XML 77 R57.htm IDEA: XBRL DOCUMENT
v3.20.2

Biological assets (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2020
Biological Assets [Abstract] |
Schedule of changes biological assets |
|  | Agricultural business |
|  | Sown land-crops |  |  | Sugarcane fields |  |  | Breeding cattle and cattle for sale |  |  | Dairy cattle |  |  | Other cattle |  |  | Others |  |  | Total |
|  | Level 1 |  |  | Level 3 |  |  | Level 3 |  |  | Level 2 |  |  | Level 2 |  |  | Level 2 |  |  | Level 1 |  |  |  |
Balance as of June 30, 2018 |  |  | 131 |  |  |  | 587 |  |  |  | 1,003 |  |  |  | 2,164 |  |  |  | - |  |  |  | 124 |  |  |  | 33 |  |  |  | 4,042 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,944 |  |  |  | - |  |  |  | 35 |  |  |  | 33 |  |  |  | 2,012 |
Current (Consumable) |  |  | 131 |  |  |  | 587 |  |  |  | 1,003 |  |  |  | 220 |  |  |  | - |  |  |  | 89 |  |  |  | - |  |  |  | 2,030 |
Balance as of June 30, 2018 |  |  | 131 |  |  |  | 587 |  |  |  | 1,003 |  |  |  | 2,164 |  |  |  | - |  |  |  | 124 |  |  |  | 33 |  |  |  | 4,042 |
Purchases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 134 |  |  |  | - |  |  |  | 336 |  |  |  | - |  |  |  | 470 |
Changes by transformation |  |  | (131 | ) |  |  | 131 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Initial recognition and changes in the fair value of biological assets (i) |  |  | - |  |  |  | 1,635 |  |  |  | 552 |  |  |  | (10 | ) |  |  | - |  |  |  | 111 |  |  |  | - |  |  |  | 2,288 |
Decrease due to harvest |  |  | - |  |  |  | (7,338 | ) |  |  | (2,435 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,773 | )
Sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (707 | ) |  |  | - |  |  |  | (3 | ) |  |  | - |  |  |  | (710 | )
Consumptions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6 | ) |  |  | - |  |  |  | (384 | ) |  |  | (4 | ) |  |  | (394 | )
Costs for the year |  |  | 140 |  |  |  | 6,743 |  |  |  | 2,002 |  |  |  | 832 |  |  |  | - |  |  |  | 18 |  |  |  | 5 |  |  |  | 9,740 |
Foreign exchange gain / (loss) |  |  | - |  |  |  | 3 |  |  |  | (29 | ) |  |  | (37 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (63 | )
Balance as of June 30, 2019 |  |  | 140 |  |  |  | 1,761 |  |  |  | 1,093 |  |  |  | 2,370 |  |  |  | - |  |  |  | 202 |  |  |  | 34 |  |  |  | 5,600 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,744 |  |  |  | - |  |  |  | 27 |  |  |  | 34 |  |  |  | 1,805 |
Current (Consumable) |  |  | 140 |  |  |  | 1,761 |  |  |  | 1,093 |  |  |  | 626 |  |  |  | - |  |  |  | 175 |  |  |  | - |  |  |  | 3,795 |
Balance as of June 30, 2019 |  |  | 140 |  |  |  | 1,761 |  |  |  | 1,093 |  |  |  | 2,370 |  |  |  | - |  |  |  | 202 |  |  |  | 34 |  |  |  | 5,600 |
Transfers |  |  | (145 | ) |  |  | 145 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Purchases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 176 |  |  |  | - |  |  |  | 110 |  |  |  | - |  |  |  | 286 |
Initial recognition and changes in the fair value of biological assets (i) |  |  | - |  |  |  | 1,312 |  |  |  | 1,243 |  |  |  | 182 |  |  |  | - |  |  |  | 77 |  |  |  | - |  |  |  | 2,814 |
Decrease due to harvest |  |  | - |  |  |  | (9,520 | ) |  |  | (3,448 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (12,968 | )
Sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,608 | ) |  |  | - |  |  |  | (1 | ) |  |  | - |  |  |  | (1,609 | )
Consumptions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | - |  |  |  | (359 | ) |  |  | (7 | ) |  |  | (370 | )
Costs for the period year |  |  | 439 |  |  |  | 7,544 |  |  |  | 2,369 |  |  |  | 1,074 |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 11,431 |
Incorporation by business combination |  |  | - |  |  |  | 62 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 62 |
Foreign exchange gain / (loss) |  |  | (191 | ) |  |  | (233 | ) |  |  | (229 | ) |  |  | (61 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (714 | )
Balance as of June 30, 2020 |  |  | 243 |  |  |  | 1,071 |  |  |  | 1,028 |  |  |  | 2,129 |  |  |  | - |  |  |  | 29 |  |  |  | 32 |  |  |  | 4,532 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,700 |  |  |  | - |  |  |  | 27 |  |  |  | 32 |  |  |  | 1,759 |
Current (Consumable) |  |  | 243 |  |  |  | 1,071 |  |  |  | 1,028 |  |  |  | 429 |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 2,773 |
Balance as of June 30, 2020 |  |  | 243 |  |  |  | 1,071 |  |  |  | 1,028 |  |  |  | 2,129 |  |  |  | - |  |  |  | 29 |  |  |  | 32 |  |  |  | 4,532 |
| (i) | Biological assets with a production cycle of more than one year (that is, cattle) generated “Initial recognition and changes in fair value of biological assets” amounting to Ps. 259 and Ps. 101 for the fiscal years ended June 30, 2020 and 2019, respectively. For the fiscal years ended June 30, 2020 and 2019, amounts of Ps. 271 and Ps. (93), was attributable to price changes, and amounts of Ps. (12) and Ps. 194, was attributable to physical changes generated by production result, respectively.
Schedule of presents main parameters |
|  |  |  |  |  |  |  | Sensitivity (i) |
|  |  |  |  |  |  |  | 06.30.20 |  |  | 06.30.19 |
Description |  | Valuation technique |  | Parameters |  | Range fiscal year 2018 |  | Increase |  |  | Decrease |  |  | Increase |  |  | Decrease |
Cattle (Level 2) |  | Comparable market prices |  | Price per livestock head/kg and per category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sown land-crops (Level 3) |  | Discounted cash flows |  | Yields - Operating costs - Selling expenses - Future of sale prices |  | Argentina |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Yields: 0.61 - 11.05 tn./ha. |  |  | 86 |  |  |  | (86 | ) |  |  | 177 |  |  |  | (177 | )
|  |  |  |  |  | Future of sale prices: 9,283 - 19,964 $/tn |  |  | 123 |  |  |  | (123 | ) |  |  | 239 |  |  |  | (239 | )
|  |  |  |  |  | Operating cost: 2,126 - 20,781 $/ha |  |  | (51 | ) |  |  | 51 |  |  |  | (99 | ) |  |  | 99 |
|  |  |  |  |  | Bolivia: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Yields: 5.00 tn./ha. |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | (9 | )
|  |  |  |  |  | Future of sale prices: 160 US$/tn. |  |  | - |  |  |  | - |  |  |  | 19 |  |  |  | (19 | )
|  |  |  |  |  | Operating cost: 56 US$./ha. |  |  | - |  |  |  | - |  |  |  | (10 | ) |  |  | 10 |
Sugarcane fields (Level 3) |  | Discounted cash flows |  | Yields - Operating costs - Selling expenses - Future of sale prices - Discount rate |  | Brazil: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Yields: 84.40 tn/ha |  |  | 142 |  |  |  | (142 | ) |  |  | 176 |  |  |  | (176 | )
|  |  |  |  |  | Future of sale prices: 94.04 Rs./tn. |  |  | 207 |  |  |  | -207 |  |  |  | 256 |  |  |  | (256 | )
|  |  |  |  |  | Operating cost: 60.16 Rs./tn. |  |  | (160 | ) |  |  | 160 |  |  |  | (199 | ) |  |  | 199 |
|  |  |  |  |  | Bolivia: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Yields: 65 - 104 tn./ha. |  |  | 13 |  |  |  | (13 | ) |  |  | - |  |  |  | - |
|  |  |  |  |  | Future of sale prices: 22.56 US$/tn |  |  | 27 |  |  |  | (27 | ) |  |  | (3 | ) |  |  | 3 |
|  |  |  |  |  | Operating cost: 445 - 461 US$/ha. |  |  | (15 | ) |  |  | 15 |  |  |  | 3 |  |  |  | (3 | )
| (i) | Sensitivities for the biological assets measured at Level 3 have been modeled considering a 10% change in the indicated variable, all else being equal.

X
- References No definition available. + Details
Name: | cres_BiologicalAssetsAbstract
Namespace Prefix: | cres_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about presents main parameters. + References No definition available. + Details
Name: | cres_DisclosureOfAdjustmentOfPresentsMainParameters
Namespace Prefix: | cres_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2019-01-01 -Paragraph 50 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2019-en-r&anchor=para_50&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration