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Foreign currency assets and liabilities

12 Months Ended

Jun. 30, 2024

Foreign currency assets and liabilities

Foreign currency assets and liabilities

32. Foreign currency assets and liabilities

Book amounts of foreign currency assets and liabilities are as follows:

Item / Currency (3)		Amount (1)				Peso exchange rate (2)				06.30.2024				06.30.2023
Assets
Trade and other receivables
US Dollar			26.34				909.00				23,944				24,361
Euros			0.01				973.18				10				85
Receivables with related parties:
US Dollar			19.95				912.00				18,193				19,372
Total trade and other receivables											42,147				43,818
Investments in financial assets
US Dollar			92.95				909.00				84,494				68,042
Pounds			0.70				1,148.52				807				881
New Israel Shekel			3.86				241.90				933				1,297
Investments with related parties:
US Dollar			2.64				912.00				2,408				5,595
Total investments in financial assets											88,642				75,815
Cash and cash equivalents
US Dollar			19.89				909.00				18,081				16,195
Uruguayan pesos			0.52				23.01				12				-
Pounds			-				1,148.52				2				-
Euros			-				973.18				4				7
New Israel Shekel			-				241.90				1				97
Total cash and cash equivalents											18,100				16,299
Total Assets											148,889				135,932
Liabilities
Trade and other payables
US Dollar			18.08				912.00				16,492				15,582
Uruguayan pesos			1.30				23.01				30				33
Payables to related parties:
US Dollar			10.01				912.00				9,129				45
Total Trade and other payables											25,651				15,660
Borrowings
US Dollar			318.31				912.00				290,296				322,439
Borrowings with related parties
US Dollar			0.83				912.00				759				1,081
Total Borrowings											291,055				323,520
Derivative financial instruments
US Dollar			-				912.00				4				22
Total derivative financial instruments											4				22
Lease liabilities
US Dollar			11.90				912.00				10,849				10,812
Total lease liabilities											10,849				10,812
Provisions
New Israel Shekel			83.98				241.90				20,314				20,568
Total Provisions											20,314				20,568
Total Liabilities											347,873				370,582

(1) Stated in millions of units in foreign currency. Considering foreign currencies those that differ from each Group’s functional currency at each year-end.

(2) Exchange rate as of June 30, 2024, according to Banco Nación Argentina records.

(3) The Group uses derivative instruments as a complement in order to reduce its exposure to exchange rate movements (see Note 14).

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- Definition

The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-URIDate 2023-03-23

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- References

No definition available.

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