| Reconciliation of right of use leased assets and lease liability from beginning of year to end of year |
|
|
|
|
|
Right-of-use leased asset
|
|
06/30/2020
|
|
Cost
|
|
|
|
Book value at the beginning of the year
|
|
—
|
|
Additions for initial application of IFRS 16
|
|
1,523,177
|
|
Additions of the year
|
|
846,149
|
|
Book value at the end of the year
|
|
2,369,326
|
|
|
|
|
|
Depreciation
|
|
|
|
Book value at the beginning of the year
|
|
—
|
|
Additions for initial application of IFRS 16
|
|
759,045
|
|
Exchange differences
|
|
(71,134)
|
|
Depreciation of the year
|
|
566,818
|
|
Accumulated depreciation at the end of the year
|
|
1,254,729
|
|
Total
|
|
1,114,597
|
|
|
|
|
|
|
|
|
|
Lease liability
|
|
06/30/2020
|
|
Book value at the beginning of the year
|
|
—
|
|
Additions for initial application of IFRS 16
|
|
1,523,177
|
|
Additions of the year
|
|
702,826
|
|
Interest expenses, exchange differences and inflation effects
|
|
(551,232)
|
|
Payments of the year
|
|
(564,959)
|
|
Total
|
|
1,109,812
|
|
|
|
|
|
Lease Liabilities
|
|
06/30/2020
|
|
Non-current
|
|
444,714
|
|
Current
|
|
665,098
|
|
Total
|
|
1,109,812
|
|
| Reconciliation to the opening balance for the lease liabilities |
|
|
|
|
|
Lease liabilities
|
|
06/30/2020
|
|
Operating lease commitments as at June 30,2019
|
|
782,791
|
|
Discounted using the lessee´s incremental borrowing rate of at the date of initial application
|
|
674,360
|
|
Add: finance lease liabilities recognized as at June 30,2019
|
|
848,817
|
|
Lease liabilities recognized as at 1 July 2019
|
|
1,523,177
|
|
|
|
|
|
Lease Liabilities
|
|
|
|
Non-current
|
|
664,980
|
|
Current
|
|
858,197
|
|
Total
|
|
1,523,177
|
|
| Schedule of right-of-use leased assets |
|
|
|
|
|
|
|
06/30/2020
|
|
Machinery and equipment
|
|
598,561
|
|
Vehicles
|
|
264,069
|
|
Equipment and computer software
|
|
407,546
|
|
Land and buildings
|
|
1,099,150
|
|
|
|
2,369,326
|
|