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Related party transactions (Tables)

12 Months Ended

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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