TELECOM ARGENTINA SA | CIK:0000932470 | 3

  • Filed: 4/20/2018
  • Entity registrant name: TELECOM ARGENTINA SA (CIK: 0000932470)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/932470/000110465918025642/0001104659-18-025642-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/932470/000110465918025642/teo-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0000932470
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  • ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

     

    s) Finance income and expenses

     

    Finance income and expenses include:

     

    ·

    interest accrued on the related financial assets and liabilities using the effective interest rate method;

    ·

    changes in fair value of derivatives and other financial instruments measured at fair value through profit or loss;

    ·

    gains and losses on foreign exchange and financial instruments;

    ·

    other financial results.