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Related party transactions (Tables)

12 Months Ended

Jun. 30, 2023

Related party transactions

Schedule of company's senior management

Name	Date of Birth	Position	Current position since
Eduardo S. Elsztain	01/26/1960	General Manager	1991
Arnaldo Jawerbaum	08/13/1966	Operating Manager	2022
Jorge Cruces	11/07/1966	Investment Manager	2020
Matías I. Gaivironsky	02/23/1976	Administrative and Financial Manager	2011

Schedule of balances with related parties

Item		06.30.2023				06.30.2022
Trade and other receivables			7,809				9,447
Investments in financial assets			1,722				6,110
Borrowings			(308	)			(358	)
Trade and other payables			(8,768	)			(2,402	)
Total			455				12,797

Schedule of results with related parties

Related party		06.30.2023				06.30.2022				Description of transaction		Item
New Lipstick LLC			62				65			Reimbursement of expenses receivable		Trade and other receivable
Comparaencasa Ltd.			559				589			Other investments		Investments in financial assets
			-				(88	)		Others		Trade and other payables
Galerias Pacifico			1,570				1,516			Others		Trade and other receivable
La Rural S.A.			796				530			Loans granted		Trade and other receivable
			-				440			Dividends		Trade and other receivable
			(137	)			(11	)		Others		Trade and other payables
			2				9			Others		Trade and other receivable
Other associates and joint ventures			1				2			Reimbursement of expenses receivable		Trade and other receivable
			(86	)			(132	)		Loans obtained		Borrowings
			12				14			Leases and/or rights of use receivable		Trade and other receivable
			45				-			Irrevocable contributions pending subscription		Trade and other receivable
			27				41			Management Fee		Trade and other receivable
			(134	)			(135	)		NCN		Borrowings
			(70	)			(91	)		Others		Trade and other payables
			18				108			Others		Trade and other receivable
			1				2			Share based payments		Trade and other payables
Total associates and joint ventures			2,666				2,859
Cresud			-				11			Reimbursement of expenses receivable		Trade and other receivable
			(784	)			(897	)		Corporate services receivable		Trade and other payables
			427				5,521			NCN		Investment in financial assets
			(252	)			(442	)		Others		Trade and other payables
			(3	)			(6	)		Share based payments		Trade and other payables
Total parent company			(612	)			4,187
Futuros y Opciones S.A.			1				4			Others		Trade and other receivable
Helmir S.A.			(88	)			(91	)		NCN		Borrowings
Total subsidiaries of parent company			(87	)			(87	)
Directors			(7,388	)			(785	)		Fees for services received		Trade and other payables
			-				1,300			Advances		Trade and other receivable
Rundel Global LTD			736				-			Other investments		Investments in financial assets
Yad Levim LTD			4,739				4,762			Loans granted		Trade and other receivable
Others (1)			(9	)			(28	)		Leases and/or rights of use receivable		Trade and other payables
			511				591			Others		Trade and other receivable
			(126	)			(30	)		Others		Trade and other payables
			-				(26	)		Management Fee		Trade and other payables
			25				54			Reimbursement of expenses receivable		Trade and other receivable
Total directors and others			(1,512	)			5,838
Total at the end of the year			455				12,797

Related party		06.30.2023				06.30.2022				06.30.2021				Description of transaction
BACS			-				125				276			Financial operations
Metropolitan (1)			-				67				54			Financial operations
BHN Vida S.A			(3	)			54				54			Leases and/or rights of use
BHN Seguros Generales S.A.			(1	)			52				22			Leases and/or rights of use
Lipstick Management LLC			-				43				30			Financial operations
Comparaencasa Ltd.			75				414				-			Financial operations
La Rural S.A.			-				-				(54	)		Leases and/or rights of use
Condor			4				58				901			Financial operations
Otras asociadas y negocios conjuntos			70				293				41			Financial operations
			(63	)			(30	)			(28	)		Leases and/or rights of use
			92				67				-			Corporate services
Total associates and joint ventures			174				1,143				1,296
Cresud			103				132				127			Leases and/or rights of use
			(2,846	)			(2,455	)			(2,520	)		Corporate services
			3,975				(54	)			1,164			Financial operations
Total parent company			1,232				(2,377	)			(1,229	)
Helmir			(25	)			2				338			Financial operations
Total subsidiaries of parent company			(25	)			2				338
Directors			(9,070	)			(2,836	)			(2,988	)		Fees and remunerations
Senior Management			(178	)			(166	)			(155	)		Fees and remunerations
Rundel Globa LTD			132				-				-			Financial operations
Yad Leviim LTD			215				244				-			Financial operations
Others (2)			15				13				-			Corporate services
			(18	)			22				(56	)		Leases and/or rights of use
			(23	)			37				(6	)		Financial operations
			(150	)			(136	)			(188	)		Donations
			(215	)			(32	)			-			Fees and remuneration
			(100	)			(106	)			(106	)		Legal services
Total others			9,392				(2,960	)			(3,499	)
Total at the end of the year			8,011	)			(4,192	)			(3,094	)

Schedule of transactions with related parties

Related party		06.30.2023				06.30.2022				Description of the operation
Quality			(55	)			(88	)		Capital contributions
Condor			-				(1,865	)		Exchange of shares
Comparaencasa			-				(278	)		Capital contributions
Total capital contributions			(55	)			(2,231	)
Cresud			(18,797	)			-			Dividend distributed
Helmir			(948	)			-			Dividend distributed
Total other transactions			(19,745	)			-
Condor			103				7,731			Dividends received
Nuevo Puerto Santa Fe			216				-			Dividends received
Total other transactions			319				7,731