Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 254

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 18
Chunk 254
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                                  F-  
Note 13 – Borrowings                                                                                                      F-59
Note 14 – Salaries and social security payables                                                                           F-  
Note 15 – Income tax payable and Deferred income tax assets/liabilities                                                   F-  
Note 16 – Other taxes payables                                                                                            F-68
Note 17 – Leases liabilities                                                                                              F-  
Note 18 – Other liabilities                                                                                               F-  
Note 19 – Provisions                                                                                                      F-69
Note 20 – Purchase commitments                                                                                            F-  
Note 21 – Equity                                                                                                          F-  
Note 22 – Financial instruments                                                                                           F-  
Note 23 – Revenues                                                                                                        F-  
Note 24 – Operating expenses                                                                                              F-  
Note 25 – Financial results                                                                                               F-  
Note 26 – Financial risk management                                                                                       F-  
Note 27 – Balances and transactions with Related Parties                                                                  F-90
Note 28 – Business acquisition                                                                                            F-93
Note 29 – Subsequent events                                                                                               F-96
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F-

TELECOM ARGENTINA S.A.

Glossary of terms
The following explanations are not technical definitions, but to assist the financial statement reader to understand certain terms as used in these consolidated financial statements.
Abono fijo: Under the Abono fijo plans, a subscriber pays a set monthly bill and, once the contract minutes per month have been used, the subscriber can obtain additional credit by recharging the phone card through the prepaid system.
ADR: American Depositary Receipt.
ADS: Telecom Argentina’s American Depositary Share, listed on the New York Stock Exchange, each representing five Class B Shares.
AFIP (Administración Federal de Ingresos Públicos): The Argentine federal tax authority, currently “ARCA” (Agencia de Recaudación y Control Aduanero).
AMBA (Área Metropolitana de Buenos Aires): The Metropolitan Area of Buenos Aires.
BCRA (Banco Central de la República Argentina): The Central Bank of Argentina.
BYMA (Bolsas y Mercados Argentinos): Buenos Aires Stock Exchange.
Cablevisión: Company absorbed by Telecom since January 1, 2018, whose activities are continued by Telecom.
CAPEX: Capital expenditures.
CNC (Comisión Nacional de Comunicaciones): The Argentine National Communications Commission.
CNDC (Comisión Nacional de Defensa de la Competencia): The Argentine Antitrust Commission.
CNV (Comisión Nacional