| OTHER LIABILITIES |
NOTE 19 – OTHER LIABILITIES | | | | | | | | | | | As of December 31, | Current | | Note | | 2025 | | 2024 | Deferred revenues on prepaid credit | | | | 45,805 | | 28,632 | Deferred revenues on connection fees and international capacity leases | | | | 16,259 | | 5,874 | Debt for acquisition of subsidiaries | | | | 787 | | 846 | Related parties | | 28.b) | | — | | 3,961 | Funds to be paid to customers | | | | 20,453 | | 11,495 | Other | | | | 1,861 | | 2,336 | | | | | 85,165 | | 53,144 | Non-current | | | | | | | Deferred revenues on connection fees and international capacity leases | | | | 31,550 | | 4,435 | Pension benefits | | | | 21,104 | | 11,267 | Related parties | | 28.b) | | — | | 3,625 | Debt for acquisition of subsidiaries | | | | — | | 791 | Other | | | | 329 | | 44 | | | | | 52,983 | | 20,162 | Total Other liabilities | | | | 138,148 | | 73,306 |
Movements in the pension benefits are as follows: | | | | | | | Years ended December 31, | | | 2025 | | 2024 | At the beginning of the year | | 11,267 | | 6,442 | Acquisitions through business combination (1) | | 9,880 | | — | Service cost (2) | | 788 | | 337 | Interest cost (3) | | 4,221 | | 8,861 | Actuarial results (4) | | 4,897 | | 37 | RECPAM | | (9,949) | | (4,410) | At the end of the year | | 21,104 | | 11,267 |
(1) | Corresponds to the acquisition of TMA (see Note 29). |
(2) | Included in Employee benefit expenses and severance payments. |
(3) | Included in Other Financial result, net. |
(4) | Included in Other comprehensive income (loss). |
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