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SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)

12 Months Ended

Jun. 30, 2022

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

Schedule of transactions between the group and related parties, and the related balances owed


				Value of transactions for the year ended
Party		Transaction type		06/30/2022		06/30/2021		06/30/2020
Joint ventures and associates		Sales and services		25,585,104		9,404,716		6,139,155
Joint ventures and associates		Purchases of goods and services		(62,876,997)		(23,395,323)		(21,634,936)
Joint ventures and associates		Equity contributions		3,000		3,033,582		250,000
Key management personnel		Salaries, social security benefits and other benefits		(4,042,348)		(3,376,292)		(5,333,469)
Key management personnel		Net loans cancelled		—		664,398		—
Key management personnel		Interest gain		—		9,782		44,619
Shareholders and other related parties		Sales of goods and services		844,587		572,110		1,871,613
Shareholders and other related parties		Purchases of goods and services		(2,904,956)		(3,092,506)		(1,881,105)
Shareholders and other related parties		Net loans granted		421,691		—		—
Shareholders and other related parties		Interest gain		42,813		—		—
Shareholders and other related parties		In-kind contributions		1,580,556		714,359		476,292
Parent company and related parties to Parent (Note 8.6)		Interest expenses		(817,170)		(1,219,776)		(1,861,774)
Parents companies and related parties to Parents (Note 7.5)		Net loans cancelled		—		(101,241)		—
Total				(42,163,720)		(16,786,191)		(21,929,605)


				Amounts receivable from related parties
Party		Transaction type		06/30/2022		06/30/2021		06/30/2020
Parent company and related parties to Parent		Other receivables		—		770,549		102,069
Shareholders and other related parties		Trade debtors		640,258		—		1,090,004
Shareholders and other related parties		Allowance for impairment		—		—		(768)
Other receivables - Other related parties		Other receivables		1,182		134,172		83,839
Joint ventures and associates		Trade debtors		22,429		221,048		120,992
Joint ventures and associates		Other receivables		2,987,765		2,219,863		1,562,340
Total				3,651,634		3,345,632		2,958,476


				Amounts payable to related parties
Party		Transaction type		06/30/2022		06/30/2021		06/30/2020
Parent company and related parties to Parent		Trade creditors		(670,730)		(193,718)		(2,210,308)
Parent company and related parties to Parent		Net loans payables		(6,657,266)		(9,578,921)		(12,389,521)
Key management personnel		Salaries, social security benefits and other benefits		(281,347)		(2,338,727)		(2,084,088)
Shareholders and other related parties		Trade and other payables		(44,579)		(52,864)		(1,031,710)
Joint ventures and associates		Trade creditors		(29,082,325)		(17,669,027)		(14,409,853)
Total				(36,736,247)		(29,833,257)		(32,125,480)