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v3.21.2

Summary of significant accounting policies (Tables) | 12 Months Ended
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Jun. 30, 2021
Schedule of evolution of these indices |
Annual price variation |  | June 30, 2019 |  |  | June 30, 2020 |  |  | June 30, 2021 |  |  | Cumulative as of June 30, 2021 (3 years) |
|  |  | 56 | % |  |  | 43 | % |  |  | 50 | % |  |  | 234 | %
Schedule of business through several operating and investment companies |
|  |  |  |  |  | % of ownership interest held by the Group |
Name of the entity |  | Country |  | Main activity |  | 06.30.2021 |  |  | 06.30.2020 |  |  | 06.30.2019 |
IRSA’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |
IRSA CP (1) |  | Argentina |  | Real estate |  |  | 79.92 | % |  |  | 80.65 | % |  |  | 83.80 | %
E-Commerce Latina S.A. |  | Argentina |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Efanur S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Hoteles Argentinos S.A.U. |  | Argentina |  | Hotel |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Inversora Bolívar S.A. |  | Argentina |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Llao Llao Resorts S.A. (2) |  | Argentina |  | Hotel |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | %
Nuevas Fronteras S.A. |  | Argentina |  | Hotel |  |  | 76.34 | % |  |  | 76.34 | % |  |  | 76.34 | %
Palermo Invest S.A. |  | Argentina |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Ritelco S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Tyrus S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
U.T. IRSA y Galerias Pacifico (2) |  | Argentina |  | Investment |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | %
IRSA CP’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Arcos del Gourmet S.A. |  | Argentina |  | Real estate |  |  | 90.00 | % |  |  | 90.00 | % |  |  | 90.00 | %
Emprendimiento Recoleta S.A. |  | Argentina |  | Real estate |  |  | 53.68 | % |  |  | 53.68 | % |  |  | 53.68 | %
Fibesa S.A. (3) |  | Argentina |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Panamerican Mall S.A. |  | Argentina |  | Real estate |  |  | 80.00 | % |  |  | 80.00 | % |  |  | 80.00 | %
Shopping Neuquén S.A. |  | Argentina |  | Real estate |  |  | 99.95 | % |  |  | 99.95 | % |  |  | 99.95 | %
Torodur S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
EHSA |  | Argentina |  | Investment |  |  | 70.00 | % |  |  | 70.00 | % |  |  | 70.00 | %
Centro de Entretenimiento La Plata |  | Argentina |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Pareto S.A. |  | Argentina |  | Design and software development |  |  | 93.63 | % |  |  | 69.69 | % |  |  | 69.69 | %
La Malteria |  | Argentina |  | Real estate |  |  | - |  |  |  | - |  |  |  | 100.00 | %
Tyrus S.A.’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
DFL and DN BV |  | Bermuda’s / Netherlands |  | Investment |  |  | 99.50 | % |  |  | 97.04 | % |  |  | 96.46 | %
I Madison LLC |  | USA |  | Investment |  |  | - |  |  |  | - |  |  |  | - |
IRSA Development LP |  | USA |  | Investment |  |  | - |  |  |  | - |  |  |  | - |
IRSA International LLC |  | USA |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Jiwin S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Liveck S.A. (5) |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Real Estate Investment Group V LP (REIG V) |  | Bermuda’s |  | Investment |  |  | - |  |  |  | - |  |  |  | 100.00 | %
Real Estate Strategies LLC |  | USA |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Efanur S.A.’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Investment Group VII LP (REIG VII) |  | Bermuda’s |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
DFL’s and DN BV’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IDB Development Corporation Ltd. (4) |  | Israel |  | Investment |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
Dolphin IL Investment Ltd. |  | Israel |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
DIL’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount Investment Corporation Ltd. (4) |  | Israel |  | Investment |  |  | - |  |  |  | 83.72 | % |  |  | 83.77 | %
IDBD’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IDB Tourism (2009) Ltd. (4) |  | Israel |  | Tourism services |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
IDB Group Investment Inc (4) |  | Israel |  | Investment |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
DIC’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property & Building Corporation Ltd. (4) |  | Israel |  | Real estate |  |  | - |  |  |  | 72.40 | % |  |  | 68.80 | %
Cellcom Israel Ltd. (4) |  | Israel |  | Telecommunications |  |  | - |  |  |  | 46.20 | % |  |  | 44.10 | %
Elron Electronic Industries Ltd. (4) |  | Israel |  | Investment |  |  | - |  |  |  | 61.06 | % |  |  | 61.06 | %
Bartan Holdings and Investments Ltd. (4) |  | Israel |  | Investment |  |  | - |  |  |  | 55.68 | % |  |  | 55.68 | %
Epsilon Investment House Ltd. (4) |  | Israel |  | Investment |  |  | - |  |  |  | 68.75 | % |  |  | 68.75 | %
Mehadrin Ltd. (4) |  | Israel |  | Agricultural |  |  | - |  |  |  | 43.75 | % |  |  | - |
PBC’s direct interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gav-Yam Bayside Land Corporation Ltd. (4) |  | Israel |  | Real estate |  |  | - |  |  |  | - |  |  |  | 51.70 | %
Ispro The Israeli Properties Rental Corporation Ltd. (4) |  | Israel |  | Real estate |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
Matam - Scientific Industries Center Haifa Ltd. (4) |  | Israel |  | Real estate |  |  | - |  |  |  | 50.10 | % |  |  | 50.10 | %
Hadarim Properties Ltd. (4) |  | Israel |  | Real estate |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
Property & Building (Commercial Centers) Ltd. (4) |  | Israel |  | Real estate |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
PBC USA Investments Inc (4) |  | USA |  | Real estate |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
Schedule of useful life |
Buildings and facilities |  | Between 5 and 50 years |
Machinery and equipment |  | Between 3 and 24 years |
Communication networks |  | Between 4 and 20 years |
Others |  | Between 3 and 25 years |

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