Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 76

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 76
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5,148,853,263 |
| Net provision |     |            | 7,521,122,419 |     |            | 5,148,853,263 |

It should be noted that TMA has no specific assets
earmarked for these defined benefit plans.

Movements of the present value of the obligations
during fiscal years 2024 and 2023 are as follows:

| Present value of obligations as of 12/31/2022               |     |  6,504,435,483 |   |
| Cost of current services                                    |     |    304,060,786 |   |
| Interests and other charges related to provisions (Note 15) |     |  3,787,917,366 |   |
| Actuarial results recorded in other comprehensive income    |     |    999,506,227 |   |
| Benefits paid                                               |     |    (22,713,559 | ) |
| RECPAM                                                      |     | (6,424,353,040 | ) |
| Present value of obligations as of 12/31/2023               |     |  5,148,853,263 |   |
| Cost of current services                                    |     |    313,823,133 |   |
| Interests and other charges related to provisions (Note 15) |     |  5,064,504,040 |   |
| Actuarial results recorded in other comprehensive income    |     |    849,679,282 |   |
| Benefits paid                                               |     |    (94,216,244 | ) |
| RECPAM                                                      |     | (3,761,521,055 | ) |
| Present value of obligations as of 12/31/2024               |     |  7,521,122,419 |   |

TMA is required to offer workers covered by collective
bargaining agreements a defined post-employment benefit. This means that any employee retiring under ordinary retirement, disability or
death will receive an amount equivalent to one month’s salary for every five years of service or any fractional period exceeding
three years.

The Company's recorded liability as of December 31,
2024, and 2023 amounts to 7,521 and 5,149 million pesos, respectively, representing the present value of the defined benefit plan using
market-based variables and estimates according to the actuarial calculation method.

As of December