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DEFERRED INCOME TAX ASSETS/LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2019

DEFERRED INCOME TAX ASSETS/LIABILITIES

Schedule of deferred income tax assets and liabilities, net and the actions for recourse tax receivable

		As of December 31,
		2019		2018
Tax carryforward		(8,590)		(4,408)
Allowance for doubtful accounts		(1,513)		(1,422)
Provisions		(1,529)		(1,634)
PP&E and Intangible assets		51,922		45,825
Cash dividends from foreign companies		515		642
Income tax inflation adjustment effect		12,346		—
Other deferred tax liabilities (assets), net		(22)		(109)
Total deferred tax liabilities, net		53,129		38,894
Actions for recourse tax receivable		(870)		(1,259)
Total deferred tax liability, net		52,259		37,635
Net deferred tax assets		(293)		(120)
Net deferred tax liabilities		52,552		37,755

Schedule of maturities of estimated tax carryforward

		Tax carryforward		Tax carryforward amount		Tax carryforward
Company		generation year		as of 12.31.2019		expiration year
Inter Radios		2015		6		2020
Inter Radios		2017		2		2022
Inter Radios		2018		2		2023
Telecom Argentina		2018		15,765		2023
Telecom Argentina		2019		12,525		2024
Adesol		2019		400		2024
				28,700

Schedule of income tax (expense) benefit

Income tax (expense) benefit consists of the following:

		Years ended December 31,
		2019		2018		2017
		Profit (loss)
Current tax expense		(161)		—		(7,414)
Deferred tax benefit		(14,009)		4,366		(1,072)
Income tax (expense) benefit		(14,170)		4,366		(8,486)

Schedule of income tax reconciliation between amounts computed based on statutory income tax rate and pre-tax income

		Years ended December 31,
		2019		2018		2017
		Profit (loss)
Pre-tax income		10,282		4,150		23,653
Non-taxable items - Earnings from associates		187		(363)		(543)
Non-taxable items – valuation differences of foreign investments		(10,543)		—		—
Non-taxable items - Other		(794)		(428)		195
Equity, Goodwill and others restatement in current currency		67,999		55,427		2,084
Subtotal		67,131		58,786		25,389
Weighted statutory income tax rate		26.14	%	25.37	%	35	%
Income tax expense at weighted statutory tax rate		(17,546)		(14,913)		(8,886)
Deferred tax liability restatement in current currency and other		18,550		19,309		400
Income tax inflation adjustment		(15,194)		—		—
Actions for recourse		52		68		—
Income tax on cash dividends of foreign companies		(32)		(98)		—
Income tax (expense) benefit		(14,170)		4,366		(8,486)

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- References

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- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2018-01-01
-Paragraph 81
-Subparagraph g
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g&doctype=Standard
-URIDate 2018-03-16

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of maturities of estimated tax carryforwards.

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