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Financial instruments by category (Tables)

12 Months Ended

Jun. 30, 2020

Financial Instruments By Category [Abstract]

Schedule of financial assets and financial liabilities

		Financial assets at amortized cost				Financial assets at fair value through profit or loss												Subtotal financial assets				Non-financial assets				Total
						Level 1				Level 2				Level 3
June 30, 2020
Assets as per Statement of Financial Position
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables)			49,356				-				-				-				49,356				14,650				64,006
Investments in financial assets:
- Public companies' securities			-				574				230				-				804				-				804
- Private companies' securities			-				-				-				2,909				2,909				-				2,909
- Deposits			956				61				-				-				1,017				-				1,017
- Bonds			-				9,233				1,444				-				10,677				-				10,677
- Investments in financial assets with quotation			-				6,498				810				232				7,540				-				7,540
Derivative financial instruments:
- Foreign-currency future contracts			-				-				129				-				129				-				129
- Others			62				-				20				142				224				-				224
Restricted assets (i)			8,080				-				-				-				8,080				-				8,080
Financial assets available for sale:
- Clal			-				3,377				-				-				3,377				-				3,377
Cash and cash equivalents:
- Cash at bank and on hand			24,673				-				-				-				24,673				-				24,673
- Short-term investments			62,626				3,060				-				-				65,686				-				65,686
Total assets			145,753				22,803				2,633				3,283				174,472				14,650				189,122

		Financial liabilities at amortized cost				Financial liabilities at fair value through profit or loss												Subtotal financial liabilities				Non-financial liabilities				Total
						Level 1				Level 2				Level 3
June 30, 2020
Liabilities as per Statement of Financial Position
Trade and other payables			24,986				-				-				-				24,986				6,855				31,841
Borrowings (excluding finance leases)			376,159				-				-				-				376,159				-				376,159
Derivative financial instruments:
- Foreign-currency future contracts			-				-				138				-				138				-				138
- Others			-				-				956				20				976				-				976
- Forwards			-				-				61				-				61				-				61
Total liabilities			401,145				-				1,155				20				402,320				6,855				409,175

Financial assets and financial liabilities as of June 30, 2019 were as follows:

		Financial assets at amortized cost				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 Statements of Financial Position
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables)			41,431				-				-				-				41,431				11,123				52,554
Investments in financial assets:
- Public companies' securities			-				1,368				197				40				1,605				-				1,605
- Private companies' securities			-				-				-				2,610				2,610				-				2,610
- Deposits			5,236				51				-				-				5,287				-				5,287
- Bonds			-				23,908				1,518				1,426				26,852				-				26,852
- Investments in financial assets with quotation			-				13,199				623				-				13,822				-				13,822
Derivative financial instruments
- Foreign-currency future contracts			-				-				41				-				41				-				41
- Others			-				-				18				136				154				-				154
Restricted assets (i)			10,662				-				-				-				10,662				-				10,662
Financial assets available for sale:
- Clal			-				22,637				-				-				22,637				-				22,637
Cash and cash equivalents:
- Cash at bank and on hand			9,612				-				-				-				9,612				-				9,612
- Short term investments			74,873				1,958				-				-				76,831				-				76,831
Total assets			141,814				63,121				2,397				4,212				211,544				11,123				222,667

		Financial liabilities at amortized cost				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			21,107				-				-				-				21,107				7,926				29,033
Borrowings (excluding finance leases)			446,675				-				-				-				446,675				-				446,675
Derivative financial instruments:
- Swaps			-				-				192				-				192				-				192
- Others			-				-				1,244				69				1,313				-				1,313
Total liabilities			467,782				-				1,436				69				469,287				7,926				477,213

(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 20).

Schedule of book value of financial instruments recognized

		As of June 30, 2020												As of June 30, 2019
		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)			51,563				(2,207	)			49,356				43,592				(2,161	)			41,431
Financial liabilities
Trade and other payables			27,193				(2,207	)			24,986				23,269				(2,162	)			21,107

Schedule of income, expense, gains and losses on financial instruments

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, 2020
Interest income (i)			964				-				964
Interest expense (i)			(20,460	)			-				(20,460	)
Foreign exchange gains, net (i)			(6,274	)			-				(6,274	)
Dividend income			168				-				168
Fair value gain on financial assets at fair value through profit or loss (i)			-				(10,479	)			(10,479	)
Gain on derivative financial instruments, net (i)			-				(467	)			(467	)
Other finance costs (i)			2,776				-				2,776
Total financial instruments			(22,826	)			(10,946	)			(33,772	)

		Financial assets / liabilities at amortized cost				Financial assets / liabilities at fair value through profit or loss				Total
June 30, 2019
Interest income (i)			955				-				955
Interest expense (i)			(19,802	)			-				(19,802	)
Foreign exchange gains, net (i)			1,248				-				1,248
Dividend income			97				-				97
Fair value gain on financial assets at fair value through profit or loss (i)			-				2,433				2,433
Gain on derivative financial instruments, net (i)			-				515				515
Other finance costs (i)			733				-				733
Total financial instruments			(16,769	)			2,948				(13,821	)

		Financial assets / liabilities at amortized cost				Financial assets / liabilities at fair value through profit or loss				Total
June 30, 2018
Interest income (i)			1,100				-				1,100
Interest expense (i)			(18,332	)			-				(18,332	)
Foreign exchange gains, net (i)			(13,520	)			-				(13,520	)
Dividend income			209				-				209
Fair value gain on financial assets at fair value through profit or loss (i)			-				(2,083	)			(2,083	)
Gain on derivative financial instruments, net (i)			-				400				400
Other finance costs (i)			(92	)			-				(92	)
Total financial instruments			(30,635	)			(1,683	)			(32,318	)

(i) Included within "Financial results, net" in the Statements of Income.

Schedule of changes in Level 3 instruments

		Derivative financial instruments - Forwards				Investments in financial assets - Private companies' securities				nvestments in financial assets - Others				Derivative financial instruments				Total
Balances at June 30, 2018			(51	)			2,597				2,064				-				4,610
Additions and acquisitions			-				172				-				-				172
Transfer between levels			-				153				(197	)			103				59
Transfer of trade and other receivables			-				-				-				-				-
Currency translation adjustment			-				(65	)			(31	)			19				(77	)
Write off			-				-				-				-				-
Gain / (loss) for the year (i)			(18	)			(247	)			(370	)			14				(621	)
Balances at June 30, 2019			(69	)			2,610				1,466				136				4,143
Additions and acquisitions			-				35				-				-				35
Transfer between levels			-				-				-				351				351
Currency translation adjustment			(7	)			476				106				245				820
Write off			-				-				(977	)			(610	)			(1,587	)
Gain / (loss) for the year (i)			56				(212	)			(363	)			20				(499	)
Balances at June 30, 2020			(20	)			2,909				232				142				3,263

(i) Included within "Financial results, net" in the Statements of income.

Schedule of range of valuation models for the measurement of Level 2 and Level 3 instruments

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			-
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.