Company: TCMFF
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-110392
Chunk: 1

Company: TELECOM ARGENTINA SA
Filing Date: 2025-11-12
Form: 6-K
Chunk 1
---
 general reader to understand certain terms as used in these unaudited condensed consolidated financial statements.

ADS: Telecom Argentina’s American
Depositary Share, listed on the New York Stock Exchange, each representing five Class B Shares.

ADR:American Depositary Receipt.

ARCA (Agencia de Recaudación y Control Aduanero):Argentine Tax Collection and Customs Control Agency.

BCRA (Banco Central de la República Argentina): The Central Bank of Argentina.

BYMA (Bolsas y Mercados Argentinos):Buenos
Aires Stock Exchange.

CAPEX:Capital expenditures.

CNV (Comisión Nacional de Valores):
The Argentine National Securities Commission.

CNDC (Comisión Nacional de Defensa de la Competencia): The Argentine Antitrust Commission.

Company/Telecom Argentina: Telecom Argentina
S.A.

CVH: Cablevisión Holding S.A., controlling
company of Telecom Argentina since January 1, 2018.

DFI:Derivate Financial Instrument.

ENACOM (Ente Nacional de Telecomunicaciones):The Telecommunications Regulatory Authority of Argentina.

FACPCE (Federación Argentina de Consejos Profesionales en Ciencias Económicas): Argentine Federation of Professional Councils of Economic Sciences.

Fintech: Financial technology services
are activities that involve the use of innovation and technological developments for the design, offer and provision of financial products
and services.

Fixed and intangible assets:Includes PP&E, Intangible
assets, Goodwill, Investment Properties and Rights of use assets.

IAS: International Accounting Standards.

IASB: International Accounting Standards
Board.

ICT Services (Information and Communication Technology services):Services to transport and distribute signals or data, such as voice, text, video and images, provided
or requested by third-party users, through telecommunications networks.

IFRS Accounting Standards: International
Financial Reporting Standards, as issued by the IASB.

INDEC (Instituto Nacional de estadísticas
y censos): The National Institute of statistics and cense.

La Capital Cable:Name corresponding to
limited company La Capital Cable S.A., respectively, company that is directly or indirectly associates according to the definition of
the General Corporations Law.

LGS (Ley de General de Sociedades):Argentine
Corporations Law No. 19,550 as amended. Since the enforcement of the new Civil and Commercial Code its name was changed to “General
Corporations Law”.

Micro Sistemas/Pem/Cable Imagen/Inter