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MERGER BETWEEN TELECOM ARGENTINA AND CABLEVISION - Merger of Cablevision, Assets acquired and liabilities assumed and purchase price allocation impact (Details) - ARS ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Jan. 01, 2018
Impact of the purchase price allocation recognized in the consolidated results |  |  |  |
Depreciation, amortization and impairment of fixed assets | $ 61,289 | $ 54,014 | $ 15,082 |
Operating loss | 15,795 | 32,701 | 22,013 |
Income before income tax (expense) benefit | 10,282 | 4,150 | 23,653 |
Income tax benefit | 14,170 | (4,366) | 8,486 |
Net (loss) income for the year | (3,888) | 8,516 | 15,167 |
Controlling Company | (4,396) | 8,145 | 14,969 |
Non-controlling interest | $ 508 | 371 | $ 198 |
Cablevision Holding S.A. | Telecom Argentina |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents |  |  |  | $ 6,430
Trade receivables |  |  |  | 18,481
Other current assets |  |  |  | 15,451
Total current assets |  |  |  | 40,362
Deferred income tax assets |  |  |  | 5
Investments |  |  |  | 6,041
Goodwill |  |  |  | 135,488
Property, plant and equipment |  |  |  | 142,511
Intangible assets |  |  |  | 91,270
Other Non-current assets |  |  |  | 978
Total non-current assets |  |  |  | 376,293
TOTAL ASSETS |  |  |  | 416,655
LIABILITIES |  |  |  |
Total current liabilities |  |  |  | 49,951
Deferred income tax liabilities |  |  |  | 38,023
Other non-current liabilities |  |  |  | 26,555
Total non-current liabilities |  |  |  | 64,578
TOTAL LIABILITIES |  |  |  | 114,529
Capital nominal value - Outstanding shares |  |  |  | 954
Capital nominal value - Treasury shares |  |  |  | 15
Inflation adjustment |  |  |  | 61,612
Treasury shares acquisition cost |  |  |  | (2,761)
Contributed Surplus |  |  |  | 195,901
Legal reserve |  |  |  | 2,798
Special reserve for IFRS implementation |  |  |  | 1,337
Voluntary reserve for capital investments |  |  |  | 5,077
Reserve for future dividend payments |  |  |  | 34,481
Retained earnings |  |  |  | (300)
Equity Attributable to Telecom Argentina |  |  |  | 299,114
Noncontrolling interest |  |  |  | 3,012
TOTAL EQUITY |  |  |  | 302,126
TOTAL LIABILITIES AND EQUITY |  |  |  | $ 416,655
Cablevision Holding S.A. | Telecom Argentina | Impact of Purchase Price Allocation in Income Statement |  |  |  |
Impact of the purchase price allocation recognized in the consolidated results |  |  |  |
Revenues |  | (46) |  |
Operating costs without depreciation and amortization |  | (288) |  |
Depreciation, amortization and impairment of fixed assets |  | (17,559) |  |
Operating loss |  | (17,893) |  |
Financial results, net |  | 54 |  |
Income before income tax (expense) benefit |  | (17,839) |  |
Income tax benefit |  | 5,352 |  |
Net (loss) income for the year |  | (12,487) |  |
Controlling Company |  | (12,375) |  |
Non-controlling interest |  | $ (112) |  |

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