XML 39 R20.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Trade and other receivables | 12 Months Ended
--- | ---
Jun. 30, 2022
Trade and other receivables |
15. Trade and other receivables | 15. Trade and other receivables Group’s trade and other receivables as of June 30, 2022 and 2021 were as follows:
|  | June 30, 2022 |  |  | June 30, 2021 |
Sale, leases and services receivables |  |  | 8,012 |  |  |  | 7,532 |
Less: Allowance for doubtful accounts |  |  | (853 | ) |  |  | (1,395 | )
Total trade receivables |  |  | 7,159 |  |  |  | 6,137 |
Prepaid expenses |  |  | 339 |  |  |  | 1,320 |
Borrowings, deposits and others |  |  | 4,661 |  |  |  | 6,017 |
Advances to suppliers |  |  | 917 |  |  |  | 1,558 |
Tax receivables |  |  | 935 |  |  |  | 1,912 |
Others |  |  | 1,156 |  |  |  | 1,623 |
Total other receivables |  |  | 8,008 |  |  |  | 12,430 |
Total trade and other receivables |  |  | 15,167 |  |  |  | 18,567 |
Non-current |  |  | 4,336 |  |  |  | 4,669 |
Current |  |  | 10,831 |  |  |  | 13,898 |
Total |  |  | 15,167 |  |  |  | 18,567 |
Book amounts of Group's trade and other receivables in foreign currencies are detailed in Note 31. The fair value of current receivables approximates their respective carrying amounts because, due to their short-term nature, the effect of discounting is not considered significant. Trade accounts receivables are generally presented in the Consolidated Statements of Financial Position net of allowances for doubtful accounts. Impairment policies and procedures by type of receivables are discussed in detail in Note 2. Movements on the Group’s allowance for doubtful accounts were as follows:
|  | June 30, 2022 |  |  | June 30, 2021 |
Beginning of the year |  |  | 1,395 |  |  |  | 9,199 |
Additions (i) |  |  | 250 |  |  |  | 1,238 |
Recovery (i) |  |  | (282 | ) |  |  | (376 | )
Currency translation adjustment |  |  | 73 |  |  |  | (452 | )
Deconsolidation |  |  | - |  |  |  | (7,614 | )
Receivables written off during the year as uncollectable |  |  | (12 | ) |  |  | (46 | )
Inflation adjustment |  |  | (571 | ) |  |  | (554 | )
End of the year |  |  | 853 |  |  |  | 1,395 |
(i) | The creation and release of the provision for impaired receivables have been included in “Selling expenses” in the Consolidated Statements of Income and Other Comprehensive Income (Note 24).
The Group’s trade receivables comprise several classes. The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivables (see Note 5). The Group also has receivables from related parties neither of them is due nor impaired. Due to the distinct characteristics of each type of receivables, an aging analysis of past due unimpaired and impaired receivables is shown by type and class, as of June 30, 2022 and 2021 (a column of non-past due receivables is also included so that the totals can be reconciled with the amounts appearing on the Consolidated Statement of Financial Position):
|  | Past due |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Up to 3 months |  |  | From 3 to 6 months |  |  | Over 6 months |  |  | Non-past due |  |  | Impaired |  |  | Total |  |  | % of representation |
Leases and services |  |  | 391 |  |  |  | 238 |  |  |  | 649 |  |  |  | 5,607 |  |  |  | 853 |  |  |  | 7,738 |  |  |  | 96.58 | %
Consumer financing |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 87 |  |  |  | - |  |  |  | 87 |  |  |  | 1.09 | %
Sale of properties and developments |  |  | 40 |  |  |  | - |  |  |  | 20 |  |  |  | 127 |  |  |  | - |  |  |  | 187 |  |  |  | 2.33 | %
Total as of June 30, 2022 |  |  | 431 |  |  |  | 238 |  |  |  | 669 |  |  |  | 5,821 |  |  |  | 853 |  |  |  | 8,012 |  |  |  | 100.00 | %
Leases and services |  |  | 554 |  |  |  | 405 |  |  |  | 1,077 |  |  |  | 3,794 |  |  |  | 1,369 |  |  |  | 7,199 |  |  |  | 95.58 | %
Consumer financing |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 26 |  |  |  | 26 |  |  |  | 0.35 | %
Sale of properties and developments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 307 |  |  |  | - |  |  |  | 307 |  |  |  | 4.07 | %
Total as of June 30, 2021 |  |  | 554 |  |  |  | 405 |  |  |  | 1,077 |  |  |  | 4,101 |  |  |  | 1,395 |  |  |  | 7,532 |  |  |  | 100.00 | %

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration