Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 249

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 18
Chunk 249
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ITEM 18.    FINANCIAL STATEMENTS
Reference is made to pages F-1 through F-96.
The following financial statements are filed as part of this Annual Report:

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Telecom Argentina S.A.:                                                   ​       
Report of Independent Registered Public Accounting Firm (PCAOB ID 1349)   ​   F-2 
Glossary of Terms                                                         ​   F-6 
Consolidated Statements of Financial Position                             ​   F-  
Consolidated Income Statements                                            ​   F-  
Consolidated Statements of Comprehensive Income                           ​   F-  
Consolidated Statements of Changes in Equity                              ​   F-  
Consolidated Statements of Cash Flows                                     ​   F-  
Notes to the Consolidated Financial Statements                            ​   F-  
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PART III   TELECOM ARGENTINA S.A.
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166

TELECOM ARGENTINA S.A.

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Consolidated Financial Statements as of December 31, 2024 and 2023and for the years ended December 31, 2024, 2023 and 2022.

General Hornos 690
(C1272ACK) Autonomous city of Buenos Aires
Republic of Argentina

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Report of Independent Registered Public Accounting Firm
To the Board of Directors and Shareholders of Telecom Argentina S.A.
Opinions on the Financial Statements and Internal Control over Financial Reporting
We have audited the accompanying consolidated statements of financial position of Telecom Argentina S.A. and its subsidiaries (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of income, comprehensive income, changes in equity and cash flows for each of the three years in the period ended December 31, 2024, including the related notes (collectively referred to as the “consolidated financial statements”). We also have audited the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the