Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 97

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 97
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 leading case.

Deferred Income Tax Movement

Movements of the deferred income tax for fiscal
years ended December 31, 2024 and 2023 are as follows:

|                                                  |     | Deferred income tax    
 assets / (liabilities) |                  |   |
| Balance as of December 31, 2023                  |     |                        | (356,157,946,586 | ) |
| Additions                                        |     |                        |  538,168,190,025 |   |
| Of which: included in other comprehensive income |     |                        |    8,724,256,134 |   |
| Deductions                                       |     |                        |  (26,825,002,721 | ) |
| Balance as of December 31, 2024                  |     |                        |  155,185,240,718 |   |

|                                                  |     | Deferred income tax 
 liabilities         |                  |   |
| Balance as of December 31, 2022                  |     |                     | (398,911,149,297 | ) |
| Additions                                        |     |                     |   (9,570,821,790 | ) |
| Of which: included in other comprehensive income |     |                     |   (9,570,821,790 | ) |
| Deductions                                       |     |                     |   52,324,024,501 |   |
| Balance as of December 31, 2023                  |     |                     | (356,157,946,586 | ) |

Estimated Realization of Deferred Income Tax Assets and Liabilities

The estimated realization of the deferred income
tax assets and liabilities recognized in the statement of financial position as of December 31, 2024, is as follows:

Balance as of December 31, 2024

|                            |     | Total |                 |     | Less than 1 year |                |     | More than 1 year |                |
| Deferred income tax assets |     |       | 155,185,240,718 |     |                  | 80,318,785,867 |     |                  | 74,866,454,851 |

Temporary Differences

There follows a detail of the deferred income
tax assets and liabilities relating to temporary differences recognized as of December 31, 2024, and 2023:

|                                                                                                             |     | 12/31/2024 |                 |   |     | 12/31/202