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Intangible assets
12 Months Ended
Jun. 30, 2023
Intangible assets  
Note 12. Intangible assets

12. Intangible assets

 

Changes in the Group’s intangible assets for the years ended June 30, 2023 and 2022 were as follows:

 

 

 

 Goodwill

 

 

 Information

systems and

software

 

 

 Future units to receive under barter transactions and others

 

 

 Total

 

Costs

 

 

1,364

 

 

 

3,663

 

 

 

10,121

 

 

 

15,148

 

Accumulated depreciation

 

 

-

 

 

 

(2,729)

 

 

(1,852)

 

 

(4,581)

Net book amount at June 30, 2021

 

 

1,364

 

 

 

934

 

 

 

8,269

 

 

 

10,567

 

Additions

 

 

-

 

 

 

247

 

 

 

82

 

 

 

329

 

Disposals

 

 

(13)

 

 

-

 

 

 

(1,015)

 

 

(1,028)

Impairment

 

 

-

 

 

 

(86)

 

 

-

 

 

 

(86)

Currency translation adjustment

 

 

(47)

 

 

(15)

 

 

-

 

 

 

(62)

Amortization charges (i)

 

 

-

 

 

 

(431)

 

 

(58)

 

 

(489)

Balance as of June 30, 2022

 

 

1,304

 

 

 

649

 

 

 

7,278

 

 

 

9,231

 

Costs

 

 

1,304

 

 

 

3,844

 

 

 

9,438

 

 

 

14,586

 

Accumulated amortization

 

 

-

 

 

 

(3,195)

 

 

(2,160)

 

 

(5,355)

Net book amount at June 30, 2022

 

 

1,304

 

 

 

649

 

 

 

7,278

 

 

 

9,231

 

Additions

 

 

-

 

 

 

369

 

 

 

1,272

 

 

 

1,641

 

Disposals

 

 

-

 

 

 

(3)

 

 

(180)

 

 

(183)

Transfers

 

 

-

 

 

 

-

 

 

 

(200)

 

 

(200)

Currency translation adjustment

 

 

11

 

 

 

9

 

 

 

-

 

 

 

20

 

Amortization charges (i)

 

 

-

 

 

 

(464)

 

 

(78)

 

 

(542)

Balance as of June 30, 2023

 

 

1,315

 

 

 

560

 

 

 

8,092

 

 

 

9,967

 

Costs

 

 

1,315

 

 

 

4,219

 

 

 

10,330

 

 

 

15,864

 

Accumulated amortization

 

 

-

 

 

 

(3,659)

 

 

(2,238)

 

 

(5,897)

Net book amount at June 30, 2023

 

 

1,315

 

 

 

560

 

 

 

8,092

 

 

 

9,967

 

 

(i)

Amortization charge was recognized in the amount of ARS 218 and ARS 114 under "Costs", in the amount of ARS 321 and ARS 373 under "General and administrative expenses" and ARS 3 and ARS 2 under "Selling expenses" as of June 30, 2023 and 2022, respectively in the Statement of Income and Other Comprehensive Income (Note 27).