{"url_path":"/sec/irs/10-k/2026/item-19","section_key":"item-19","section_title":"Item 19 Exhibits","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":1512,"has_tables":true,"body_markdown":"ITEM 19. Exhibits\n\n \n\nINDEX OF EXHIBITS \n\n \n\nExhibit No.\n\nDescription of Exhibit \n\n1.1(23)\n\nAmended\nand restated “Estatutos” of the registrant,\nwhich serve as the registrant’s articles of incorporation and\nbylaws, and an English translation thereof.\n\n2.1(1)\n\nDeposit\nAgreement among us, The Bank of New York Mellon, as Depositary, and\nthe holders from time to time of Global Depositary Receipts issued\nthere under.\n\n2.2(18)\n\nWarrant\nAgent Agreement dated as of April 29, 2021, between IRSA\nInversiones y Representaciones Sociedad Anónima, and\nComputershare, Inc. and Computershare Trust Company N.A.,\ncollectively as warrant agent.\n\n2.3(20)\n\n \n\nIndenture\nbetween IRSA Inversiones y Representaciones Sociedad Anónima,\nas Issuer, The Bank of New York Mellon as Trustee, Co-Registrar,\nPrincipal Paying Agent and Transfer Agent, and Banco Santander\nArgentina S.A. as Registrar, Paying Agent, Transfer Agent and\nRepresentative of the Trustee in Argentina, dated as of July 8,\n2022, pursuant to which USD 171,202,815 of 8.750% Senior Notes due\n2028 were issued.\n\n2.4(21)\n\nFirst\nSupplemental Indenture between IRSA Inversiones y Representaciones\nSociedad Anónima, as Issuer, The Bank of New York Mellon, as\nTrustee, Co-Registrar, Principal Paying Agent and Transfer Agent,\nand Banco Santander Argentina S.A. as Registrar, Paying Agent,\nTransfer Agent and Representative of the Trustee in Argentina,\ndated as of December 30, 2022.\n\n2.5(23)\n\nIndenture\nbetween IRSA Inversiones y Representaciones Sociedad Anónima,\nas Issuer, The Bank of New York Mellon as Trustee, Co-Registrar,\nPaying Agent and Transfer Agent, and Banco Santander Argentina S.A.\nas Registrar, Paying Agent, Transfer Agent and Representative of\nthe Trustee in Argentina, dated as of March 31, 2025, pursuant to\nwhich USD 300,000,000 of 8.000% Senior Notes due 2035 were\nissued.\n\n4.1(2)\n\nAgreement\nfor the exchange of Corporate Service between us, IRSA and CRESUD\ndated June 30, 2004.\n\n4.2(4)\n\nEnglish\ntranslation of the Amendment to the Agreement for the exchange of\nCorporate Service between us, IRSA and CRESUD dated August 23,\n2007.\n\n4.3(5)\n\nEnglish\ntranslation of the Second Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement, dated August\n14, 2008.\n\n4.4(6)\n\nEnglish\ntranslation of the Third Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement, dated\nNovember 27, 2009.\n\n4.5(7)\n\nEnglish\ntranslation of the Amendment to the Agreement for the exchange of\nCorporate Service between us, IRSA and CRESUD, dated March 12,\n2010.\n\n4.6(8)\n\nEnglish\ntranslation of the Amendment to the Agreement for the exchange of\nCorporate Service between us, IRSA and CRESUD, dated July 11,\n2011.\n\n4.7(9)\n\nEnglish\ntranslation of the Fifth Agreement for the implementation of\nAmendments to the Corporate Services Master Agreement, October 15,\n2012.\n\n4.8(10)\n\nEnglish\ntranslation of the Sixth Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement dated November\n12, 2013.\n\n4.9(11)\n\nEnglish\ntranslation of the Second Amendment to the exchange of Operating\nServices Agreement between the Company, CRESUD and Alto\nPalermo, dated February 24, 2014.\n\n4.10(12)\n\nEnglish\ntranslation of the Seventh Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement dated February\n18, 2015.\n\n4.11(13)\n\nEnglish\ntranslation of the Eighth Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement dated November\n12, 2015.\n\n4.12(14)\n\nEnglish\ntranslation of the Ninth Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement dated May 5,\n2017.\n\n4.13(15)\n\nEnglish\ntranslation of the Tenth Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement dated June 29,\n2018.\n\n4.14(16)\n\nEnglish\ntranslation of the Eleventh Agreement for the Implementation of the\nAmendment to the Corporate Services Master Agreement dated June 28,\n2019.\n\n4.15(17)\n\nEnglish\ntranslation of the Twelfth Agreement\nfor the Implementation of the Amendment to the Agreement for the\nExchange of Corporate Services between us, IRSA and CRESUD,\ndated June 30, 2020.\n\n4.16(19)\n\nEnglish\ntranslation of the Thirteenth Agreement for the Implementation of the Amendment\nto the Agreement for the Exchange of Corporate Services between us,\nIRSA and CRESUD, dated June 30, 2021.\n\n4.17(20)\n\nEnglish\ntranslation of the Fourteenth Agreement for the Implementation of\nthe Amendment to the Agreement for the Exchange of Corporate\nServices between IRSA and CRESUD, dated July 12, 2022.\n\n4.18(20)\n\nEnglish\ntranslation of the Fifteenth Agreement for the Implementation of\nthe Amendment to the Agreement for the Exchange of Corporate\nServices between IRSA and CRESUD, dated July 14, 2023.\n\n4.19(22)\n\nEnglish\ntranslation of the Sixteenth Agreement for the Implementation of\nthe Amendment to the Agreement for the Exchange of Corporate\nServices between IRSA and CRESUD, dated August 20,\n2024.\n\n4.20(23)\n\nEnglish\ntranslation of the Seventeenth Agreement for the Implementation of\nthe Amendment to the Agreement for the Exchange of Corporate\nServices between IRSA and CRESUD, dated September 30,\n2025.\n\n8.1(23)\n\nList of\nSubsidiaries.\n\n11.1(3)\n\nCode of\nEthics of the Company.\n\n12.1*\n\nCertification\npursuant to Section 302 of the Sarbanes-Oxley Act\n2002.\n\n12.2*\n\nCertification\npursuant to Section 302 of the Sarbanes-Oxley Act\n2002.\n\n13.1*\n\nCertification\npursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of\nthe Sarbanes-Oxley Act of 2002.\n\n13.2*\n\nCertification\npursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of\nthe Sarbanes-Oxley Act of 2002.\n\n97(22)\n\nIncentive\nCompensation Clawback Policy.\n\n99.1(23)\n\nConsent of independent appraiser Newmark.\n\n99.2(23)\n\nSummary of investment properties by type as of June 30, 2025 (in\naccordance with Regulation S-X 12-28 (1)).\n\n99.3*\n\nUnaudited\nconsolidated financial statements of Banco Hipotecario S.A. as of\nand for the fiscal year ended December 31, 2025 and audited\nconsolidated financial statements of Banco Hipotecario S.A. as of\nand for the fiscal year ended December 31, 2024.\n\n \n\n * Indicates\ndocuments filed herewith.\n\n \n\n(1) Incorporated\nherein by reference to the same-numbered exhibit to the\nregistrant’s registration statement on Form 20-F (File\nN° 000-30982).\n\n(2) Incorporated\nherein by reference to the registrant’s registration\nstatement on Form 6-K (SEC File N° 000-30982).\n\n(3) Incorporated\nherein by reference to the registrant’s registration\nstatement on Form 6-K reported on August 1, 2005.\n\n(4) Incorporated\nherein by reference to the Annual Report on Form 20-F (File\nN° 1280-30982) filed with the SEC on December 27,\n2007.\n\n(5) Incorporated\nherein by reference to the Annual Report on Form 20-F (File\nN° 1280-30982) filed with the SEC on December 30,\n2008.\n\n(6) Incorporated\nherein by reference to the Annual Report on Form 20-F (File\nN° 1280-30982) filed with the SEC on December 30,\n2009.\n\n(7) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on December 30, 2010.\n\n(8) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on December 28, 2011.\n\n(9) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 26, 2012.\n\n(10) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 31, 2014.\n\n(11) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on November 17, 2015.\n\n(12) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on November 17, 2015.\n\n(13) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on November 1, 2016.\n\n(14) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 31, 2017.\n\n(15) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 31, 2018.\n\n(16) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 31, 2019.\n\n(17) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on November 16, 2020.\n\n(18) Incorporated\nby reference to the registrant’s registration statement on\nForm 8-A filed on May 26, 2021.\n\n(19) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 20, 2021.\n\n(20) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 26, 2022.\n\n(21) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 20, 2023.\n\n(22) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 23, 2024.\n\n(23) Incorporated\nherein by reference to the Annual Report on Form 20-F (File N°\n1280-30982) filed with the SEC on October 24, 2025.\n\n \n\n \n\n2 \n\n \n\n \n\n \n\nSIGNATURES \n\n \n\nThe\nregistrant hereby certifies that it meets all of the requirements\nfor filing on Form 20-F and that it has duly caused and authorized\nthe undersigned to sign this Amendment No. 1 to the 2025 Form 20-F\non its behalf.\n\n \n\n \n\nIRSA Inversiones y Representaciones Sociedad\nAnónima\n\n \n\n \n\n \n\n \n\n \n\n \n\nDate:\nJune 30, 2026\n\nBy:\n\n/s/\nMatías I. Gaivironsky\n\n \n\n \n\n \n\nName:\nMatías I. Gaivironsky\n\n \n\n \n\n \n\nTitle:\nChief Financial and Administrative Officer\n\n \n\n \n\n \n\n  \n\n \n\n3 \n\n
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