Company: CRESW
Filing Date: 2025-03-17
Form Type: 6-K
Source: 0001654954-25-002875
Chunk: 18

Company: CRESUD INC
Filing Date: 2025-03-17
Form: 6-K
Chunk 18
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 at the end of the period / year       |    5,730 |                5,923 |                                       61,927 |     73,580 |     87,801 |

(i)

As of December 31, 2024, amortization charge was recognized in the amount of ARS 1,064 under "Costs" and in the amount of ARS 268 under "General and administrative expenses" in the Statement of Income and Other Comprehensive Income (Note 24).

(ii)

IRSA annually obtains, as part of its June closing process, a valuation report prepared by a third party, which determines the market value of its properties in USD. This report also includes the values assigned to the future units to be received from barters. IRSA verified at the end of the current period that the USD values of these future units to be received have not undergone significant changes compared to the last annual valuation.

As of the end of the current period, the value of these assets recorded at their inflation-adjusted cost is ARS 46,322, while the reference value in USD of these assets, converted into Argentine Pesos at the period-end exchange rate—considering this as the fair value less selling costs—amounts to ARS 34,473, resulting in an impairment of ARS 11,849. This situation is due to a temporary effect arising from the fact that, during the current period, the exchange rate variation was lower than the accumulated inflation for the same period.

The impairment charge has been recorded under "Other operating results, net" in the statement of income and other comprehensive income (Note 25).

#### 12.
Right of use assets and lease liabilities

The Group’s right-of-use assets as of December 31, 2024 and June 30, 2024 are the following:

|                           | 12.31.2024 | 06.30.2024 |
| Farmland                  |     89,274 |     78,872 |
| Convention                
 center                    |      4,099 |     10,430 |
| Offices, shopping         
 malls and other buildings |      5,000 |      5,453 |
| Machinery                 
 andequipment              |      3,238 |      2,134 |
| Right-of-use              
 assets                    |    101,611 |     96,889 |
| Non-current               |    101,611 |     96,889 |
| Total                     |