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v3.23.1

INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2022
INTANGIBLE ASSETS |
Schedule of Intangible assets | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2022 |  | 2021
Intangible assets |  | 265,675 |  | 299,473
Impairment allowance |  | (10,868) |  | (18,749)
​ |  | 254,807 |  | 280,724
​
Summary of nature and movements of intangible assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross value as of | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Gross value as of
​ | ​ | December 31, | ​ | Incorporation | ​ | ​ | ​ | Currency translation | ​ | ​ | ​ | December 31,
​ |  | 2021 |  | by acquisition |  | CAPEX |  | adjustments |  | Decreases (1) |  | 2022
3G/4G licenses |  | 136,912 | ​ | — |  | 1,074 |  | — |  | (14,784) |  | 123,202
PCS and SRCE licenses (Argentina) |  | 64,891 | ​ | — |  | — |  | — |  | — |  | 64,891
Núcleo´s licenses |  | 15,676 | ​ | — |  | 274 |  | (421) |  | — |  | 15,529
Customer relationship |  | 86,395 | ​ | 396 |  | — |  | (124) |  | — |  | 86,667
Brands |  | 81,770 | ​ | 42 |  | — |  | — |  | — |  | 81,812
Incremental Cost from the acquisitions of contracts | ​ | 9,872 | ​ | — | ​ | 3,323 | ​ | (56) | ​ | (4,789) | ​ | 8,350
Content activation | ​ | 263 | ​ | — | ​ | 480 | ​ | — | ​ | — | ​ | 743
Other |  | 12,374 | ​ | — |  | 1,047 |  | (59) |  | — |  | 13,362
Total |  | 408,153 | ​ | 438 |  | 6,198 |  | (660) |  | (19,573) |  | 394,556
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Net carrying
​ | ​ | amortization as of | ​ | ​ | ​ | Currency | ​ | ​ | ​ | amortization as of | ​ | value as of
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | ​ | ​ | December 31, | ​ | December 31,
​ |  | 2021 |  | Amortization |  | adjustments |  | Decreases (1) |  | 2022 |  | 2022
3G/4G licenses |  | (35,885) | ​ | (8,519) |  | — |  | 3,649 |  | (40,755) |  | 82,447
PCS and SRCE licenses (Argentina) |  | — | ​ | — |  | — |  | — |  | — |  | 64,891
Núcleo´s licenses |  | (2,620) | ​ | (656) |  | 6 |  | — |  | (3,270) |  | 12,259
Customer relationship |  | (55,031) | ​ | (13,798) |  | 3 |  | — |  | (68,826) |  | 17,841
Brands |  | (660) | ​ | — |  | — |  | — |  | (660) |  | 81,152
Incremental Cost from the acquisitions of contracts | ​ | (5,633) | ​ | (4,200) | ​ | 1 | ​ | 4,789 | ​ | (5,043) | ​ | 3,307
Content activation | ​ | (140) | ​ | (222) | ​ | — | ​ | — | ​ | (362) | ​ | 381
Other |  | (8,711) | ​ | (1,254) |  | — |  | — |  | (9,965) |  | 3,397
Total |  | (108,680) | ​ | (28,649) |  | 10 |  | 8,438 |  | (128,881) |  | 265,675
(1) Includes $(10,556) corresponding to the return of spectrum mentioned in Note 2.e.i). ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross value as of | ​ | ​ | ​ | Currency | ​ | ​ | ​ | Gross value as
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | ​ | ​ | of December 31,
​ |  | 2020 |  | CAPEX |  | adjustments |  | Decreases |  | 2021
3G/4G licenses |  | 136,912 |  | — |  | — |  | — |  | 136,912
PCS and SRCE licenses (Argentina) |  | 64,891 |  | — |  | — |  | — |  | 64,891
Núcleo´s licenses |  | 15,687 |  | 569 |  | (580) |  | — |  | 15,676
Customer relationship |  | 86,607 |  | — |  | (136) |  | (76) |  | 86,395
Brands |  | 81,770 |  | — |  | — |  | — |  | 81,770
Incremental Cost from the acquisitions of contracts |  | 15,385 |  | 4,562 |  | (76) |  | (9,999) |  | 9,872
Content activation | ​ | — | ​ | 263 | ​ | — | ​ | — | ​ | 263
Other |  | 11,389 |  | 999 |  | (14) |  | — |  | 12,374
Total |  | 412,641 |  | 6,393 |  | (806) |  | (10,075) |  | 408,153
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Net carrying
​ | ​ | amortization as of | ​ | ​ | ​ | Currency | ​ | ​ | ​ | amortization as of | ​ | value as of
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | ​ | ​ | December 31, | ​ | December 31,
​ |  | 2020 |  | Amortization |  | adjustments |  | Decreases |  | 2021 |  | 2021
3G/4G licenses | ​ | (26,527) |  | (9,358) | ​ | — |  | — |  | (35,885) |  | 101,027
PCS and SRCE licenses (Argentina) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 64,891
Núcleo´s licenses | ​ | (1,615) |  | (1,013) | ​ | 8 |  | — |  | (2,620) |  | 13,056
Customer relationship | ​ | (41,637) | ​ | (13,470) | ​ | — | ​ | 76 | ​ | (55,031) | ​ | 31,364
Brands | ​ | (635) |  | (25) | ​ | — |  | — |  | (660) |  | 81,110
Incremental Cost from the acquisitions of contracts | ​ | (10,452) | ​ | (5,180) | ​ | — | ​ | 9,999 | ​ | (5,633) | ​ | 4,239
Content activation | ​ | — | ​ | (140) | ​ | — | ​ | — | ​ | (140) | ​ | 123
Other | ​ | (7,577) | ​ | (1,120) | ​ | (14) | ​ | — | ​ | (8,711) | ​ | 3,663
Total | ​ | (88,443) |  | (30,306) | ​ | (6) |  | 10,075 |  | (108,680) | ​ | 299,473
​
Schedule of movements in the impairment of Intangible assets | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2022 |  | 2021
At the beginning of the year |  | (18,749) |  | (18,339)
Increases (*) |  | (2,675) |  | (410)
Uses (*) | ​ | 10,556 | ​ | —
At the end of the year |  | (10,868) |  | (18,749)
(*) In 2022 corresponds to the return of spectrum mentioned in Note 2.e.i)

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