irsa_ex992.htm

EXHIBIT 99.2

Schedule I

The following is a summary of the Group’s investment properties as of June 30, 2026 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 improvements

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 Shopping

-

7,001

182,111

16,355

7,001

198,466

205,467

36

101,251

306,754

Nov-98

Nov-99

Alto Palermo

-

26,891

293,560

155,870

26,891

449,430

476,321

60

(162,050 )

314,331

Oct-90

Dec-97

Alto Avellaneda

-

12,454

120,031

46,098

12,454

166,129

178,583

9

50,824

229,416

Oct-95

Dec-97

Alcorta Shopping

-

7,527

84,309

30,030

7,527

114,339

121,866

(1 )

85,404

207,269

Jun-92

Jun-97

Alto Noa Shopping

-

256

31,667

11,871

256

43,538

43,794

14

18,671

62,479

Sep-94

Mar-95

Patio Bullrich

-

6,041

110,874

14,750

6,041

125,624

131,665

(9 )

(38,268 )

93,388

Sep-88

Oct-98

Alto Rosario Shopping

-

27,094

13,330

40,258

27,094

53,588

80,682

(16 )

151,119

231,785

Nov-04

Nov-04

Mendoza Plaza Shopping

-

7,559

53,883

41,842

7,559

95,725

103,284

(188 )

(2,719 )

100,377

Jun-94

Dec-94

Dot Baires Shopping

-

23,096

16,811

172,133

23,096

188,944

212,040

53

58,932

271,025

May-09

May-09

Córdoba Shopping

Antichresis

2,761

49,446

14,497

2,761

63,943

66,704

12

6,430

73,146
Mar-90

Dec-06

Distrito Arcos

-

-

-

79,236

-

79,236

79,236

21

(48,840 )

30,417

Nov-09

Dec-14

Alto Comahue

-

1,878

5,318

90,220

1,878

95,538

97,416

(1 )

(902 )

96,513

May-06

Mar-15

Patio Olmos

-

5,693

10,601

37

5,693

10,638

16,331

(19 )

(2,975 )

13,337

May-95

Sep-07

Soleil Premium Outlet

-

6,086

20,507

22,413

6,086

42,920

49,006

209

59,841

109,056

Jul-10

Jul-10

Terrazas de Mayo

-

42,615

-

1,954

42,615

1,954

44,569

60

31,343

75,972

Aug-14

Dec-24

Beruti Parking Spaces

-

-

1,235

-

-

1,235

1,235

2

4,593

5,830

n/a

n/a

Los Gallegos

-

-

22,320

-

-

22,320

22,320

-

-

22,320

n/a

Jun-26

Shopping malls

176,952

1,016,003

737,564

176,952

1,753,567

1,930,519

242

312,654

2,243,415

Office and other rental properties:

Zetta building

-

15,773

-

124,946

15,773

124,946

140,719

885

53,405

195,009

Dec-18

May-19

Dot building

-

5,230

1,682

69,994

5,230

71,676

76,906

(194 )

(20,837 )

55,875

Sep-10

Nov-06

Bouchard Plaza 551

-

2,477

1,473

-

2,477

1,473

3,950

(3 )

(286 )

3,661

-

Mar-07

Others

-

2,422

6,609

2,195

2,422

8,804

11,226

-

(1,868 )

9,358

n/a

n/a

La Adela

-

42,681

-

13,648

42,681

13,648

56,329

-

(38,834 )

17,495

-

Aug-14

Intercontinental Plaza building

-

1,436

20,099

7,285

1,436

27,384

28,820

(34 )

(18,378 )

10,408

Jun-96

Dec-14

Bank Boston Tower

-

3,185

2,575

-

3,185

2,575

5,760

(13 )

(4,617 )

1,130

Dec-14

Dec-14

Philips building

-

-

49,594

6,759

-

56,353

56,353

23

(31,022 )

25,354

Jun-17

Jun-17

261 Della Paolera

-

27,081

-

10,642

27,081

10,642

37,723

145

(8,259 )

29,609

Dec-20

Dec-20

Office and other rental properties

100,285

82,032

235,469

100,285

317,501

417,786

809

(70,696 )

347,899

Schedule I (Continued)

Initial Costs

Subsequent Costs

Costs at the end of the year

Name

Encumbrances

Plot of land

Buildings, facilities and improvements

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

-

24,272

-

1,954

24,272

1,954

26,226

-

22,296

48,522

-

Nov-06

Luján plot of land

-

12,338

-

1,293

12,338

1,293

13,631

-

(1,061 )

12,570

-

May-08

Caballito –Ferro plot of land

-

26,704

-

7,587

26,704

7,587

34,291

-

14,758

49,049

-

Jan-99

Annexed to Dot plot of land

-

226

-

-

226

-

226

-

(169 )

57

-

Feb-17

Mendoza plot of land

-

640

-

2,460

640

2,460

3,100

-

(987 )

2,113

-

dec-16

La Plata plot of land

-

13,694

-

13,403

13,694

13,403

27,097

-

(7,987 )

19,110

-

Mar-18

Alto Palermo Shopping - buildable potential

-

-

-

-

-

-

-

-

17,758

17,758

-

Dec-97

Patio Bullrich - buildable potential

-

-

-

-

-

-

-

-

16,479

16,479

-

Oct-98

Rosario District

-

-

-

-

-

-

-

-

18,961

18,961

-

Nov-04

Beruti and Coronel Díaz building

-

-

37,654

171

-

37,825

37,825

-

(24,101 )

13,724

-

Jun-22

Ramblas del Plata

-

114,123

9,330

(25,576 )

114,123

(16,246 )

97,877

14

407,187

505,078

-

Jul-97

San Luis plot of land

-

349

-

-

349

-

349

-

(44 )

305

-

Mar-08

Paseo Colón 245 Building

-

-

13,035

-

-

13,035

13,035

-

(5,909 )

7,126

-

May-23

Paseo Colón 275 Parking

-

-

290

-

-

290

290

-

(66 )

224

-

May-23

Conil plot of land

-

394

-

-

394

-

394

-

91

485

-

Jun-96

Neuquén plot of land

-

2,926

-

-

2,926

-

2,926

-

4,468

7,394

-

Jul-99

Av Córdoba 633/637 Building

-

-

1,371

-

-

1,371

1,371

-

(431 )

940

-

Jul-23

Annexed to Alto Avellaneda Plot

-

-

19,668

-

-

19,668

19,668

-

128

19,796

-

Aug-24

Florencio Varela Plot of Land

-

-

-

202

-

202

202

-

22

224

-

Nov-24

Intercontinental Plaza II

-

-

-

-

-

-

-

-

2,671

2,671

-

Feb-98

Oeste Outlet

-

-

18,158

-

-

18,158

18,158

29

(3,337 )

14,850

-

Sep-25

Perón 925 Building

-

-

976

-

-

976

976

-

1,109

2,085

-

Oct-25

Nazca and Terrada plot of land

-

-

16,100

-

-

16,100

16,100

-

(5,772 )

10,328

-

Oct-25

Terrazas de Mayo - buildable potential

-

-

-

-

-

-

-

-

4,872

4,872

-

Jun-26

Undeveloped parcels of land

195,666

116,582

1,494

195,666

118,076

313,742

43

460,936

774,721

Properties under development

PH Office Park

-

-

-

802

-

802

802

-

84

886

in progress

-

Properties under development

-

-

802

-

802

802

-

84

886

Others

EH UT

-

-

-

3,813

-

3,813

3,813

-

1,616

5,429

-

Sep-17

Others

-

-

3,813

-

3,813

3,813

-

1,616

5,429

Total

472,903

1,214,617

979,142

472,903

2,193,759

2,666,662

1,094

704,594

3,372,350

(*) For the reconciliation of the carrying amount and its variations during the years ended June 30, 2026, 2025 and 2024 please see below:

06.30.2026

06.30.2025

06.30.2024

Fair value at the beginning of the year

3,131,250

3,170,404

3,943,101

Additions

98,317

99,508

24,863

Capitalized leasing costs

480

243

427

Amortization of capitalized leasing costs

(519 )

(509 )

(580 )

Transfers (i)

(70,750 )

(122,810 )

(51,058 )

Incorporation by business combination

22,320

-

-

Disposals

(2,544 )

(12,162 )

(93,556 )

Currency translation adjustment

(1 )

(86 )

(20 )

Net gain / (loss) from fair value adjustment

193,797

(3,338 )

(652,773 )

Fair value at the end of the year

3,372,350

3,131,250

3,170,404

(i) Transfers mainly correspond to reclassifications from Investment properties to Trading properties or viceversa.

			Initial Costs				Subsequent Costs		Costs at the end of the year
Name	Encumbrances		Plot of land		Buildings, facilities and improvements		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 Shopping		-		7,001		182,111		16,355		7,001		198,466		205,467		36		101,251			306,754		Nov-98		Nov-99
Alto Palermo		-		26,891		293,560		155,870		26,891		449,430		476,321		60		(162,050	)		314,331		Oct-90		Dec-97
Alto Avellaneda		-		12,454		120,031		46,098		12,454		166,129		178,583		9		50,824			229,416		Oct-95		Dec-97
Alcorta Shopping		-		7,527		84,309		30,030		7,527		114,339		121,866		(1	)	85,404			207,269		Jun-92		Jun-97
Alto Noa Shopping		-		256		31,667		11,871		256		43,538		43,794		14		18,671			62,479		Sep-94		Mar-95
Patio Bullrich		-		6,041		110,874		14,750		6,041		125,624		131,665		(9	)	(38,268	)		93,388		Sep-88		Oct-98
Alto Rosario Shopping		-		27,094		13,330		40,258		27,094		53,588		80,682		(16	)	151,119			231,785		Nov-04		Nov-04
Mendoza Plaza Shopping		-		7,559		53,883		41,842		7,559		95,725		103,284		(188	)	(2,719	)		100,377		Jun-94		Dec-94
Dot Baires Shopping		-		23,096		16,811		172,133		23,096		188,944		212,040		53		58,932			271,025		May-09		May-09
Córdoba Shopping		Antichresis		2,761		49,446		14,497		2,761		63,943		66,704		12		6,430			73,146	Mar-90			Dec-06
Distrito Arcos		-		-		-		79,236		-		79,236		79,236		21		(48,840	)		30,417		Nov-09		Dec-14
Alto Comahue		-		1,878		5,318		90,220		1,878		95,538		97,416		(1	)	(902	)		96,513		May-06		Mar-15
Patio Olmos		-		5,693		10,601		37		5,693		10,638		16,331		(19	)	(2,975	)		13,337		May-95		Sep-07
Soleil Premium Outlet		-		6,086		20,507		22,413		6,086		42,920		49,006		209		59,841			109,056		Jul-10		Jul-10
Terrazas de Mayo		-		42,615		-		1,954		42,615		1,954		44,569		60		31,343			75,972		Aug-14		Dec-24
Beruti Parking Spaces		-		-		1,235		-		-		1,235		1,235		2		4,593			5,830		n/a		n/a
Los Gallegos		-		-		22,320		-		-		22,320		22,320		-		-			22,320		n/a		Jun-26
Shopping malls				176,952		1,016,003		737,564		176,952		1,753,567		1,930,519		242		312,654			2,243,415
Office and other rental properties:
Zetta building		-		15,773		-		124,946		15,773		124,946		140,719		885		53,405			195,009		Dec-18		May-19
Dot building		-		5,230		1,682		69,994		5,230		71,676		76,906		(194	)	(20,837	)		55,875		Sep-10		Nov-06
Bouchard Plaza 551		-		2,477		1,473		-		2,477		1,473		3,950		(3	)	(286	)		3,661		-		Mar-07
Others		-		2,422		6,609		2,195		2,422		8,804		11,226		-		(1,868	)		9,358		n/a		n/a
La Adela		-		42,681		-		13,648		42,681		13,648		56,329		-		(38,834	)		17,495		-		Aug-14
Intercontinental Plaza building		-		1,436		20,099		7,285		1,436		27,384		28,820		(34	)	(18,378	)		10,408		Jun-96		Dec-14
Bank Boston Tower		-		3,185		2,575		-		3,185		2,575		5,760		(13	)	(4,617	)		1,130		Dec-14		Dec-14
Philips building		-		-		49,594		6,759		-		56,353		56,353		23		(31,022	)		25,354		Jun-17		Jun-17
261 Della Paolera		-		27,081		-		10,642		27,081		10,642		37,723		145		(8,259	)		29,609		Dec-20		Dec-20
Office and other rental properties				100,285		82,032		235,469		100,285		317,501		417,786		809		(70,696	)		347,899

	06.30.2026			06.30.2025			06.30.2024
Fair value at the beginning of the year		3,131,250			3,170,404			3,943,101
Additions		98,317			99,508			24,863
Capitalized leasing costs		480			243			427
Amortization of capitalized leasing costs		(519	)		(509	)		(580	)
Transfers (i)		(70,750	)		(122,810	)		(51,058	)
Incorporation by business combination		22,320			-			-
Disposals		(2,544	)		(12,162	)		(93,556	)
Currency translation adjustment		(1	)		(86	)		(20	)
Net gain / (loss) from fair value adjustment		193,797			(3,338	)		(652,773	)
Fair value at the end of the year		3,372,350			3,131,250			3,170,404