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v3.20.2

Borrowings (Tables) | 12 Months Ended
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Jun. 30, 2020
Borrowings [abstract] |
Schedule of borrowings |
|  | Book value |  |  | Fair value |
|  |  | 06.30.20 |  |  |  | 06.30.19 |  |  |  | 06.30.20 |  |  |  | 06.30.19 |
Non-convertible notes |  |  | 343,028 |  |  |  | 395,552 |  |  |  | 276,854 |  |  |  | 389,689 |
Bank loans and others |  |  | 69,884 |  |  |  | 74,140 |  |  |  | 58,954 |  |  |  | 72,638 |
Bank overdrafts |  |  | 4,283 |  |  |  | 1,431 |  |  |  | 3,233 |  |  |  | 1,431 |
Other borrowings (i) |  |  | 1,612 |  |  |  | 6,675 |  |  |  | 6,506 |  |  |  | 9,235 |
Total borrowings (ii) |  |  | 418,807 |  |  |  | 477,798 |  |  |  | 345,547 |  |  |  | 472,993 |
Non-current |  |  | 320,418 |  |  |  | 397,414 |  |  |  |  |  |  |  |  |
Current |  |  | 98,389 |  |  |  | 80,384 |  |  |  |  |  |  |  |  |
Total |  |  | 418,807 |  |  |  | 477,798 |  |  |  |  |  |  |  |  |
| (i) | Includes financial leases for Ps. 366 as of June 30, 2019.
| (ii) | Includes Ps. 311,674 and Ps. 393,641 as of June 30, 2020 and 2019, respectively, corresponding to the Operations Center in Israel.
Schedule of maturity of the Group's borrowings |
|  | 06.30.20 |  |  | 06.30.19 |
Principal: |  |  |  |  |  |
Less than one year |  |  | 96,414 |  |  |  | 75,709 |
Between 1 and 2 years |  |  | 64,197 |  |  |  | 64,202 |
Between 2 and 3 years |  |  | 110,333 |  |  |  | 48,517 |
Between 3 and 4 years |  |  | 35,896 |  |  |  | 109,928 |
Between 4 and 5 years |  |  | 32,328 |  |  |  | 41,489 |
More than 5 years |  |  | 77,375 |  |  |  | 132,823 |
|  |  | 416,543 |  |  |  | 472,668 |
Interest: |  |  |  |  |  |  |  |
Less than one year |  |  | 1,962 |  |  |  | 4,329 |
Between 1 and 2 years |  |  | 76 |  |  |  | 56 |
Between 2 and 3 years |  |  | 89 |  |  |  | 54 |
Between 3 and 4 years |  |  | 28 |  |  |  | 254 |
Between 4 and 5 years |  |  | 44 |  |  |  | 27 |
More than 5 years |  |  | 65 |  |  |  | 44 |
|  |  | 2,264 |  |  |  | 4,764 |
Finance lease obligations |  |  | - |  |  |  | 366 |
|  |  | 418,807 |  |  |  | 477,798 |
Schedule of evolution of borrowing |
|  | 06.30.20 |  |  | 06.30.19 |
Balance at the beginning of the year |  |  | 477,798 |  |  |  | 488,156 |
Borrowings |  |  | 47,777 |  |  |  | 55,708 |
Payment of borrowings |  |  | (72,590 | ) |  |  | (54,274 | )
Collection / (Payment) of short term loans, net |  |  | (2,459 | ) |  |  | 2,248 |
Interests paid |  |  | (21,909 | ) |  |  | (20,059 | )
Accrued interests |  |  | 24,357 |  |  |  | 21,893 |
Cumulative translation adjustment and exchange differences, net |  |  | 74,853 |  |  |  | (1,433 | )
Deconsolidation |  |  | (95,443 | ) |  |  | 8,751 |
Changes in fair value of third-party loans |  |  | - |  |  |  | (27 | )
Repurchase of non-convertible notes |  |  | (13,644 | ) |  |  | (8,291 | )
Inflation adjustment |  |  | (997 | ) |  |  | (14,601 | )
Incorporation by business combination |  |  | 1,884 |  |  |  | - |
Transfer to / from assets available for sale |  |  | (820 | ) |  |  | - |
Reclassifications and other movements |  |  | - |  |  |  | (273 | )
Balance at the end of the year |  |  | 418,807 |  |  |  | 477,798 |
Schedule of borrowing by type of fixed-rate and floating-rate |
|  | 06.30.20 |
|  | Argentine Peso |  |  | Brazilian Reais |  |  | Bolivian Peso |  |  | Uruguayan Peso |  |  | US Dollar |  |  | NIS |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 7,793 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,793 |
Brazilian Reais |  |  | - |  |  |  | 1,594 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,594 |
US Dollar |  |  | 86,26 |  |  |  | 110 |  |  |  | - |  |  |  | 517 |  |  |  | 146 |  |  |  | (1,162 | ) |  |  | 85,871 |
Bolivian pesos |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,424 |  |  |  | 1,424 |
NIS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 176,617 |  |  |  | 176,617 |
Subtotal fixed-rate borrowings |  |  | 94,053 |  |  |  | 1,704 |  |  |  | - |  |  |  | 517 |  |  |  | 146 |  |  |  | 176,879 |  |  |  | 273,299 |
Floating rate: |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 1,934 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,934 |
Brazilian Reais |  |  | - |  |  |  | 4,877 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,877 |
US Dollar |  |  | 3,902 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,902 |
NIS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 134,795 |  |  |  | 134,795 |
Subtotal floating rate borrowings |  |  | 5,836 |  |  |  | 4,877 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 134,795 |  |  |  | 145,508 |
Total borrowings as per analysis |  |  | 99,889 |  |  |  | 6,581 |  |  |  | - |  |  |  | 517 |  |  |  | 146 |  |  |  | 311,674 |  |  |  | 418,807 |
Finance lease obligations |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total borrowings as per Statement of Financial Position |  |  | 99,889 |  |  |  | 6,581 |  |  |  | - |  |  |  | 517 |  |  |  | 146 |  |  |  | 311,674 |  |  |  | 418,807 |
|  | 06.30.19 |
|  | Argentine Peso |  |  | Brazilian Reais |  |  | Bolivian Peso |  |  | Uruguayan Peso |  |  | US Dollar |  |  | NIS |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 1,456 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,456 |
Brazilian Reais |  |  | - |  |  |  | 2,265 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,265 |
US Dollar |  |  | 71,803 |  |  |  | 6 |  |  |  | - |  |  |  | 449 |  |  |  | 121 |  |  |  | 11,896 |  |  |  | 84,275 |
Bolivian pesos |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |
NIS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 225,582 |  |  |  | 225,582 |
Subtotal fixed-rate borrowings |  |  | 73,259 |  |  |  | 2,271 |  |  |  | 4 |  |  |  | 449 |  |  |  | 121 |  |  |  | 237,478 |  |  |  | 313,582 |
Floating rate: |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 1,086 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,086 |
Brazilian Reais |  |  | - |  |  |  | 2,600 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,600 |
US Dollar |  |  | 4,002 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,002 |
NIS |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 156,162 |  |  |  | 156,162 |
Subtotal floating rate borrowings |  |  | 5,088 |  |  |  | 2,6 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 156,162 |  |  |  | 163,85 |
Total borrowings as per analysis |  |  | 78,347 |  |  |  | 4,871 |  |  |  | 4 |  |  |  | 449 |  |  |  | 121 |  |  |  | 393,64 |  |  |  | 477,432 |
Finance lease obligations |  |  | 366 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 366 |
Total borrowings as per Statement of Financial Position |  |  | 78,713 |  |  |  | 4,871 |  |  |  | 4 |  |  |  | 449 |  |  |  | 121 |  |  |  | 393,64 |  |  |  | 477,798 |
Schedule of debt issuances of the Group's borrowings |
Entity |  | Class |  | Issuance / expansion date |  | Amount in original currency |  | Maturity date |  | Interest rate |  | Principal payment |  | Interest payment |  |
CRESUD |  | Class XXIII |  | feb-18 |  | USD 113 |  | 02/16/2023 |  | 6.50% n.a. |  | At expiration |  | biannual |  |
CRESUD |  | Class XXIV |  | nov-18 |  | USD 73.6 |  | 11/14/2020 |  | 9.00% n.a. |  | At expiration |  | quarterly |  |
CRESUD |  | Class XXV |  | jul-19 |  | USD 59.6 |  | 07/11/2021 |  | 9.00% n.a. |  | At expiration |  | biannual |  |
CRESUD |  | Class XXVI |  | jan-20 |  | ARS 1,095 |  | 01/30/2021 |  | Bladar +650pts |  | At expiration |  | quarterly |  |
CRESUD |  | Class XXVII |  | jan-20 |  | USD 5.7 |  | 07/30/2021 |  | 7.45% n.a. |  | At expiration |  | quarterly |  |
CRESUD |  | Class XXVIII |  | jan-20 |  | USD 27.5 |  | 04/30/2021 |  | 9% n.a. |  | At expiration |  | quarterly |  |
PBC |  | SERIE I |  | jul-18 |  | NIS 507 |  | 06/29/2029 |  | 3.95% n.a. |  | At expiration |  | Quarterly |  | (1)
PBC |  | SERIE j |  | may-19 |  | NIS 515 |  | 12/31/2029 |  | 4.15% n.a. |  | At expiration |  | Annual |  |
Gav - Yam |  | SERIE H |  | sep-17 |  | NIS 424 |  | 06/30/2034 |  | 2.55% n.a. |  | Annual payments since 2019 |  | biannual |  | (1)
Gav - Yam |  | SERIE A |  | jul-18 |  | NIS 320 |  | 10/31/2023 |  | 3.55% n.a. |  | Annual payments since 2021 |  | biannual |  | (1)
Gav - Yam |  | SERIE H |  | sep-18 |  | NIS 596 |  | 06/30/2024 |  | 2.55% n.a. |  | Annual payments since 2019 |  | annual |  | (1)
Gav - Yam |  | SERIE A |  | dic-18 |  | NIS 351 |  | 10/31/2023 |  | 3.55% n.a. |  | Annual payments since 2021 |  | biannual |  |
Cellcom |  | SERIE L |  | jan-18 |  | NIS 401 |  | 01/05/2028 |  | 2.5% n.a. |  | Annual payments since 2023 |  | annual |  | (1)
Cellcom |  | SERIE K |  | jul-18 |  | NIS 220 |  | 07/05/2026 |  | 3.55% n.a. |  | Annual payments since 2021 |  | annual |  | (1)
Cellcom |  | SERIE K |  | dic-18 |  | NIS 187 |  | 01/07/2026 |  | 3.55% n.a. |  | Annual payments since 2021 |  | annual |  |
Cellcom |  | SERIE L |  | dic-18 |  | NIS 213 |  | 01/15/2028 |  | 2.50% n.a. |  | Annual payments since 2023 |  | annual |  |
IRSA |  | Class I 2nd tranch |  | aug-19 |  | USD 85 |  | 11/15/2028 |  | 10.00% n.a. |  | At expiration |  | quarterly |  |
IRSA |  | Class II |  | aug-19 |  | CLP 31,503 |  | 08/06/2020 |  | 10.50% n.a. |  | At expiration |  | quarterly |  | (1)
IDBD |  | Serie 15 |  | nov-19 |  | NIS 237 |  | 06/30/2022 |  | 4.70% n.a |  | Two payments |  | quarterly |  |
IRSA |  | Class II |  | may-20 |  | ARS 354 |  | 02/19/2021 |  | Badlar.+ 0.6%n.a. |  | At expiration |  | quarterly |  | (1)
IRSA |  | Cass IV |  | may-20 |  | USD 51 |  | 05/19/2021 |  | 7% n.a. |  | At expiration |  | quarterly |  |
IRSA |  | Class V |  | may-20 |  | USD 9 |  | 05/19/2022 |  | 9% n.a. |  | At expiration |  | quarterly |  |
(1) | Corresponds to an expansion of the series.

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