v3.25.4
SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2024
SIGNIFICANT ACCOUNTING POLICIES  
Schedule of depreciation and estimated useful lives of property, plant and equipment

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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

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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

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As of December 31,

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2024

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2023

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2022

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Gain (loss)

Return of radioelectric spectrum (See Note 2.e.iii)

  ​ ​ ​

—

  ​ ​ ​

—

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(22,124)

Assets classified as held for sale (See Note 3.j)

 

—

 

(367)

 

(14,680)

Telecom Goodwill (See Note 3.u.1)

 

—

 

—

 

(2,017,275)

Goodwill allocated to subsidiaries

 

—

 

—

 

(528)

Others (a)

 

1,348

 

(466)

 

18,847

Total

 

1,348

 

(833)

 

(2,035,760)

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a)In 2022, it includes recovery of provisions for $17,989 million related to works in progress that were completed during that fiscal year.
Schedule of assumptions used in determining expense and benefit obligations

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2024

  ​ ​ ​

2023

  ​ ​ ​

2022

Discount Rate (1)

 

3.0% - 7.7%

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4.2% - 12.2%

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6.0% - 11.6%

Projected increase rate in compensation 

 

10.0% - 31.0%

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32.0% - 175.0%

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52.0% - 83.1%

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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

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Description

  ​ ​ ​

Mandatory application
date for years
beginning on
or after

Amendments to IFRS 16

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Measurement of the lease liability in a sale and leaseback transaction

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January 1, 2024

Amendments to IAS 1

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Classification of liabilities as current and non-current exposed to covenants

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January 1, 2024

Amendments to IAS 7 and IFRS 7

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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.

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January 1, 2024

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Schedule of new standards and interpretations issued by the IASB not in force

As of the date to prepare the Consolidated Financial Statements, the following new standards and amendments to the existing ones are mandatory for periods beginning after December 31, 2024:

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Standards and
amendments

  ​ ​ ​

Description

  ​ ​ ​

Mandatory application
date for years
beginning on
or after

Amendments to IAS 21

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Lack of Exchangeability: Evaluation when a currency is exchangeable into another currency;

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January 1, 2025

Amendments to IFRS 7 and 9

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Classification and Measurement of Financial Instruments

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January 1, 2026

Amendments to IFRS 7 and 9

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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.

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January 1, 2026

IFRS 18

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Presentation and disclosure in financial statements

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January 1, 2027

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