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v3.24.3

Related party transactions (Tables) | 12 Months Ended
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Jun. 30, 2024
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 |  | 06.30.2024 |  |  | 06.30.2023 |
Trade and other receivables |  |  | 28,257 |  |  |  | 29,012 |
Investments in financial assets |  |  | 4,207 |  |  |  | 6,397 |
Borrowings |  |  | (779 | ) |  |  | (1,144 | )
Trade and other payables |  |  | (17,102 | ) |  |  | (32,576 | )
Total |  |  | 14,583 |  |  |  | 1,689 |
Schedule of results with related parties |
Related party |  | 06.30.2024 |  |  | 06.30.2023 |  |  | Description of transaction |  | Item |
New Lipstick LLC |  |  | 221 |  |  |  | 230 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Comparaencasa Ltd. |  |  | 1,983 |  |  |  | 2,077 |  |  | Other investments |  | Investments in financial assets |
|  |  | 249 |  |  |  | - |  |  | Loans granted |  | Trade and other receivable |
Banco Hipotecario S.A. |  |  | 38 |  |  |  | - |  |  | Leases and/or rights of use receivable |  | Trade and other receivable |
|  |  | 4,731 |  |  |  | - |  |  | Dividends receivable |  | Trade and other receivable |
La Rural S.A. |  |  | 1,375 |  |  |  | 2,957 |  |  | Canon |  | Trade and other receivable |
|  |  | (2 | ) |  |  | (509 | ) |  | Others |  | Trade and other payables |
|  |  | 16 |  |  |  | 7 |  |  | Others |  | Trade and other receivable |
Other associates and joint ventures (1) |  |  | - |  |  |  | 4 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
|  |  | (522 | ) |  |  | (321 | ) |  | Loans obtained |  | Borrowings |
|  |  | - |  |  |  | 45 |  |  | Leases and/or rights of use receivable |  | Trade and other receivable |
|  |  | - |  |  |  | 167 |  |  | Irrevocable contributions pending subscription |  | Trade and other receivable |
|  |  | 29 |  |  |  | 100 |  |  | Management Fee |  | Trade and other receivable |
|  |  | - |  |  |  | (497 | ) |  | Non-convertible notes |  | Borrowings |
|  |  | (21 | ) |  |  | (260 | ) |  | Others |  | Trade and other payables |
|  |  | 11 |  |  |  | 67 |  |  | Others |  | Trade and other receivable |
|  |  | 1 |  |  |  | 4 |  |  | Share based payments |  | Trade and other payables |
|  |  | 11 |  |  |  | - |  |  | Loans granted |  | Trade and other receivable |
Total associates and joint ventures |  |  | 8,120 |  |  |  | 4,071 |  |  |  |  |  |
Cresud |  |  | 558 |  |  |  | - |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
|  |  | (2,121 | ) |  |  | (2,912 | ) |  | Corporate services payable |  | Trade and other payables |
|  |  | 424 |  |  |  | 1,586 |  |  | Non-convertible notes |  | Investments in financial assets |
|  |  | - |  |  |  | (937 | ) |  | Others |  | Trade and other payables |
|  |  | (3 | ) |  |  | (12 | ) |  | Share based payments |  | Trade and other payables |
Total parent company |  |  | (1,142 | ) |  |  | (2,275 | ) |  |  |  |  |
Futuros y Opciones S.A. |  |  | 5 |  |  |  | 3 |  |  | Others |  | Trade and other receivable |
Helmir S.A. |  |  | (257 | ) |  |  | (326 | ) |  | Non-convertible notes |  | Borrowings |
Total subsidiaries of parent company |  |  | (252 | ) |  |  | (323 | ) |  |  |  |  |
Directors |  |  | (5,576 | ) |  |  | (27,449 | ) |  | Fees for services received |  | Trade and other payables |
Galerias Pacifico |  |  | 3,249 |  |  |  | 5,833 |  |  | Loans granted |  | Trade and other receivable |
|  |  | 3 |  |  |  | - |  |  | Others |  | Trade and other payables |
Rundel Global LTD |  |  | 1,800 |  |  |  | 2,734 |  |  | Other investments |  | Investments in financial assets |
Yad Levim LTD |  |  | 17,672 |  |  |  | 17,607 |  |  | Loans granted |  | Trade and other receivable |
Sociedad Rural Argentina S.A. |  |  | - |  |  |  | 1,889 |  |  | Others |  | Trade and other receivable |
|  |  | (9,214 | ) |  |  | (351 | ) |  | Others |  | Trade and other payables |
Others |  |  | (47 | ) |  |  | (33 | ) |  | Leases and/or rights of use receivable |  | Trade and other payables |
|  |  | 31 |  |  |  | 10 |  |  | Others |  | Trade and other receivable |
|  |  | (119 | ) |  |  | (117 | ) |  | Others |  | Trade and other payables |
|  |  | 58 |  |  |  | 93 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Total directors and others |  |  | 7,857 |  |  |  | 216 |  |  |  |  |  |
Total at the end of the year |  |  | 14,583 |  |  |  | 1,689 |  |  |  |  |  |
Related party |  | 06.30.2024 |  |  | 06.30.2023 |  |  | 06.30.2022 |  |  | Description of transaction |
BACS |  |  | - |  |  |  | - |  |  |  | 464 |  |  | Financial operations |
Metropolitan (1) |  |  | - |  |  |  | - |  |  |  | 249 |  |  | Financial operations |
BHN Vida S.A |  |  | (24 | ) |  |  | (12 | ) |  |  | 208 |  |  | Leases and/or rights of use |
BHN Seguros Generales S.A. |  |  | (8 | ) |  |  | (5 | ) |  |  | 186 |  |  | Leases and/or rights of use |
Lipstick Management LLC |  |  | - |  |  |  | - |  |  |  | 160 |  |  | Financial operations |
Comparaencasa Ltd. |  |  | 1,563 |  |  |  | 279 |  |  |  | 1,538 |  |  | Financial operations |
Condor |  |  | - |  |  |  | 15 |  |  |  | 215 |  |  | Financial operations |
Other associates and joint ventures (2) |  |  | 213 |  |  |  | 260 |  |  |  | 1,089 |  |  | Financial operations |
|  |  | 54 |  |  |  | (234 | ) |  |  | (111 | ) |  | Leases and/or rights of use |
|  |  | 276 |  |  |  | 342 |  |  |  | 249 |  |  | Corporate services |
Total associates and joint ventures |  |  | 2,074 |  |  |  | 645 |  |  |  | 4,247 |  |  |  |
Cresud |  |  | 80 |  |  |  | 386 |  |  |  | 490 |  |  | Leases and/or rights of use |
|  |  | (9,954 | ) |  |  | (10,575 | ) |  |  | (9,091 | ) |  | Corporate services |
|  |  | (155 | ) |  |  | 14,768 |  |  |  | (201 | ) |  | Financial operations |
Total parent company |  |  | (10,029 | ) |  |  | 4,579 |  |  |  | (8,802 | ) |  |  |
Helmir |  |  | (301 | ) |  |  | (93 | ) |  |  | 7 |  |  | Financial operations |
Total subsidiaries of parent company |  |  | (301 | ) |  |  | (93 | ) |  |  | 7 |  |  |  |
Directors |  |  | (13,397 | ) |  |  | (33,695 | ) |  |  | (10,538 | ) |  | Fees and remunerations |
Senior Management |  |  | (539 | ) |  |  | (661 | ) |  |  | (617 | ) |  | Fees and remunerations |
Rundel Globa LTD |  |  | 3,241 |  |  |  | 490 |  |  |  | - |  |  | Financial operations |
Yad Leviim LTD |  |  | 937 |  |  |  | 799 |  |  |  | 907 |  |  | Financial operations |
Sociedad Rural Argentina S.A. |  |  | 3,904 |  |  |  | 250 |  |  |  | 15 |  |  | Financial operations |
Others |  |  | 62 |  |  |  | 56 |  |  |  | 48 |  |  | Corporate services |
|  |  | (193 | ) |  |  | (67 | ) |  |  | 82 |  |  | Leases and/or rights of use |
|  |  | (451 | ) |  |  | (335 | ) |  |  | 122 |  |  | Financial operations |
|  |  | (354 | ) |  |  | (557 | ) |  |  | (505 | ) |  | Donations |
|  |  | (1,017 | ) |  |  | (799 | ) |  |  | (119 | ) |  | Fees and remuneration |
|  |  | (488 | ) |  |  | (372 | ) |  |  | (394 | ) |  | Legal services |
Total others |  |  | (8,295 | ) |  |  | (34,891 | ) |  |  | (10,999 | ) |  |  |
Total at the end of the year |  |  | (16,551 | ) |  |  | (29,760 | ) |  |  | (15,547 | ) |  |  |
Schedule of transactions with related parties |
Related party |  | 06.30.2024 |  |  | 06.30.2023 |  |  | Description of the operation |
Banco Hipotecario S.A. |  |  | (83 | ) |  |  | - |  |  | Sale of shares |
GCDI |  |  | (151 | ) |  |  | - |  |  | Sale of shares |
Quality Invest S.A. |  |  | (25,961 | ) |  |  | - |  |  | Sale of shares |
Total sale of shares |  |  | (26,195 | ) |  |  | - |  |  |  |
Quality Invest S.A. |  |  | - |  |  |  | (203 | ) |  | Capital contributions |
Total capital contributions |  |  | - |  |  |  | (203 | ) |  |  |
Cresud |  |  | (116,437 | ) |  |  | (69,836 | ) |  | Dividend distributed |
Helmir |  |  | (6,405 | ) |  |  | (3,522 | ) |  | Dividend distributed |
Total other transactions |  |  | (122,842 | ) |  |  | (73,358 | ) |  |  |
Condor |  |  | - |  |  |  | 382 |  |  | Dividends received |
Banco Hipotecario S.A. |  |  | 14,239 |  |  |  | - |  |  | Dividends received |
La Rural S.A. |  |  | 1,454 |  |  |  | - |  |  | Dividends received |
Nuevo Puerto Santa Fe |  |  | 442 |  |  |  | 803 |  |  | Dividends received |
Total dividends received |  |  | 16,135 |  |  |  | 1,185 |  |  |  |

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