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DESCRIPTION OF BUSINESS AND BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS (Tables) | 12 Months Ended
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Dec. 31, 2018
DESCRIPTION OF BUSINESS AND BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS |
Schedule of subsidiaries included in the consolidation process and the respective equity interest owned by the company |
|  |  |  |  |  | Telecom Argentina's |
|  |  |  |  |  | direct/indirect interest |
|  |  |  |  |  | in capital stock and |
Company |  | Main Activity |  | Country |  | votes |
Núcleo |  | Mobile telecommunications Services |  | Paraguay |  | 67.50 | %
Personal Envíos |  | Mobile financial services |  | Paraguay |  | 67.50 | %
Tuves Paraguay |  | Telecommunications services |  | Paraguay |  | 67.50 | %
Microsistemas |  | Services related to the use of electronic payment media |  | Argentina |  | 100.00 | %
Pem |  | Investment |  | Argentina |  | 100.00 | %
CV Berazategui (a) |  | Closed-circuit television |  | Argentina |  | 100.00 | %
Cable Imagen (b) |  | Closed-circuit television |  | Argentina |  | 100.00 | %
Televisión Dirigida |  | Cable television services |  | Paraguay |  | 100.00 | %
Adesol (c) |  | Holding |  | Uruguay |  | 100.00 | %
Última Milla |  | Services for telecommunication |  | Argentina |  | 100.00 | %
AVC Continente Audiovisual |  | Broadcasting services |  | Argentina |  | 60.00 | %
Inter Radios |  | Broadcasting services |  | Argentina |  | 100.00 | %
Telecom USA |  | Telecommunication services |  | USA |  | 100.00 | %
| (a) |  | The Company owned 70% indirectly through Pem until April 4, 2018 when the remaining 30% was acquired directly (See Note 3.d.6).
| (b) |  | The data about the issuer arise from non-accounting information.
| (c) |  | Includes the interest in the following special-purpose entities: Audomar S.A., Bersabel S.A., Dolfycor S.A., Reiford S.A., Space Energy S.A., Tracel S.A. and Visión Satelital S.A. See Note 3 d.4).
Schedule of income statement information | ☐ Consolidated Income Statement as of December 31, 2018
|  | Services rendered in |  | Services |  | Services |  |  |  | Other |  | Other abroad |  | Eliminations |  | Total
|  | Argentina |  | rendered in |  | rendered in |  | Other abroad segments |  | abroad |  | segments |  |  |  |
|  |  |  | Argentina – |  | Argentina |  |  |  | segments – |  | restated for |  |  |  |
|  |  |  | Inflation |  | restated for |  |  |  | Inflation |  | inflation |  |  |  |
|  |  |  | restatement |  | inflation |  |  |  | restatement |  |  |  |  |  |
Revenues |  | 129,836 |  | 29,165 |  | 159,001 |  | 7,894 |  | 1,855 |  | 9,749 |  | (704) |  | 168,046
Operating costs without depreciation, amortization and impairment of PP&E |  | (85,942) |  | (19,753) |  | (105,695) |  | (5,414) |  | (1,273) |  | (6,687) |  | 704 |  | (111,678)
Depreciation, amortization and impairment of PP&E |  | (20,416) |  | (12,478) |  | (32,894) |  | (1,753) |  | (464) |  | (2,217) |  | — |  | (35,111)
Operating income |  | 23,478 |  | (3,066) |  | 20,412 |  | 727 |  | 118 |  | 845 |  | — |  | 21,257
Earnings from associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 236
Debt financial expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (33,972)
Other financial results, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 15,177
Income before income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,698
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,838
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,536
Attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Controlling Company |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,294
Non-controlling interest |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 242
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,536
☐ Consolidated Income Statement as of December 31, 2017
|  | Services rendered in |  | Services |  | Services |  |  |  | Other |  | Other abroad |  | Eliminations |  | Total
|  | Argentina |  | rendered in |  | rendered in |  | Other abroad segments |  | abroad |  | segments |  |  |  |
|  |  |  | Argentina – |  | Argentina |  |  |  | segments – |  | restated for |  |  |  |
|  |  |  | Inflation |  | restated for |  |  |  | Inflation |  | inflation |  |  |  |
|  |  |  | restatement |  | inflation |  |  |  | restatement |  |  |  |  |  |
Revenues |  | 39,870 |  | 25,596 |  | 65,466 |  | 1,074 |  | 117 |  | 1,191 |  | (8) |  | 66,649
Operating costs without depreciation, amortization and impairment of PP&E |  | (25,082) |  | (16,673) |  | (41,755) |  | (711) |  | (78) |  | (789) |  | 8 |  | (42,536)
Depreciation, amortization and impairment of PP&E |  | (3,880) |  | (5,806) |  | (9,686) |  | (106) |  | (12) |  | (118) |  | — |  | (9,804)
Operating income |  | 10,908 |  | 3,117 |  | 14,025 |  | 257 |  | 27 |  | 284 |  | — |  | 14,309
Earnings from associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 353
Debt financial expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (217)
Other financial results, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 930
Income before income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 15,375
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,516)
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,859
Attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Controlling Company |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,731
Non-controlling interest |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 128
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,859
☐ Consolidated Income Statement as of December 31, 2016
|  | Services rendered in |  | Services |  | Services |  |  |  | Other |  | Other abroad |  | Eliminations |  | Total
|  | Argentina |  | rendered in |  | rendered in |  | Other abroad segments |  | abroad |  | segments |  |  |  |
|  |  |  | Argentina – |  | Argentina |  |  |  | segments – |  | restated for |  |  |  |
|  |  |  | Inflation |  | restated for |  |  |  | Inflation |  | inflation |  |  |  |
|  |  |  | restatement |  | inflation |  |  |  | restatement |  |  |  |  |  |
Revenues |  | 29,726 |  | 29,804 |  | 59,530 |  | 819 |  | 62 |  | 881 |  | (6) |  | 60,405
Operating costs without depreciation, amortization and impairment of PP&E |  | (19,106) |  | (20,483) |  | (39,589) |  | (579) |  | (44) |  | (623) |  | 6 |  | (40,206)
Depreciation, amortization and impairment of PP&E |  | (2,519) |  | (5,285) |  | (7,804) |  | (73) |  | (6) |  | (79) |  | — |  | (7,883)
Operating income |  | 8,101 |  | 4,036 |  | 12,137 |  | 167 |  | 12 |  | 179 |  | — |  | 12,316
Earnings from associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 221
Debt financial expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (595)
Other financial results, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,619
Income before income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 16,561
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6,015)
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,546
Attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Controlling Company |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,457
Non-controlling interest |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 89
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,546
Schedule of national consumer price index according to official statistics (INDEC) |
|  | As of December |  | As of December 31, |  | As of December 31, |  | As of December |
|  | 31, 2015 |  | 2016 |  | 2017 |  | 31, 2018 |
Variation in Prices |  |  |  |  |  |  |  |  |
Annual |  | 17.2 | % | 34.6 | % | 24.7 | % | 47.6 | %
Accumulated 3 years |  | 72.5 | % | 102.2 | % | 96.6 | % | 147.8 | %

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