Company: TNRSF
Filing Date: 2025-02-21
Form Type: 6-K
Source: 0001171843-25-000987
Chunk: 86

Company: TENARIS SA
Filing Date: 2025-02-21
Form: 6-K
Chunk 86
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  10,077 |   |     |     |   1,901 |   |
| Reclassifications                         |     |                         |  (9,839 | ) |     |     |    (164 | ) |
| Used and other movements                  |     |                         |  (6,967 | ) |     |     |  (4,170 | ) |
| Values at the end of the year             |     |                         |  82,106 |   |     |     | 101,453 |   |

Non-current allowances and provisions related to liabilities include lawsuits and other legal proceedings, including employee, tax and environmental-related claims.

(*)For the years 2024 and 2023, related to Mattr’s pipe coating business unit acquisition. For more information see note 34.

| - 58 - |

| Consolidated Financial Statements                                                                           |
| For the years ended 2024, 2023 and 2022 - all amounts in thousands of U.S. dollars, unless otherwise stated |

#### 25Current allowances and provisions
| (i) | Deducted from assets |

| Year ended December 31, 2024             |     | Allowance for doubtful 
 accounts - Trade       
 receivables            |         |   |     | Allowance for other 
 doubtful accounts - 
 Other receivables   |        |   |     | Allowance for 
 inventory     
 obsolescence  |          |   |
|:-----------------------------------------|:----|:-----------------------|--------:|:--|:----|:--------------------|-------:|:--|:----|:--------------|---------:|:--|
| Values at the beginning of the year      |     |                        | (49,046 | ) |     |                     | (3,439 | ) |     |               | (209,110 | ) |
| Translation differences                  |     |                        |     194 |   |     |                     |    324 |   |     |               |      897 |   |
| Changes due to business combinations (*) |     |                        |  (1,151 | ) |     |                     |      - |   |     |               |   (3,676 | ) |
| (Additional) / reversal allowances       |     |                        |   1,095 |   |     |                     |   (546 | ) |     |               |  (41,240 | ) |
| Used and other movements                 |