Company: CRESW
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001654954-25-012195
Chunk: 343

Company: CRESUD INC
Filing Date: 2025-10-24
Form: 20-F
Item: Item 5
Chunk 343
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 subjective or complex judgments or estimates. The following is intended to provide an understanding of the policies that management considers critical because of the level of complexity, judgment or estimations involved in their application and their impact on the Consolidated Financial Statements. These judgments involve assumptions or estimates in respect of future events. Actual results may differ from these estimates.

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                                                               Estimation                                                                                                                                                                                                                                                                                                                                                                 Main assumptions                                                                                                                                                                                                                                                                                                                                                                              Potential implications                                                                                                                              Main references (1)                                                 
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Recoverable amounts of cash-generating units (even those including goodwill), associates and assets.                                      The discount rate and the expected growth rate before taxes in connection with cash-generating units.The discount rate and the expected growth rate after taxes in connection with associates.Cash flows are determined based on past experiences with the asset or with similar assets and in accordance with the Company’s best factual assumption relative to the economic conditions expected to prevail.Business continuity of cash-generating units.Appraisals made by external appraisers and valuators with relation to the assets’ fair value, net of realization costs (including real estate assets).   Should any of the assumptions made be inaccurate; this could lead to differences in the recoverable values of cash-generating units.                                          Note 8—Investments in associates and joint venturesNote 10 – Property, plant and equipmentNote 12 – Intangible assets
Control, joint control or significant influence                                                                                           Judgment relative to the determination that the Company holds an interest in the shares of investees (considering the existence and influence of significant potential voting rights), its right to designate members in the executive management of such companies (usually the Board of directors) based on the investees’ bylaws; the composition and the rights of other shareholders of such investees and their capacity to establish operating and financial policies for investees or to take part in the establishment thereof.                                                                           Accounting treatment of investments as subsidiaries (consolidation) or associates (equity method)                                                                             Note 2.3 – Scope of consolidation; “de facto control”                                                                
Estimated useful life of intangible assets and property, plant and equipment                                                              Estimated useful life of assets based on their conditions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Recognition of accelerated or decelerated depreciation by comparison against final actual earnings (losses).                                                                  Note 10 – Property, plant and equipmentNote 12 – Intangible assets                                                   
Fair value valuation of investment properties                                                                                             Fair value valuation made by external appraisers and valuators.