Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 73

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 73
---
,617,263,765 |
| Other            |     |            |  2,297,833,103 |     |            |  6,061,368,329 |
| Total            |     |            | 76,670,619,196 |     |            | 68,678,632,094 |

The Company has outstanding performance obligations
primarily in connection with the following:

| - | Contractual liabilities for activation fees: These correspond to non-refundable initial charges that arise      
 when accounting for connection fees, and the associated revenue is recognized over the customer's average life. |

| - | Contractual liabilities for indefeasible rights-of-use (IRUs): Capacity contracts under the Indefeasible                                   
 Rights-of-use modality, where customers make payments at the beginning of the contract in exchange for the assignment of access rights     
 and maintenance of the network of terrestrial or submarine cables, whether the network is owned or external. These contracts are generally 
 for periods longer than 10 years.                                                                                                          |

| - | Contractual liabilities for prepaid card sales and top-ups: These correspond to the obligation of the                                      
 entity to transfer services for prepaid card sales and top-ups that have not yet been used by the customers, for which payment has already 
 been received.                                                                                                                             |

| - | Contractual liabilities for services: Amounts representing the obligation of an entity to transfer services 
 to a customer for which the entity has received consideration (or it has become due) from the customer      |

As of December 31, 2024 and 2023, the aggregate
amounts of the transaction prices of these performance obligations and their corresponding maturities are as follows:

|                                                       |     |               |                |     | Maturities |                |     |      |               |     |      |               |     |                 |                |
|                                                       |     | Balance as of 
 12/31/2024    |                |     |       2025 |                |     | 2026 |               |     | 2027 |               |     | Later than 2028 |                |
| Contractual liabilities for prepaid cards and top-ups |     |               |  9,003,334,427 |     |            |  9,003,334,427 |     |      |             - |     |      |             - |     |                 |              - |
| Contractual liabilities for connection costs          |     |