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Related party transactions (Tables)

12 Months Ended

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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