{"url_path":"/sec/irs/10-k/2026/item-17","section_key":"item-17","section_title":"Item 17 ☐  Item 18 ☐","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/933267/0000933267-26-000043-index.html","accession_number":"0000933267-26-000043","cik":"0000933267","ticker":"IRS","issuer_name":"IRSA INVESTMENTS & REPRESENTATIONS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/933267/0000933267-26-000043-index.html","primary_entity_key":"0000933267","primary_entity_name":"IRSA INVESTMENTS & REPRESENTATIONS INC"},"word_count":490,"has_tables":true,"body_markdown":"Item 17\n☐  Item 18 ☐\n\n \n\nIf this\nis an Annual Report, indicate by check mark whether the registrant\nis a shell company (as defined in Rule 12b-2 of the Exchange\nAct):\n\n☐ Yes ☒ No\n\n \n\n (APPLICABLE\nONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST\nFIVE YEARS)\n\n \n\nIndicate\nby check mark whether the registrant has filed all documents and\nreports required to be filed by Sections 12, 13 or 15(d) of the\nSecurities Exchange Act of 1934 subsequent to the distribution of\nsecurities under a plan confirmed by the court. Yes☐ No ☐\n\n \n\nPlease send copies of notices and communications from the\nSecurities and Exchange Commission to:\n\n \n\n Carolina\nZang\n\n \n\n \n\nJuan M.\nNaveira\n\nZang\nBergel & Viñes Abogados\n\n \n\nSimpson\nThacher & Bartlett LLP\n\nEduardo\nMadero Avenue 942, 25th Floor\n\nC1106ACW\nCity of Buenos Aires\n\nArgentina\n\n \n\n425\nLexington Avenue\n\nNew\nYork, NY 10017\n\nUnited\nStates of America\n\n \n\n \n\n \n\n  \n\nEXPLANATORY NOTE\n\n \n\nThe\nCompany is filing this Amendment No. 1 (this\n“Amendment”) to its annual report on Form 20-F for the\nfiscal year ended June 30, 2025, as filed with the U.S. Securities\nand Exchange Commission (the “SEC”) on October 24, 2025\n(the “2025 Form 20-F”). The Company is filing this\nAmendment to provide separate unaudited consolidated financial\nstatements and related notes of Banco Hipotecario S.A.\n(“Banco Hipotecario”) as of and for the fiscal year\nended December 31, 2025 (the “2025 Unaudited Financial\nStatements of Banco Hipotecario”) and separate audited\nconsolidated financial statements and related notes of Banco\nHipotecario S.A. as of and for the fiscal year ended December 31,\n2024, including the report of independent auditor relating thereto\n(the “2024 Audited Financial Statements of Banco\nHipotecario” and, together with the 2025 Unaudited Financial\nStatements of Banco Hipotecario, the “Financial Statements of\nBanco Hipotecario”), as required under Rule 3-09 of\nRegulation S-X under the U.S. Securities Exchange Act of 1934, as\namended (the “Exchange Act”). Banco Hipotecario was a\nsignificant subsidiary of the Company under Rule 3-09 of Regulation\nS-X under the Exchange Act for the Company’s fiscal year\nended June 30, 2024, but not for the Company’s fiscal year\nended June 30, 2025.\n\n \n\nThis\nAmendment consists solely of the cover page, this explanatory note,\nthe Financial Statements of Banco Hipotecario, and certifications\nof our chief executive officer and chief financial officer. Other\nthan as expressly set forth herein, this Amendment does not, and\ndoes not purport to, amend, update or restate the information in\nany part of the 2025 Form 20-F or reflect any events that have\noccurred after the 2025 Form 20-F was filed on October 24, 2025.\nThe filing of this Amendment, and the inclusion of newly executed\ncertifications, should not be understood to mean that any other\nstatements contained in the 2025 Form 20-F are true and complete as\nof any date subsequent to October 24, 2025.\n\n \n\nThis\nAmendment should be read in conjunction with the 2025 Form 20-F and\nour other filings with the SEC.\n\n \n\n1\n\n \n\n \n\n PART\nIII"}