XML 62 R40.htm IDEA: XBRL DOCUMENT v3.19.1

ACQUISITION OF COMPANIES AND CORPORATE REORGANIZATION PROCESSES (Tables)

12 Months Ended

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)

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfBusinessCombinationsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2018-01-01
-Section Disclosures application of paragraphs 59 and 61
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=F4301424&doctype=Appendix&seq=2
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of capital stock outstanding after business combination.

+ References

No definition available.

+ Details

Name:	teo_DisclosureOfCapitalStockAfterBusinessCombinationExplanatoryTableTextBlock
Namespace Prefix:	teo_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impact of purchase price allocation recorded in the consolidated statement of income.

+ References

No definition available.

+ Details

Name:	teo_DisclosureOfPurchasePriceAllocationImpactInConsolidatedIncomeStatementExplanatoryTableTextBlock
Namespace Prefix:	teo_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration