XML 60 R40.htm IDEA: XBRL DOCUMENT

Groups of assets and liabilities held for sale

12 Months Ended

Jun. 30, 2020

Groups Of Assets And Liabilities Held For Sale [Abstract]

Groups of assets and liabilities held for sale

35.

Groups of assets and liabilities held for sale

As mentioned in Note 4, the investment in Israir has been reclassified to “Group of assets and liabilities held for sale”.

Pursuant to IFRS 5, assets and liabilities held for sale have been valued at the lower between their carrying value and fair value less cost of sale. Given some assets’ carrying value was higher, an impairment loss of Ps. 465 has been recorded for the year ended June 30, 2017.

The following table shows the main assets and liabilities classified as held for sale:

	06.30.20		06.30.19
Property, plant and equipment		36,718		6,449
Intangible assets		1,370		136
Investments in associates		224		597
Deferred income tax assets		814		290
Income tax credit		3		-
Inventories		355		-
Trade and other receivables		2,621		3,003
Cash and cash equivalents		1,711		1,023
Total group of assets held for sale		43,816		11,498
Trade and other payables		10,392		4,845
Salaries and social security liabilities		498		-
Employee benefits		386		290
Deferred income tax liability		1,981		51
Provisions		12		-
Borrowings		10,380		2,951
Total group of liabilities held for sale		23,649		8,137
Total net financial assets held for sale		20,167		3,361