Company: TCMFF
Filing Date: 2025-05-13
Form Type: 6-K
Source: 0001104659-25-047837
Chunk: 16

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-13
Form: 6-K
Chunk 16
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 primarily relate to:

| · | Municipal fees; and |

| · | National and provincial taxes. |

Civil and regulatory contingencies relate to civil, commercial, administrative
litigation, regulatory, and other matters. In this case, they primarily relate to:

| · | damages; |

| · | regulatory claims; |

| · | claims relating to accountability; 
 and                                |

| · | fines imposed by regulatory authorities. |

Given the nature of the risks covered by these provisions,
it is not possible to precisely determine the probable dates of potential payments.

In addition to the aforementioned contingencies,
there are other claims filed against TMA by different customer associations related to the industry and market common issues, some of
which are in their initial stages. Considering the time elapsed since the acquisition, these claims are being analysed for the purpose
of making an appropriate estimation and valuation to be considered in the final allocation of the PPA within the timeframes provided by
IFRS 3, given that these estimations involve significant judgments that require more time and additional information for their final allocation.
However, based on this preliminary assessment, the final impact of these contingencies, if they occur, is not expected to significantly
affect the Company's financial position, results of operation or liquidity.

|                              | Balances as 
 of December 
    31, 2023 | Additions |       | Reclassifica-tions | Payments |     RECPAM, 
    currency 
 translation 
 adjustments 
  and others |  Balances 
     as of 
 March 31, 
      2024 |
|:-----------------------------|------------:|----------:|------:|-------------------:|---------:|------------:|----------:|
|                              |     Capital 
         (i) | Financial 
    result 
      (ii) |       |                    |          |             |           |
| Current                      |             |           |       |                    |          |             |           |
| Legal Claims and contingent  
 liabilities                  |      12,626 |       151 |     - |              2,146 |   -2,763 |      -4,008 |     8,152 |
| Total current provisions     |      12,626 |       151 |     - |              2,146 |   -2,763 |      -4,008 |     8,152 |
| Non- Current                 |             |           |       |                    |          |             |           |
| Legal Claims