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v3.23.3

Borrowings (Tables) | 12 Months Ended
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Jun. 30, 2023
Schedule of fair value of borrowings |
|  | Book value |  |  | Fair value |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2023 |  |  | 06.30.2022 |
NCN |  |  | 96,599 |  |  |  | 142,749 |  |  |  | 97,277 |  |  |  | 134,546 |
Bank loans and others |  |  | 2,575 |  |  |  | 2,182 |  |  |  | 2,575 |  |  |  | 2,195 |
Bank overdrafts |  |  | 6,592 |  |  |  | 12,657 |  |  |  | 6,592 |  |  |  | 12,657 |
Other borrowings |  |  | 1,720 |  |  |  | 3,061 |  |  |  | 1,720 |  |  |  | 3,061 |
Loans with non-controlling interests |  |  | 455 |  |  |  | 463 |  |  |  | 455 |  |  |  | 463 |
Total borrowings |  |  | 107,941 |  |  |  | 161,112 |  |  |  | 108,619 |  |  |  | 152,922 |
Non-current |  |  | 67,324 |  |  |  | 28,138 |  |  |  |  |  |  |  |  |
Current |  |  | 40,617 |  |  |  | 132,974 |  |  |  |  |  |  |  |  |
Total |  |  | 107,941 |  |  |  | 161,112 |  |  |  |  |  |  |  |  |
Schedule of maturity of the group's borrowings |
|  | 06.30.2023 |  |  | 06.30.2022 |
Capital |  |  |  |  |  |
Less than 1 year |  |  | 39,029 |  |  |  | 129,796 |
Between 1 and 2 years |  |  | 27,146 |  |  |  | 22,572 |
Between 2 and 3 years |  |  | 20,794 |  |  |  | 4,499 |
Between 3 and 4 years |  |  | 7,025 |  |  |  | 229 |
Between 4 and 5 years |  |  | 12,042 |  |  |  | 545 |
|  |  | 106,036 |  |  |  | 157,641 |
Interest |  |  |  |  |  |  |  |
Less than 1 year |  |  | 1,588 |  |  |  | 3,178 |
Between 1 and 2 years |  |  | 203 |  |  |  | - |
Between 2 and 3 years |  |  | 114 |  |  |  | 136 |
Between 3 and 4 years |  |  | - |  |  |  | 19 |
Between 4 and 5 years |  |  | - |  |  |  | 138 |
|  |  | 1,905 |  |  |  | 3,471 |
|  |  | 107,941 |  |  |  | 161,112 |
Schedule of borrowing by type of fixed-rate and floating-rate |
|  | 06.30.2023 |
Rate per currency |  | Argentine Peso |  |  | US dollar |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 19,395 |  |  |  | - |  |  |  | 19,395 |
US Dollar |  |  | - |  |  |  | 86,205 |  |  |  | 86,205 |
Subtotal fixed-rate borrowings |  |  | 19,395 |  |  |  | 86,205 |  |  |  | 105,600 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 2,341 |  |  |  | - |  |  |  | 2,341 |
Subtotal floating-rate borrowings |  |  | 2,341 |  |  |  | - |  |  |  | 2,341 |
Total borrowings as per analysis |  |  | 21,736 |  |  |  | 86,205 |  |  |  | 107,941 |
Total borrowings as per Statement of Financial Position |  |  | 21,736 |  |  |  | 86,205 |  |  |  | 107,941 |
|  | 06.30.2022 |
Rate per currency |  | Argentine Peso |  |  | US dollar |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 25,477 |  |  |  | - |  |  |  | 25,477 |
US Dollar |  |  | - |  |  |  | 134,197 |  |  |  | 134,197 |
Subtotal fixed-rate borrowings |  |  | 25,477 |  |  |  | 134,197 |  |  |  | 159,674 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 901 |  |  |  | - |  |  |  | 901 |
US Dollar |  |  | - |  |  |  | 537 |  |  |  | 537 |
Subtotal floating-rate borrowings |  |  | 901 |  |  |  | 537 |  |  |  | 1,438 |
Total borrowings as per analysis |  |  | 26,378 |  |  |  | 134,734 |  |  |  | 161,112 |
Total borrowings as per Statement of Financial Position |  |  | 26,378 |  |  |  | 134,734 |  |  |  | 161,112 |
Schedule of debt issuances |
Entity | Series | Issuance / expansion date | Amount in original currency | Maturity date | Interest | Principal payment | Interest payment
rate
IRSA | Series XIII | aug-21 | USD 58.1 | 03/31/2024 | 3.90% n.a | Biannual | Quarterly
IRSA | Series XIV | jul-22 | USD 171.20 | 06/22/2028 | 8.75% n.a. | 17.5% in June 2024 – 17.5% in June 2025 – 17.5% in June 2026 – 17.5% in June 2027 - 30% in June 2028 | Biannual
IRSA | Series XV | jan-23 | USD 61.75 | 03/25/2025 | 8.00% n.a. | At expiration | Biannual
IRSA | Series XVI | jan-23 | USD 28.25 | 07/25/2025 | 7.00% n.a. | At expiration | Biannual
IRSA | Series XVII | jun-23 | USD 25 | 12/07/2025 | 5.00% n.a. | At expiration | 1° quarterly and then biannual
Schedule of evolution of borrowing |
|  | 06.30.2023 |  |  | 06.30.2022 |
Balance at the beginning of the year |  |  | 161,112 |  |  |  | 219,648 |
Borrowings |  |  | 80,829 |  |  |  | 16,011 |
Payment of borrowings |  |  | (112,982 | ) |  |  | (25,512 | )
Payment of short term loans, net |  |  | (1,442 | ) |  |  | (2,154 | )
Interests paid |  |  | (13,331 | ) |  |  | (17,686 | )
Accrued interests |  |  | 7,477 |  |  |  | 16,647 |
Cumulative translation adjustment and exchange differences, net |  |  | 72,773 |  |  |  | 48,842 |
Inflation adjustment |  |  | (86,117 | ) |  |  | (91,978 | )
Reclassifications and other movements |  |  | (378 | ) |  |  | (2,706 | )
Balance at the end of the year |  |  | 107,941 |  |  |  | 161,112 |

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