Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 53

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 53
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 the nature of the business.

q) New accounting policies adopted by TMA

The following standards and amendments to existing
standards issued by the IASB apply to fiscal years beginning on or after January 1, 2024:

| Standads, Interpretations and      
 Amendments to Standards            
 Amendments to IAS 1                
 Amendments to IFRS 16              |     | Presentation of financial statements – Non-current Liabilities with Covenants                                   
 Further details on the accounting and recognition rules for results relating to sale and leaseback transactions |     | Mandatory application: fiscal years 
 beginning on or after               
 January 1, 2024                     
 January 1, 2024                     |
|:-----------------------------------|:----|:----------------------------------------------------------------------------------------------------------------|:----|:------------------------------------|
| Amendments to IAS NIC 7 and IFRS 7 |     | Supplier finance arrangements                                                                                   |     | January 1, 2024                     |

The adoption of these amendments did not have
a significant impact on TMA.

r) New IFRS and amendments to IFRS not effective as of December 31, 2024.

As of the date of these financial statements,
the following standards, amendments to standards and interpretations have been issued by the IASB but are not yet mandatory and have not
been early adopted.

| Standards, Interpretations and  
 Amendments to Standards         
 Amendments to IFRS 18           
 Amendments to IFRS 7 and IFRS 9 |     | Presentation and Disclosure in Financial Statements                      
 Amendments to the Classfication and Measurement of Financial Instruments |     | Mandatory application: fiscal years 
 beginning on or after               
 January 1, 2027                     
 January 1, 2026                     |
|:--------------------------------|:----|:-------------------------------------------------------------------------|:----|:------------------------------------|
| Amendments to IFRS 19           |     | Subsidiaries Without Public Accountability – Disclosure Requirement      |     | January 1, 2027                     |
| Amendments to IAS 21            |     | Set forth the guidelines for cases of Lack of Exchangeability            |     | January 1, 2025                     |

No other IFRS, interpretations or amendments that
are not yet effective have been issued and are expected to have a significant impact on the Company.

The Company is currently assessing the impact
these standards, amendments or interpretations will have in the future reporting periods.

2.3 Comparative Financial Statements

In accordance with IAS 1 and