XML 75 R59.htm IDEA: XBRL DOCUMENT v3.23.3

Borrowings (Tables)

12 Months Ended

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

X

- Definition

The disclosure of detailed information about borrowings. [Refer: Borrowings]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of changes borrowing by type of fixed-rate and floating-rate, per currency denomination and per functional currency of the subsidiary that holds the loans for the fiscal years.

+ References

No definition available.

+ Details

Name:	irsa_DisclosureOfBorrowingByTypeOfFixedRateAndFloatingRateExplanatory
Namespace Prefix:	irsa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of changes fair value of borrowings.

+ References

No definition available.

+ Details

Name:	irsa_DisclosureOfFairValueOfBorrowingsExplanatory
Namespace Prefix:	irsa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of changes maturity of the Group's borrowings.

+ References

No definition available.

+ Details

Name:	irsa_DisclosureOfMaturityOfTheBorrowingsExplanatory
Namespace Prefix:	irsa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Detail information about evolution of borrowing.

+ References

No definition available.

+ Details

Name:	irsa_ScheduleOfEvolutionOfBorrowingExplanatory
Namespace Prefix:	irsa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration