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SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)

6 Months Ended

Dec. 31, 2023

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

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

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​	​	​	​	​	​	​
​	​	​	​	Value of transactions for the period ended
Party		Transaction type		12/31/2023		12/31/2022
Joint ventures and associates		Sales and services		14,270,782		23,433,292
Joint ventures and associates		Purchases of goods and services		(20,696,699)		(43,850,427)
Key management personnel		Salaries, social security benefits and other benefits		(9,667,629)		(3,263,996)
Key management personnel	​	Sales and services	​	—	​	362,017
Shareholders and other related parties		Sales of goods and services		1,643,269		343,873
Shareholders and other related parties	​	Purchases of goods and services	​	(2,178,877)	​	(305,061)
Shareholders and other related parties	​	In-kind contributions	​	—	​	1,434,802
Parent company and related parties to Parent (Note 6.6)		Interest expenses		(194,125)		(299,468)
Total		​		(16,823,279)		(22,144,968)

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​	​	​	​	​	​	​
​	​	​	​	Amounts receivable from related parties
Party		Transaction type		12/31/2023		06/30/2023
Shareholders and other related parties		Trade debtors		1,223,994		—
Shareholders and other related parties		Other receivables		3,105,591		3,792,429
Joint ventures and associates		Trade debtors		781,452		865,627
Joint ventures and associates		Other receivables		7,730,898		6,334,219
Total		​	​	12,841,935		10,992,275

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​	​	​	​	​	​	​
​	​	​	​	Amounts payable to related parties
Party		Transaction type		12/31/2023		06/30/2022
Parent company and related parties to Parent	​	Trade creditors	​	(161,860)	​	(644,191)
Parent company and related parties to Parent	​	Net loans payables	​	(3,639,816)	​	(3,491,691)
Key management personnel		Salaries, social security benefits and other benefits		(68,139)		(218,068)
Shareholders and other related parties		Trade and other payables		(75,271)		(35,292)
Joint ventures and associates		Trade creditors		(56,385,464)		(41,402,594)
Total	​	​		(60,330,550)		(45,791,836)

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- References

No definition available.

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- Definition

The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 24
-IssueDate 2023-01-01
-Paragraph 18
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&anchor=para_18&doctype=Standard
-URIDate 2023-03-23

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