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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2024
SIGNIFICANT ACCOUNTING POLICIES |
Schedule of purchase consideration, the net assets acquired and goodwill | Details of the purchase consideration, the estimated net assets acquired and the goodwill resulting from the exchange of interest:
​ | ​ | ​ | ​ | ​
​ | ​ | (In current currency at | ​ | (In current currency as
Purchase consideration |  | the acquisition date) |  | of December 31, 2024)
Fair value of the interest in Ver TV |  | 13,580 |  | 15,179
Compensation receivable |  | (3,435) |  | (3,840)
Compensation collect in cash |  | (2,862) |  | (3,199)
Total |  | 7,283 |  | 8,140
​ The assets and liabilities in millions recognized as a result of the acquisition are as follows:
​ | ​ | ​ | ​ | ​
​ | ​ | (In current at | ​ | (In current currency as
​ |  | the acquisition date) |  | of December 31, 2024)
Cash and cash equivalents |  | 43 |  | 48
Investment |  | 3,364 |  | 3,760
Trade receivables |  | 635 |  | 710
PP&E (1) |  | 9,223 |  | 10,307
Intangible asset (2) |  | 1,392 |  | 1,556
Trade payables |  | (1,242) |  | (1,388)
Other assets / liabilities, net |  | (3,224) |  | (3,602)
Net identifiable assets acquired |  | 10,191 |  | 11,391
Less: Fair value of previous interest in TSMA (50.1%) |  | (7,312) |  | (8,173)
Add: goodwill |  | 4,404 |  | 4,922
Total |  | 7,283 |  | 8,140
(1) | PP&E: For the determination of fair values, the following approaches were used: a) the market approach (comparative sales) for real estate and vehicles (fixed assets that have a second-hand market) and b) the cost approach (replacement cost new of the identified assets adjusted for physical deterioration, functional and economic obsolescence) for the rest of the fixed assets.
(2) | Correspond to the Customer relationship, for the determination of fair values, were used the income approach (discounted cash flow method).
Details of the purchase consideration, the estimated net assets acquired and the goodwill resulting from the exercise of the call option for 51% of Naperville:
​ | ​ | ​ | ​ | ​
​ |  | (In current at |  | (In current currency as
Purchase consideration |  | the acquisition date) |  | of December 31, 2024)
Call option |  | 3,403 |  | 4,492
Cash Paid |  | 11,180 |  | 14,754
Total |  | 14,583 |  | 19,246
​ The assets and liabilities in millions recognized as a result of the acquisition are as follows:
​ | ​ | ​ | ​ | ​
​ |  | (In current at |  | (In current currency as
​ | ​ | the acquisition date) | ​ | of December 31, 2024)
Cash and cash equivalents |  | 642 |  | 847
Investment |  | 1,613 |  | 2,129
Trade receivables |  | 420 |  | 554
PP&E (1) |  | 2,019 |  | 2,663
Intangible assets (2) |  | 1,643 |  | 2,169
Trade payables |  | (1,343) |  | (1,772)
Other assets / liabilities, net |  | (2,706) |  | (3,498)
Net identifiable assets acquired |  | 2,288 |  | 3,092
Less: non-controlling interests |  | (1,394) |  | (1,883)
Add: goodwill |  | 13,689 |  | 18,037
Net assets acquired |  | 14,583 |  | 19,246
(1) | PP&E: For the determination of fair values, were used the cost approach (replacement cost new of the identified assets adjusted for physical deterioration, functional and economic obsolescence).
(2) | Correspond to the Customer relationship, for the determination of fair values, the income approach (discounted cash flow method).
Schedule of depreciation and estimated useful lives of property, plant and equipment | ​
​ | ​ | ​
​ |  | Estimated Useful Life (in years)
Real Estate |  | 5 - 50
Fixed Network and Transportation | ​ | 4 - 20
Mobile Network Access |  | 3 – 7
Tower and Pole |  | 10 – 20
Switching Equipment |  | 2 – 7
Computer Equipment |  | 3 – 5
Vehicles |  | 5
Goods lent to customers at no cost |  | 2 – 4
Power Equipment and Installations |  | 2 – 12
Machinery, diverse equipment and tools |  | 5 – 10
Schedule of estimated useful lives of main classes of intangible assets | ​
​ | ​ | ​
​ | ​ | Estimated useful lives (years)
5G licenses | ​ | 20
3G/4G licenses |  | 15
Núcleo´s licenses |  | 5-10
Customer Relationship |  | 5-14
Incremental Costs from the Acquisition of Contracts |  | 2
Content activation |  | 2
Internally generated software |  | 5-10
Other |  | 2-28
Schedule of impairment recognized by concept | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2022
​ | ​ | Gain (loss)
Return of radioelectric spectrum (See Note 2.e.iii) |  | — |  | — |  | (18,140)
Assets classified as held for sale (See Note 3.j) |  | — |  | (301) |  | (12,036)
Telecom Goodwill (See Note 3.u.1) |  | — |  | — |  | (1,653,965)
Goodwill allocated to subsidiaries |  | — |  | — |  | (433)
Others (a) |  | 1,106 |  | (382) |  | 15,453
Total |  | 1,106 |  | (683) |  | (1,669,121)
a) | In 2022, it includes recovery of provisions for $14,749 million related to works in progress that were completed during that fiscal year.
Schedule of assumptions used in determining expense and benefit obligations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022
Discount Rate (1) |  | 3.0% - 7.7% | ​ | 4.2% - 12.2% | ​ | 6.0% - 11.6%
Projected increase rate in compensation |  | 10.0% - 31.0% | ​ | 32.0% - 175.0% | ​ | 52.0% - 83.1%
1) | Represents real discount rates.
Schedule of new standards and interpretations issued by the IASB applied by the company | The Company has applied the following new standards and amendments for the first time from January 1, 2024:
Standards and amendments |  | Description |  | Mandatory application date for years beginning on or after
Amendments to IFRS 16 | ​ | Measurement of the lease liability in a sale and leaseback transaction | ​ | January 1, 2024
Amendments to IAS 1 | ​ | Classification of liabilities as current and non-current exposed to covenants | ​ | January 1, 2024
Amendments to IAS 7 and IFRS 7 | ​ | Disclosure requirements to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities, cash flows and exposure to liquidity risk. | ​ | January 1, 2024
​
Schedule of new standards and interpretations issued by the IASB not in force | As of the date to prepare these consolidated financial statements, the following new standards and amendments to the existing ones are mandatory for periods beginning after December 31, 2024: ​
Standards and amendments |  | Description |  | Mandatory application date for years beginning on or after
Amendments to IAS 21 | ​ | Lack of Exchangeability: Evaluation when a currency is exchangeable into another currency; | ​ | January 1, 2025
Amendments to IFRS 7 and 9 | ​ | Classification and Measurement of Financial Instruments | ​ | January 1, 2026
Amendments to IFRS 7 and 9 | ​ | Financial effects of nature-dependent electricity contracts, such as Power Purchase Agreements (PPAs) that rely on sources like wind and solar energy. Clarification, measurement, and disclosure. | ​ | January 1, 2026
IFRS 18 | ​ | Presentation and disclosure in financial statements | ​ | January 1, 2027
​

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