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DEFERRED INCOME TAX ASSETS/LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2020
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,
|  | 2020 |  | 2019
Tax carryforward |  | (11,467) |  | (11,695)
Allowance for doubtful accounts |  | (2,909) |  | (2,061)
Provisions |  | (1,472) |  | (2,082)
PP&E and Intangible assets |  | 74,104 |  | 70,687
Cash dividends from foreign companies |  | 588 |  | 701
Income tax inflation adjustment effect |  | 21,340 |  | 16,808
Other deferred tax liabilities (assets), net |  | (40) |  | (23)
Total deferred tax liabilities, net |  | 80,144 |  | 72,335
Actions for recourse tax receivable |  | (882) |  | (1,185)
Total deferred tax liability, net |  | (*) 79,262 |  | 71,150
Net deferred tax assets |  | (412) |  | (399)
Net deferred tax liabilities |  | 79,674 |  | 71,549
(*) Includes $82 of currency translation adjustments on foreign subsidiaries’ initial balances.
Schedule of maturities of estimated tax carryforward |
|  | Tax carryforward |  | Tax carryforward amount |  | Tax carryforward
Company |  | generation year |  | as of 12.31.2020 |  | expiration year
Inter Radios |  | 2017 |  | 3 |  | 2022
Inter Radios |  | 2018 |  | 2 |  | 2023
Telemás (*) |  | 2019 |  | 448 |  | 2024
Micro Sistemas |  | 2020 |  | 20 |  | 2025
Telecom Argentina |  | 2018 |  | 21,368 |  | 2023
Telecom Argentina |  | 2019 |  | 19,275 |  | 2024
Telecom Argentina |  | 2020 |  | 4,750 |  | 2025
|  |  |  | 45,866 |  |
(*) This company is consolidated in the financial statements of Adesol.
Schedule of income tax reconciliation between amounts computed based on statutory income tax rate and pre-tax income |
|  | Years ended December 31, |
|  | 2020 |  | 2019 |  | 2018 |
|  | Profit (loss) |
Pre-tax income |  | 3,147 |  | 13,997 |  | 5,651 |
Non-taxable items – (Earnings) losses from associates |  | (496) |  | 255 |  | (494) |
Non-taxable items – Costs valuation differences of foreign investments |  | (6,570) |  | (14,353) |  | — |
Non-taxable items – Other |  | (1,501) |  | (1,081) |  | (580) |
Restatement in current currency of Equity, goodwill and other |  | 62,187 |  | 99,307 |  | 75,459 |
Subtotal |  | 56,767 |  | 98,125 |  | 80,036 |
Weighted statutory income tax rate |  | 24.59 | % | 26.14 | % | 25.37 | %
Income tax expense at weighted statutory tax rate |  | (13,958) |  | (25,655) |  | (20,303) |
Deferred tax liability restatement in current currency and other |  | 20,698 |  | 27,023 |  | 26,287 |
Income tax inflation adjustment |  | (14,842) |  | (20,685) |  | — |
Actions for recourse |  | 12 |  | 71 |  | 92 |
Income tax on cash dividends of foreign companies |  | (161) |  | (44) |  | (133) |
Income tax (expense) benefit |  | (8,251) |  | (19,290) |  | 5,943 |
Current tax expense |  | (241) |  | (218) |  | — |
Deferred tax (expense) benefit |  | (8,010) |  | (19,072) |  | 5,943 |
Income tax (expense) benefit |  | (8,251) |  | (19,290) |  | 5,943 |

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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 2020-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition 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. + References No definition available. + Details
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