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v3.22.2.2

Borrowings (Tables) | 12 Months Ended
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Jun. 30, 2022
Borrowings |
Schedule of fair value of borrowings |
|  | Total as of June 30, 2022 |  |  | Total as of June 30, 2021 |  |  | Fair value as of June 30, 2022 |  |  | Fair value as of June 30, 2021 |
NCN |  |  | 66,216 |  |  |  | 85,081 |  |  |  | 62,411 |  |  |  | 79,987 |
Bank loans |  |  | 1,012 |  |  |  | 5,110 |  |  |  | 1,018 |  |  |  | 5,131 |
Bank overdrafts |  |  | 5,871 |  |  |  | 8,665 |  |  |  | 5,871 |  |  |  | 8,665 |
Other borrowings |  |  | 1,015 |  |  |  | 2,267 |  |  |  | 1,015 |  |  |  | 2,267 |
AABE Debt |  |  | 405 |  |  |  | 423 |  |  |  | 405 |  |  |  | 423 |
Loans with non-controlling interests |  |  | 215 |  |  |  | 341 |  |  |  | 215 |  |  |  | 341 |
Total borrowings |  |  | 74,734 |  |  |  | 101,887 |  |  |  | 70,935 |  |  |  | 96,814 |
Non-current |  |  | 13,052 |  |  |  | 76,619 |  |  |  |  |  |  |  |  |
Current |  |  | 61,682 |  |  |  | 25,268 |  |  |  |  |  |  |  |  |
Total |  |  | 74,734 |  |  |  | 101,887 |  |  |  |  |  |  |  |  |
Schedule of maturity of the group's borrowings |
|  | June 30, 2022 |  |  | June 30, 2021 |
Capital |  |  |  |  |  |
Less than 1 year (i) |  |  | 60,208 |  |  |  | 23,234 |
Between 1 and 2 years |  |  | 10,470 |  |  |  | 66,542 |
Between 2 and 3 years |  |  | 2,087 |  |  |  | 9,317 |
Between 3 and 4 years |  |  | 106 |  |  |  | 272 |
Between 4 and 5 years |  |  | 253 |  |  |  | 97 |
Later than 5 years |  |  | - |  |  |  | 142 |
|  |  | 73,124 |  |  |  | 99,604 |
Interest |  |  |  |  |  |  |  |
Less than 1 year (i) |  |  | 1,474 |  |  |  | 2,034 |
Between 1 and 2 years |  |  | - |  |  |  | 89 |
Between 2 and 3 years |  |  | 63 |  |  |  | 21 |
Between 3 and 4 years |  |  | 9 |  |  |  | 74 |
Between 4 and 5 years |  |  | 64 |  |  |  | 10 |
Later than 5 years |  |  | - |  |  |  | 55 |
|  |  | 1,610 |  |  |  | 2,283 |
|  |  | 74,734 |  |  |  | 101,887 |
Schedule of borrowing by type of fixed-rate and floating-rate |
|  | June 30, 2022 |
Rate per currency |  | Argentine Peso |  |  | US dollar |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 11,818 |  |  |  | - |  |  |  | 11,818 |
US Dollar |  |  | - |  |  |  | 62,249 |  |  |  | 62,249 |
Subtotal fixed-rate borrowings |  |  | 11,818 |  |  |  | 62,249 |  |  |  | 74,067 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 418 |  |  |  | - |  |  |  | 418 |
US Dollar |  |  | - |  |  |  | 249 |  |  |  | 249 |
Subtotal floating-rate borrowings |  |  | 418 |  |  |  | 249 |  |  |  | 667 |
Total borrowings as per analysis |  |  | 12,236 |  |  |  | 62,498 |  |  |  | 74,734 |
Total borrowings as per Statement of Financial Position |  |  | 12,236 |  |  |  | 62,498 |  |  |  | 74,734 |
|  | June 30, 2021 |
Rate per currency |  | Argentine Peso |  |  | US dollar |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 16,605 |  |  |  | - |  |  |  | 16,605 |
US Dollar |  |  | - |  |  |  | 81,573 |  |  |  | 81,573 |
Subtotal fixed-rate borrowings |  |  | 16,605 |  |  |  | 81,573 |  |  |  | 98,178 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 444 |  |  |  | - |  |  |  | 444 |
US Dollar |  |  | - |  |  |  | 3,265 |  |  |  | 3,265 |
Subtotal floating-rate borrowings |  |  | 444 |  |  |  | 3,265 |  |  |  | 3,709 |
Total borrowings as per analysis |  |  | 17,049 |  |  |  | 84,838 |  |  |  | 101,887 |
Total borrowings as per Statement of Financial Position |  |  | 17,049 |  |  |  | 84,838 |  |  |  | 101,887 |
Schedule of debt issuances |
Entity | Series | Issuance / expansion date | Amount in original currency | Maturity date | Interest | Principal payment | Interest payment
rate
IRSA | Series I | nov-20 | USD 3.1 | 3/1/2023 | 10.00% n.a. | At expiration | Quarterly
IRSA | Series VIII | nov-20 | USD 31.7 | 11/12/2023 | 10.00% n.a. | 33% in November 21, 33% in November 22, 34% in November 23 | Quarterly
IRSA | Series IX | nov-20 | USD 80.7 | 3/1/2023 | 10.00% n.a. | At expiration | Quarterly
IRSA | Series XI | mar-21 | USD 15.81 | 3/1/2024 | 5.00% n.a. | At expiration | Biannual
IRSA | Series XII | mar-21 | UVAs 53.78 | 03/31/2024 | 4.00% n.a. | At expiration | Biannual
IRSA | Series XIII | aug-21 | USD 58.1 | 08/26/2024 | 3.90% n.a | Biannual | Quarterly
Schedule of evolution of borrowing |
|  | June 30, 2022 |  |  | June 30, 2021 |
Balance at the beginning of the year |  |  | 101,887 |  |  |  | 926,487 |
Borrowings |  |  | 7,427 |  |  |  | 43,119 |
Payment of borrowings |  |  | (11,834 | ) |  |  | (96,340 | )
(Payment) / Collection of short term loans, net |  |  | (999 | ) |  |  | 6,605 |
Interests paid |  |  | (8,204 | ) |  |  | (23,535 | )
Deconsolidation |  |  | - |  |  |  | (697,452 | )
Accrued interests |  |  | 7,722 |  |  |  | 19,465 |
Cumulative translation adjustment and exchange differences, net |  |  | 22,656 |  |  |  | (71,995 | )
Inflation adjustment |  |  | (42,666 | ) |  |  | (4,455 | )
Reclassifications and other movements |  |  | (1,255 | ) |  |  | (12 | )
Balance at the end of the year |  |  | 74,734 |  |  |  | 101,887 |

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