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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - ARS ($) $ in Millions | Equity attributable to Controlling Company | Outstanding shares, Capital nominal value | [1] | Inflation adjustment | Contributed Surplus | Legal | Special reserve for IFRS implementation | Facultative | [2] | Other comprehensive results | Retained earnings | Equity attributable to non-controlling interest | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balances as of at Dec. 31, 2020 |  | $ 3,501,811 | $ 2,154 | $ 857,702 | $ 2,316,041 | $ 48,539 | $ 18,706 | $ 369,716 | $ (58,301) | $ (52,746) | $ 58,592 | $ 3,560,403
Absorption of negative Retained earnings |  |  |  |  |  |  |  | (52,326) |  | 52,326 |  |
Reserves reallocation |  |  |  |  | (107,295) |  |  | 107,295 |  |  |  |
Dividends to non-controlling shareholders |  |  |  |  |  |  |  |  |  |  | (5,060) | (5,060)
Exercise Irrevocable Call and Put Option on the shares of AVC Continente Audiovisual valuation adjustment |  | 407 |  |  |  |  |  |  | 407 |  | (149) | 258
Resolutions of the General Extraordinary Shareholders' Meeting held on |  |  |  |  |  |  |  |  |  |  |  |
- Dividends | [3] | (242,761) |  |  |  |  |  | (242,761) |  |  |  | (242,761)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year |  | 52,559 |  |  |  |  |  |  |  | 52,559 | 7,735 | 60,294
Other comprehensive income (loss) |  | (28,481) |  |  |  |  |  |  | (28,481) |  | (9,121) | (37,602)
Total comprehensive income (loss) for the year |  | 24,078 |  |  |  |  |  |  | (28,481) | 52,559 | (1,386) | 22,692
Balances as of at Dec. 31, 2021 |  | 3,283,535 | 2,154 | 857,702 | 2,208,746 | 48,539 | 18,706 | 181,924 | (86,375) | 52,139 | 51,997 | 3,335,532
Reserves reallocation |  |  |  |  | (92,734) |  |  | 92,734 |  |  |  |
- Reserves constitution |  |  |  |  |  | 2,479 |  | 50,080 |  | (52,559) |  |
Dividends to non-controlling shareholders |  |  |  |  |  |  |  |  | (420) | 420 | (3,957) | (3,957)
Resolutions of the General Extraordinary Shareholders' Meeting held on |  |  |  |  |  |  |  |  |  |  |  |
- Dividends | [3] | (140,937) |  |  |  |  |  | (140,937) |  |  |  | (140,937)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year |  | (647,208) |  |  |  |  |  |  |  | (647,208) | 6,829 | (640,379)
Other comprehensive income (loss) |  | (15,524) |  |  |  |  |  |  | (15,524) |  | (4,384) | (19,908)
Total comprehensive income (loss) for the year |  | (662,732) |  |  |  |  |  |  | (15,524) | (647,208) | 2,445 | (660,287)
Balances as of at Dec. 31, 2022 |  | 2,479,866 | 2,154 | 857,702 | 2,116,012 | 51,018 | 18,706 | 183,801 | (102,319) | (647,208) | 50,485 | 2,530,351
- Specific loss allocation | [1] |  |  |  | (853,028) |  |  |  |  | 853,028 |  |
- Reserves constitution | [1] |  |  |  |  |  |  | 205,820 |  | (205,820) |  |
Dividends to non-controlling shareholders |  |  |  |  |  |  |  |  |  |  | (4,020) | (4,020)
Subsidiary acquisition | [4] |  |  |  |  |  |  |  |  |  | (2) | (2)
Subsidiary call option | [5] | (590) |  |  |  |  |  |  | (590) |  |  | (590)
Resolutions of the General Extraordinary Shareholders' Meeting held on |  |  |  |  |  |  |  |  |  |  |  |
- Dividends | [3] | (104,445) |  |  |  |  |  | (104,445) |  |  |  | (104,445)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year |  | (257,730) |  |  |  |  |  |  |  | (257,730) | 8,043 | (249,687)
Other comprehensive income (loss) |  | 50,778 |  |  |  |  |  |  | 50,778 |  | 23,045 | 73,823
Total comprehensive income (loss) for the year |  | (206,952) |  |  |  |  |  |  | 50,778 | (257,730) | 31,088 | (175,864)
Balances as of at Dec. 31, 2023 |  | $ 2,167,879 | $ 2,154 | $ 857,702 | $ 1,262,984 | $ 51,018 | $ 18,706 | $ 285,176 | $ (52,131) | $ (257,730) | $ 77,551 | $ 2,245,430
[1] | See Note 21.
[2] | Corresponds to the Facultative Reserve to maintain the capital investments level and the current level of solvency.
[3] | See Note 4. b).
[4] | Correspond to Ubiquo’s acquisition. See Note 1.a).
[5] | This operation represents a transaction between controlling and non-controlling stockholders related to the extension of the purchase option of Adesol’s special purpose entities. Therefore, the payments made by the subsidiary Adesol were recognized directly in “Other comprehensive income (loss)” within equity attributable to controlling company.

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