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Cash flow information | 12 Months Ended
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Jun. 30, 2022
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, 2022, 2021 and 2020:
|  | Note |  |  | 06.30.2022 |  |  | 06.30.2021 |  |  | 06.30.2020 |
Profit / (loss) for the year |  |  |  |  |  | 34,892 |  |  |  | (61,641 | ) |  |  | 58,461 |
Profit for the year from discontinued operations |  |  |  |  |  | - |  |  |  | 14,633 |  |  |  | 8,112 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax |  |  | 21 |  |  |  | 2,770 |  |  |  | 35,540 |  |  |  | 16,505 |
Amortization and depreciation |  |  | 24 |  |  |  | 931 |  |  |  | 1,051 |  |  |  | 1,174 |
Net (gain) / loss from fair value adjustment of investment properties |  |  |  |  |  |  | (13,650 | ) |  |  | 12,742 |  |  |  | (83,080 | )
Gain from disposal of associates |  |  |  |  |  |  | - |  |  |  | (61 | ) |  |  | - |
Financial results, net |  |  |  |  |  |  | (14,298 | ) |  |  | (10,840 | ) |  |  | 32,366 |
Provisions and allowances |  |  |  |  |  |  | 1,560 |  |  |  | 1,846 |  |  |  | 2,035 |
Share of loss / (profit) of associates and joint ventures |  |  | 8 |  |  |  | 355 |  |  |  | 7,182 |  |  |  | (17,787 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
(Increase) / decrease in inventories |  |  |  |  |  |  | (7 | ) |  |  | 43 |  |  |  | 10 |
Decrease / (increase) in trading properties |  |  |  |  |  |  | 89 |  |  |  | (46 | ) |  |  | (971 | )
Increase in restricted assets |  |  |  |  |  |  | - |  |  |  | - |  |  |  | (2,870 | )
(Increase) / decrease in trade and other receivables |  |  |  |  |  |  | (31 | ) |  |  | 2,483 |  |  |  | 4,680 |
Increase / (decrease) in trade and other payables |  |  |  |  |  |  | 624 |  |  |  | (5,553 | ) |  |  | (735 | )
Increase / (decrease) in salaries and social security liabilities |  |  |  |  |  |  | 31 |  |  |  | 87 |  |  |  | (476 | )
Decrease in provisions |  |  |  |  |  |  | (97 | ) |  |  | (176 | ) |  |  | (1,309 | )
Net cash generated by / (used in) continuing operating activities before income tax paid |  |  |  |  |  |  | 13,169 |  |  |  | (2,710 | ) |  |  | 16,115 |
Net cash generated by discontinued operating activities before income tax paid |  |  |  |  |  |  | - |  |  |  | 5,577 |  |  |  | 62,117 |
Net cash generated by operating activities before income tax paid |  |  |  |  |  |  | 13,169 |  |  |  | 2,867 |  |  |  | 78,232 |
The following table shows balances incorporated as result of business combination or deconsolidation of subsidiaries:
|  | June 30, 2022 |  |  | June 30, 2021 |  |  | June 30, 2020 |
Investment properties |  |  | - |  |  |  | 192,757 |  |  |  | 383,250 |
Property, plant and equipment |  |  | - |  |  |  | 78,694 |  |  |  | (12,432 | )
Trading properties |  |  | - |  |  |  | 12,610 |  |  |  | 382 |
Intangible assets |  |  | - |  |  |  | 59,929 |  |  |  | 7,940 |
Investments in associates and joint ventures |  |  | - |  |  |  | 79,438 |  |  |  | 6,200 |
Deferred income tax assets |  |  | - |  |  |  | 931 |  |  |  | - |
Restricted assets |  |  | - |  |  |  | 13,775 |  |  |  | 526 |
Income tax and MPIT credit |  |  | - |  |  |  | 699 |  |  |  | 108 |
Trade and other receivables |  |  | - |  |  |  | 115,924 |  |  |  | (22,298 | )
Right-of-use assets |  |  | - |  |  |  | 42,394 |  |  |  | (9,795 | )
Investments in financial assets |  |  | - |  |  |  | 51,889 |  |  |  | 33,359 |
Derivative financial instruments |  |  | - |  |  |  | 603 |  |  |  | (92 | )
Inventories |  |  | - |  |  |  | 7,727 |  |  |  | (6,166 | )
Group of assets held for sale |  |  | - |  |  |  | 90,236 |  |  |  | - |
Borrowings |  |  | - |  |  |  | (697,452 | ) |  |  | (216,942 | )
Lease liabilities |  |  | - |  |  |  | (38,857 | ) |  |  | - |
Deferred income tax liabilities |  |  | - |  |  |  | (26,665 | ) |  |  | (49,767 | )
Trade and other payables |  |  | - |  |  |  | (50,426 | ) |  |  | 5,697 |
Lease liabilities |  |  | - |  |  |  | - |  |  |  | 5,116 |
Provisions |  |  | - |  |  |  | (11,635 | ) |  |  | 141 |
Employee benefits |  |  | - |  |  |  | (1,023 | ) |  |  | 264 |
Derivative financial instruments |  |  | - |  |  |  | (1,023 | ) |  |  | - |
Salaries and social security liabilities |  |  | - |  |  |  | (7,260 | ) |  |  | 339 |
Group of liabilities held for sale |  |  | - |  |  |  | (47,235 | ) |  |  | - |
Income tax expense |  |  | - |  |  |  | (977 | ) |  |  | (264 | )
Net value of deconsolidated / incorporated assets that do not affect cash |  |  | - |  |  |  | (134,947 | ) |  |  | 125,566 |
Cash and cash equivalents |  |  | - |  |  |  | (238,316 | ) |  |  | (14,786 | )
Non-controlling interest |  |  | - |  |  |  | (102,520 | ) |  |  | 124,986 |
Goodwill |  |  | - |  |  |  | - |  |  |  | (927 | )
Net value of deconsolidated / incorporated assets |  |  | - |  |  |  | (475,783 | ) |  |  | 234,839 |
Seller Financed Amount |  |  | - |  |  |  | - |  |  |  | - |
Net (outflow) / inflow of cash and cash equivalents |  |  | - |  |  |  | (475,783 | ) |  |  | 234,839 |
The following table shows a detail of significant non-cash transactions occurred in the years ended June 30, 2022, 2021 and 2020:
|  | 06.30.2022 |  |  | 06.30.2021 |  |  | 06.30.2020 |
Decrease of associates and joint ventures through an increase of assets held for sale |  |  | - |  |  |  | - |  |  |  | 5,101 |
Increase of investment properties through a decrease of financial assets |  |  | - |  |  |  | - |  |  |  | 685 |
Increase of trading properties through an increase in borrowings |  |  | - |  |  |  | 100 |  |  |  | 30 |
Increase of property, plant and equipment through an increase of trade and other payables |  |  | - |  |  |  | - |  |  |  | 1,820 |
Increase of intangible assets through an increase of trade and other payables |  |  | 12 |  |  |  | - |  |  |  | 1,217 |
Distribution of dividends in shares |  |  | - |  |  |  | 1,193 |  |  |  | 1,451 |
Increase of investment properties through a decrease in trade and other receivables |  |  | - |  |  |  | - |  |  |  | 69 |
Issuance of NCN |  |  | 4,304 |  |  |  | - |  |  |  | - |
Decrease of property, plant and equipment through an increase of tax receivables and tax debts |  |  | - |  |  |  | 136 |  |  |  | - |
Distribution of dividends to non-controlling interest pending payment |  |  | - |  |  |  | - |  |  |  | 4,337 |
Decrease in borrowings through a decrease in financial assets |  |  | - |  |  |  | - |  |  |  | 6,044 |
Increase in investment properties through an increase in trade and other payables |  |  | 185 |  |  |  | - |  |  |  | 1,751 |
Increase of investment properties through an increase of borrowings |  |  | - |  |  |  | 668 |  |  |  | 247 |
Increase in right-of-use assets through an increase in lease liabilities - Adjustment of opening balances (IFRS 16) |  |  | - |  |  |  | - |  |  |  | 34,787 |
Increase in right-of-use assets through an increase in lease liabilities |  |  | - |  |  |  | - |  |  |  | 19,929 |
Increase in intangible assets through a decrease in investment in associates |  |  | - |  |  |  | 1,340 |  |  |  | - |
Currency translation adjustment |  |  | 177 |  |  |  | 18,748 |  |  |  | 34,929 |
Increase in investment properties under barter agreements |  |  | 3,139 |  |  |  | - |  |  |  | - |
Payment of non-convertible notes |  |  | 633 |  |  |  | - |  |  |  | - |
Decrease in lease liabilities through a decrease in trade and other receivables |  |  | 3 |  |  |  | - |  |  |  | - |
Decrease in investment properties through an increase in property, plant and equipment |  |  | 1,558 |  |  |  | - |  |  |  | - |
Decrease in property, plant and equipment through an increase in investment properties |  |  | 600 |  |  |  | - |  |  |  | - |
Decrease in property, plant and equipment through an increase in revaluation surplus |  |  | 556 |  |  |  | - |  |  |  | - |
Decrease in revaluation surplus through an increase in deferred income tax liabilities |  |  | 195 |  |  |  | - |  |  |  | - |
Increase in intangible assets through an increase salaries and social security liabilities |  |  | 26 |  |  |  | - |  |  |  | - |
Increase in investments in associates through a decrease in investments in financial assets |  |  | 865 |  |  |  | - |  |  |  | - |
Decrease in borrowings through a decrease in credits for trade and other receivables |  |  | 441 |  |  |  | - |  |  |  | - |
Increase in investments in associates and joint ventures through a decrease in investments in financial assets |  |  | 45 |  |  |  | - |  |  |  | - |
Capital contributions from non-controlling interest through a decrease of borrowings |  |  | 4 |  |  |  | - |  |  |  | - |
Capital contributions from non-controlling interest through an increase in trade and other receivables |  |  | 5 |  |  |  | - |  |  |  | - |

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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 2021-01-01 -Section Presentation of a statement of cash flows -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS07_g10-17_TI -URIDate 2021-03-24 + Details
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