XML 70 R59.htm IDEA: XBRL DOCUMENT
v3.21.1

FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
FINANCIAL INSTRUMENTS |
Schedule of financial assets and financial liabilities |
|  |  |  | Fair value |  |
As of December 31, 2020 |  |  |  | accounted |  |
|  |  |  | accounted |  | through other |  |
|  | Amortized |  | through profit |  | comprehensive |  |
|  | cost |  | or loss |  | Income |  | Total
Assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | 8,191 |  | 10,336 |  | — |  | 18,527
Investments |  | 171 |  | 6,496 |  | — |  | 6,667
Trade receivables |  | 19,015 |  | — |  | — |  | 19,015
Other receivables (1) |  | 1,475 |  | 2 |  | — |  | 1,477
Total |  | 28,852 |  | 16,834 |  | — |  | 45,686
Liabilities |  |  |  |  |  |  |  |
Trade payables |  | 41,806 |  | — |  | — |  | 41,806
Financial debt |  | 199,673 |  | 170 |  | 357 |  | 200,200
Salaries and social security payables |  | 15,176 |  | — |  | — |  | 15,176
Leases liabilities |  | 10,302 |  | — |  | — |  | 10,302
Other liabilities (1) |  | 475 |  | — |  | — |  | 475
Total |  | 267,432 |  | 170 |  | 357 |  | 267,959
| (1) |  | Only includes financial assets and liabilities according to the scope of IFRS 7.
|  |  | Fair value |  |
As of December 31, 2019 |  | accounted |  | accounted |  |
|  |  |  | through |  | through other |  |
|  | Amortized |  | profit or |  | comprehensive |  |
|  | cost |  | loss |  | Income |  | Total
Assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | 3,296 |  | 31,531 |  | — |  | 34,827
Investments |  | 1,452 |  | 491 |  | — |  | 1,943
Trade receivables |  | 23,208 |  | — |  | — |  | 23,208
Other receivables (2) |  | 1,918 |  | 222 |  | — |  | 2,140
Total |  | 29,874 |  | 32,244 |  | — |  | 62,118
Liabilities |  |  |  |  |  |  |  |
Trade payables |  | 46,721 |  | — |  | — |  | 46,721
Financial debt |  | 206,418 |  | 329 |  | 181 |  | 206,928
Salaries and social security payables |  | 14,705 |  | — |  | — |  | 14,705
Leases liabilities |  | 8,592 |  | — |  | — |  | 8,592
Other liabilities (2) |  | 396 |  | — |  | — |  | 396
Total |  | 276,832 |  | 329 |  | 181 |  | 277,342
| (2) |  | Only includes financial assets and liabilities according to the scope of IFRS 7.
Schedule of gains and losses of financial instruments by category | Gains and losses by category – Year 2020
|  | Net gain/(loss) |  | Of which interest
Financial assets at amortized cost |  | 9,300 |  | 1,306
Financial liabilities at amortized cost |  | (30,250) |  | (18,388)
Financial assets at fair value through profit or loss |  | 351 |  | 388
Financial liabilities at amortized cost through profit or loss |  | (1,486) |  | —
Total |  | (22,085) |  | (16,694)
Gains and losses by category – Year 2019
|  | Net gain/(loss) |  | Of which interest
Financial assets at amortized cost |  | 10,103 |  | 890
Financial liabilities at amortized cost |  | (27,021) |  | (18,653)
Financial assets at fair value through profit or loss |  | 3,540 |  | 1,315
Financial liabilities at fair value through profit or loss |  | (1,620) |  | —
Total |  | (14,998) |  | (16,448)
Schedule of fair value of financial debt | As of December 31, 2020, fair value of financial debt is as follows:
|  | Carrying Value |  | Fair Value
Notes |  | 95,297 |  | 88,290
Other financial debts |  | 104,903 |  | 98,403
|  | 200,200 |  | 186,693
As of December 31, 2019, fair value of financial debt is as follows:
|  | Carrying Value |  | Fair Value
Notes |  | 72,938 |  | 71,339
Other financial debts |  | 133,990 |  | 132,054
|  | 206,928 |  | 203,393
Schedule of offsetting of financial assets and financial liabilities in scope of IFRS 7 |
|  | As of December 31, 2020
|  | Trade |  | Other |  | Trade |  | Other
|  | receivables |  | receivables |  | payables |  | liabilities
Current and noncurrent assets (liabilities) - Gross value |  | 19,902 |  | 1,567 |  | (42,693) |  | (565)
Offsetting |  | (887) |  | (90) |  | 887 |  | 90
Current and noncurrent assets (liabilities) – Booked value |  | 19,015 |  | 1,477 |  | (41,806) |  | (475)
|  | As of December 31, 2019
|  | Trade |  | Other |  | Trade |  | Other
|  | receivables |  | receivables |  | payables |  | liabilities
Current and noncurrent assets (liabilities) - Gross value |  | 23,426 |  | 2,209 |  | (46,939) |  | (465)
Offsetting |  | (218) |  | (69) |  | 218 |  | 69
Current and noncurrent assets (liabilities) – Booked value |  | 23,208 |  | 2,140 |  | (46,721) |  | (396)

X
- Definition The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_31&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_7&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35K -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35K&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2020-01-01 -Paragraph 93 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2020-en-r&anchor=para_93&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Section Offsetting financial assets and financial liabilities -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS07_g13A-13F_TI -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of gains and losses of financial instruments by category. + References No definition available. + Details
Name: | teo_DisclosureOfGainsAndLossesOfFinancialInstrumentsByCategoryTableTextBlock
Namespace Prefix: | teo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration