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Trade and other receivables | 12 Months Ended
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Jun. 30, 2020
Trade and other receivables [abstract] |
Trade and other receivables |
17. | Trade and other receivables
Group’s trade and other receivables as of June 30, 2020 and 2019 were as follows:
|  | 06.30.20 |  |  | 06.30.19 |
Trade, leases and services receivable |  |  | 45,922 |  |  |  | 42,794 |
Less: allowance for doubtful accounts |  |  | (3,850 | ) |  |  | (2,706 | )
Total trade receivables |  |  | 42,072 |  |  |  | 40,088 |
Prepaid expenses |  |  | 11,839 |  |  |  | 8,462 |
Guarantee deposits |  |  | 3 |  |  |  | 3 |
Tax credits |  |  | 1,548 |  |  |  | 1,632 |
Borrowings granted, deposits, and other balances |  |  | 7,642 |  |  |  | 4,192 |
Others |  |  | 7,939 |  |  |  | 5,805 |
Total other receivables |  |  | 28,971 |  |  |  | 20,094 |
Total trade and other receivables |  |  | 71,043 |  |  |  | 60,182 |
Non-current |  |  | 27,326 |  |  |  | 21,730 |
Current |  |  | 43,717 |  |  |  | 38,452 |
Total |  |  | 71,043 |  |  |  | 60,182 |
Book amounts of Group’s trade and other receivables in foreign currencies are detailed in Note 34. The fair value of current receivables approximates their respective carrying amounts because, due to their short-term nature, the effect of discounting is not considered significant. Trade accounts receivables are generally presented in the Statements of Financial Position net of allowances for doubtful accounts. Impairment policies and procedures by type of receivables are discussed in detail in Note 2. Movements on the Group’s allowance for doubtful accounts were as follows
|  | 06.30.20 |  |  | 06.30.19 |
Beginning of the year |  |  | 2,706 |  |  |  | 1,861 |
IFRS 15 adjustments |  |  | - |  |  |  | 194 |
Recoveries (i) |  |  | (113 | ) |  |  | (92 | )
Used during the year |  |  | (720 | ) |  |  | (472 | )
Additions (i) |  |  | 1,081 |  |  |  | 806 |
Currency translation adjustment |  |  | 1,103 |  |  |  | 646 |
Deconsolidation |  |  | (20 | ) |  |  | - |
Incorporation by business combination |  |  | (180 | ) |  |  | - |
Transfer to / from assets available for sale |  |  | 18 |  |  |  | - |
Inflation adjustment |  |  | (25 | ) |  |  | (237 | )
End of the year |  |  | 3,850 |  |  |  | 2,706 |
| (i) | The creation and release of the provision for impaired receivables have been included in “Selling expenses” in the Statements of Income (Note.27).
The Group’s trade receivables comprise several classes. The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivables (see Note 5). The Group also has receivables from related parties neither of them is due nor impaired. Due to the distinct characteristics of each type of receivables, an aging analysis of past due unimpaired and impaired receivables is shown by type and class, as of June 30, 2020 and 2019 (a column of non-past due receivables is also included so that the totals can be reconciled with the amounts appearing on the Statement of Financial Position):
|  | Expired |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Up to 3 months |  |  | From 3 to 6 months |  |  | Over 6 months |  |  | Not past due |  |  | Allowance |  |  | Total |  |  | % of representation |
Leases and services |  |  | 599 |  |  |  | 67 |  |  |  | 115 |  |  |  | 2,622 |  |  |  | 787 |  |  |  | 4,190 |  |  |  | 9.2 | %
Consumer financing |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | 16 |  |  |  | 0.0 | %
Sale of properties and developments |  |  | 189 |  |  |  | 5 |  |  |  | 5 |  |  |  | 5,606 |  |  |  | 1 |  |  |  | 5,806 |  |  |  | 12.6 | %
Sale of communication equipment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,674 |  |  |  | 468 |  |  |  | 14,142 |  |  |  | 30.8 | %
Telecommunication services |  |  | 1,485 |  |  |  | - |  |  |  | 447 |  |  |  | 12,240 |  |  |  | 2,535 |  |  |  | 16,707 |  |  |  | 36.4 | %
Agricultural products |  |  | 1,571 |  |  |  | 264 |  |  |  | 122 |  |  |  | 3,027 |  |  |  | 43 |  |  |  | 5,027 |  |  |  | 10.9 | %
Securities to deposit |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | 31 |  |  |  | - |  |  |  | 34 |  |  |  | 0.1 | %
Total as of 06.30.20 |  |  | 3,847 |  |  |  | 336 |  |  |  | 689 |  |  |  | 37,200 |  |  |  | 3,850 |  |  |  | 45,922 |  |  |  | 100 | %
|  | Expired |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Up to 3 months |  |  | From 3 to 6 months |  |  | Over 6 months |  |  | Not past due |  |  | Allowance |  |  | Total |  |  | % of representation |
Agricultural products |  |  | 91 |  |  |  | - |  |  |  | 19 |  |  |  | 1,561 |  |  |  | 32 |  |  |  | 1,703 |  |  |  | 4.0 | %
Shopping leases and services |  |  | 344 |  |  |  | 15 |  |  |  | 13 |  |  |  | 780 |  |  |  | 21 |  |  |  | 1,173 |  |  |  | 2.7 | %
Office leases and services |  |  | 420 |  |  |  | 124 |  |  |  | 176 |  |  |  | 2,758 |  |  |  | 472 |  |  |  | 3,950 |  |  |  | 9.2 | %
Hotel leases and services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 147 |  |  |  | - |  |  |  | 147 |  |  |  | 0.3 | %
Consumer financing |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 23 |  |  |  | 23 |  |  |  | 0.1 | %
Sale of communication equipment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,234 |  |  |  | 204 |  |  |  | 14,438 |  |  |  | 33.7 | %
Sale of properties and developments |  |  | 86 |  |  |  | 14 |  |  |  | 14 |  |  |  | 6,883 |  |  |  | 26 |  |  |  | 7,023 |  |  |  | 16.4 | %
Telecommunication services |  |  | 1,604 |  |  |  | - |  |  |  | 495 |  |  |  | 10,310 |  |  |  | 1,928 |  |  |  | 14,337 |  |  |  | 33.6 | %
Total as of 06.30.19 |  |  | 2,545 |  |  |  | 153 |  |  |  | 717 |  |  |  | 36,673 |  |  |  | 2,706 |  |  |  | 42,794 |  |  |  | 100 | %

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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