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Cash flow information | 12 Months Ended
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Jun. 30, 2021
16. Cash flow information | 16. Cash flow information Following is a detailed description of cash flows generated by the Group’s operations for the years ended June 30, 2021, 2020 and 2019:
|  |  | Note |  |  | 06.30.2021 |  |  | 06.30.2020 |  |  | 06.30.2019 |
(Loss) / profit for the year |  |  |  |  |  | (37,591 | ) |  |  | 35,651 |  |  |  | (57,634 | )
Loss for the year from discontinued operations |  |  |  |  |  | 8,923 |  |  |  | 4,947 |  |  |  | 2,380 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Income tax |  |  | 18 |  |  |  | 21,673 |  |  |  | 10,065 |  |  |  | (6,760 | )
Amortization and depreciation |  |  | 20 |  |  |  | 642 |  |  |  | 716 |  |  |  | 560 |
Net gain / (loss) from fair value adjustment of investment properties |  |  |  |  |  |  | 7,770 |  |  |  | (50,664 | ) |  |  | 58,231 |
Share-based compensation |  |  |  |  |  |  | - |  |  |  | - |  |  |  | 94 |
Impairment of goodwill |  |  |  |  |  |  | - |  |  |  | - |  |  |  | 277 |
Impairment of properties for sale |  |  |  |  |  |  | - |  |  |  | - |  |  |  | 69 |
Gain from disposal of associates |  |  |  |  |  |  | (37 | ) |  |  | - |  |  |  | 225 |
Financial results, net |  |  |  |  |  |  | (6,609 | ) |  |  | 19,737 |  |  |  | 2,888 |
Provisions and allowances |  |  |  |  |  |  | 281 |  |  |  | 1,251 |  |  |  | 1,369 |
Share of (profit) /loss of associates and joint ventures |  |  | 7 |  |  |  | 4,380 |  |  |  | (10,847 | ) |  |  | 10,587 |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Decrease in inventories |  |  |  |  |  |  | 26 |  |  |  | 6 |  |  |  | 34 |
Increase in trading properties |  |  |  |  |  |  | (28 | ) |  |  | (592 | ) |  |  | (1,308 | )
Increase in restricted assets |  |  |  |  |  |  | - |  |  |  | (1,750 | ) |  |  | - |
Decrease / (Increase) in trade and other receivables |  |  |  |  |  |  | 1,514 |  |  |  | 2,854 |  |  |  | (69 | )
Decrease in trade and other payables |  |  |  |  |  |  | (2,543 | ) |  |  | (458 | ) |  |  | (1,820 | )
Increase / (decrease) in salaries and social security liabilities |  |  |  |  |  |  | 53 |  |  |  | (290 | ) |  |  | (195 | )
Decrease in provisions |  |  |  |  |  |  | (108 | ) |  |  | (798 | ) |  |  | (118 | )
Net cash (used in) / generated by continuing operating activities before income tax paid |  |  |  |  |  |  | (1,654 | ) |  |  | 9,828 |  |  |  | 8,810 |
Net cash generated by discontinued operating activities before income tax paid |  |  |  |  |  |  | 3,401 |  |  |  | 37,880 |  |  |  | 33,916 |
Net cash generated by operating activities before income tax paid |  |  |  |  |  |  | 1,747 |  |  |  | 47,708 |  |  |  | 42,726 |
The following table shows balances incorporated as result of business combination / deconsolidation or reclassification of assets and liabilities held for sale of subsidiaries:
|  | June 30, 2021 |  |  | June 30, 2020 |  |  | June 30, 2019 |
Investment properties |  |  | 117,547 |  |  |  | 233,714 |  |  |  | (14,634 | )
Property, plant and equipment |  |  | 47,989 |  |  |  | (7,581 | ) |  |  | (96,187 | )
Trading properties |  |  | 7,690 |  |  |  | 233 |  |  |  | - |
Intangible assets |  |  | 36,546 |  |  |  | 4,842 |  |  |  | (20,666 | )
Investments in associates and joint ventures |  |  | 48,443 |  |  |  | 3,781 |  |  |  | (1,220 | )
Deferred income tax assets |  |  | 568 |  |  |  | - |  |  |  | - |
Restricted assets |  |  | 8,400 |  |  |  | 321 |  |  |  | (305 | )
Income tax and MPIT credit |  |  | 426 |  |  |  | 66 |  |  |  | - |
Trade and other receivables |  |  | 70,693 |  |  |  | (13,598 | ) |  |  | (39,759 | )
Right-of-use assets |  |  | 25,853 |  |  |  | (5,973 | ) |  |  | - |
Investments in financial assets |  |  | 31,643 |  |  |  | 20,343 |  |  |  | (9,506 | )
Derivative financial instruments |  |  | 368 |  |  |  | (56 | ) |  |  | (77 | )
Inventories |  |  | 4,712 |  |  |  | (3,760 | ) |  |  | (19,691 | )
Group of assets held for sale |  |  | 55,028 |  |  |  | - |  |  |  | - |
Borrowings |  |  | (425,321 | ) |  |  | (132,296 | ) |  |  | 70,300 |
Lease liabilities |  |  | (23,696 | ) |  |  | - |  |  |  | - |
Deferred income tax liabilities |  |  | (16,261 | ) |  |  | (30,349 | ) |  |  | 9,338 |
Trade and other payables |  |  | (30,751 | ) |  |  | 3,474 |  |  |  | 76,590 |
Lease liabilities |  |  | - |  |  |  | 3,120 |  |  |  | - |
Provisions |  |  | (7,095 | ) |  |  | 86 |  |  |  | 1,442 |
Employee benefits |  |  | (624 | ) |  |  | 161 |  |  |  | 4,188 |
Derivative financial instruments |  |  | (624 | ) |  |  | - |  |  |  | - |
Salaries and social security liabilities |  |  | (4,427 | ) |  |  | 207 |  |  |  | 7,979 |
Salaries and social security liabilities |  |  | (28,805 | ) |  |  | - |  |  |  | - |
Income tax expense |  |  | (596 | ) |  |  | (161 | ) |  |  | 24 |
Net value of incorporated assets that do not affect cash |  |  | (82,294 | ) |  |  | 76,574 |  |  |  | (32,184 | )
Cash and cash equivalents |  |  | (145,330 | ) |  |  | (9,017 | ) |  |  | (18,550 | )
Non-controlling interest |  |  | (62,519 | ) |  |  | 76,219 |  |  |  | 24,477 |
Goodwill |  |  | - |  |  |  | (565 | ) |  |  | 246 |
Net value of assets incorporated / intended for sale |  |  | (290,143 | ) |  |  | 143,211 |  |  |  | (26,011 | )
Seller Financed Amount |  |  | - |  |  |  | - |  |  |  | (126 | )
Net (outflow) inflow of cash and cash equivalents / assets and liabilities held for sale |  |  | (290,143 | ) |  |  | 143,211 |  |  |  | (26,137 | )
The following table shows a detail of significant non-cash transactions occurred in the years ended June 30, 2021, 2020 and 2019:
|  | 06.30.2021 |  |  | 06.30.2020 |  |  | 06.30.2019 |
Decrease of associates and joint ventures through a decrease of shareholders’ equity |  |  | - |  |  |  | 3,111 |  |  |  | - |
Increase of investment properties through a decrease of financial assets |  |  | - |  |  |  | 418 |  |  |  | - |
Increase of properties for sale through an increase in borrowings |  |  | 61 |  |  |  | 18 |  |  |  | 26 |
Increase of property, plant and equipment through an increase of trade and other payables |  |  | - |  |  |  | 1,110 |  |  |  | 1,282 |
Increase of intangible assets through an increase of trade and other payables |  |  | - |  |  |  | 742 |  |  |  | 496 |
Distribution of dividends in shares |  |  | 727 |  |  |  | 885 |  |  |  | 3,922 |
Increase in property, plant and equipment through increased borrowings |  |  | - |  |  |  | - |  |  |  | 9 |
Registration of investment properties through a decrease in credits for trade and other receivables |  |  | - |  |  |  | 42 |  |  |  | 863 |
Issuance of NCN |  |  | - |  |  |  | 32 |  |  |  | 5,038 |
Decrease of property, plant and equipment through an increase of receivables and tax debts |  |  | 83 |  |  |  | - |  |  |  | - |
Distribution of dividends to non-controlling interest pending payment |  |  | - |  |  |  | 2,645 |  |  |  | (511 | )
Decrease of in investments in associates and joint ventures through a decrease in borrowings |  |  | - |  |  |  | - |  |  |  | 13 |
Decrease in borrowings through a decrease in financial assets |  |  | - |  |  |  | 3,686 |  |  |  | - |
Increase in investment properties through an increase in trade and other payables |  |  | - |  |  |  | 1,068 |  |  |  | 1,058 |
Increase of investment properties through an increase of borrowings |  |  | 407 |  |  |  | 151 |  |  |  | 330 |
Increase in rights of use through an increase in lease liabilities - Adjustment of opening balances (IFRS 16) |  |  | - |  |  |  | 21,214 |  |  |  | - |
Increase in rights of use through an increase in lease liabilities |  |  | - |  |  |  | 12,153 |  |  |  | - |
Increase of rights of use through a decrease of property, plant and equipment |  |  | 817 |  |  |  | - |  |  |  | - |

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- Definition The entire disclosure for a statement of cash flows. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Section Presentation of a statement of cash flows -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS07_g10-17_TI -URIDate 2020-01-01 + Details
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