Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 59

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 59
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 title to registrable
assets for as long as required, and to notify the Company, with at least sixty days’ notice, the deadline set in connection with
the commitment undertaken. Furthermore, this resolution acknowledged that the licensees would retain the right to claim the compensation
provided for in the Transfer Agreement for any properties that had not been officially transferred by the expiration of the specified
term. As of the closing date of these Financial Statements, these assets have a residual value of 233,320,819,087, with approximately
169,751,882,601 of them registered under the Company's name (both balances have been restated as described in Note 2.b.). In the opinion
of the Company's Management, the registration of most of the relevant assets transferred by ENTel will be successfully completed and therefore
the final resolution of this matter will not have a significant impact on the Company's operating results and/or financial position.

| 6. | Rights-of-use assets |

The composition and movements of the items included
in rights-of-use assets for fiscal years 2024 and 2023 were as follows:

Fiscal Year 2024

|                                    |     | Balance as of 
 12/31/2023    |                 |     | Additions |                |     | Depreciation 
 (Note 17)    |                 |   |     | Net disposals |   |     | Transfers and 
 other         |                 |   |     | Balance as of 
 12/31/2024    |                |
| Land and constructions             |     |               | 112,784,466,472 |     |           | 61,189,633,372 |     |              | (74,586,802,969 | ) |     |               | - |     |               | (23,843,748,441 | ) |     |               | 75,543,548,434 |
| Technical facilities and machinery |     |               |  12,055,040,458 |     |           |  4,327,192,248 |     |              | (3,592,231,019  | ) |     |               | - |     |               | -               |   |     |               | 12,790,001,687 |
| Total rights-of-use assets         |     |               | 124,839,506,930 |     |           | 65,516,825,620 |     |