Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 51

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 51
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 the period, to recover or
settle the net carrying amount of its assets and liabilities.

Current and deferred income tax of the year

The current and deferred income tax are recognized
in the income statement, except to the extent that they relate to items directly recognized in Other comprehensive income or directly
in equity. In this case, the current and deferred income tax are also recognized in Other Comprehensive income or directly in equity,
respectively.

o) Non-Current and Current Assets and Liabilities

The presentation in the Financial Statements distinguishes
between current and non-current assets and liabilities. Assets and liabilities are considered current if they are expected to be settled
within one year or within TMA's normal commercial cycle, or if they are held for sale. Non-current assets and liabilities include all
other types of assets and liabilities.

p) Significant Lawsuits and Use of Estimates

The follows an analysis of the key assumptions
made by TMA in preparing its projections regarding its future performance and other relevant sources of uncertainty as of the closing
date, which could have a significant effect on the Financial Statements for next year.

Property, Plant, Equipment, Intangibles and Rights-of-use assets (Notes 3, 4, 5, and 6)

The accounting treatment of PP&E, intangibles
and rights-of-use assets involves making estimates to determine the useful life for depreciation or amortization purposes, as well as
to determine the fair value at the acquisition date, in the particular case of assets acquired in business combinations.

Useful life determination requires estimates regarding
expected technological developments and the alternative uses of assets. Assumptions regarding the technological framework and its future
development involve a significant degree of judgment, as the timing and nature of future technological changes are difficult to predict.

The decision to recognize an impairment loss involves
making estimates, including, without limitation, analyzing the causes of the potential impairment, as well as the timing and expected
amount thereof. Additionally, factors such as technological obsolescence, the suspension of certain services, and other changes in circumstances
that indicate the need to assess a possible impairment are taken into consideration.

TMA periodically evaluates the performance of
its cash-generating unit to identify potential impairment of its fixed assets. Determining the recoverable amount of the cash-generating
unit also involves the use of assumptions and estimates and requires a significant degree of judgment.

Deferred Income Tax (Note 16)

TMA assesses the recoverability of deferred income
tax assets based on estimated future results of each