| SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS |
16. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
During the year ended June 30, 2020, 2019 and 2018, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows:
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Amount of the transactions of the year ended
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Party
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Transaction type
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06/30/2020
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06/30/2019
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06/30/2018
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Joint ventures and associates
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Sales and services
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6,139,155
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4,913,254
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746,867
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Joint ventures and associates
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Purchases of goods and services
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(21,634,936)
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(17,542,637)
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(9,809,134)
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Joint ventures and associates
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Equity contributions
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250,000
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517,736
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800,989
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Joint ventures and associates
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Net loans granted / (cancelled)
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—
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(6,964,101)
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2,621,647
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Key management personnel
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Salaries, social security benefits and other benefits
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(6,501,269)
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(3,940,185)
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(4,703,519)
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Key management personnel
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Loans granted
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—
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599,984
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—
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Key management personnel
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Interest gain
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44,619
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20,106
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—
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Shareholders and other related parties
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Dividends
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—
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—
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(1,450,613)
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Shareholders and other related parties
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Sales of goods and services
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1,871,613
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640,095
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1,057,325
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Shareholders and other related parties
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Purchases of goods and services
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(1,881,013)
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(1,433,127)
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(986,217)
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Shareholders and other related parties
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Interest gain
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—
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90,188
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294,577
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Shareholders and other related parties
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In-kind contributions
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476,292
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463,511
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—
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Parents companies and related parties to Parents
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Interest gain/(lost)
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(1,861,774)
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(1,386,288)
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(118,266)
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Parent company
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Sales of goods and services
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—
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—
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13,505
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Parent company
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Purchases of goods and services
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(92)
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(120,095)
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(311,418)
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Parent company
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Equity contributions
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—
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(14,558,347)
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—
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Total
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(23,097,405)
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(38,699,906)
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(11,844,257)
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Amounts receivable from related parties
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Party
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Transaction type
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06/30/2020
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06/30/2019
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06/30/2018
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Parent company
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Trade debtors
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—
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440,268
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361,606
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Parents companies and related parties to Parents
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Other receivables
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102,069
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—
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103,251
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Shareholders and other related parties
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Trade receivables
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1,090,004
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467,743
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571,216
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Shareholders and other related parties
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Allowance for impairment
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(768)
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(75,596)
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(23,126)
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Other receivables - Other related parties
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Other receivables
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83,839
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10,971
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119,677
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Joint ventures and associates
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Trade debtors
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120,992
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2,369
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209,039
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Joint ventures and associates
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Other receivables
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1,562,340
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250,783
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6,299,467
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Total
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2,958,476
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1,096,538
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7,641,130
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Amounts payable to related parties
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Party
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Transaction type
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06/30/2020
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06/30/2019
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06/30/2018
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Parent company
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Trade creditors
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(2,210,308)
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(1,568,036)
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—
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Parents companies and related parties to Parents
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Net loans payables
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(12,389,521)
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(17,757,907)
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(1,816,084)
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Parent company
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Consideration payment Semya acquisition
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(575,604)
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(575,604)
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—
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Key management personnel
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Salaries, social security benefits and other benefits
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(2,084,088)
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(2,312,253)
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(1,556,035)
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Shareholders and other related parties
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Trade and other payables
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(1,031,710)
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(1,796,932)
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(365,994)
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Joint ventures and associates
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Trade and other payables
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(14,409,853)
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(4,805,149)
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(3,493,113)
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Total
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(32,701,084)
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(28,815,881)
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(7,231,226)
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