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Related party transactions (Tables)

12 Months Ended

Jun. 30, 2020

Related party transactions [abstract]

Schedule of company's senior management

Name		Date of Birth		Position		Current position since
Eduardo S. Elsztain		01/26/1960		General Manager		1991
Daniel R. Elsztain		12/22/1972		Operating Manager		2012
Jorge Cruces		11/07/1966		Investment Manager		2020
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:

Name		Date of Birth		Position		Current position since / until
Doron Cohen		09/27/1960		General Manager		2020
Sholem Lapidot (*)		10/22/1979		General Manager		2016 / 01-2020
Gil Kotler (*)		10/04/1966		Financial Manager		2016/ 04-2020
Aaron Kaufman		03/03/1970		Vice president and General Assessor		2016

(*) Left their positions this year.

Schedule of balances with related parties

Related company		June 30, 2020				June 30, 2019				Description of transaction		Item
Manibil S.A.			-				-			Contributions in advance		Trade and other receivables
New Lipstick LLC			-				1,258			Loans granted		Trade and other receivables
			(77	)			-			Loans obtained		Borrowings
			16				14			Reimbursement of expenses receivables		Trade and other receivables
Condor			269				237			Public companies securities		Trade and other receivables
IRSA Real Estate Strategies LP			116				-			Reimbursement of expenses receivables		Trade and other receivables
PBS Real Estate Holdings S.R.L.			472				-			Reimbursement of expenses receivables		Trade and other receivables
Other associates and joint ventures			122				1			Reimbursement of expenses receivables		Trade and other receivables
			-				(17	)		Leases and/or rights of use not yet paid		Trade and other payables
			(27	)			-			Loans obtained		Borrowings
			8				-			Management fees receivables		Trade and other receivables
			84				17			Leases and/or rights of use receivables		Trade and other receivables
			203				-			Dividends		Trade and other receivables
			(1	)						Reimbursement of expenses not yet paid		Trade and other payables
			-				16			Reimbursement of expenses receivables		Trade and other receivables
Total associates and joint ventures			1,185				1,526
Cresud			(3	)			(53	)		Reimbursement of expenses not yet paid		Trade and other payables
			(245	)			(163	)		Corporate services not yet paid		Trade and other payables
			1,581				1,622			NCN		Investments in financial assets
			4				7			Leases and/or rights of use receivables		Trade and other receivables
			(1	)			(1	)		Management fee		Trade and other payables
			(3	)			(4	)		Share-based payments		Trade and other payables
Total parent company			1,333				1,408
Directors			(127	)			(239	)		Fees for services received		Trade and other payables
			4				-			Advances		Trade and other receivables
Others (1)			-				39			Leases and/or rights of use receivables		Trade and other receivables
			(53	)			-			Loans obtained		Borrowings
			18				54			Reimbursement of expenses receivables		Trade and other receivables
Total others			(158	)			(146	)
Total at the end of the year			2,360				2,788

(1) Includes CAMSA., Avenida compras and Avenida Inc., Estudio Zang, Bergel & Viñes, Austral Gold, Fundación IRSA, Hamonet S.A., Museo de los Niños and BHN Vida S.A.

Item		June 30, 2020				June 30, 2019
Trade and other receivables			1,316				1,643
Investments in financial assets			1,581				1,622
Borrowings			(157	)			-
Trade and other payables			(380	)			(477	)
Total			2,360				2,788

Schedule of results with related parties

Related party		June 30, 2020				June 30, 2019				June 30, 2018				Description of transaction
BACS			51				54				3			Leases and/or rights of use
Manibil			-				30				91			Corporate services
Tarshop			-				59				37			Leases and/or rights of use
			-				1				-			Commissions
La Rural S.A.			-				37				1			Leases and/or rights of use
Condor			-				-				276			Financial operations
Other associates anf joint ventures			37				(1	)			-			Financial operations
Otras asociadas y negocios conjuntos			9				34				74			Leases and/or rights of use
Otras asociadas y negocios conjuntos			(131	)			30				375			Honorarios y remuneraciones
Total associates and joint ventures			(34	)			244				887
Cresud			19				37				13			Leases and/or rights of use
Cresud			(469	)			(546	)			(576	)		Corporate services
Cresud			224				37				353			Financial operations
Total parent company			(226	)			(472	)			(210	)
IFISA			-				-				147			Financial operations
Directors			(406	)			(480	)			(529	)		Fees and remunerations
Taaman			-				46				377			Corporate services
Willfood			-				-				337			Corporate services
Others (1)			-				-				(39	)		Corporate services
Otras (1)			-				1				37			Leases and/or rights of use
Otras (1)			-				(1	)			336			Financial operations
Otras (1)			-				(1	)			(33	)		Donationd
			(23	)			-				-			Fees and remuneration
Otras (1)			(29	)			(1	)			(37	)		Legal services
Total others			(458	)			(436	)			596
Total at the end of the period			(718	)			(664	)			1,273

(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

Related party		June 30, 2020				June 30, 2019				Description of the operation
La Rural S.A.			-				433			Dividends received
Condor			32				114			Dividends received
BHSA			-				113			Dividends received
Mehadrin			-				141			Dividends received
Manaman			-				106			Dividends received
Nuevo Puerto Santa Fe S.A.			38				14			Dividends received
Nave by the sea			-				47			Dividends received
Shufersal			400				663			Dividends received
Gav Yam			1,334				-			Dividends received
Emco			16				87			Dividends received
Total dividends received			1,820				1,718
Cresud			(359	)			1,618			Dividends granted
Helmir			(22	)			10			Dividends granted
Total dividends distribution			(381	)			1,628
Quality			(47	)			(73	)		Capital contributions
Manibil			(87	)			(31	)		Capital contributions
IBC			(2,551	)			-			Capitalized loan
Others			(17	)			(27	)		Capital contributions
Total capital contributions			(2,702	)			(131	)
TGLT S.A.			1,394				-			Purchase and exchange of shares
Total other transactions			1,394				-

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