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v3.21.2

Borrowings (Tables) | 12 Months Ended
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Jun. 30, 2021
Borrowings |
Schedule of fair value of borrowings |
|  | Total as of June 30, 2021 |  |  | Total as of June 30, 2020 (ii) |  |  | Fair value as of June 30, 2021 |  |  | Fair value as of June 30, 2020 |
NCN |  |  | 51,884 |  |  |  | 474,404 |  |  |  | 48,778 |  |  |  | 378,531 |
Bank loans |  |  | 3,116 |  |  |  | 84,521 |  |  |  | 3,129 |  |  |  | 68,084 |
Bank overdrafts |  |  | 5,284 |  |  |  | 3,647 |  |  |  | 5,280 |  |  |  | 3,647 |
Other borrowings (i) |  |  | 1,383 |  |  |  | 1,980 |  |  |  | 1,383 |  |  |  | 2,420 |
AABE Debt |  |  | 258 |  |  |  | 273 |  |  |  | 258 |  |  |  | 273 |
Loans with non-controlling interests |  |  | 208 |  |  |  | 166 |  |  |  | 208 |  |  |  | 166 |
Total borrowings |  |  | 62,133 |  |  |  | 564,991 |  |  |  | 59,036 |  |  |  | 453,121 |
Non-current |  |  | 46,724 |  |  |  | 447,323 |  |  |  |  |  |  |  |  |
Current |  |  | 15,409 |  |  |  | 117,668 |  |  |  |  |  |  |  |  |
Total |  |  | 62,133 |  |  |  | 564,991 |  |  |  |  |  |  |  |  |
Schedule of maturity of the group's borrowings |
|  | June 30, 2021 |  |  | June 30, 2020 |
Share capital |  |  |  |  |  |
Less than 1 year |  |  | 14,169 |  |  |  | 116,503 |
Between 1 and 2 years |  |  | 40,579 |  |  |  | 64,461 |
Between 2 and 3 years |  |  | 5,682 |  |  |  | 164,789 |
Between 3 and 4 years |  |  | 166 |  |  |  | 53,531 |
Between 4 and 5 years |  |  | 59 |  |  |  | 48,428 |
Later than 5 years |  |  | 86 |  |  |  | 115,972 |
|  |  | 60,741 |  |  |  | 563,684 |
Interest |  |  |  |  |  |  |  |
Less than 1 year |  |  | 1,240 |  |  |  | 1,165 |
Between 1 and 2 years |  |  | 54 |  |  |  | - |
Between 2 and 3 years |  |  | 13 |  |  |  | 71 |
Between 3 and 4 years |  |  | 45 |  |  |  | - |
Between 4 and 5 years |  |  | 6 |  |  |  | 38 |
Later than 5 years |  |  | 34 |  |  |  | 31 |
|  |  | 1,392 |  |  |  | 1,305 |
Leases |  |  | - |  |  |  | 2 |
|  |  | 62,133 |  |  |  | 564,991 |
Schedule of borrowing by type of fixed-rate and floating-rate |
|  | June 30, 2021 |
Rate per currency |  | Argentine Peso |  |  | US dollar |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 10,126 |  |  |  | - |  |  |  | 10,126 |
US Dollar |  |  | - |  |  |  | 49,745 |  |  |  | 49,745 |
Subtotal fixed-rate borrowings |  |  | 10,126 |  |  |  | 49,745 |  |  |  | 59,871 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 271 |  |  |  | - |  |  |  | 271 |
US Dollar |  |  | - |  |  |  | 1,991 |  |  |  | 1,991 |
Subtotal floating-rate borrowings |  |  | 271 |  |  |  | 1,991 |  |  |  | 2,262 |
Total borrowings as per analysis |  |  | 10,397 |  |  |  | 51,736 |  |  |  | 62,133 |
Total borrowings as per Statement of Financial Position |  |  | 10,397 |  |  |  | 51,736 |  |  |  | 62,133 |
|  | June 30, 2020 |
Rate per currency |  | Argentine Peso |  |  | US dollar |  |  | Uruguayan Peso |  |  | New Israel Shekel |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 3,648 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,648 |
New Israel Shekel |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 265,277 |  |  |  | 265,277 |
US Dollar |  |  | 87,565 |  |  |  | 219 |  |  |  | 777 |  |  |  | 391 |  |  |  | 88,952 |
Subtotal fixed-rate borrowings |  |  | 91,213 |  |  |  | 219 |  |  |  | 777 |  |  |  | 265,668 |  |  |  | 357,877 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 1,340 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,340 |
New Israel Shekel |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 202,466 |  |  |  | 202,466 |
US Dollar |  |  | 3,306 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,306 |
Subtotal floating-rate borrowings |  |  | 4,646 |  |  |  | - |  |  |  | - |  |  |  | 202,466 |  |  |  | 207,112 |
Total borrowings as per analysis |  |  | 95,859 |  |  |  | 219 |  |  |  | 777 |  |  |  | 468,134 |  |  |  | 564,989 |
Finance leases obligations |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |
Total borrowings as per Statement of Financial Position |  |  | 95,861 |  |  |  | 219 |  |  |  | 777 |  |  |  | 468,134 |  |  |  | 564,991 |
Schedule of debt issuances |
Entity | Class | Issuance / expansion date | Amount in original currency | Maturity date |  | Principal payment | Interest payment |
Interest rate
IRSA | Clase I tramo2 | aug-19 | USD 85 | 11/15/2028 | 10.00% n.a. | At expiration | quarterly | (1)
IRSA | Clase II | aug-19 | CLP 31,503 | 8/6/2020 | 10.50% n.a. | At expiration | quarterly |
IRSA | Clase II | may-20 | ARS 354 | 2/19/2021 | Badlar,+ 0.6%n.a. | At expiration | quarterly | (1)
IRSA | Case IV | may-20 | USD 51 | 5/19/2021 | 7.00% n.a. | At expiration | quarterly |
IRSA | Clase V | may-20 | USD 9 | 5/19/2021 | 9.00% n.a. | At expiration | quarterly |
IRSA | Clase I | nov-20 | USD 3 | 3/1/2023 | 10.00% n.a. | At expiration | quarterly |
IRSA | Clase VII | jul-20 | USD 34 | 1/21/2023 | 4.00% n.a. | At expiration | quarterly |
8/6/2020 | At expiration | quarterly |
IRSA | Clase VIII | nov-20 | USD 32 | 11/12/2023 | 10,00% n.a. | 33% at Nov-21, 33% at Nov-22, 33% at Nov-23 | quarterly |
IRSA | Clase VI | jul-20 | ARS 335 | 7/21/2021 | Badlar + 4.00% n.a. | 30% at April-21, 70% at expiration | quarterly |
IRSA | Clase IX | nov-20 | USD 81 | 3/1/2023 | 10.00% n.a. | At expiration | quarterly |
IRSA | Clase X | nov-20 | ARS 701 | 3/31/2022 | Badlar + 5.00% n.a. | At expiration | quarterly |
IRSA | Clase XI | mar-21 | USD 16 | 3/1/2024 | 5.00% n.a. | At expiration | biannual |
IRSA | Clase XII | mar-21 | UVAs 54 | 3/31/2024 | 4.00% n.a. | At expiration | biannual |
Schedule of evolution of borrowing |
|  | June 30, 2021 |  |  | June 30, 2020 |
Balance at the beginning of the year |  |  | 564,991 |  |  |  | 670,906 |
Borrowings |  |  | 26,295 |  |  |  | 46,066 |
Payment of borrowings |  |  | (58,750 | ) |  |  | (102,629 | )
Collection / (Payment) of short term loans, net |  |  | 4,028 |  |  |  | 3,779 |
Interests paid |  |  | (14,352 | ) |  |  | (28,769 | )
Deconsolidation (see Note 4) |  |  | (425,321 | ) |  |  | (143,355 | )
Accrued interests |  |  | 11,870 |  |  |  | 30,731 |
Cumulative translation adjustment and exchange differences, net |  |  | (43,904 | ) |  |  | 89,760 |
Inflation adjustment |  |  | (2,724 | ) |  |  | (1,498 | )
Balance at the end of the year |  |  | 62,133 |  |  |  | 564,991 |

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