XML 52 R32.htm IDEA: XBRL DOCUMENT v3.20.2
Expenses by nature
 12 Months Ended
Jun. 30, 2020
Expenses By Nature [Abstract]  
Expenses by nature
27.Expenses by nature

 

The Group disclosed expenses in the statements of income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2020, 2019 and 2018.

 

   Production costs   Costs (i)   General and administrative expenses   Selling expenses   Total as of 06.30.20 
Leases, services charges and vacant property costs   9    164    33    21    227 
Depreciation and amortization   1,372    10,180    2,987    3,258    17,797 
Doubtful accounts   -    89    -    967    1,056 
Advertising, publicity and other selling expenses   -    515    -    2,475    2,990 
Taxes, rates and contributions   46    687    135    1,329    2,197 
Maintenance and repairs   88    4,680    600    428    5,796 
Fees and payments for services   33    4,954    1,958    113    7,058 
Director’s fees   -    -    748    -    748 
Payroll and social security liabilities   561    7,695    4,851    5,760    18,867 
Cost of sale of goods and services   -    17,050    -    -    17,050 
Cost of sale of agricultural products and biological assets   -    12,249    -    -    12,249 
Supplies and labors   8,385    5,275    2    90    13,752 
Freights   78    54    -    1,258    1,390 
Commissions and bank charges   -    6    100    -    106 
Conditioning and clearance   -    -    -    179    179 
Travel, library expenses and stationery   48    50    76    25    199 
Interconnection and roaming expenses   -    6,960    -    -    6,960 
Fees to other operators   -    9,711    -    -    9,711 
Others   811    3,652    777    445    5,685 
Total expenses by nature as of 06.30.20   11,431    83,971    12,267    16,348    124,017 

 

   Production costs   Costs (i)   General and administrative expenses   Selling expenses   Total as of 06.30.19 
Leases, services charges and vacant property costs   10    174    57    404    645 
Depreciation and amortization   583    6,680    1,792    2,350    11,405 
Doubtful accounts   -    6    13    645    664 
Advertising, publicity and other selling expenses   -    585    24    2,315    2,924 
Taxes, rates and contributions   50    781    109    1,206    2,146 
Maintenance and repairs   99    4,723    652    380    5,854 
Fees and payments for services   30    7,332    2,812    200    10,374 
Director’s fees   -    -    1,000    -    1,000 
Payroll and social security liabilities   517    7,185    4,578    5,018    17,298 
Cost of sale of goods and services   -    18,024    -    -    18,024 
Cost of sale of agricultural products and biological assets   -    7,503    -    -    7,503 
Supplies and labors   7,994    5,134    1    44    13,173 
Freights   61    36    -    655    752 
Commissions and bank charges   -    73    80    3    156 
Conditioning and clearance   -    -    -    121    121 
Travel, library expenses and stationery   63    60    119    27    269 
Interconnection and roaming expenses   -    6,064    -    -    6,064 
Fees to other operators   -    8,950    31    -    8,981 
Others   333    2,074    884    608    3,899 
Total expenses by nature as of 06.30.19   9,740    75,384    12,152    13,976    111,252 

  

   Production costs   Costs (i)   General and administrative expenses   Selling expenses   Total as of 06.30.18 
Leases, services charges and vacant property costs   4    123    49    347    523 
Depreciation and amortization   500    5,852    1,552    2,337    10,241 
Doubtful accounts   -    7    -    676    683 
Advertising, publicity and other selling expenses   -    693    13    3,258    3,964 
Taxes, rates and contributions   53    710    200    949    1,912 
Maintenance and repairs   117    4,169    423    247    4,956 
Fees and payments for services   13    5,418    2,310    192    7,933 
Director’s fees   -    -    753    -    753 
Food, beverage and other lodging expenses   -    100    7    23    130 
Payroll and social security liabilities   607    6,912    4,651    3,804    15,974 
Cost of sale of goods and services   -    12,996    -    -    12,996 
Cost of sale of agricultural products and biological assets   -    6,390    -    -    6,390 
Supplies and labors   4,701    4,668    3    27    9,399 
Freights   53    3    -    820    876 
Bank commissions and expenses   -    -    24    -    24 
Conditioning and clearance   -    -    -    153    153 
Travel, library expenses and stationery   40    7    20    7    74 
Interconnection and roaming expenses   -    5,241    -    -    5,241 
Fees to other operators   -    6,499    -    -    6,499 
Others   878    2,290    871    649    4,688 
Total expenses by nature as of 06.30.18   6,966    62,078    10,876    13,489    93,409