Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 77

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 77
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31, 2024, the main actuarial
assumptions used for analyzing this liability were an interest rate ranging from 26.06% to 7.12% and a salary increase ranging from 21.80%
to 3.50%, estimated for the full cash flow.

As of December 31, 2023, the main actuarial
assumptions used for analyzing this liability were an interest rate ranging from 162.85% to 44.93% and a salary increase ranging from
155.42% to 40%, estimated for the full cash flow.

| b) | Provision for Asset Dismantling |

Movements in the provision for asset dismantling
during fiscal years 2024 and 2023 are as follows:

| Provision for asset dismantling as of 12/31/2022            |     |  44,110,382,133 |   |
| Increases                                                   |     |  13,640,173,377 |   |
| Uses                                                        |     |      (2,190,142 | ) |
| RECPAM                                                      |     | (46,826,214,909 | ) |
| Interests and other charges related to provisions (Note 15) |     |  30,966,728,783 |   |
| Provision for asset dismantling as of 12/31/2023            |     |  41,888,879,242 |   |
| Increases                                                   |     |               - |   |
| Uses                                                        |     |  (1,281,371,891 | ) |
| RECPAM                                                      |     | (26,870,016,802 | ) |
| Interests and other charges related to provisions (Note 15) |     |  35,722,357,829 |   |
| Provision for asset dismantling as of  12/31/2024           |     |  49,459,848,378 |   |

TMA has entered into property lease agreements
that set forth dismantling and restoration obligations, requiring the properties to be restored to their original condition at the end
of the lease term. TMA estimates the present value of future obligations arising from decommissioning, and this value is added to the
cost of the right-of-use. At the same time, a provision is recognized, which is increased by the cost of related interest cost in the
periods following its initial recognition.

| c