Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 346

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 18
Chunk 346
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,509                  30,957
Financial liabilities at amortized cost                                  139,282               (112,712)
Financial assets at fair value through profit or loss                   (64,998)                 (4,972)
Financial liabilities at fair value through profit or loss              (37,527)                       —
Total                                                                     76,266                (86,727)
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b)   Fair value hierarchy and other disclosures
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The Company presents the judgments and estimates made to determine the fair values of the financial instruments that are recognized and measured at fair value in its consolidated financial statements.
The measurement at fair value of the financial instruments of Telecom are classified according to the three levels set out in IFRS 13:

-   Level 1: Fair value determined by quoted prices (unadjusted) in active markets for identical assets or liabilities.
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F-

TELECOM ARGENTINA S.A.

-   Level 2: Fair value determined based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (e.g., as prices) or indirectly (e.g., derived from prices).
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-   Level 3: Fair value determined by unobservable inputs where the reporting entity is required to develop its own assumptions.
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Financial assets and liabilities recognized at fair value as of December 31, 2024 and 2023, and the level of hierarchy are listed below:
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                                  ​                                     ​      ​      ​      ​      ​      ​   
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As of December 31, 2024                                                     Level 1       Level 2         Total
Assets                                                                                                         
Current Assets                                                                                                 
Mutual Funds (1) (2)                                                        93,158        —              93,158
Government bonds (1) (2)                                                    11,386        —              11,386
Other receivables: Compensation received for company acquisitions (3)       —             1,079           1,079
Non-current Assets                                                          ​             ​                   ​
Other receivables: Compensation received for company acquisitions (3)       —             2,417           2,417
Total assets                                                                104,544       3,496         108,040
Liabilities                                                                                                    
Current Liabilities                                                                                            
Other liabilities: Debt for acquisition of NYSSA (3)                        —                 643           643
Non-current Liabilities                                                                   ​                   ​
Other liabilities: