irsa_ex992.htm

EX-99.2 14 irsa_ex992.htm SUMMARY OF INVESTMENT PROPERTIES irsa_ex992.htm

EXHIBIT 99.2

Schedule I

The following is a summary of the Group’s investment properties as of June 30, 2022 prepared in accordance with SEC Regulation S-X 12-28 (all amounts are in millions of Argentine Pesos):

			Initial Costs				Subsequent Costs		Costs at the end of the year
Name	Encumbrances		Plot of land ()**		Buildings, facilities and improvement ()**		Improvements / Additions / Disposals / Transfers ()**		Plot of land ()**		Buildings, facilities and improvements ()**		Total ()**		Capitalized cost, net ()**		Fair Value adjustments		*Fair value at the end of the year ()**		Date of construction		Date of acquisition
Shopping malls:
Abasto		-		469		12,212		695		469		12,907		13,376		-		-996		12,380	nov-98		jul-94
Alto Palermo Shopping		-		418		19,685		6,624		418		26,309		26,727		2		-12,506		14,223	oct-90		nov-97
Alto Avellaneda		-		835		8,049		2,472		835		10,521		11,356		2		-2,127		9,231	oct-95		dic-97
Alcorta Shopping		-		504		5,654		1,756		504		7,410		7,914		-		1,048		8,962	jun-92		jun-97
Alto Noa		-		17		2,124		484		17		2,608		2,625		1		-630		1,996	sep-94		mar-95
Patio Bullrich		-		405		7,435		829		405		8,264		8,669		-		-4,749		3,920	sep-88		oct-98
Alto Rosario		-		1,817		894		2,266		1,817		3,160		4,977		-1		2,511		7,487	nov-04		nov-04
Mendoza Plaza		-		507		3,613		2,461		507		6,074		6,581		-3		-3,204		3,374	jun-94		dic-94
Dot Baires Shopping		-		1,549		1,127		11,153		1,549		12,280		13,829		1		-2,540		11,290	may-09		nov-06
Córdoba Shopping	Antichresis			185		3,316		643		185		3,959		4,144		1		-1,930		2,215	mar-90		dec-06
Distrito Arcos		-		-		-		5,220		-		5,220		5,220		-		-402		4,818	nov-09		nov-09
Alto Comahue		-		126		357		5,852		126		6,209		6,335		-		-2,703		3,632	may-06		may-06
Patio Olmos		-		382		711		2		382		713		1,095		-		986		2,081	may-95		sep-07
Soleil Premium Outlet		-		408		1,375		1,254		408		2,629		3,037		15		332		3,384	jul-10		jul-10
Others		-		-		83		-		-		83		83		-		1,066		1,149		n/a		n/a
Shopping malls				7,622		66,635		41,711		7,622		108,346		115,968		18		-25,844		90,142

Schedule I (Continued)

			Initial Costs				Subsequent Costs		Costs at the end of the year
Name	Encumbrances		Plot of land ()**		Buildings, facilities and improvement ()**		Improvements / Additions / Disposals / Transfers (**)		Plot of land ()**		Buildings, facilities and improvements ()**		Total ()**		Capitalized cost, net ()**		Fair Value adjustments		Fair value at the end of the year *()**		Date of construction		Date of acquisition
Office and other rental properties:
Abasto Offices		-		-		-		249		-		249		249		-		351		600	mar-13		jul-94
Zetta building		-		1,058		-		8,303		1,058		8,303		9,361		67		18,321		27,749	dec-18		dec-18
Dot building		-		351		112		4,646		351		4,758		5,109		-11		4,624		9,722	sep-10		nov-06
Bouchard Plaza 551		-		166		99		-		166		99		265		-		379		644		-	mar-07
Others		-		576		1,285		163		576		1,448		2,024		-		2,322		4,346		n/a		n/a
La Adela		-		2,862		-		915		2,862		915		3,777		-		-632		3,145		-	abr-15
Beruti 3330 paseo del sol		-		-		232		40		-		272		272		-		-190		82		-	may-22
Intercontinental Plaza building		-		96		1,348		485		96		1,833		1,929		-1		918		2,846	jun-96		dec-14
Bank Boston Tower		-		214		172		-		214		172		386		-		23		409	dec-14		dec-14
Phillips building		-		-		3,326		2		-		3,328		3,328		2		2,774		6,104	jun-17		jun-17
Catalinas building		-		3,325		-		6,758		3,325		6,758		10,083		16		8,592		18,691			dic-20
Office and other rental properties				8,648		6,574		21,970		8,648		28,544		37,192		73		37,073		74,338

Schedule I (Continued)

			Initial Costs				Subsequent Costs		Costs at the end of the year
Name	Encumbrances		Plot of land ()**		Buildings, facilities and improvement ()**		Improvements / Additions / Disposals / Transfers (**)		Plot of land ()**		Buildings, facilities and improvements ()**		Total ()**		Capitalized cost, net ()**		Fair Value adjustments		Fair value at the end of the year *()**		Date of construction		Date of acquisition
Undeveloped parcels of land
Building annexed to Dot		-		1,628		-		-		1,628		-		1,628		-		7,421		9,049		-	nov-06
Luján plot of land		-		827		-		87		914		-		914		-		1,324		2,238		-	may-12
Caballito –Ferro plot of land		-		1,791		-		506		2,297		-		2,297		-		5,485		7,782		-	nov-97
Annexed to Dot plot of land		-		15		-		-		15		-		15		-		16		31		-	feb-17
Mendoza plot of land		-		27		-		-		27		-		27		-		12		39		-	dec-16
Intercontinental plot of land Tower B		-		820		-		1,315		2,135		-		2,135		-		70		2,205		-	dec-14
Mendoza Av Este 2992 plot of land		-		-		-		165		165		-		165		-		86		251		-	mar-18
La Plata plot of land		-		918		-		29		947		-		947		-		-35		912		-	mar-18
Casona Hudson		-		106		-		-		106		-		106		-		-106		-		-	dec-20
Alto Palermo Shopping - buildable potential		-		-		-		-		-		-		-		-		2,481		2,481		-	nov-97
Patio Bullrich - buildable potential		-		-		-		-		-		-		-		-		2,695		2,695		-	oct-98
Alto Rosario - buildable potential		-		-		-		-		-		-		-		-		1,009		1,009		-	nov-04
Cordoba Shopping - buildable potential		-		-		-		-		-		-		-		-		529		529		-	dec-06
Terreno Ezpeleta (Quilmes - Nueva Costa Urbana)		-		3,189		-		-		3,189		-		3,189		-		876		4,065		-	may-22
Beruti N° 3345/47 esq. Coronel Diaz 2110/20		-		-		2,525		-		-		2,525		2,525		-		606		3,131		-	jun-22
Costa urbana		-		7,653		625		880		8,532		626		9,158		1		80,150		89,309		-	may-07
Pilar		-		49		-		-		49		-		49		-		482		531		-	jun-14
Pontevedra		-		67		-		-		67		-		67		-		97		164		-	feb-98
TERRENO SAN LUIS		-		23		-		-		23		-		23		-		36		59		-	mar-08
Terreno La Plata CELAP		-		-		-		-		-		-		-		-		1,476		1,476		-	mar-18
Undeveloped parcels of land				17,113		3,150		2,982		20,094		3,151		23,245		1		104,710		127,956

Schedule I (Continued)

			Initial Costs				Subsequent Costs		Costs at the end of the year
Name	Encumbrances		Plot of land ()**		Buildings, facilities and improvement ()**		Improvements / Additions / Disposals / Transfers (**)		Plot of land ()**		Buildings, facilities and improvements ()**		Total ()**		Capitalized cost, net ()**		Fair Value adjustments		Fair value at the end of the year *()**		Date of construction		Date of acquisition
Properties under development
PH Office Park		-		-		-		31		-		31		31		-		5		36	in progress			-
Alto Palermo Shopping annex		-		1,385		-		3,099		1,385		3,099		4,484		-		-4,484		-	in progress			-
Phillips building		-		-		-		138		-		138		138		-		2		140	in progress			-
Alto Avellaneda		-		-		-		228		-		228		228		-		163		391	in progress			-
Properties under development				1,385		-		3,496		1,385		3,496		4,881		-		-4,314		567
Others
DirecTV Arena Stadium		-		-		-		674		-		674		674		-		-674		-		-	feb-18
EH UT		-		-		-		262		-		262		262		-		29		291		-	sep-17
Others				-		-		936		-		936		936		-		-645		291
Total				34,768		76,359		71,095		37,749		144,473		182,222		92		110,980		293,294

(*) For the reconciliation of the carrying amount and its variations during the years ended June 30, 2022 and 2021 please refer to note 9 to the Consolidated Financial Statements. For variations during the year ended June 30, 2020 please refer to note 9 to the Consolidated Financial Statements as of June 30, 2021.

(**) Restated for inflation as of June 30, 2022.