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1 IDBD Consolidation Effect Institutional Presentation on Cresud s Financial Statement March 2013 May
2 IDBD Consolidation on CRESUD s Financial Statements Timeline o On October 11, 2015 the Group controlled by Eduardo S. Elsztain ( IRSA, Dolphin Fund and IFISA ) took effective control of IDB Development Corp ( IDBD ), and as such CRESUD started consolidating IDBD as from this date. o CRESUD s IIIQ16 Financial Statements, to be released on May 11, 2016, will consolidate IDBD Results with a three month lag. June September October December March Annual and Last quarter Results (Non consolidation due to lack of control) Effective Control Assets & Liabilities IDBD Consolidation Results IDBD Consolidation Accounting facts o As information is not available on timeline basis, consolidation will be made with a three month lag as permitted by accounting standards. o The Purchase Price Allocation process is expected to be finalized by June 30, 2016 concurrently with our year-end. 2
3 IDBD at a Glance Business Description Ownership Structure Largest and most well diversified Conglomerate in Israel Dolphin IFISA Controller of Israel s largest telecommunications, agrochemicals and supermarkets company. Controller of PBC, leading real estate company in Israel Controller of the 2 nd insurance company in Israel ~ Delisted from Tel Aviv Stock Exchange since March 31,2016 IDBG 68,3% 31,7% 76,5% IDB Tourism DIC 40,0% IDBD PBC ADAMA ELRON 73,9% 55,0% 50,3% CLAL CELLCO M 41,8% SHUFERS AL 47,1% Investment made by IRSA Amount invested by IRSA in Dolphin Amount ~ USD 515 million 3 3
4 Balance Sheet Disclosure o Two Businesses o Agricultural (Farmland operations in Argentina, Bolivia and through our subsidiary Brasilagro, in Brazil and Paraguay) o Urban Properties and Investments (IRSA s operations divided in two different Business Centers: Argentina & Israel) Agricultural Business Cresud S.A.C.I.F.y A. Brasilagro- Companhía Brasileira de Propiedades Agrícolas Futuros y Opciones.Com S.A. Agropecuarias: Acres del Sud S.A. Ombú S.A. Yatay S.A. Yuchán S.A. Agro-Uranga S.A. (ii) Sociedad Anónima Carnes Pampeanas S.A. Cresca S.A. (ii) Urban Properties and Investments IRSA Inversiones y Representaciones Sociedad Anónima Argentina Business Center IRSA Propiedades Comerciales S.A. Nuevas Fronteras S.A. Llao Llao Resorts S.A. New Lipstick LLC (ii) Condor Hospitality Trust (ii) Banco Hipotecario S.A. (ii) Israel Business Center IDB Development Corporation Ltd. IDB Group Investment Inc. IDB Tourism (2009) Ltd. Discount Investment Corporation Ltd. CLAL Insurance Enterprices Ltd. (i) (ii) Property & Building Corp. Shufersal Ltd. Adama Agricultural Solutions Ltd. (ii) Cellcom Israel Ltd. Elron Electronic Industries Ltd. 4 (i) Companies not consolidated (registered as equity investees)
5 Balance Sheet Disclosure o CRESUD Consolidated Figures will be separate by Business as follows New Exposure of our subsidiary IRSA between Argentina & Israel Business Center Revenues... Costs... Initial Recognition and changes in the fair value of Biological Assets and agricultural products at point of harvest... Changes in the net realizable value of agricultural products after harvest Gross Profit... General and administrative expenses... Selling expenses... Other net Operating Results... Profit from operations... Income/(Loss) from associates and joint ventures... Segment Profit / (Loss)... Agricultural Business Urban Properties & Investments Business Argentina Business Center Israel Business Center Information to be included this quarter (IIIQ16) Subtotal Total Investment Properties... Property, Plant & Equipment... Properties for Sale... Goodwill... Rights to receive future units from barter transactions... Biological Assets... Inventaries... Associates and Joint Ventures... Total Assets of the Segment... Information included since last quarter (IIQ16) 5
6 Balance Sheet Disclosure: Segment Information o Segments of CRESUD will look separately between Agricultural and Urban Properties & Investments as follows AGRICULTURAL SEGMENT CRESUD Agricultural Segment looks the same than before consolidation December 31, 2015 Agriculture Leases & Grains Cattle Milk Sugarcane agricultural services Subtotal Sales & Land Transformation Agro-industrial Others Total Revenues... Costs... Initial Recognition and changes in the fair value of Biological Assets and agricultural products at point of harvest... Changes in the net realizable value of agricultural products after harvest... Gross Profit... General and administrative expenses... Selling expenses... Other net Operating Results... Profit from operations... Income/(Loss) from associates and joint ventures... Segment Profit / (Loss)... Investment Properties... Property, Plant and Equipment... Goodwill... Biological Assets... Inventories... Participation in Associates... Total Assets of the Segment... 6
7 Balance Sheet Disclosure: Segment Information URBAN PROPERTIES AND INVESTMENT SEGMENT Segments of IRSA s operations from Argentina looks the same than before consolidation December 31, 2015 Argentina Business Center Shopping Centers Revenues... Costs... Office and Others Sales & Development Hotels International Financial Operations & Others Total Gross/Loss Profit... Result on Sales of Investment Properties... G&A... Sales Expenses... Other Net Operating Result... Operating Income... Associates and Joint Venture Results... Segment Profit/Loss... Investment Properties... Property, Plant and Equipment... Properties for sale... Goodwill... Rights to receive future units from barter transactions... Inventories... Investments in associates and Joint Ventures... Operating Assets... Israel Business Center Information to be included this quarter (IIIQ16) Revenues... Costs... Gross Profit \ (Loss)... Real Estate Supermarkets Agrochemicals Telecommunications Insurance Others Total Information included since last quarter (IIQ16) Segment Profit \ (Loss)... Operating Assets... Operating Liabilites... 7
8 IDBD Assets & Liabilities Consolidation An accounting effect En ARS Billion Assets Liabilities ~ 8x ~ 11x IDBD debt non recourse to IRSA Assets (BV) Debt (IBL) Solares de Santa María Mix Uses o Research Analysts NAV Calculation states that IDBD investment represents ~ 10% of our subsidiary IRSA s Assets at Market Value and agrees that this consolidation is just an accounting matter 8
9 Land is our Value Thanks!
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