XML 135 R53.htm IDEA: XBRL DOCUMENT v3.19.3
Cash flow information (Tables)
 12 Months Ended
Jun. 30, 2019
Cash Flow Information [Abstract]  
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, 2019, 2018 and 2017:

 

   Note  June 30,
2019		   June 30,
2018		   June 30,
2017		 
(Loss) / profit for the year      (26,847)   23,237    3,048 
Profit for the year from discontinued operations      (480)   (20,377)   (8,835)
Adjustments for:                  
Income tax  18   (1,690)   (6,280)   1,491 
Amortization and depreciation  20   7,503    6,763    7,613 
Gain from disposal of property, plant and equipment      -    3    79 
Net loss / (gain) from fair value adjustment of investment properties      23,710    (16,981)   4,389 
Share-based compensation      44    46    163 
(Recovery) / impairment charge of property plant and equipment and intangible assets      -    -    (24)
Gain from disposal of intangible assets      (9)   -    - 
Derecognition of intangible assets from TGLT agreement      -    -    62 
Impairment of trading property      32    -    (28)
Impairment of goodwill      129    -    - 
Disposal of investment property      -    -    (6)
Gain from disposal of subsidiary and associates      (688)   (601)   - 
Gain from disposal of trading properties      (447)   (6)   - 
Impairment of other assets      222    -    - 
Other financial results, net      10,893    18,589    491 
Reversal of cumulative translation adjustment      -    -    (85)
Provisions and allowances      1,073    605    232 
Share of loss of associates and joint ventures  7   4,889    2,481    757 
Changes in operating assets and liabilities:                  
Increase in restricted assets      (142)   -    - 
Decrease in inventories      267    184    181 
Decrease in trading properties      942    891    1,136 
Decrease / (increase) in trade and other receivables      1,287    104    (2,314)
(Decrease) / increase in trade and other payables      (1,028)   902    350 
(Decrease) / increase in salaries and social security liabilities      (91)   95    111 
Decrease in provisions      (277)   (359)   (159)
Net cash generated by continuing operating activities before income tax paid      19,292    9,296    8,652 
Net cash generated by discontinued operating activities before income tax paid      611    6,719    6,705 
Net cash generated by operating activities before income tax paid      19,903    16,015    15,357 
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 held for sale of subsidiaries:

 

   June 30,
2018		   June 30,
2017		 
Investment properties   (6,817)   - 
Property, plant and equipment   (44,807)   3,448 
Trading properties   -    - 
Intangible assets   (9,627)   38 
Investments in associates and joint ventures   (568)   (149)
Deferred income tax   -    107 
Trade and other receivables   (18,521)   1,190 
Investment in financial assets   (4,428)   - 
Derivative financial instruments   (36)   - 
Inventories   (9,173)   - 
Restricted assets   (142)   - 
Trade and other payables   35,678    (1,847)
Salaries and social security liabilities   3,717    (298)
Borrowings   32,748    (1,329)
Provisions   672    4 
Income tax and MPIT liabilities   11    2 
Deferred income tax liabilities   4,350    - 
Employee benefits   1,951    (95)
Net amount of non-cash assets incorporated / held for sale   (14,992)   1,071 
Cash and cash equivalents   (8,641)   302 
Non-controlling interest   11,402    81 
Goodwill   115    (52)
Net amount of assets incorporated / held for sale   (12,116)   1,402 
Interest held before acquisition   -    135 
Seller financing   (59)   - 
Cash and cash equivalents incorporated / held for sale   -    (302)
Net (outflow) inflow of cash and cash equivalents / assets and liabilities held for sale   (12,175)   1,235 
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, 2019, 2018 and 2017:

 

   June 30,
2019		   June 30,
2018		   June 30,
2017		 
Decrease in investments in associates and joint ventures through a decrease in borrowings   6    310    18 
Dividends distribution to non-controlling shareholders not yet paid   238    2,378    129 
Increase in investments in associates and joint ventures through a decrease in trade and other receivables   -    11    99 
Increase in intangible assets through an increase in trade and other payables   231    8    224 
Increase in investments in associates and joint ventures through a decrease in investments in financial assets   -    6    1,414 
Increase in derivative financial instruments through a decrease in investments in financial assets   -    -    48 
Payment of dividends through an increase in trade and other payables   -    12    - 
Changes in non-controlling interest through a decrease in trade and other receivables   -    2,147    - 
Increase in property, plant and equipment through an increase of trade and other payables   597    3,400    - 
Increase in property, plant and equipment through an increase of borrowings   4    14    - 
Increase in investment properties through an increase in trade and other payables   493    207    - 
Increase in investment properties through a decrease of trade and other receivables   402    90    - 
Increase in trade and other receivables through an increase in borrowings   -    170    - 
Increase in trading properties through an increase in borrowings   12    3    - 
Increase in investment properties through an increase in borrowings   163    42    - 
Decrease in investment in associates and joint ventures through dividends receivables not yet paid   -    6    - 
Decrease in investment in associates and joint ventures through an increase in assets held for sale   -    68    - 
Increase in financial operations through a decrease in investments in associates and joint ventures   -    101    - 
Increase in trading properties through a decrease in investment property   68    -    - 
Increase in property plant and equipment through a decrease in investment property   14    -    - 
Issuance of NCN through an early repayment of NCN   2,347    -    - 
Distribution of dividends in kind   1,827    -    -