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INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2024

INTANGIBLE ASSETS

Schedule of Intangible assets


		As of December 31,
		2024		2023
Intangible assets		1,970,252		2,047,726
Impairment allowance		(73,877)		(73,861)
		1,896,375		1,973,865

Summary of nature and movements of intangible assets


		Gross value as of		Incorporation								Gross value as of
		December 31,		by acquisition				Currency translation				December 31,
		2023		(Note 28)		CAPEX		adjustments		Decreases		2024
5G licenses		377,543		—		—		—		—		377,543
3G/4G licenses		835,474		—		—		—		—		835,474
PCS and SRCE licenses (Argentina)		440,048		—		—		—		—		440,048
Núcleo´s licenses		112,409		—		489		(7,428)		—		105,470
Customer relationship		589,327		3,724		27		(338)		(5,800)		586,940
Brands		554,790		—		—		—		24		554,814
Incremental Cost from the acquisitions of contracts		39,030		—		9,130		(1,644)		(21,949)		24,567
Content activation		8,264		—		2,051		—		—		10,315
Internally generated software		87,782		—		32,713		6		—		120,501
Other		41,215		—		1		(1,140)		—		40,076
Total		3,085,882		3,724		44,411		(10,544)		(27,725)		3,095,748

Accumulated

Accumulated

Net carrying

amortization as of

Currency

amortization as of

value as of

December 31,

translation

December 31,

December 31,

2023

Amortization

adjustments

Decreases

2024

2024

5G licenses

(4,719)

(18,881)

—

—

(23,600)

353,943

3G/4G licenses

(333,259)

(56,980)

—

—

(390,239)

445,235

PCS and SRCE licenses (Argentina)

—

—

—

—

—

440,048

Núcleo´s licenses

(25,589)

(2,448)

887

—

(27,150)

78,320

Customer relationship

(560,208)

(7,143)

—

5,800

(561,551)

25,389

Brands

(4,475)

—

—

(24)

(4,499)

550,315

Incremental Cost from the acquisitions of contracts

(24,390)

(13,787)

165

21,913

(16,099)

8,468

Content activation

(5,814)

(2,212)

—

—

(8,026)

2,289

Internally generated software

(47,972)

(9,895)

—

—

(57,867)

62,634

Other

(31,730)

(4,915)

180

—

(36,465)

3,611

Total

(1,038,156)

(116,261)

1,232

27,689

(1,125,496)

1,970,252


		Gross value as of				Currency						Gross value as
		December 31,				translation						of December 31,
		2022		CAPEX		adjustments		Transfers		Decreases		2023
5G licenses		—		377,543		—		—		—		377,543
3G/4G licenses		835,474		—		—		—		—		835,474
PCS and SRCE licenses (Argentina)		440,048		—		—		—		—		440,048
Núcleo´s licenses		105,306		1,387		5,716		—		—		112,409
Customer relationship		587,718		—		1,609		—		—		589,327
Brands		554,790		—		—		—		—		554,790
Incremental Cost from the acquisitions of contracts		56,626		11,563		(22)		—		(29,137)		39,030
Content activation		5,039		3,225		—		—		—		8,264
Internally generated software		55,329		32,253		—		200		—		87,782
Other		35,286		5,120		1,009		(200)		—		41,215
Total		2,675,616		431,091		8,312		—		(29,137)		3,085,882

Accumulated

Accumulated

Net carrying

amortization as of

Currency

amortization as of

value as of

December 31,

translation

December 31,

December 31,

2022

Amortization

adjustments

Decreases

2023

2023

5G licenses

—

(4,719)

—

—

(4,719)

372,824

3G/4G licenses

(276,375)

(56,884)

—

—

(333,259)

502,215

PCS and SRCE licenses (Argentina)

—

—

—

—

—

440,048

Núcleo´s licenses

(22,175)

(2,319)

(1,095)

—

(25,589)

86,820

Customer relationship

(466,733)

(93,009)

(466)

—

(560,208)

29,119

Brands

(4,475)

—

—

—

(4,475)

550,315

Incremental Cost from the acquisitions of contracts

(34,200)

(19,181)

(146)

29,137

(24,390)

14,640

Content activation

(2,454)

(3,360)

—

—

(5,814)

2,450

Internally generated software

(43,656)

(4,316)

—

—

(47,972)

39,810

Other

(23,920)

(7,644)

(166)

—

(31,730)

9,485

Total

(873,988)

(191,432)

(1,873)

29,137

(1,038,156)

2,047,726

Schedule of movements in the impairment of Intangible assets


		Years ended December 31,
		2024		2023
At the beginning of the year		(73,861)		(73,698)
Increases		(16)		(163)
At the end of the year		(73,877)		(73,861)