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Related party transactions (Tables) | 12 Months Ended
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Jun. 30, 2021
Related party transactions |
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
Schedule of balances with related parties |
Item |  | June 30, 2021 |  |  | June 30, 2020 |
Trade and other receivables |  |  | 2,981 |  |  |  | 2,361 |
Investments in financial assets |  |  | 1,575 |  |  |  | 2,414 |
Borrowings |  |  | (902 | ) |  |  | (236 | )
Trade and other payables |  |  | (457 | ) |  |  | (571 | )
Total |  |  | 3,197 |  |  |  | 3,968 |
Related party |  | June 30, 2021 |  |  | June 30, 2020 |  |  | Description of transaction |  | Item |
New Lipstick LLC |  |  | - |  |  |  | (116 | ) |  | Loans obtained |  | Borrowings |
|  |  | 23 |  |  |  | 24 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Condor |  |  | 550 |  |  |  | 365 |  |  | Public companies securities |  | Trade and other receivable |
|  |  | 286 |  |  |  | - |  |  | Loans granted |  | Trade and other receivable |
|  |  | 5 |  |  |  | - |  |  | Others |  | Trade and other receivable |
|  |  | 48 |  |  |  | 39 |  |  | Others |  | Investment in financial assets |
IRSA Real Estate Strategies LP |  |  | - |  |  |  | 174 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
PBS Real Estate Holdings S.R.L |  |  | - |  |  |  | 709 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Lipstick Management LLC |  |  | (160 | ) |  |  | - |  |  | Loans obtained |  | Borrowings |
Metropolitan 885 Third Av. LLC |  |  | (472 | ) |  |  | - |  |  | Loans obtained |  | Borrowings |
La Rural S.A. |  |  | 73 |  |  |  | 110 |  |  | Loans granted |  | Trade and other receivable |
|  |  | 204 |  |  |  | 306 |  |  | Dividends |  | Trade and other receivable |
|  |  | - |  |  |  | 7 |  |  | Leases and/or rights of use receivable |  | Trade and other payables |
|  |  | (13 | ) |  |  | - |  |  | Leases and/or rights of use payable |  | Trade and other payables |
Other associates and joint ventures |  |  | 2 |  |  |  | 184 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
|  |  | (36 | ) |  |  | (41 | ) |  | Loans obtained |  | Borrowings |
|  |  | - |  |  |  | 12 |  |  | Management fees |  | Trade and other receivable |
|  |  | 6 |  |  |  | 126 |  |  | Leases and/or rights of use receivable |  | Trade and other receivable |
|  |  | (2 | ) |  |  | - |  |  | Dividends |  | Trade and other receivable |
|  |  | 6 |  |  |  | - |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
|  |  | (105 | ) |  |  | - |  |  | NCN |  | Borrowings |
|  |  | (73 | ) |  |  | - |  |  | Others |  | Trade and other payables |
|  |  | 24 |  |  |  | - |  |  | Others |  | Trade and other receivable |
|  |  | 1 |  |  |  | - |  |  | Share based payments |  | Trade and other payables |
|  |  | (6 | ) |  |  | - |  |  | Lease liabilities |  | Trade and other payables |
|  |  | 7 |  |  |  | - |  |  | Loans granted |  | Trade and other receivable |
|  |  | - |  |  |  | 305 |  |  | Dividends |  | Trade and other receivable |
|  |  | - |  |  |  | (2 | ) |  | Reimbursement of expenses payable |  | Trade and other payables |
Total associates and joint ventures |  |  | 368 |  |  |  | 2,202 |  |  |  |  |  |
Cresud |  |  | - |  |  |  | (5 | ) |  | Reimbursement of expenses receivable |  | Trade and other payables |
|  |  | 13 |  |  |  | - |  |  | Corporate services receivable |  | Trade and other payables |
|  |  | (89 | ) |  |  | (367 | ) |  | NCN |  | Investment in financial assets |
|  |  | 1,527 |  |  |  | 2,375 |  |  | Leases and/or rights of use receivable |  | Trade and other payables |
|  |  | (144 | ) |  |  | - |  |  | Management fee |  | Trade and other payables |
|  |  | - |  |  |  | 6 |  |  |  |  |  |
|  |  | - |  |  |  | (2 | ) |  |  |  |  |
|  |  | (3 | ) |  |  | (5 | ) |  | Share based payments |  | Trade and other payables |
Total parent company |  |  | 1,304 |  |  |  | 2,002 |  |  |  |  |  |
Futuros y Opciones S.A. |  |  | (95 | ) |  |  | - |  |  | Loans obtained |  | Borrowings |
|  |  | 3 |  |  |  | - |  |  | Others |  | Trade and other receivable |
Helmir S.A. |  |  | (32 | ) |  |  | - |  |  | NCN |  | Borrowings |
Total subsidiaries of parent company |  |  | (124 | ) |  |  | - |  |  |  |  |  |
Directors |  |  | (126 | ) |  |  | (190 | ) |  | Fees for services received |  | Trade and other payables |
|  |  | 5 |  |  |  | 6 |  |  | Advances |  | Trade and other receivable |
Yad Levim LTD |  |  | 1,609 |  |  |  | - |  |  | Loans granted |  | Trade and other receivable |
Others (1) |  |  | (1 | ) |  |  | - |  |  | Leases and/or rights of use receivable |  | Trade and other receivable |
|  |  | (2 | ) |  |  | (79 | ) |  | Loans obtained |  | Borrowings |
|  |  | 146 |  |  |  | - |  |  | Others |  | Trade and other payables |
|  |  | (1 | ) |  |  | - |  |  | Management Fee |  | Trade and other payables |
|  |  | 19 |  |  |  | 27 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Total directors and others |  |  | 1,649 |  |  |  | (236 | ) |  |  |  |  |
Total at the end of the year |  |  | 3,197 |  |  |  | 3,968 |  |  |  |  |  |
Schedule of results with related parties |
Related party |  | June 30, 2021 |  |  | June 30, 2020 |  |  | June 30, 2019 |  |  | Description of transaction |
BACS |  |  | 78 |  |  |  | 77 |  |  |  | 81 |  |  | Leases and/or rights of use |
Manibil |  |  | - |  |  |  | - |  |  |  | 45 |  |  | Corporate services |
BHN Vida S.A |  |  | 15 |  |  |  | - |  |  |  | - |  |  | Leases and/or rights of use |
BHN Seguros Generales S.A. |  |  | 6 |  |  |  | - |  |  |  | - |  |  | Leases and/or rights of use |
Helmir |  |  | 96 |  |  |  | - |  |  |  | - |  |  | Financial operations |
Tarshop |  |  | - |  |  |  | - |  |  |  | 89 |  |  | Leases and/or rights of use |
|  |  | - |  |  |  | - |  |  |  | 2 |  |  | Commissions |
La Rural S.A. |  |  | (15 | ) |  |  | - |  |  |  | 56 |  |  | Leases and/or rights of use |
Other associates anf joint ventures |  |  | (3 | ) |  |  | 56 |  |  |  | (2 | ) |  | Financial operations |
|  |  | (8 | ) |  |  | 14 |  |  |  | 51 |  |  | Leases and/or rights of use |
|  |  | - |  |  |  | (197 | ) |  |  | 45 |  |  | Corporate services |
Total associates and joint ventures |  |  | 169 |  |  |  | (50 | ) |  |  | 367 |  |  |  |
Cresud |  |  | 36 |  |  |  | 29 |  |  |  | 56 |  |  | Leases and/or rights of use |
|  |  | (713 | ) |  |  | (704 | ) |  |  | (820 | ) |  | Corporate services |
|  |  | 329 |  |  |  | 336 |  |  |  | 56 |  |  | Financial operations |
Total parent company |  |  | (348 | ) |  |  | (339 | ) |  |  | (708 | ) |  |  |
Directors |  |  | (845 | ) |  |  | (613 | ) |  |  | (721 | ) |  | Fees and remunerations |
Senior Management |  |  | (44 | ) |  |  | (45 | ) |  |  | (66 | ) |  | Fees and remunerations |
Taaman |  |  | - |  |  |  | - |  |  |  | 69 |  |  | Corporate services |
Others (1) |  |  | (16 | ) |  |  | - |  |  |  | 2 |  |  | Leases and/or rights of use |
|  |  | (2 | ) |  |  | - |  |  |  | (2 | ) |  | Financial operations |
|  |  | (53 | ) |  |  | - |  |  |  | (2 | ) |  | Donations |
|  |  | - |  |  |  | (35 | ) |  |  | - |  |  | Fees and remuneration |
|  |  | (30 | ) |  |  | (44 | ) |  |  | - |  |  | Legal services |
Total others |  |  | (990 | ) |  |  | (737 | ) |  |  | (720 | ) |  |  |
Total at the end of the year |  |  | (1,169 | ) |  |  | (1,126 | ) |  |  | (1,061 | ) |  |  |
Schedule of transactions with related parties |
Related party |  | June 30, 2021 |  |  | June 30, 2020 |  |  | Description of the operation |
Condor |  |  | - |  |  |  | 48 |  |  | Dividends received |
Nuevo Puerto Santa Fe S.A. |  |  | - |  |  |  | 57 |  |  | Dividends received |
Shufersal |  |  | - |  |  |  | 601 |  |  | Dividends received |
Gav Yam |  |  | - |  |  |  | 2,004 |  |  | Dividends received |
Emco |  |  | - |  |  |  | 24 |  |  | Dividends received |
Total dividends received |  |  | - |  |  |  | 2,734 |  |  |  |
Cresud |  |  | (176 | ) |  |  | (539 | ) |  | Dividends granted |
Helmir |  |  | - |  |  |  | (33 | ) |  | Dividends granted |
Total dividends distribution |  |  | (176 | ) |  |  | (572 | ) |  |  |
Quality |  |  | (30 | ) |  |  | (71 | ) |  | Capital contributions |
Manibil |  |  | - |  |  |  | (131 | ) |  | Capital contributions |
IBC |  |  | - |  |  |  | (3,832 | ) |  | Capitalized loan |
Others (1) |  |  | (12 | ) |  |  | (24 | ) |  | Capital contributions |
Total capital contributions |  |  | (42 | ) |  |  | (4,058 | ) |  |  |
TGLT S.A. |  |  | - |  |  |  | 2,094 |  |  | Purchase and exchange of shares |
Total other transactions |  |  | - |  |  |  | 2,094 |  |  |  |

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