rate 1.8% to 2.2%
Warrants of Condor |  | Black-Scholes – Theoretical price |  | Underlying asset price (Market price); share price volatility (historical) and market interest rate (Libor rate curve). |  | Level 2 |  | Underlying asset price 1.8 to 1.7 Share price volatility 58% to 78% Market interest-rate 1.7% to 2.1%
TGLT Non-convertible Notes |  | Black-Scholes – Theoretical price |  | Underlying asset price (Market price); share price volatility (historical) and market interest rate. |  | Level 3 |  | Underlying asset price Ps. 8 to Ps.12 Share price volatility 50% to 70% Market interest-rate 8% to 9%
Call option of Arcos |  | Discounted cash flows |  | Projected revenues and discounting rate. |  | Level 3 |  | -
Investments in financial assets - Other private companies' securities (*) |  | Cash flow / NAV - Theoretical price |  | Projected revenue discounted at the discount rate The value is calculated in accordance with shares in the equity funds on the basis of their Financial Statements, based on fair value or investments assessments. |  | Level 3 |  | 1 - 3.5
Investments in financial assets - Others |  | Discounted cash flows - Theoretical price |  | Projected revenue discounted at the discount rate The value is calculated in accordance with shares in the equity funds on the basis of their Financial Statements, based on fair value or investment assessments. |  | Level 3 |  | 1 - 3.5
Derivative financial instruments Forwards |  | Theoretical price |  | Underlying asset price and volatility |  | Level 2 and 3 |  | -
| (*) | An increase in the discount rate would decrease the value of investments in private companies, while an increase in projected revenues would increase their value.
As of June 30, 2019, there have been no changes to the economic or business circumstances affecting the fair value of the financial assets and liabilities of the group. The following table presents the changes in Level 3 financial instruments as of June 30, 2019 and 2018:
|  | Investments in financial assets - Public companies' Securities |  |  | Derivative financial instruments - Forwards |  |  | Investments in financial assets - Private companies' Securities |  |  | Investment in financial assets - Others |  |  | Derivative financial instruments - Warrants |  |  | Total |
Balances at June 30, 2017 |  |  | 128 |  |  |  | (16 | ) |  |  | 1,500 |  |  |  | - |  |  |  | - |  |  |  | 1,612 |
Additions and acquisitions |  |  | - |  |  |  | - |  |  |  | 53 |  |  |  | 818 |  |  |  | - |  |  |  | 871 |
Transfer to level 1 (ii) |  |  | - |  |  |  | - |  |  |  | (156 | ) |  |  | - |  |  |  | - |  |  |  | (156 | )
Cumulative translation adjustment |  |  | - |  |  |  | (20 | ) |  |  | 761 |  |  |  | 122 |  |  |  | - |  |  |  | 863 |
Deconsolidation (see Note 4.I.) |  |  | - |  |  |  | - |  |  |  | (196 | ) |  |  | - |  |  |  | - |  |  |  | (196 | )
Write off |  |  | (105 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (105 | )
Gain / (loss) for the year (i) |  |  | 187 |  |  |  | - |  |  |  | (145 | ) |  |  | 294 |  |  |  | - |  |  |  | 336 |
Balances at June 30, 2018 |  |  | 210 |  |  |  | (36 | ) |  |  | 1,817 |  |  |  | 1,234 |  |  |  | - |  |  |  | 3,225 |
Additions and acquisitions |  |  | - |  |  |  | - |  |  |  | 120 |  |  |  | - |  |  |  | - |  |  |  | 120 |
Transfer between levels |  |  | (138 | ) |  |  | - |  |  |  | 107 |  |  |  | - |  |  |  | 72 |  |  |  | 41 |
Cumulative translation adjustment |  |  | (8 | ) |  |  | - |  |  |  | (45 | ) |  |  | (13 | ) |  |  | 13 |  |  |  | (53 | )
Write off |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Gain / (loss) for the year (i) |  |  | (36 | ) |  |  | (12 | ) |  |  | (173 | ) |  |  | (223 | ) |  |  | 10 |  |  |  | (434 | )
Balances at June 30, 2019 |  |  | 28 |  |  |  | (48 | ) |  |  | 1,826 |  |  |  | 998 |  |  |  | 95 |  |  |  | 2,899 |
| (i) | Included within "Financial results, net" in the Statements of income.
| (ii) | The Group transferred a financial asset measured at fair value from level 3 to level 1, because it began trading in the stock exchange.

X
- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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