XML 42 R22.htm IDEA: XBRL DOCUMENT
v3.22.2.2

LEASES | 12 Months Ended
--- | ---
Jun. 30, 2022
LEASES |
LEASES | 16. LEASES As mentioned in Note 3, the Group began applying IFRS 16 and recognized the cumulative initial effect as an adjustment to the opening equity at the date of initial application. The comparative information was not restated. The Group recognized a right-of-use asset and a lease liability. The right-of-use asset was initially measured at the amount of the lease liability plus initial direct costs incurred, adjusted by pre-payments made in relation to the lease. The right-of-use asset was measured at cost less accumulated depreciation and accumulated impairment. The lease liability was initially measured at the present value of the lease payments payable over the lease term, discounted at the rate implicit in the lease if it can be readily determined. If that rate cannot be readily determined, the Group uses its incremental borrowing rate. In applying IFRS 16 for the first time, the Group has used the following practical expedients permitted by the standard: (i) the use of a single discount rate to a portfolio of leases with reasonably similar characteristics, (ii) reliance on previous assessments on whether leases are onerous, (iii) the accounting for operating leases with a remaining lease term of less than 12 months, as at July 1, 2019, as short-term leases, (iv) the exclusion of initial direct costs for the measurement of the right-of-use asset at the date of initial application, and (v) the use of hindsight in determining the lease term, where the contract contains options to extend or terminate the lease. The information about the right-of-use and liabilities related with lease assets is as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021
Right-of-use leased asset |  |  | ​ | ​
Book value at the beginning of the year |  | 3,688,150 | ​ | 2,369,326
Additions of the year |  | 10,429,919 | ​ | 913,321
Exchange differences | ​ | 1,709,963 | ​ | 405,503
Book value at the end of the year |  | 15,828,032 | ​ | 3,688,150
​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 | ​ | 06/30/2021
Depreciation | ​ | ​ | ​ | ​
Book value at the beginning of the year | ​ | 2,360,490 | ​ | 1,254,729
Exchange differences |  | 65,978 | ​ | 278,441
Depreciation of the period/year |  | 1,257,538 | ​ | 827,320
Accumulated depreciation at the end of the year |  | 3,684,006 | ​ | 2,360,490
Total |  | 12,144,026 | ​ | 1,327,660
​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 | ​ | 06/30/2021
Lease liability | ​ | ​ | ​ | ​
Book value at the beginning of the year |  | 1,140,717 | ​ | 1,109,812
Additions of the year |  | 9,937,271 | ​ | 259,427
Interest expenses, exchange differences and inflation effects |  | 1,708,060 | ​ | 500,442
Payments of the year |  | (1,034,764) | ​ | (728,964)
Total |  | 11,751,284 | ​ | 1,140,717
​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 | ​ | 06/30/2021
Lease Liabilities | ​ | ​ | ​ | ​
Non-current |  | 10,338,380 | ​ | 390,409
Current |  | 1,412,904 | ​ | 750,308
Total |  | 11,751,284 | ​ | 1,140,717
​
​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021
Machinery and equipment |  | 828,977 | ​ | 661,544
Vehicles |  | 1,115,087 | ​ | 1,061,184
Equipment and computer software |  | 742,382 | ​ | 582,101
Land and buildings |  | 13,141,586 | ​ | 1,383,321
​ |  | 15,828,032 | ​ | 3,688,150
​
(1) | The incremental borrowing rate used was 3.44%.

X
- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g47-50__IFRS16_g47-50_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g51-60__IFRS16_g51-60_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfLeasesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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