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Trade and other receivables (Tables)

12 Months Ended

Jun. 30, 2021

Trade and other receivables

Schedule of trade and other receivables

		June 30, 2021				June 30, 2020
Sale, leases and services receivables			4,593				57,756
Less: Allowance for doubtful accounts			(851	)			(5,610	)
Total trade receivables			3,742				52,146
Prepaid expenses			805				20,271
Borrowings, deposits and others			3,669				15,064
Advances to suppliers			950				1,516
Tax receivables			1,166				1,208
Others			990				322
Total other receivables			7,580				38,381
Total trade and other receivables			11,322				90,527
Non-current			2,847				34,738
Current			8,475				55,789
Total			11,322				90,527

Schedule of allowance for doubtful accounts

		June 30, 2021				June 30, 2020
Beginning of the year			5,610				3,985
Additions (i)			755				1,544
Recovery (i)			(229	)			(164	)
Currency translation adjustment			(276	)			1,597
Deconsolidation			(4,643	)			(30	)
Receivables written off during the year as uncollectable			(28	)			(1,077	)
Transfer to assets held for sale			-				(30	)
Incorporation by business combination			-				27
Inflation adjustment			(338	)			(242	)
End of the year			851				5,610

Schedule of an aging analysis of past due unimpaired and impaired receivables

		Past due																												Additions / (reversals) for
		Up to 3 months				From 3 to 6 months				Over 6 months				Non-past due				Impaired				Total				% of representation				doubtful accounts
Leases and services			338				247				657				2,313				835				4,390				95.58	%			(194	)
Consumer financing			-				-				-				-				16				16				0.35	%			-
Sale of properties and developments			-				-				-				187				-				187				4.07	%			-
Total as of June 30, 2021			338				247				657				2,500				851				4,593				100.00	%			(194	)
Leases and services			584				84				131				3,482				1,044				5,325				9.22	%			(128	)
Consumer financing			-				-				-				-				24				24				0.04	%			14
Sale of properties and developments			284				8				8				1,068				2				1,370				2.37	%			-
Sale of communication equipment			-				-				-				20,538				703				21,241				36.78	%			-
Agricultural products			2,352				397				183				1,741				30				4,703				8.14	%			-
Telecommunication services			2,230				-				671				18,385				3,807				25,093				43.45	%			(589	)
Total as of June 30, 2020			5,450				489				993				45,214				5,610				57,756				100.00	%			(703	)

X

- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

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- Definition

The disclosure of changes aging analysis of past due unimpaired and impaired receivables.

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- Definition

Tabular information about trade and other receivables.

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