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ACQUISITION OF COMPANIES AND CORPORATE REORGANIZATION PROCESSES (Tables) | 12 Months Ended
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Dec. 31, 2018
Merger Information |
Schedule of capital stock outstanding | Consequently, the capital stock of Telecom Argentina as of December 31, 2018 is now composed as follows:
Class of Shares |  | Outstanding Shares |  | Treasury Stock |  | Total Capital Stock
Class “A” |  | 683,856,600 |  | — |  | 683,856,600
Class “B” |  | 627,953,887 |  | 15,221,373 |  | 643,175,260
Class “C” |  | 210,866 |  | — |  | 210,866
Class “D” |  | 841,666,658 |  | — |  | 841,666,658
Total |  | 2,153,688,011 |  | 15,221,373 |  | 2,168,909,384
Schedule of identifiable assets acquired and liabilities assumed |
|  | Total consolidated
|  | identified assets
|  | net in current
|  | currency
ASSETS |  |
Cash and cash equivalents |  | 4,180
Trade receivables |  | 12,013
Other current assets |  | 10,044
Total current assets |  | 26,237
Deferred income tax assets |  | 3
Investments |  | 3,927
Goodwill |  | 88,072
Property, plant and equipment |  | 92,637
Intangible assets |  | 59,329
Other Non-current assets |  | 636
Total non-current assets |  | 244,604
TOTAL ASSETS |  | 270,841
LIABILITIES |  |
Total current liabilities |  | 32,470
Deferred income tax liabilities |  | 24,716
Other non-current liabilities |  | 17,262
Total non-current liabilities |  | 41,978
TOTAL LIABILITIES |  | 74,448
Capital nominal value – Outstanding shares |  | 954
Inflation adjustment – Outstanding shares |  | 39,559
Capital nominal value - Treasury shares |  | 15
Inflation adjustment – Treasury shares |  | 152
Treasury shares acquisition cost |  | (1,795)
Contributed Surplus |  | 127,343
Legal reserve |  | 1,819
Special reserve for IFRS implementation |  | 869
Voluntary reserve for capital investments |  | 3,300
Reserve for future investments |  | 22,414
Other comprehensive results |  | —
Equity attributable to non-controlling interest |  | —
Retained earnings |  | (195)
Equity Attribuibled to Telecom Argentina |  | 194,435
Non-controlling interest |  | 1,958
TOTAL EQUITY |  | 196,393
TOTAL LIABILITIES AND EQUITY |  | 270,841
Schedule of impact of the purchase price allocation recognized in the consolidated results |
|  | Year ended
Impact of the purchase price allocation recognized in the consolidated results |  | December 31, 2018
Revenues |  | (30)
Operating costs without depreciation and amortization |  | (187)
Depreciation, amortization and impairment of PP&E and Intangible assets |  | (11,414)
Operating loss |  | (11,631)
Financial results, net |  | 35
Loss before income tax expense |  | (11,596)
Income tax |  | 3,479
Net loss for the year |  | (8,117)
Attribuibled to controlling Company |  | (8,044)
Non-controlling interest |  | (73)

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