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Cash flow and cash equivalent information (Tables)
 12 Months Ended
Jun. 30, 2018
Cash Flow And Cash Equivalent Information  
Schedule of cash flows generated

Following is a detailed description of cash flows generated by the Group’s operations for the years ended June 30, 2018, 2017 and 2016.

 

  Note 06.30.18   06.30.17   06.30.16
Net income for the year   15,656,023   3,377,514   12,252,532
Adjustments:            
Income tax expense 20 286,506   1,609,181   6,278,894
Amortization and depreciation   25 45,114   28,540   22,944
Net gain from fair value adjustment on investment properties 9 (16,690,117)   (3,133,413)   (17,092,403)
(Gain) / Loss from disposal of trading properties   (94,328)   (85,889)   241
Written off unused investment properties / property plant and equipment    -    -   23,650
Goodwill disposals    -    -   4,297
Averaging of schedule rent escalation 24 (29,456)   (90,197)   (42,832)
Directors’ fees   29 67,126   44,770   27,700
ILP Long term incentive program 22 6,404   16,545   16,359
Financial results, net   5,379,151   1,117,164   699,211
Provisions and allowances 25 y 26 98,907   54,764   15,397
Share of profit of associates and joint ventures 8 (639,525)   (152,703)   (204,299)
Interest held before the business combination    -   (7,618)    -
Foreign unrealized exchange gain on cash and fair value result of cash equivalents   (272,362)   (5,116)   (1,062)
Right to receive units due to default due to non-compliance 12 (7,873)    -    -
Changes in operating assets and liabilities            
Increase in inventories   (2,160)   (4,520)   (2,855)
Decrease in trading properties      100,238   98,792   1,159
Increase in trade and other receivables   (229,761)   (156,265)   (606,342)
Increase in trade and other payables   485,697   396,988   187,298
Decrease in payroll and social security liabilities     34,583   39,713   12,689
Uses in provisions 19 (10,879)   (8,322)   (3,350)
Net cash generated from operating activities before income tax paid   4,183,288   3,139,928   1,589,228
Schedule of detail of significant non-cash transactions

The following table shows a detail of non-cash transactions occurred in the years ended June 30, 2018, 2017 and 2016:

 

    06.30.18   06.30.17   06.30.16
Non-cash transactions            
Decrease in intangible assets trought an increase in trading properties   8,837   12,857    -
Increase in trading properties trought a decrease in investment properties    -   13,617   23,935
Increase in investment properties trought an increase in trade and other payables   132,898    -    -
Increase in investment properties trought an increase in borrowings   14,385   2,310    -
Increase in property plant and equipment a traves in un increase in borrowings   9,015    -   1,852
Increase in property plant and equipment trought a decrease in investment properties   3,026    -   15,224
Increase in investment properties troughtof a decrease in property plant and equipment    -    -    -
Increase in trade and other receivables trought a decrease in trading properties   2,959    -    -
Increase in trade and other receivables trought an increase in trade and other payables   16,659    -    -
Increase in trade and other receivables trought a decrease in investment in associates and joint ventures (Dividends)   7,165    -    -
Decrease in trade and other receivables trought an increase in investment in associates and joint ventures   3,811   2,671    -
Increase in investment in associates and joint ventures trought a decrease in provisions   158    -    -
Decrease in borrowings and trade and other payables trought a decrease in associates and joint ventures   3,965   20,284    -
Decrease in borrowings trought a decrease in investment in financial assets    -    -   372,203
Decrease in trade and other receivables trought a decrease in borrowings    -   30,123   3,591
Decrease in trade and other receivables trought a decrease in trade and other payables (Dividends)    -   64,109   253,663
Decrease in non-controling equity trought an increase in trade and other payables   36,400    -   64,209
Decrease in equity trought a decrease in trade and other receivables (Dividends)    -   656,965    -
Adquisición in non-controling interst    -   865    -
Increase in trade and other receivables trought an increase in borrowings   1,250    -    -
Increase in trade and other receivables trought an increase in borrowings   70    -    -

 

Balances incorporated as result of business combination

 

    06.30.18   06.30.17
Investments in joint ventures    -   (106,892)
Trade and other receivables   (36,346)    -
Income tax and minimum presumed income tax credits   (106)   (97,167)
Investment properties (Note 9)   (106,795)    -
Property, plant and equipment (Note 10)   (193)    -
Borrowings   -   54,516
Salaries and social security costs   2,518    -
Deferred income tax (Note 20)   12,070   6,314
Income tax and minimum presumed income tax liabilities   1,332   1,060
Trade and other payables   110,161   13,375
Provisions  (Note 19)   452   2,361
Total net non-cash assets acquired   (16,907)   (126,433)
Cash and cash equivalent acquired    -   (6,902)
Fair value of interest held before combination    -   66,658
Goodwill (Note 12)   (74,486)   (26,375)
Non-controlling interest   6,763   40,004
Total net assets acquired   (84,630)   (53,048)
Financed amount   38,285    -
Cash acquired   -   6,902
Acquisition of subsidiaries, net of cash acquired   (46,345)   (46,146)