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   }
  },
  "f5049": {
   "value": "16088000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5061": {
   "value": "83183000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5065": {
   "value": "83990000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5087": {
   "value": "13970000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5092": {
   "value": "2653000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5103": {
   "value": "38000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5108": {
   "value": "109000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5121": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "TEC:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesAndProceedsFromSalesOfInterestsInAssociatesClassifiedAsInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5128": {
   "value": "1535000",
   "decimals": -3,
   "dimensions": {
    "concept": "TEC:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesAndProceedsFromSalesOfInterestsInAssociatesClassifiedAsInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5139": {
   "value": "268000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5144": {
   "value": "34000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5156": {
   "value": "-13740000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5160": {
   "value": "-1193000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5182": {
   "value": "277175000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5187": {
   "value": "461959000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5198": {
   "value": "401867000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5203": {
   "value": "232284000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5213": {
   "value": "20855000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5218": {
   "value": "20031000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5231": {
   "value": "-11000",
   "decimals": -3,
   "dimensions": {
    "concept": "TEC:PaymentsToAcquireOrRedeemEntitysSharesAndProceedsFromSaleOrIssueOfTreasuryShares",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5236": {
   "value": "360000",
   "decimals": -3,
   "dimensions": {
    "concept": "TEC:PaymentsToAcquireOrRedeemEntitysSharesAndProceedsFromSaleOrIssueOfTreasuryShares",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5247": {
   "value": "150092000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingShares",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5252": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingShares",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5266": {
   "value": "4534000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5271": {
   "value": "210004000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5283": {
   "value": "73977000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5288": {
   "value": "292801000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5300": {
   "value": "959680000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5305": {
   "value": "666879000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2022-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5317": {
   "value": "1033657000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f5322": {
   "value": "959680000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "s7_notes__6__6": {
   "value": "<span style=\"display:inherit;clear:left;\">1.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Informaci\u00f3n genera<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>(en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>adelante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span><span class=\"ff7\">\u201cSociedad</span> <span class=\"_ _6\"></span>Dominante<span class=\"ff7\">\u201d) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>sus <span class=\"_ _7\"></span>dependientes <span class=\"_ _6\"></span>(juntas, <span class=\"_ _7\"></span>\u201cel <span class=\"_ _6\"></span>Grupo\u201d)</span>, <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">constituy\u00f3 el d\u00eda 6 de <span class=\"_ _1\"></span>julio de 1960 como Sociedad An\u00f3nima. Se encuentra <span class=\"_ _1\"></span>inscrita en el Registro Mercantil d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Madrid, <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>hoja <span class=\"_ _6\"></span>5692, <span class=\"_ _6\"></span>folio <span class=\"_ _6\"></span>129 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>tomo <span class=\"_ _6\"></span>1407 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Sociedades. <span class=\"_ _7\"></span>La<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>\u00fal<span class=\"_ _0\"></span>tima <span class=\"_ _7\"></span>adaptaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>estatutos <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">encuentra inscrita en el tomo <span class=\"ls8\">40579<span class=\"ls9\">, <span class=\"lse\">li</span></span></span>bro 0 de la Secci\u00f3n 8,<span class=\"_ _1\"></span> folio 30, hoja M-72319, inscripci\u00f3n n\u00ba 262<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Con fecha <span class=\"_ _1\"></span>21 de <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2021 se <span class=\"_ _1\"></span>inscribi\u00f3 en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>registro <span class=\"_ _1\"></span>mercantil de <span class=\"_ _1\"></span>Madrid <span class=\"_ _1\"></span>el traslado del <span class=\"_ _1\"></span>domicilio <span class=\"_ _1\"></span>social de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas<span class=\"ls9\">, <span class=\"_ _7\"></span></span>S.A., <span class=\"_ _7\"></span>desde <span class=\"_ _7\"></span>Arapiles <span class=\"_ _7\"></span>14, <span class=\"_ _7\"></span>28015, <span class=\"_ _7\"></span>Mad<span class=\"_ _0\"></span>rid, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Avenida <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>Burgos <span class=\"_ _7\"></span><span class=\"ls8\">89</span>, <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>equa, <span class=\"_ _7\"></span>Edificio <span class=\"_ _7\"></span>6, </span><span style=\"display:inherit;clear:left;\">Madrid<span class=\"ls9\">, </span>Espa\u00f1a.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>social <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>descrito <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Art\u00edculo <span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>Estatutos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Socied<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Dominante <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>consiste <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">realizaci\u00f3n <span class=\"_ _0\"></span>de to<span class=\"_ _0\"></span>do tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>servicios de <span class=\"_ _0\"></span>ingenier\u00eda y <span class=\"_ _0\"></span>construcci\u00f3n d<span class=\"_ _0\"></span>e instalaciones <span class=\"_ _0\"></span>industriales, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontempla </span><span style=\"display:inherit;clear:left;\">desde <span class=\"_ _0\"></span>estudios <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>iabilidad <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ingenier\u00edas <span class=\"_ _0\"></span>b\u00e1sicas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>conceptuales, <span class=\"_ _0\"></span>hasta <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>completa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>ndes y </span><span style=\"display:inherit;clear:left;\">complejos <span class=\"_ _7\"></span><span class=\"ff7\">proyectos <span class=\"_ _7\"></span>\u201cllave <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>mano\u201d <span class=\"_ _0\"></span>inclu<span class=\"_ _0\"></span></span>yendo <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>genier\u00eda <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>dise\u00f1o, <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aprovisionamiento <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>entrega </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>equipos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materiales, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>instalaciones y <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>vinculados, <span class=\"_ _0\"></span>como </span><span style=\"display:inherit;clear:left;\">la asistencia t\u00e9cnica, supervisi\u00f3n de construcci\u00f3n, direcci\u00f3n de obra, <span class=\"_ _0\"></span>direcci\u00f3n<span class=\"_ _0\"></span> facultativa, puesta en marcha y </span><span style=\"display:inherit;clear:left;\">entrenamiento. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, dentro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su actividad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>ingenier\u00eda, opera<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>principalmente, <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>siguientes <span class=\"_ _0\"></span>l\u00edneas <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">negocio (nota 5): </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Refino </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Gas natural </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Petroqu\u00edmica </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Tecnolog\u00edas bajas en carbono </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Otras </span></span><span style=\"display:inherit;clear:left;\">La totalidad de las <span class=\"_ _0\"></span>acciones de T\u00e9cn<span class=\"_ _0\"></span>icas Reunidas<span class=\"ls9\">, </span>S.A. est\u00e1n admitidas a c<span class=\"_ _0\"></span>otizaci\u00f3n desde el d\u00eda 21 <span class=\"_ _0\"></span>de junio </span><span style=\"display:inherit;clear:left;\">de 2006<span class=\"ls9\">. C</span>otizan en el Mercado Continuo de Bolsas y Mercados Espa\u00f1oles<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>cuentas <span class=\"_\"> </span>anuales <span class=\"_\"> </span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_\"> </span>del <span class=\"_\"> </span>Grupo <span class=\"_\"> </span>correspondientes <span class=\"_\"> </span>al <span class=\"_\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _a\"> </span>2022 <span class=\"_\"> </span>fueron <span class=\"_\"> </span>aprobadas, <span class=\"_ _a\"> </span>sin<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n, por la Junta General de Accionistas celebrada <span class=\"ls8\">el</span> <span class=\"ls8\">28</span> <span class=\"ls8\">de </span>junio de 2023. </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>nsolidadas <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>formuladas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>Socie<span class=\"_ _0\"></span>dad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _1\"></span><span class=\"lsf\">el<span class=\"ls0\"> <span class=\"_ _b\"></span><span class=\"ls8\">28<span class=\"ls0\"> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>febre<span class=\"ls10\">ro<span class=\"_ _0\"></span></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad Do<span class=\"_ _1\"></span>minante <span class=\"_ _b\"></span>presentar\u00e1n <span class=\"_ _b\"></span>estas <span class=\"_ _b\"></span>cuentas </span></span></span></span></span><span style=\"display:inherit;clear:left;\">anuales consolidadas ante la Junta de Accionistas, y se espera que las mismas sean aprobadas sin cambios.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__5": {
   "value": "<span style=\"display:inherit;clear:left;\">1.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Informaci\u00f3n genera<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>(en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>adelante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span><span class=\"ff7\">\u201cSociedad</span> <span class=\"_ _6\"></span>Dominante<span class=\"ff7\">\u201d) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>sus <span class=\"_ _7\"></span>dependientes <span class=\"_ _6\"></span>(juntas, <span class=\"_ _7\"></span>\u201cel <span class=\"_ _6\"></span>Grupo\u201d)</span>, <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">constituy\u00f3 el d\u00eda 6 de <span class=\"_ _1\"></span>julio de 1960 como Sociedad An\u00f3nima. Se encuentra <span class=\"_ _1\"></span>inscrita en el Registro Mercantil d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Madrid, <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>hoja <span class=\"_ _6\"></span>5692, <span class=\"_ _6\"></span>folio <span class=\"_ _6\"></span>129 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>tomo <span class=\"_ _6\"></span>1407 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Sociedades. <span class=\"_ _7\"></span>La<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>\u00fal<span class=\"_ _0\"></span>tima <span class=\"_ _7\"></span>adaptaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>estatutos <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">encuentra inscrita en el tomo <span class=\"ls8\">40579<span class=\"ls9\">, <span class=\"lse\">li</span></span></span>bro 0 de la Secci\u00f3n 8,<span class=\"_ _1\"></span> folio 30, hoja M-72319, inscripci\u00f3n n\u00ba 262<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Con fecha <span class=\"_ _1\"></span>21 de <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2021 se <span class=\"_ _1\"></span>inscribi\u00f3 en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>registro <span class=\"_ _1\"></span>mercantil de <span class=\"_ _1\"></span>Madrid <span class=\"_ _1\"></span>el traslado del <span class=\"_ _1\"></span>domicilio <span class=\"_ _1\"></span>social de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas<span class=\"ls9\">, <span class=\"_ _7\"></span></span>S.A., <span class=\"_ _7\"></span>desde <span class=\"_ _7\"></span>Arapiles <span class=\"_ _7\"></span>14, <span class=\"_ _7\"></span>28015, <span class=\"_ _7\"></span>Mad<span class=\"_ _0\"></span>rid, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Avenida <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>Burgos <span class=\"_ _7\"></span><span class=\"ls8\">89</span>, <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>equa, <span class=\"_ _7\"></span>Edificio <span class=\"_ _7\"></span>6, </span><span style=\"display:inherit;clear:left;\">Madrid<span class=\"ls9\">, </span>Espa\u00f1a.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>social <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>descrito <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Art\u00edculo <span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>Estatutos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Socied<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Dominante <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>consiste <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">realizaci\u00f3n <span class=\"_ _0\"></span>de to<span class=\"_ _0\"></span>do tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>servicios de <span class=\"_ _0\"></span>ingenier\u00eda y <span class=\"_ _0\"></span>construcci\u00f3n d<span class=\"_ _0\"></span>e instalaciones <span class=\"_ _0\"></span>industriales, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontempla </span><span style=\"display:inherit;clear:left;\">desde <span class=\"_ _0\"></span>estudios <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>iabilidad <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ingenier\u00edas <span class=\"_ _0\"></span>b\u00e1sicas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>conceptuales, <span class=\"_ _0\"></span>hasta <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>completa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>ndes y </span><span style=\"display:inherit;clear:left;\">complejos <span class=\"_ _7\"></span><span class=\"ff7\">proyectos <span class=\"_ _7\"></span>\u201cllave <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>mano\u201d <span class=\"_ _0\"></span>inclu<span class=\"_ _0\"></span></span>yendo <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>genier\u00eda <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>dise\u00f1o, <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aprovisionamiento <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>entrega </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>equipos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materiales, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>instalaciones y <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>vinculados, <span class=\"_ _0\"></span>como </span><span style=\"display:inherit;clear:left;\">la asistencia t\u00e9cnica, supervisi\u00f3n de construcci\u00f3n, direcci\u00f3n de obra, <span class=\"_ _0\"></span>direcci\u00f3n<span class=\"_ _0\"></span> facultativa, puesta en marcha y </span><span style=\"display:inherit;clear:left;\">entrenamiento. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, dentro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su actividad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>ingenier\u00eda, opera<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>principalmente, <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>siguientes <span class=\"_ _0\"></span>l\u00edneas <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">negocio (nota 5): </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Refino </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Gas natural </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Petroqu\u00edmica </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Tecnolog\u00edas bajas en carbono </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Otras </span></span><span style=\"display:inherit;clear:left;\">La totalidad de las <span class=\"_ _0\"></span>acciones de T\u00e9cn<span class=\"_ _0\"></span>icas Reunidas<span class=\"ls9\">, </span>S.A. est\u00e1n admitidas a c<span class=\"_ _0\"></span>otizaci\u00f3n desde el d\u00eda 21 <span class=\"_ _0\"></span>de junio </span><span style=\"display:inherit;clear:left;\">de 2006<span class=\"ls9\">. C</span>otizan en el Mercado Continuo de Bolsas y Mercados Espa\u00f1oles<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>cuentas <span class=\"_\"> </span>anuales <span class=\"_\"> </span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_\"> </span>del <span class=\"_\"> </span>Grupo <span class=\"_\"> </span>correspondientes <span class=\"_\"> </span>al <span class=\"_\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _a\"> </span>2022 <span class=\"_\"> </span>fueron <span class=\"_\"> </span>aprobadas, <span class=\"_ _a\"> </span>sin<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n, por la Junta General de Accionistas celebrada <span class=\"ls8\">el</span> <span class=\"ls8\">28</span> <span class=\"ls8\">de </span>junio de 2023. </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>nsolidadas <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>formuladas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>Socie<span class=\"_ _0\"></span>dad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _1\"></span><span class=\"lsf\">el<span class=\"ls0\"> <span class=\"_ _b\"></span><span class=\"ls8\">28<span class=\"ls0\"> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>febre<span class=\"ls10\">ro<span class=\"_ _0\"></span></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad Do<span class=\"_ _1\"></span>minante <span class=\"_ _b\"></span>presentar\u00e1n <span class=\"_ _b\"></span>estas <span class=\"_ _b\"></span>cuentas </span></span></span></span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">anuales consolidadas ante la Junta de Accionistas, y se espera que las mismas sean aprobadas sin cambios.</span></span> </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Resumen de las princ<span class=\"_ _0\"></span>ipales pol\u00edticas contabl<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _0\"></span>se describen las principales pol\u00edticas contables adoptadas en<span class=\"_ _0\"></span> la preparaci\u00f3n de estas <span class=\"_ _0\"></span>cuentas </span></span><span style=\"display:inherit;clear:left;\">anuales consolidadas.  </span><span style=\"display:inherit;clear:left;\">2.1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Bases de present<span class=\"_ _0\"></span>aci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dominante, <span class=\"_ _7\"></span>preparan <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>31 </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>Internacionales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _7\"></span>Financiera <span class=\"_ _0\"></span>adoptadas <span class=\"_ _0\"></span>para </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _6\"></span>utilizaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Uni<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _8\"></span>(en <span class=\"_ _7\"></span>adelante <span class=\"_ _6\"></span>NIIF-UE) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>aprobadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>Reglamentos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Comisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Europea y <span class=\"_ _0\"></span>que est\u00e1n <span class=\"_ _0\"></span>vigentes al <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023<span class=\"ls9\">, <span class=\"_ _0\"></span></span>con las <span class=\"_ _0\"></span>interpretaciones CINIIF y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on la legislaci\u00f3n </span><span style=\"display:inherit;clear:left;\">mercantil aplicable <span class=\"_ _0\"></span>en Espa\u00f1a a la<span class=\"_ _0\"></span>s entidades que preparan informaci\u00f3n conforme a l<span class=\"_ _0\"></span>as NIIF<span class=\"_ _0\"></span>-UE. Las cuentas </span><span style=\"display:inherit;clear:left;\">anuales <span class=\"_ _6\"></span>consolidadas <span class=\"_ _6\"></span>han <span class=\"_ _8\"></span>sido <span class=\"_ _6\"></span>preparada<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>base <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _8\"></span>hist\u00f3rico, <span class=\"_ _6\"></span>excepto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>ciertos <span class=\"_ _6\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">pasivos financieros (incluidos los instrumentos financieros de<span class=\"_ _1\"></span>rivados), valorados a valor razonable<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>ndican <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>aplicado <span class=\"_ _e\"> </span>uniformemente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>ejercicios <span class=\"_ _8\"></span>que <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">presentan en estas cuentas anuales consolidadas, salvo que se indique lo contrario. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"> </span>presentes <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _8\"></span>anuales <span class=\"_ _d\"> </span>consolidadas, <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _8\"></span>elaborado <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>artir <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>registros <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontables <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas, <span class=\"_ _f\"> </span>S.A. <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>sus <span class=\"_ _a\"> </span>sociedades <span class=\"_ _a\"> </span>dependientes, <span class=\"_ _f\"> </span>presentan <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>imagen <span class=\"_ _a\"> </span>fiel <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>patrimonio </span><span style=\"display:inherit;clear:left;\">consolidado, <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>situaci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>31 <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>ciembre <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _d\"> </span>as\u00ed <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _8\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidados, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>patrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _7\"></span>consolidados <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio anual terminado en dicha fecha. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>preparaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cuentas <span class=\"_ _1\"></span>anuales <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>rreglo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las NIIF-<span class=\"ls12\">UE</span> <span class=\"_ _b\"></span>exige e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>uso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ciertas <span class=\"_ _b\"></span>estimaciones </span><span style=\"display:inherit;clear:left;\">contables <span class=\"_ _8\"></span>cr\u00edticas. <span class=\"_ _8\"></span>Tambi\u00e9n <span class=\"_ _8\"></span>exige <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>D<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>ejerza <span class=\"_ _8\"> </span>su <span class=\"_ _d\"> </span>juicio <span class=\"_ _6\"></span>en <span class=\"_ _d\"> </span>el <span class=\"_ _8\"></span>proceso <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>pol\u00edticas </span><span style=\"display:inherit;clear:left;\">contables del <span class=\"_ _0\"></span>Grupo<span class=\"ls9\">. <span class=\"_ _0\"></span></span>En la n<span class=\"_ _0\"></span>ota 4 s<span class=\"_ _0\"></span>e revelan l<span class=\"_ _0\"></span>as \u00e1reas que <span class=\"_ _0\"></span>implican un <span class=\"_ _0\"></span>mayor grado <span class=\"_ _0\"></span>de juicio o co<span class=\"_ _0\"></span>mplejidad o </span><span style=\"display:inherit;clear:left;\">las \u00e1reas donde las hip\u00f3tesis y estimaciones son significativas para las cuentas anuales consolidada<span class=\"ls13\">s.</span> </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>comparaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>informaci\u00f3n, <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"></span>presenta, <span class=\"_ _8\"></span>conju<span class=\"_ _0\"></span>ntamente <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>balance <span class=\"_ _8\"> </span>consolidado, <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">cuenta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _0\"></span>global <span class=\"_ _7\"></span>consolidado, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>efectivo </span><span style=\"display:inherit;clear:left;\">consolidado y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de cambios e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>patrimonio ne<span class=\"_ _0\"></span>to consolidado <span class=\"_ _0\"></span>para l<span class=\"_ _0\"></span>os ejercicios te<span class=\"_ _0\"></span>rmi<span class=\"_ _0\"></span>nados <span class=\"_ _0\"></span>el 31<span class=\"_ _0\"></span> de </span><span style=\"display:inherit;clear:left;\">diciembre de 2023 y 2022. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>presenta <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _7\"></span>comparativa <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>notas <span class=\"_ _6\"></span>explicativas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>memoria<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>consolidada <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>es </span><span style=\"display:inherit;clear:left;\">relevante para la mejor comprensi\u00f3n de las cuentas anuales consolidadas del<span class=\"_ _1\"></span> ejercicio en curso.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>cifras <span class=\"_ _7\"></span>contenidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>estas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>salvo <span class=\"_ _0\"></span>menci\u00f3n </span><span style=\"display:inherit;clear:left;\">expresa. <span class=\"_ _10\"> </span> </span><span style=\"display:inherit;clear:left;\">2.1.1. <span class=\"_ _11\"> </span><span class=\"fs5\">Cambios en pol\u00edtica<span class=\"_ _0\"></span>s contables y desglo<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Normas, modificaciones e <span class=\"_ _0\"></span>interpretaciones obligatorias para todos los ejercicios <span class=\"_ _7\"></span>comenzados </span></span><span style=\"display:inherit;clear:left;\">el 1 de enero de 2023: </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _0\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>aprobaci\u00f3n, <span class=\"_ _0\"></span>publicaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>entrad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _0\"></span>aplicado </span><span style=\"display:inherit;clear:left;\">las siguientes normas: </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 17 (Nueva norma): \u201cContratos de seguros\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 1 (Modificaci\u00f3n): \u201cDesglose de pol\u00edticas contables\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 8 (Modificaci\u00f3n)<span class=\"ff7\">: \u201cDefinici\u00f3n de estimaci\u00f3n contable\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>(M<span class=\"_ _0\"></span>odificaci\u00f3n): <span class=\"_ _1\"></span>\u201cImpuestos <span class=\"_ _b\"></span>diferidos <span class=\"ff4\">derivados <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>resultan de <span class=\"_ _b\"></span>una \u00fan<span class=\"_ _1\"></span>ica </span></span></span><span style=\"display:inherit;clear:left;\">transacci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>(Modificaci\u00f3n): <span class=\"_ _0\"></span>\u201cContratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>seguros<span class=\"_ _0\"></span></span>- <span class=\"_ _0\"></span>Aplicaci\u00f3n <span class=\"_ _0\"></span>inicial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IIF <span class=\"_ _0\"></span>9. <span class=\"_ _0\"></span>Informaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">comparativa\u201d<span class=\"ff4\">. </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 12 (Nueva norma): \u201cReforma fiscal</span>- <span class=\"_ _0\"></span>Regla Modelo Pilar Dos<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 16 (Modificaci\u00f3n): \u201cPasivos por arrendamiento en una venta con arrendamiento posterior\u201d<span class=\"_ _0\"></span></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>modificaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>interpretaciones <span class=\"_ _0\"></span>no h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tenido <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>significativo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Normas, <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>interpretaciones <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>todav\u00eda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>entrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _7\"></span>pero <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">pueden adoptar con anticipaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 1<span class=\"_ _0\"></span> (M<span class=\"_ _0\"></span>odificaci\u00f3n) <span class=\"ff7\">\u2013<span class=\"_ _0\"></span></span> <span class=\"ff7\">\u201cClasi<span class=\"_ _0\"></span>ficaci\u00f3n de <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>como co<span class=\"_ _0\"></span>rrientes y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>y, a<span class=\"_ _0\"></span>quellos sujetos </span></span></span><span style=\"display:inherit;clear:left;\">a covenants\u201d.<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 7 y NIIF 7 <span class=\"ff7\">(Modificaci\u00f3n):\u201d Acuerdos de financiaci\u00f3n con proveedores\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIIF <span class=\"ls8\">21</span> <span class=\"ff7\">(Modificaci\u00f3n): \u201c</span>Ausencia de convertibilidad<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentra <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>an\u00e1l<span class=\"_ _0\"></span>isis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los impactos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pudieran<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>llegar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tener <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>normativa <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">las cuentas anuales consolidadas, aunque no se espera que sean significativos.</span></span> </span><span style=\"display:inherit;clear:left;\">2.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Hechos relevantes <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.1 Ampliaci\u00f3n de capital </span></span><span style=\"display:inherit;clear:left;\">En mayo de <span class=\"_ _1\"></span>2023 la S<span class=\"_ _1\"></span>ociedad Dominante ha l<span class=\"_ _1\"></span>levado a ca<span class=\"_ _1\"></span>bo una ampliaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital, <span class=\"_ _1\"></span>por importe de <span class=\"_ _1\"></span>150.092 </span><span style=\"display:inherit;clear:left;\">miles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>2023 <span class=\"_ _e\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _e\"> </span>totalmente <span class=\"_ _d\"> </span>suscri<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>desembolsada. <span class=\"_ _e\"> </span>Esta </span><span style=\"display:inherit;clear:left;\">ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _7\"></span>responde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estrategia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reforzamiento <span class=\"_ _6\"></span>patrimonial <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>iquidez <span class=\"_ _7\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y de<span class=\"_ _1\"></span>scarbonizaci\u00f3n que el Grupo aborda.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Fruto <span class=\"_ _6\"></span><span class=\"ls8\">de</span> <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>reforzado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>solvencia <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">Desde <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>unto <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>li<span class=\"_ _0\"></span>quidez, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>destinad<span class=\"_ _0\"></span><span class=\"ls8\">o <span class=\"_ _e\"> </span></span>a <span class=\"_ _e\"> </span>cubrir<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>deuda <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>47,<span class=\"_ _1\"></span>5 <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>euros, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>resto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span>ve<span class=\"_ _1\"></span>z </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>esta, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>destinado <span class=\"_ _8\"> </span>proporcionalmente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>re<span class=\"_ _0\"></span>forzar <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>niveles <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">compa\u00f1\u00eda y <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _1\"></span>los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>operaciones a<span class=\"_ _1\"></span>sociados <span class=\"_ _1\"></span>al lanzamiento <span class=\"_ _b\"></span>del segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tecnolog\u00edas ba<span class=\"_ _1\"></span>ja<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">en carbono en una cantidad conjunta aproximada de 95 millones de euros. </span><span style=\"display:inherit;clear:left;\">Es d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>destacar t<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>unido <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _b\"></span>de capital, <span class=\"_ _b\"></span>la posici\u00f3n <span class=\"_ _b\"></span>de liquidez <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>compa\u00f1\u00eda se <span class=\"_ _b\"></span>ha visto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _d\"> </span>fortalecida <span class=\"_ _8\"> </span>gracias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>uperaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>financieros <span class=\"_ _8\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>segundo </span><span style=\"display:inherit;clear:left;\">semestre <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2022 y <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>especial <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>avance <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>de acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>cronogramas </span><span style=\"display:inherit;clear:left;\">acordados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>sin <span class=\"_ _b\"></span>incidencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>recientemente <span class=\"_ _b\"></span>contratados, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>progreso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>anes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eficiencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>activ<span class=\"_ _0\"></span>idades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _6\"></span><span class=\"ls8\">en<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">2023 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>lamaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>distintas <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>naturaleza <span class=\"_ _8\"></span>financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>\u00faltimos <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _0\"></span>(entre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destaca <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obtenci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>340 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Apoyo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Solvencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Empresas <span class=\"_ _8\"></span>Estrat\u00e9gicas). <span class=\"_ _8\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>seguimiento </span><span style=\"display:inherit;clear:left;\">constante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>necesidades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asegura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir </span><span style=\"display:inherit;clear:left;\">sus necesidades operativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>contexto <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>estiman<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>posici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>solvencia </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>ver\u00e1 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>trimestres <span class=\"_ _6\"></span>refo<span class=\"_ _0\"></span>rzada <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>avance <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>condiciones <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">normalidad <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>curso, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ueva <span class=\"_ _6\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>adjudicados <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.2. Conflicto en Ucrania </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nflicto <span class=\"_ _e\"> </span>b\u00e9lico <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Ucrania <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>pact\u00f3 <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>f<span class=\"_ _1\"></span>uerza <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>nuestras <span class=\"_ _e\"> </span>operaciones. <span class=\"_ _e\"> </span>Por <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>parte, <span class=\"_ _e\"> </span>fruto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">restricciones <span class=\"_ _7\"></span>impuestas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>organismos <span class=\"_ _7\"></span>internacionales, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un i<span class=\"_ _1\"></span>mporte de 234 millones de euros y que a la <span class=\"_ _1\"></span>fecha de </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _b\"></span>un grad<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>avance <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>4,7<span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>%, <span class=\"_ _1\"></span>restringiendo la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actividad <span class=\"_ _b\"></span>en Rus<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>sanciones </span><span style=\"display:inherit;clear:left;\">impuestas. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"></span>otra <span class=\"_ _8\"></span>parte, <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>conflicto <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Ucrania <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>afectado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _6\"></span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>estabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mercados, </span><span style=\"display:inherit;clear:left;\">especialmente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _b\"></span>geogr\u00e1ficas <span class=\"_ _b\"></span>pr\u00f3ximas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conflicto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>sentido, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>generado <span class=\"_ _b\"></span>disrupciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importantes <span class=\"_ _b\"></span>en toda <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cadena <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sum<span class=\"_ _0\"></span>inistro <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>industria <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ingenier\u00eda <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _b\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ector <span class=\"_ _b\"></span>energ\u00e9tico. </span><span style=\"display:inherit;clear:left;\">Esto se <span class=\"_ _1\"></span>ha traducido, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente, e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>significativa ine<span class=\"_ _1\"></span>stabilidad de <span class=\"_ _1\"></span>las ofertas d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>proveedores y f<span class=\"_ _1\"></span>alta </span><span style=\"display:inherit;clear:left;\">de disponibilidad de recursos.   </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 e<span class=\"_ _0\"></span>l Grup<span class=\"_ _0\"></span>o h<span class=\"_ _0\"></span>a alc<span class=\"_ _0\"></span>anzado acuerdos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>arios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los p<span class=\"_ _0\"></span>royectos m\u00e1s </span><span style=\"display:inherit;clear:left;\">afectados <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>consecuencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>guerra <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>derivadas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>formaliz\u00e1ndose <span class=\"_ _0\"></span>adendas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>modificaciones <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"> </span>originales. <span class=\"_ _8\"></span>Esto <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>permitido <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mitigar <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente pre<span class=\"_ _1\"></span>vistos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Lo m\u00e1s<span class=\"_ _1\"></span> rel<span class=\"_ _1\"></span>evante ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>condiciones de <span class=\"_ _b\"></span>mercado, tanto<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>oferta como <span class=\"_ _b\"></span>de pr<span class=\"_ _1\"></span>ecios, gen<span class=\"_ _1\"></span>erado por<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el shock externo del <span class=\"_ _1\"></span>conflicto y <span class=\"_ _1\"></span>sus consecuencias globales. <span class=\"_ _b\"></span>Dura<span class=\"_ _0\"></span>nte el 2023 <span class=\"_ _1\"></span>se han vivido <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>srupciones en l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cadenas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>g\u00edstica, <span class=\"_ _6\"></span>escasez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>obra <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lugares <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>Po<span class=\"_ _0\"></span>lonia, <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>bida <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">precios <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>global <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span><span class=\"ls8\">en<span class=\"ls0\"> <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>subidas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>generalizado <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>compensar <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>impactos </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>buena <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>permitido <span class=\"_ _7\"></span>mitigar <span class=\"_ _7\"></span>estos <span class=\"_ _7\"></span>imp<span class=\"_ _7\"></span>actos, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _7\"></span>con </span><span style=\"display:inherit;clear:left;\">clientes antes descritos, con pol\u00edticas de eficiencia a niv<span class=\"_ _0\"></span>el global para mantener los costes de estructura y con </span><span style=\"display:inherit;clear:left;\">una pol\u00edtica financiera <span class=\"_ _1\"></span>adecuada, ver <span class=\"_ _1\"></span>notas 10 y <span class=\"_ _1\"></span>20, para <span class=\"_ _1\"></span>mitigar el impacto de <span class=\"_ _b\"></span>la subida de tipos de i<span class=\"_ _1\"></span>nter\u00e9s<span class=\"_ _0\"></span> as\u00ed </span><span style=\"display:inherit;clear:left;\">como la gesti\u00f3n de los derechos de uso sobre activos alquilados. </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.3. Efectos COVID </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la COVID <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>reducido s<span class=\"_ _0\"></span>ustancialmente en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>estabilizado a </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>afectados<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _b\"></span>alcanzados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>efecto <span class=\"_ _8\"> </span>neto <span class=\"_ _8\"> </span>acumulado<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>COVID-19 <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pandemia <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _8\"> </span>aproximada <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>165 </span><span style=\"display:inherit;clear:left;\">millones de euros, lo q<span class=\"_ _0\"></span>ue supone un<span class=\"ls8\">a </span>reducci\u00f3n <span class=\"ls8\">de <span class=\"lsf\">83</span></span> m<span class=\"_ _0\"></span>illones de euros respecto del ejercicio anterior de<span class=\"_ _0\"></span>bido </span><span style=\"display:inherit;clear:left;\">a los acuerdos alcanzados <span class=\"_ _0\"></span>de compensaci\u00f3n por estos conceptos durante 2023<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>De acuerdo con el <span class=\"_ _0\"></span>criterio de </span><span style=\"display:inherit;clear:left;\">grado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>avance, <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>2023 <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>registrado <span class=\"_ _d\"> </span>183 <span class=\"_ _6\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _6\"></span>Del <span class=\"_ _8\"></span>efecto <span class=\"_ _6\"></span>neto </span><span style=\"display:inherit;clear:left;\">acumulado <span class=\"_ _7\"></span>comentado <span class=\"_ _0\"></span><span class=\"ls8\">51 <span class=\"_ _0\"></span></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>indirectos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperables<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">nuestros <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>114 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>vinculados <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Teesside <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>terminaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">cliente en abril de 2021.</span></span> </span><span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span></span> </span><span style=\"display:inherit;clear:left;\">2.4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Informaci\u00f3n finan<span class=\"_ _0\"></span>ciera por segment<span class=\"_ _0\"></span>os </span></span><span style=\"display:inherit;clear:left;\">La informaci\u00f3n so<span class=\"_ _0\"></span>bre los <span class=\"_ _0\"></span>segmentos se presenta <span class=\"_ _0\"></span>de acue<span class=\"_ _0\"></span>rdo con l<span class=\"_ _0\"></span>a informaci\u00f3n interna que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>suministra a la </span><span style=\"display:inherit;clear:left;\">m\u00e1xima autoridad <span class=\"lsf\">de<span class=\"_ _0\"></span></span> toma de decisiones (ver nota <span class=\"ls8\">5)</span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>pol\u00edticas <span class=\"_ _6\"></span>contables <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>segmentos <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ismas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>aplican <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>descritas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>figura <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>act\u00faa <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00e1xima <span class=\"_ _0\"></span>autoridad <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la to<span class=\"_ _0\"></span>ma de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decisiones es <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Consejo de Administraci\u00f3n de la Sociedad Dominante.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.5.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Transacciones en moned<span class=\"_ _0\"></span>a extranjera<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Moneda funcional y presentaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las partidas de cada una de <span class=\"_ _1\"></span>las entidades del Grupo incluida<span class=\"_ _1\"></span>s en las presentes cuentas an<span class=\"_ _1\"></span>uales consolidadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>utilizando la <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>entorno econ\u00f3mico <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que la<span class=\"_ _0\"></span> entidad <span class=\"_ _0\"></span>opera<span class=\"_ _7\"></span>, moneda <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>afecta </span><span style=\"display:inherit;clear:left;\">fundamentalmente <span class=\"_\"> </span>a <span class=\"_\"> </span>los <span class=\"_\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_\"> </span>y <span class=\"_\"> </span>gastos <span class=\"_\"> </span>(<span class=\"ff7\">\u201c</span>moneda <span class=\"_\"> </span>funcional<span class=\"_ _0\"></span><span class=\"ff7\">\u201d</span>). <span class=\"_\"> </span>Las <span class=\"_\"> </span>cuentas <span class=\"_\"> </span>anuales <span class=\"_\"> </span>consolidadas<span class=\"_ _0\"></span> <span class=\"_\"> </span>se </span><span style=\"display:inherit;clear:left;\">presentan en euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Transacciones y saldos </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>convierten <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcional <span class=\"_ _7\"></span>utilizando <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>cambio </span><span style=\"display:inherit;clear:left;\">vigentes <span class=\"_ _0\"></span>en las<span class=\"_ _0\"></span> fechas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>transacciones. Las <span class=\"_ _7\"></span>p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>extranjera qu<span class=\"_ _0\"></span>e resultan <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la liquidaci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _1\"></span>stas tran<span class=\"_ _1\"></span>sacciones y d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>conversi\u00f3n a lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>tipos de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>de cierre <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>os activos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>asivos </span><span style=\"display:inherit;clear:left;\">monetarios <span class=\"_ _1\"></span>denominados e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>moneda e<span class=\"_ _1\"></span>xtranjera <span class=\"_ _1\"></span>se rec<span class=\"_ _1\"></span>onocen en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados consolidada, ex<span class=\"_ _1\"></span>cepto </span><span style=\"display:inherit;clear:left;\">si se difieren en otro resultado global consolidado como las cobertu<span class=\"_ _0\"></span>ras de flujos de efect<span class=\"_ _1\"></span>ivo cualificadas<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resentan en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _0\"></span>consolidada <span class=\"_ _7\"></span><span class=\"lsf\">en </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _1\"></span>l\u00ednea d<span class=\"_ _1\"></span>e <span class=\"ff7\">\u201cP<span class=\"_ _1\"></span>\u00e9rdidas<span class=\"ff4\">/Ganancias </span>netas <span class=\"_ _b\"></span>por transaccione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>moneda extranj<span class=\"_ _1\"></span>era\u201d <span class=\"_ _1\"></span>incluida <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>de \u201c<span class=\"ff4\">Resultados </span></span></span><span style=\"display:inherit;clear:left;\">financieros\u201d<span class=\"ff4\"> (Ver nota 25). </span></span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Entidades del Grupo </span></span><span style=\"display:inherit;clear:left;\">Los resultados y el balance <span class=\"_ _0\"></span><span class=\"ls8\">de</span> todas las entidades del Grupo que ti<span class=\"_ _0\"></span>enen una moneda funcional diferente de la </span><span style=\"display:inherit;clear:left;\">moneda de presentaci\u00f3n se convierten a la moneda de presentaci\u00f3n como sigue: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Los <span class=\"_ _b\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>presentado s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>convierten <span class=\"_ _b\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cierre <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>fecha </span></span><span style=\"display:inherit;clear:left;\">del balance;  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Los ingresos <span class=\"_ _b\"></span>y gastos de <span class=\"_ _b\"></span>la cu<span class=\"_ _1\"></span>enta de <span class=\"_ _b\"></span>resultados<span class=\"_ _7\"></span> <span class=\"_ _b\"></span>y del <span class=\"_ _1\"></span>estado del <span class=\"_ _b\"></span>resultado global se <span class=\"_ _1\"></span>convierten <span class=\"_ _1\"></span>a t<span class=\"_ _1\"></span>ipo </span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _6\"></span>medio; <span class=\"_ _8\"></span>excepto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>sociedades <span class=\"_ _6\"></span>presentes <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>Turqu\u00eda <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Argentin<span class=\"_ _0\"></span>a, <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>tener <span class=\"_ _8\"></span>ambos </span><span style=\"display:inherit;clear:left;\">pa\u00edses <span class=\"_ _0\"></span>econom\u00edas <span class=\"_ _7\"></span>hiperinflacionarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _0\"></span>29, <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>plicado el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">cambio de cierre del ejercicio 2023 (ver nota 2.28). </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _e\"> </span>partidas <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _d\"> </span>neto <span class=\"_ _e\"> </span>(excepto <span class=\"_ _e\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados) <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>convie<span class=\"_ _0\"></span>rten <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>tipo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cambio </span></span><span style=\"display:inherit;clear:left;\">hist\u00f3rico. </span><span style=\"display:inherit;clear:left;\">Todas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _b\"></span>resultantes <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>separado <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>otro <span class=\"_ _b\"></span>resultado </span><span style=\"display:inherit;clear:left;\">global consolidado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ajustes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>que surgen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>extranjera </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _8\"></span>tratan <span class=\"_ _6\"></span>como <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>extranjera <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>nvierten <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cierre.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>L<span class=\"_ _0\"></span>as </span><span style=\"display:inherit;clear:left;\">diferencias de cambio que surgen se reconocen <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span><span class=\"ff7\">\u201c</span>Diferencias de cambio en la conversi\u00f3n de negocio<span class=\"_ _1\"></span>s en el </span><span style=\"display:inherit;clear:left;\">extranjero\u201d<span class=\"ff4\"> dentro del Estado del Resultado Global Consolidado. </span></span><span style=\"display:inherit;clear:left;\">2.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Inmovilizado materia<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>igue <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">por su<span class=\"_ _0\"></span> coste i<span class=\"_ _0\"></span>nicial menos l<span class=\"_ _0\"></span>a amortizaci\u00f3n y<span class=\"_ _0\"></span> las p\u00e9<span class=\"_ _0\"></span>rdidas por deterioro <span class=\"_ _0\"></span>acumuladas correspondientes, excepto </span><span style=\"display:inherit;clear:left;\">en el caso de los terrenos, que no se amortizan y se presentan netos de las p\u00e9rdidas por deterioro. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>hist\u00f3rico <span class=\"_ _e\"> </span>inicial <span class=\"_ _d\"> </span>incluye <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>g<span class=\"_ _1\"></span>astos <span class=\"_ _e\"> </span>directamente <span class=\"_ _d\"> </span>atribuibles <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _d\"> </span>elementos <span class=\"_ _e\"> </span><span class=\"lsf\">de </span></span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>costes p<span class=\"_ _1\"></span>osteriores <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluyen <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>activo, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>ando <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>futuros </span><span style=\"display:inherit;clear:left;\">asociados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>elementos vayan <span class=\"_ _b\"></span>a fluir <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y el <span class=\"_ _b\"></span>coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>elemento <span class=\"_ _1\"></span>pueda <span class=\"_ _b\"></span>determinarse de <span class=\"_ _b\"></span>forma f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>able. </span><span style=\"display:inherit;clear:left;\">Con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _d\"> </span>general, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>mantenimiento <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada durante el ejercicio en que se incurre en ellos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se calcula <span class=\"_ _b\"></span>usando el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>vidas \u00fatil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimadas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>valor </span><span style=\"display:inherit;clear:left;\">residual de los activos. Las vidas \u00fatiles estimadas de las disti<span class=\"_ _1\"></span>ntas categor\u00edas de activos son las siguientes:<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Clasificaci\u00f3n / Elementos </span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">Vida \u00fatil </span></span><span style=\"display:inherit;clear:left;\">Construcciones y naves industriales </span><span style=\"display:inherit;clear:left;\">25<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones y Maquinaria </span><span style=\"display:inherit;clear:left;\">5 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10</span><span style=\"display:inherit;clear:left;\">    <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones complejas y generales </span><span style=\"display:inherit;clear:left;\">12<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">17<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Mobiliario y equipo de oficina </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Equipos para proceso de informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Otro Inmovilizado </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fech<span class=\"_ _1\"></span>a de cada balance.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando el importe en libros de<span class=\"_ _1\"></span> un activo es superior a s<span class=\"_ _1\"></span>u importe <span class=\"_ _0\"></span>recuperable estimado, su <span class=\"_ _1\"></span>valor se reduce de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">forma inmediata hasta su importe recuperable. </span><span style=\"display:inherit;clear:left;\">Las p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta de <span class=\"_ _b\"></span>inmovilizado material <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>calculan <span class=\"_ _1\"></span>comparando los <span class=\"_ _b\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>tenidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span><span class=\"ff7\">\u201cOtros <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de </span></span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n\u201d <span class=\"_ _7\"></span><span class=\"ff4 ls8\">u <span class=\"_ _7\"></span></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d. <span class=\"_ _7\"></span><span class=\"ff4\">Los <span class=\"_ _7\"></span>trabajos <span class=\"_ _7\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">valoran por su coste de producci\u00f3n y figuran como ingreso e<span class=\"_ _1\"></span>n la cuenta de <span class=\"_ _0\"></span>resultados consolidada<span class=\"ls9\">. </span></span></span> </span><span style=\"display:inherit;clear:left;\">2.7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Programas inform\u00e1ticos </span></span><span style=\"display:inherit;clear:left;\">Las l<span class=\"_ _0\"></span>icencias para <span class=\"_ _0\"></span>programas inform\u00e1ticos <span class=\"_ _0\"></span>adquiridas se<span class=\"_ _0\"></span> capitalizan <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">incurrido <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquirirlas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>prepararlas <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>programa <span class=\"_ _7\"></span>espec\u00edfico. <span class=\"_ _0\"></span>Estos <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _7\"></span>durante </span><span style=\"display:inherit;clear:left;\">sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>relacionados <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>mantenimiento <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>programas <span class=\"_ _6\"></span>info<span class=\"_ _0\"></span>rm\u00e1ticos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _0\"></span>onocen <span class=\"_ _6\"></span>como </span><span style=\"display:inherit;clear:left;\">gasto <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>ellos. <span class=\"_ _d\"> </span>Los <span class=\"_ _d\"> </span>costes <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>irectamente <span class=\"_ _d\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pro<span class=\"_ _0\"></span>gramas </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticos <span class=\"_ _e\"> </span>\u00fanicos <span class=\"_ _e\"> </span>e <span class=\"_\"> </span>identificables <span class=\"_ _e\"> </span>controlados <span class=\"_ _e\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>que <span class=\"_ _e\"> </span>sea <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>va<span class=\"_ _1\"></span>yan <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>gener<span class=\"_ _1\"></span>ar </span><span style=\"display:inherit;clear:left;\">beneficios econ\u00f3mic<span class=\"_ _1\"></span>os superio<span class=\"_ _1\"></span>res a <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>de un <span class=\"_ _b\"></span>a\u00f1o, se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>activos int<span class=\"_ _1\"></span>angibles.<span class=\"_ _7\"></span> </span><span style=\"display:inherit;clear:left;\"> Los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>directos <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _b\"></span>inform\u00e1ticos y <span class=\"_ _b\"></span>un porcentaj<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">adecuado de gastos <span class=\"_ _1\"></span>generales. Los costes <span class=\"_ _1\"></span>de desarrollo de <span class=\"_ _1\"></span>programas inform\u00e1ticos <span class=\"_ _1\"></span>reconocidos como <span class=\"_ _1\"></span>activos </span><span style=\"display:inherit;clear:left;\">se amortizan durante sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Concesiones </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>oncesiones <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ref<span class=\"_ _1\"></span>ieren <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>autorizaci\u00f3n <span class=\"_ _d\"> </span>administrativa <span class=\"_ _e\"> </span>concedida <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>arios <span class=\"_ _e\"> </span>A<span class=\"_ _1\"></span>yuntamientos <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">construcci\u00f3n <span class=\"_ _a\"> </span>y <span class=\"_\"> </span>pos<span class=\"_ _0\"></span>terior <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>xplotaci\u00f3n, <span class=\"_ _a\"> </span>durante <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span>terminado <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>respectivos <span class=\"_ _a\"> </span>contratos, <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">aparcamiento<span class=\"ls16\">s <span class=\"_\"> </span></span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>otros <span class=\"_\"> </span>bienes<span class=\"ls9\">. <span class=\"_\"> </span></span>El <span class=\"_\"> </span>tratamient<span class=\"_ _1\"></span>o <span class=\"_\"> </span>contable <span class=\"_\"> </span>de <span class=\"_\"> </span>estos <span class=\"_\"> </span>activos <span class=\"_\"> </span>ha <span class=\"_\"> </span>sido <span class=\"_\"> </span>defi<span class=\"_ _1\"></span>nido <span class=\"_ _a\"> </span>a <span class=\"_\"> </span>partir <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>bienes <span class=\"_ _7\"></span>objeto<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable </span><span style=\"display:inherit;clear:left;\">(entendiendo c<span class=\"_ _0\"></span>omo tal <span class=\"_ _0\"></span>el que <span class=\"_ _0\"></span>surge <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>construcci\u00f3n<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>que e<span class=\"_ _0\"></span>s el <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>estable <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del coste<span class=\"_ _0\"></span>). Una </span><span style=\"display:inherit;clear:left;\">vez q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>empieza <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xplotaci\u00f3n <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>sujetos <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>concesi\u00f3n, los <span class=\"_ _b\"></span>cobros por <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>distintas </span><span style=\"display:inherit;clear:left;\">concesiones se reconocen como ingresos ordinarios, l<span class=\"_ _1\"></span>os gastos de explotaci\u00f3n se recono<span class=\"_ _1\"></span>cen como gastos del </span><span style=\"display:inherit;clear:left;\">ejer<span class=\"ls0\">cicio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _d\"> </span>intangible <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>forma <span class=\"_ _8\"> </span>lineal <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>duraci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">concesi\u00f3n. A <span class=\"_ _b\"></span>cada cierre <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>visa la r<span class=\"_ _1\"></span>entabilidad del <span class=\"_ _b\"></span>proyecto para <span class=\"_ _b\"></span>ev<span class=\"_ _0\"></span>aluar <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>i e<span class=\"_ _1\"></span>xiste alg\u00fan <span class=\"_ _b\"></span>indicador de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdid<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">de valor por no ser recuperables los activos en relaci\u00f3n con los ingresos generados <span class=\"_ _1\"></span>por su explotaci\u00f3n.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>oncesionario <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>obligado <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>efectuar, <span class=\"_ _6\"></span>durante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ida <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>reparaci\u00f3n <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">mantenimiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>instalaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>acondicionamiento <span class=\"_ _8\"></span>adecuado. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reparaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">conservaci\u00f3n se reconocen en l<span class=\"_ _0\"></span>a cuenta de <span class=\"_ _0\"></span>resultados<span class=\"ls9\">. </span>No se han <span class=\"_ _0\"></span>reconocido pasivos al ser <span class=\"_ _0\"></span><span class=\"lsf\">el</span> va<span class=\"_ _0\"></span>lor actual de </span><span style=\"display:inherit;clear:left;\">la obligaci\u00f3n no significativo. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Gastos de investigaci\u00f3n y desarrollo </span></span><span style=\"display:inherit;clear:left;\">Los gastos de in<span class=\"_ _0\"></span>vestigaci\u00f3n se reconocen como un gasto cuando se i<span class=\"_ _0\"></span>ncurre en ellos. Los costes i<span class=\"_ _0\"></span>ncurridos en </span><span style=\"display:inherit;clear:left;\">proyectos de desarrollo se reconocen como activo intangible cuando se cumplen los siguientes requisitos: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>tangible <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>forma <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>estar </span></span><span style=\"display:inherit;clear:left;\">disponible para su utilizaci\u00f3n o su venta; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La direcci\u00f3n tiene intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, par<span class=\"_ _1\"></span>a usarlo o venderlo;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe la capacidad para utilizar o vender el activo intangible<span class=\"_ _1\"></span>;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es <span class=\"_ _e\"> </span>posible <span class=\"_\"> </span>de<span class=\"_ _1\"></span>mostrar <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>forma <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>intangible <span class=\"_ _e\"> </span>va<span class=\"_ _0\"></span>ya <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>probables <span class=\"_\"> </span>ben<span class=\"_ _1\"></span>eficios </span></span><span style=\"display:inherit;clear:left;\">econ\u00f3micos en el futuro; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe disponibilidad de <span class=\"_ _b\"></span>los adecuados recursos t\u00e9cnic<span class=\"_ _1\"></span>os, financieros o <span class=\"_ _b\"></span>de otro tipo, para <span class=\"_ _b\"></span>com<span class=\"_ _0\"></span>pletar e<span class=\"_ _1\"></span>l </span></span><span style=\"display:inherit;clear:left;\">desarrollo y para utilizar o vender el activo intangible; y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es posible valorar, de for<span class=\"_ _1\"></span>ma fiable, el desembolso <span class=\"_ _1\"></span>atribuible al activo intan<span class=\"_ _1\"></span>gible durante su desarrollo.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Otros <span class=\"_ _6\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incurre <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>ellos. <span class=\"_ _8\"></span>Los <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo </span><span style=\"display:inherit;clear:left;\">previamente reconocidos como un gasto no se reconocen como un activo en un ejercicio <span class=\"_ _1\"></span>posterior. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _b\"></span>recibidos <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>subvenciones p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>yectos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _b\"></span>y d<span class=\"_ _1\"></span>esarrollo <span class=\"_ _b\"></span>se aplican <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>resultados </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>onocimiento <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>investigaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">desarrollo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.8.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Derechos de uso sob<span class=\"_ _0\"></span>re activos alqu<span class=\"_ _0\"></span>ilados y deuda financie<span class=\"_ _0\"></span>ra asociada <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _6\"></span>sobre <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>alquilados <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _8\"></span>asociada <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>mismos <span class=\"_ _8\"></span>representan <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">derecho <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cuesti\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>hacer <span class=\"_ _7\"></span>pagos <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>virtud <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>arrendamiento, </span><span style=\"display:inherit;clear:left;\">respectivamente. </span><span style=\"display:inherit;clear:left;\">Los activos por derecho de uso sobre activos alquilados se valoran a coste que comprende lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El importe de la valoraci\u00f3n inicial del pasivo por arrendamiento, </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>cualquier <span class=\"_ _e\"> </span>pago <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>arrendamiento <span class=\"_ _d\"> </span>hecho <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>o <span class=\"_ _e\"> </span>antes <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>comienzo, <span class=\"_ _e\"> </span>menos <span class=\"_ _d\"> </span>cualquier </span></span><span style=\"display:inherit;clear:left;\">incentivo por arrendamiento recibido. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>cualquier coste directo inicial, y </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>costes de restauraci\u00f3n. </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>activos <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>derecho <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>uso <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>amortizan <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>forma <span class=\"_ _d\"> </span>lineal <span class=\"_ _d\"> </span>durante <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>vida <span class=\"_ _8\"> </span>\u00fatil <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">arrendamiento, el menor de los dos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>asociada <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>derecho <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>alquilados <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">pagos por arrendamiento. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>descuentan <span class=\"_ _7\"></span>usando <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>remental <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>endeudamiento<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendatario<span class=\"ls17\">, </span></span><span style=\"display:inherit;clear:left;\">siendo \u00e9ste el<span class=\"_ _0\"></span> tipo que el arrendatario individual tendr\u00eda que pagar para pedir prestados los fondos necesarios </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _8\"></span>obtener <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>similar <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>entorno <span class=\"_ _8\"> </span>econ\u00f3mico <span class=\"_ _8\"></span>similar <span class=\"_ _8\"></span>con </span><span style=\"display:inherit;clear:left;\">t\u00e9rminos, garant\u00edas y condiciones similares. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>expuesto <span class=\"_ _b\"></span>a potenciales <span class=\"_ _b\"></span>inc<span class=\"_ _0\"></span>rementos <span class=\"_ _b\"></span>futuros en <span class=\"_ _b\"></span>los pagos <span class=\"_ _b\"></span>por arr<span class=\"_ _1\"></span>endamiento <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>sado <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>\u00edndice </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>ti<span class=\"_ _0\"></span>po, <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _6\"></span>incluidos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>tienen <span class=\"_ _7\"></span>efecto<span class=\"_ _0\"></span>. <span class=\"_ _7\"></span>En <span class=\"_ _6\"></span>ese <span class=\"_ _7\"></span>momento, <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">pasivo por arrendamiento se eval\u00faa de nuevo y se ajusta contra el activo por derecho de uso. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>pagos <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>asignan <span class=\"_ _8\"></span>entre <span class=\"_ _8\"> </span>pri<span class=\"_ _0\"></span>ncipal <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>coste <span class=\"_ _8\"></span>financiero. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>coste <span class=\"_ _d\"> </span>financiero <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>carga <span class=\"_ _8\"> </span>a </span><span style=\"display:inherit;clear:left;\">resultados durante <span class=\"_ _b\"></span>el per\u00edodo <span class=\"_ _1\"></span>de arrendamiento <span class=\"_ _b\"></span>de forma qu<span class=\"_ _1\"></span>e produzcan <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n ti<span class=\"_ _1\"></span>po de <span class=\"_ _b\"></span>inter\u00e9s peri\u00f3dico <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstante </span><span style=\"display:inherit;clear:left;\">sobre el saldo restante del pasivo para cada pe<span class=\"_ _0\"></span>r\u00edodo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>arrendamientos <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>determina <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cancelable. <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>tenga </span><span style=\"display:inherit;clear:left;\">una opci\u00f3n unilateral de ampliaci\u00f3n o terminaci\u00f3n y exista certeza razonable de que se ejercitar\u00e1 dicha opci\u00f3n </span><span style=\"display:inherit;clear:left;\">se considerar\u00e1 tambi\u00e9n <span class=\"_ _1\"></span>el correspondiente pla<span class=\"_ _1\"></span>zo de ampliaci\u00f3n <span class=\"_ _1\"></span>o termina<span class=\"_ _0\"></span>ci\u00f3n anticipada. El <span class=\"_ _1\"></span>plazo m\u00e1ximo qu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>estima para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>renovaci\u00f3n de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>3 a\u00f1os <span class=\"_ _0\"></span>ya qu<span class=\"_ _0\"></span>e no <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>certeza razonable d<span class=\"_ _0\"></span>e que <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>aya </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>prorrogar <span class=\"_ _0\"></span>m\u00e1s a<span class=\"_ _0\"></span>ll\u00e1 de <span class=\"_ _0\"></span>ese <span class=\"_ _0\"></span>per\u00edodo<span class=\"_ _0\"></span>, en <span class=\"_ _0\"></span>l\u00ednea c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la vida <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>royectos en <span class=\"_ _0\"></span>sede. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">caso <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>alquiler <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>oficinas <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>sociedades <span class=\"_ _6\"></span>cuya <span class=\"_ _8\"></span>duraci\u00f3n <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>li<span class=\"_ _0\"></span>gada <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>royecto <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>desarrollan, <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edodo m\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>renovaci\u00f3n ser\u00e1 <span class=\"_ _0\"></span>de 3 <span class=\"_ _0\"></span>a\u00f1os siempre <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>uando no <span class=\"_ _0\"></span>exceda la <span class=\"_ _0\"></span>duraci\u00f3n restante <span class=\"_ _0\"></span>del proyecto </span><span style=\"display:inherit;clear:left;\">en curso. </span><span style=\"display:inherit;clear:left;\">El plazo de <span class=\"_ _1\"></span>arrendamiento se vuelve a <span class=\"_ _b\"></span>evalua<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>si una opci\u00f3n realmente se e<span class=\"_ _1\"></span>jerce (o no ejerce) o <span class=\"_ _1\"></span>el Grupo l<span class=\"_ _1\"></span>lega </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>estar obligado <span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>jercerla (<span class=\"_ _0\"></span>o n<span class=\"_ _0\"></span>o ejercerla). <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>evaluaci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>certeza <span class=\"_ _0\"></span>razonable se<span class=\"_ _0\"></span> revisa <span class=\"_ _0\"></span>s\u00f3lo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ocurre un </span><span style=\"display:inherit;clear:left;\">evento o un c<span class=\"_ _0\"></span>ambio significativo en las c<span class=\"_ _0\"></span>ircunstancias que afecta a esta evaluaci\u00f3n y <span class=\"_ _0\"></span>que est<span class=\"_ _0\"></span>\u00e1 bajo control <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">arrendatario, consider\u00e1ndose causas de fuerza mayor que puedan producirse.</span></span> </span><span style=\"display:inherit;clear:left;\">2.9.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Costes por intereses<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>incurridos <span class=\"_ _8\"></span>para <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cualquier <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"></span>apto <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>capitalizan <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">periodo <span class=\"_ _0\"></span>de ti<span class=\"_ _0\"></span>empo que <span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ecesario p<span class=\"_ _0\"></span>ara completar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>preparar el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>para el<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pretende. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>resto </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">2.10.<span class=\"ls0\"> P\u00e9rdidas por deterioro de<span class=\"_ _0\"></span> valor de los activo<span class=\"_ _0\"></span>s no fin<span class=\"_ _0\"></span>ancieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>someten<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>anualmente<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">pruebas <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>valor. <span class=\"_ _7\"></span>A <span class=\"_ _0\"></span>cada <span class=\"_ _7\"></span>cierre <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>revisa <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>sujetos <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>amortizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">para verificar si existe alg\u00fan <span class=\"_ _1\"></span>suceso o cambio en las<span class=\"_ _1\"></span> circunstancias que indique que <span class=\"_ _1\"></span>el importe en libros pu<span class=\"_ _1\"></span>ede </span><span style=\"display:inherit;clear:left;\">no ser recuperable. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>excede <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo menos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta o <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de u<span class=\"_ _0\"></span>so, el </span><span style=\"display:inherit;clear:left;\">mayor <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>dos. <span class=\"_ _8\"></span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>asignadas <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>reversibles<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>A <span class=\"_ _8\"></span>efectos <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">evaluar <span class=\"_ _1\"></span>las p<span class=\"_ _1\"></span>\u00e9rdidas por<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>terioro d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor, <span class=\"_ _1\"></span>los a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>agrupan <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>UGE, <span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ecir <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">se generan flujos <span class=\"_ _1\"></span>de efectivo i<span class=\"_ _1\"></span>dentificables por s<span class=\"_ _1\"></span>eparado. La <span class=\"_ _1\"></span>p\u00e9rdida por deterioro se reconoce e<span class=\"_ _1\"></span>n la cu<span class=\"_ _1\"></span>enta de </span><span style=\"display:inherit;clear:left;\">resultados. </span><span style=\"display:inherit;clear:left;\">La posible reversi\u00f3n <span class=\"_ _1\"></span>de p\u00e9rdid<span class=\"_ _1\"></span>as por deterioro de valor <span class=\"_ _1\"></span>de activos no <span class=\"_ _b\"></span>financieros distintos al fondo <span class=\"_ _1\"></span>de comercio </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>sufran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>deterioros <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>revisa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>to<span class=\"_ _0\"></span>das <span class=\"_ _7\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>fechas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _7\"></span>esta <span class=\"_ _6\"></span>informaci\u00f3n </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">financiera.</span></span> </span><span style=\"display:inherit;clear:left;\">2.11.<span class=\"ls0\"> Activos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Clasificaci\u00f3n  </span></span><span style=\"display:inherit;clear:left;\">La clasificaci\u00f3n depende de <span class=\"_ _0\"></span>la categor\u00eda de <span class=\"_ _0\"></span>valoraci\u00f3n que se determina sobre <span class=\"_ _0\"></span>la base del modelo de negocio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_\"> </span>caja <span class=\"_\"> </span>contractuales, <span class=\"_\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_\"> </span><span class=\"ls13\">s\u00f3</span>lo <span class=\"_\"> </span>reclasifica <span class=\"_\"> </span>las <span class=\"_\"> </span>inversiones <span class=\"_\"> </span>en </span><span style=\"display:inherit;clear:left;\">instrumentos de deuda cuando y solo cuando cambia su modelo de negocio para gestionar dichos activos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>clasifica<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sus a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>financieros en <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _b\"></span>categor\u00edas: activos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>valor razonabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>con </span><span style=\"display:inherit;clear:left;\">cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados, <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>global, <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>activos </span><span style=\"display:inherit;clear:left;\">financieros a coste amortizado.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span></span> </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span></span> </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span></span> </span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span></span> </span><span style=\"display:inherit;clear:left;\">g)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Compensaci\u00f3n de instrumentos financieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>compensan <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>consolidado, <span class=\"_ _0\"></span>cuando </span><span style=\"display:inherit;clear:left;\">existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho, <span class=\"_ _0\"></span>exigible<span class=\"_ _0\"></span> le<span class=\"_ _0\"></span>galmente, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>intenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de liquidar por el neto, o de realizar el activo y cancelar el pasivo simult\u00e1neamente. </span><span style=\"display:inherit;clear:left;\">El derecho legalmente exigible<span class=\"_ _1\"></span> no debe ser contingente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dependiendo de hechos<span class=\"_ _1\"></span> futuros y debe ser e<span class=\"_ _1\"></span>xigible en </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">el curso <span class=\"_ _b\"></span>normal del <span class=\"_ _b\"></span>negocio y <span class=\"_ _b\"></span>en caso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incumplimiento, <span class=\"_ _1\"></span>insolvencia o <span class=\"_ _b\"></span>quiebra de <span class=\"_ _b\"></span>la sociedad <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contraparte.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">2.12.<span class=\"ls0\"> Existencias </span></span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de existencias incluye el coste de plazas de aparcamiento destinadas a la venta. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>plazas <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>aparcamiento, <span class=\"_ _d\"> </span>destinadas <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>venta, <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>val<span class=\"_ _0\"></span>oran <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>inicialmente, <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">posteriormente, al menor entre el coste y el valor neto realizable<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">2.13.<span class=\"ls0\"> Efectivo y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>incluyen <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja, <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vista <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>r\u00e9dito </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">otras inversiones a corto pla<span class=\"_ _1\"></span>zo de gran liquidez con un vencimiento original de tres meses o menos<span class=\"_ _0\"></span>. </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>consolidado, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>elaborado <span class=\"_ _6\"></span>utilizando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _6\"></span>indirecto, <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">utilizan las siguientes expresiones:   </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Flujos de efectivo: entrada y salidas de dinero en efectivo y de sus equivalentes (nota 14). </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n: <span class=\"_ _7\"></span>pagos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>bros <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>ordinarias <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tras </span><span style=\"display:inherit;clear:left;\">actividades que no puedan ser calificadas como de inversi\u00f3n o financiaci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inversi\u00f3n: <span class=\"_ _0\"></span>pagos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cobros <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>origen <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>adquisiciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>enajenaciones <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">activos no corrientes. </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n: <span class=\"_ _d\"> </span>actividades <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>producen <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>tama\u00f1o <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">patrimonio neto y de los pasivos que no forman parte de las <span class=\"_ _1\"></span>actividades de explotaci\u00f3n.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">2.14.<span class=\"ls0\"> Capital social </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _0\"></span>social<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>rep<span class=\"_ _0\"></span>resentado <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>totalidad <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>acciones <span class=\"_ _6\"></span>ordinarias <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>clasifican <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_\"> </span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _e\"> </span>incrementales <span class=\"_\"> </span>dir<span class=\"_ _1\"></span>ectamente <span class=\"_ _e\"> </span>atribuibles <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>nuevas <span class=\"_\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>presentan <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto como una deducci\u00f3n, neta del correspondiente efecto fiscal, de los ingresos obtenidos<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _e\"> </span>cualquier <span class=\"_ _d\"> </span>entidad <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _d\"> </span>adquiere <span class=\"_ _e\"> </span>acciones <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _e\"> </span>(acciones <span class=\"_ _d\"> </span>propias), <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">contraprestaci\u00f3n pagada, incluido cualquier co<span class=\"_ _1\"></span>ste incrementa<span class=\"_ _0\"></span>l directamente atribuible (neto de impuest<span class=\"_ _1\"></span>o sobre </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _e\"> </span>ga<span class=\"_ _1\"></span>nancias) <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>deduce <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _d\"> </span>atribuible <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>ccionistas <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _e\"> </span>h<span class=\"_ _1\"></span>asta <span class=\"_ _d\"> </span>su </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n, <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>nuevo <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>enajenaci\u00f3n. <span class=\"_ _e\"> </span>Cuando <span class=\"_ _e\"> </span>estas <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>venden <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>vuelven <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>emitir<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">posteriormente, cualquier importe <span class=\"_ _1\"></span>recibido, neto de cualq<span class=\"_ _1\"></span>uier coste incremental de <span class=\"_ _1\"></span>la transacci\u00f3n d<span class=\"_ _0\"></span>irectamente </span><span style=\"display:inherit;clear:left;\">atribuible <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>rrespondientes <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias, <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>neto </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">atribuible a los accionistas de la Sociedad Dominante.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.15.<span class=\"ls0\"> Subvenciones </span></span><span style=\"display:inherit;clear:left;\">Las subvenciones r<span class=\"_ _1\"></span>ecibidas de<span class=\"_ _1\"></span> las Admi<span class=\"_ _1\"></span>nistraciones P\u00fablicas se re<span class=\"_ _1\"></span>conocen por <span class=\"_ _1\"></span>su valor <span class=\"_ _b\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _1\"></span>cuando ha<span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _8\"> </span>seguridad <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ubvenci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>cobrar\u00e1 <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>cumplir\u00e1 <span class=\"_ _d\"> </span>con <span class=\"_ _8\"></span>todas <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>condiciones </span><span style=\"display:inherit;clear:left;\">establecidas. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>subvenciones <span class=\"_ _6\"></span>o<span class=\"_ _0\"></span>ficiales <span class=\"_ _6\"></span>relacionadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>costes <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>difieren <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados </span><span style=\"display:inherit;clear:left;\">durante el per\u00edodo necesario para correlacionarlas con los co<span class=\"_ _1\"></span>stes que pretenden compensar.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las subvenciones oficiales relacionadas con la adquisici\u00f3n de inmovilizado material se incluyen en pasivos no </span><span style=\"display:inherit;clear:left;\">corrientes como subvenciones oficiale<span class=\"_ _1\"></span>s diferidas y se abonan a<span class=\"_ _1\"></span> la cuenta de resultados <span class=\"_ _1\"></span>seg\u00fan el m\u00e9todo lineal<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">durante las vidas esperadas de los correspondientes activos. </span><span style=\"display:inherit;clear:left;\">Los importes recibidos como subvenciones para <span class=\"_ _1\"></span>proyectos de investigaci\u00f3n y desarrollo se<span class=\"_ _1\"></span> aplican a la cuenta </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _e\"> </span>resu<span class=\"_ _1\"></span>ltados <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>criterio <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reconocimiento <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>re<span class=\"_ _1\"></span>sultados <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">investigaci\u00f3n y desarrollo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.16.<span class=\"ls0\"> Pasivos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Pasivos financieros a coste amortizado (Deuda financiera) </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n </span><span style=\"display:inherit;clear:left;\">incurridos. <span class=\"_ _6\"></span>Posteriormente, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>am<span class=\"_ _0\"></span>ortizado. <span class=\"_ _7\"></span>Cual<span class=\"_ _0\"></span>quier <span class=\"_ _6\"></span>diferencia </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenidos <span class=\"_ _7\"></span>(netos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reco<span class=\"_ _7\"></span>noce <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s e<span class=\"_ _0\"></span>fectivo. L<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>comisiones </span><span style=\"display:inherit;clear:left;\">abonadas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>obtenci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>pr\u00e9s<span class=\"_ _0\"></span>tamos <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconocen <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"> </span>pr\u00e9stamo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>probable q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>vaya <span class=\"_ _7\"></span>a disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, </span><span style=\"display:inherit;clear:left;\">las c<span class=\"_ _1\"></span>omisiones <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>difieren <span class=\"_ _b\"></span>hasta que <span class=\"_ _b\"></span>se produ<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>la d<span class=\"_ _1\"></span>isposici\u00f3n. <span class=\"_ _b\"></span>En la <span class=\"_ _b\"></span>medida en <span class=\"_ _b\"></span>que no <span class=\"_ _b\"></span>exista <span class=\"_ _1\"></span>evidencia <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea p<span class=\"_ _0\"></span>robable que se <span class=\"_ _0\"></span>vaya a <span class=\"_ _0\"></span>disponer de <span class=\"_ _0\"></span>todo o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la l\u00ednea <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la comisi\u00f3n <span class=\"_ _0\"></span>se capitaliza co<span class=\"_ _0\"></span>mo un </span><span style=\"display:inherit;clear:left;\">pago <span class=\"_ _6\"></span>anticipado <span class=\"_ _8\"></span>por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>liquidez <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>amortiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>refiere <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>isponibilidad <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _6\"></span>financiera <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>elimina <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>especificada <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">haya pagado, cancelado o<span class=\"_ _0\"></span> expirado. La diferencia <span class=\"_ _0\"></span>entre el importe en libros <span class=\"_ _0\"></span>de un pasivo financiero que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">cancelado o cedido <span class=\"_ _0\"></span>a otra parte y la contraprestaci\u00f3n <span class=\"_ _0\"></span>pagada, incluyendo cualquier activo ced<span class=\"_ _7\"></span>ido diferente del </span><span style=\"display:inherit;clear:left;\">efectivo o pasivo asumido, se reconoce en el resultado del ejercicio como otros ingresos o <span class=\"_ _1\"></span>gastos financieros. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La d<span class=\"_ _1\"></span>euda fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifica como<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>sivos c<span class=\"_ _1\"></span>orrientes a<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l Grup<span class=\"_ _1\"></span>o tenga<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span> derecho <span class=\"_ _b\"></span>incondicional </span><span style=\"display:inherit;clear:left;\">a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Pasivos financieros a valor razonable con cambios en re<span class=\"_ _1\"></span>sultados </span></span><span style=\"display:inherit;clear:left;\">Son <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>adquieren <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>prop\u00f3sito <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>venderlos e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>corto <span class=\"_ _7\"></span>plazo. L<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>consi<span class=\"_ _0\"></span>deran </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>categor\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>ser <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>est\u00e9n <span class=\"_ _b\"></span>designados <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cobertura<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>2.2<span class=\"_ _0\"></span>2). <span class=\"_ _b\"></span>Estos <span class=\"_ _b\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora<span class=\"_ _0\"></span>n, <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nicial <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>raciones p<span class=\"_ _0\"></span>osteriores, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable, </span><span style=\"display:inherit;clear:left;\">imputando los <span class=\"_ _b\"></span>cambios que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produzcan en <span class=\"_ _b\"></span>dicho valor <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>la Cuenta <span class=\"_ _1\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y <span class=\"_ _b\"></span>ganancias consolidada <span class=\"_ _1\"></span>del </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ejercicio.</span></span> </span><span style=\"display:inherit;clear:left;\">2.17.<span class=\"ls0\"> Impuestos corrientes y<span class=\"_ _0\"></span> diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>gas<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>comprende <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>impuesto <span class=\"_ _8\"></span>corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>diferido. <span class=\"_ _d\"> </span>Los </span><span style=\"display:inherit;clear:left;\">impuestos se <span class=\"_ _1\"></span>reconocen en <span class=\"_ _1\"></span>el resultado, e<span class=\"_ _1\"></span>xcepto en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>estos se <span class=\"_ _1\"></span>refieran a partidas reconocidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>otro re<span class=\"_ _1\"></span>sultado <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>el pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _b\"></span>neto<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span><span class=\"ls0\">En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>impuesto tambi\u00e9n <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>reconoce </span></span></span><span style=\"display:inherit;clear:left;\">en el otro resultado global o directamente en patrimonio neto, respectivamente.  </span><span style=\"display:inherit;clear:left;\">El gasto <span class=\"_ _0\"></span>por impuesto c<span class=\"_ _0\"></span>orriente se calcula <span class=\"_ _0\"></span>en base a <span class=\"_ _0\"></span>las leyes fiscales <span class=\"_ _0\"></span>aprobadas o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse a la </span><span style=\"display:inherit;clear:left;\">fecha de balance en los pa\u00edses en los que operan sus dependientes y asociadas y generan resultados sujetos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>impuestos. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osiciones <span class=\"_ _7\"></span>tomadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>declaraciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>impuestos </span><span style=\"display:inherit;clear:left;\">respecto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>situaciones <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _8\"></span>fiscal <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>icable <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>interpretaci\u00f3n, <span class=\"_ _6\"></span>y, <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>caso </span><span style=\"display:inherit;clear:left;\">necesario, establece provisiones en funci\u00f3n de las cantidades que se espera pagar a las autoridades fiscales. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pasivo, <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diferencias <span class=\"_ _7\"></span>temporarias </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>surgen <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bases <span class=\"_ _7\"></span>fiscales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _b\"></span>Sin <span class=\"_ _1\"></span>embargo, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los i<span class=\"_ _1\"></span>mpuestos di<span class=\"_ _1\"></span>feridos <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>del re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>activo </span><span style=\"display:inherit;clear:left;\">en una transacci\u00f3n distinta de<span class=\"_ _1\"></span> una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que en el momento de la<span class=\"_ _1\"></span> transacci\u00f3n no afecta ni<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>contable <span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _6\"></span>fiscal, <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontabiliza.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>ferido <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determina </span><span style=\"display:inherit;clear:left;\">usando <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>impositivos <span class=\"_ _7\"></span>aprobados <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>punto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aprobarse <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _0\"></span>aplicar </span><span style=\"display:inherit;clear:left;\">cuando el correspondiente activo por impuesto diferido se realice o el pasivo por impuesto diferido se liquide.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los activos<span class=\"_ _0\"></span> por im<span class=\"_ _0\"></span>puestos diferidos se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>en que <span class=\"_ _0\"></span>es probable <span class=\"_ _0\"></span>que vaya a <span class=\"_ _0\"></span>disponerse de </span><span style=\"display:inherit;clear:left;\">beneficios fiscales futuros con los que poder compensar las <span class=\"_ _1\"></span>diferencias temporarias.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se reconocen pasivos <span class=\"ls8\">por</span> impuestos diferidos <span class=\"_ _1\"></span>sobre las diferencias temporarias que surgen en inversiones en </span><span style=\"display:inherit;clear:left;\">dependientes, asociadas y<span class=\"_ _0\"></span> negocios conjuntos, excepto en aquellos casos<span class=\"_ _0\"></span> en que el Grupo pueda controlar la </span><span style=\"display:inherit;clear:left;\">fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>revertir\u00e1n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sea <span class=\"_ _7\"></span>pr<span class=\"_ _1\"></span>obable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>vayan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>revertir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>futuro </span><span style=\"display:inherit;clear:left;\">previsible. </span><span style=\"display:inherit;clear:left;\">Los activos por impuestos diferidos y los pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos se compensan si, y solo si, existe un  </span><span style=\"display:inherit;clear:left;\">derecho legalmente reconocido de <span class=\"_ _1\"></span>compensar los activos po<span class=\"_ _1\"></span>r impuesto corriente con los pa<span class=\"_ _1\"></span>sivos por impuesto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>derivan <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">impuesto <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _b\"></span>correspondientes a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>misma a<span class=\"_ _1\"></span>utoridad <span class=\"_ _1\"></span>fiscal, <span class=\"_ _b\"></span>que r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>caen <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>misma <span class=\"_ _b\"></span>entidad </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pretenden <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivos </span><span style=\"display:inherit;clear:left;\">fiscales corrientes por su importe neto. </span><span style=\"display:inherit;clear:left;\">Pilar Dos </span><span style=\"display:inherit;clear:left;\">El 20 de diciembre de 2021, la OCDE public\u00f3 las Normas Modelo relativas a Pil<span class=\"_ _1\"></span>ar Dos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas es<span class=\"_ _0\"></span>tablecen un <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>de Im<span class=\"_ _0\"></span>puesto Complementario qu<span class=\"_ _0\"></span>e hace <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo efectivo <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">tributaci\u00f3n alcance el 15% en aquellas jurisdicciones donde est\u00e9n presentes los grupos multinacionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB <span class=\"_ _7\"></span>public\u00f3 <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aclarar <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tratamiento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable </span><span style=\"display:inherit;clear:left;\">derivado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la l<span class=\"_ _1\"></span>egislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>o s<span class=\"_ _1\"></span>ustancialmente <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>correspondiente <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _b\"></span>Dicha </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n establece lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Una <span class=\"_ _e\"> </span>excepci\u00f3n <span class=\"_\"> </span>temporal <span class=\"_ _e\"> </span>obligatoria <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>contabilizaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_\"> </span>impuestos <span class=\"_\"> </span>diferidos <span class=\"_ _e\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span></span><span style=\"display:inherit;clear:left;\">implementaci\u00f3n de Pilar Dos. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>El <span class=\"_ _f\"> </span>registro <span class=\"_ _f\"> </span>individualizado <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Impuesto <span class=\"_ _f\"> </span>Complementario <span class=\"_ _f\"> </span>corriente <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>caso, <span class=\"_ _f\"> </span>surja <span class=\"_ _f\"> </span>como </span></span><span style=\"display:inherit;clear:left;\">consecuencia de Pilar Dos, una vez la legislaci\u00f3n sea efectiva. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Respecto de aquellos eje<span class=\"_ _0\"></span>rcicios en que la citada legislaci\u00f3n a\u00fan no sea e<span class=\"_ _0\"></span>fectiva, desgloses cualitativos y </span></span><span style=\"display:inherit;clear:left;\">cuantitativos que permitan a los u<span class=\"_ _1\"></span>suarios comprender la exposici\u00f3n de las<span class=\"_ _1\"></span> entidades a los impuestos <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">puedan surgir de Pilar Dos y/o el progreso de la entidad en su implementaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _0\"></span>obligatoria <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>e </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>revelar <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _b\"></span>dado </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>Dos <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>efectiva <span class=\"_ _7\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo no ha registrado la correspondiente exposici\u00f3n al Impuesto Complementario corriente derivado de Pilar </span><span style=\"display:inherit;clear:left;\">Dos. </span><span style=\"display:inherit;clear:left;\">En la Nota <span class=\"lsf\">26<span class=\"_ _0\"></span></span> se proporciona la informaci\u00f3n requerida por la NIC 12 so<span class=\"_ _0\"></span>bre la exposici\u00f3n que el Grupo anticipa </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">derivada de esta nueva regulaci\u00f3n una vez entre en vigor.</span></span> </span><span style=\"display:inherit;clear:left;\">2.18.<span class=\"ls0\"> Prestaciones a los emple<span class=\"_ _0\"></span>ados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Indemnizaciones por cese </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _6\"></span>indemnizaciones <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>cese <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>pagan <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>decisi\u00f3n <span class=\"_ _6\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">rescindir <span class=\"_ _a\"> </span>su <span class=\"_\"> </span>contrato <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>trabajo <span class=\"_\"> </span>antes <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>e<span class=\"_ _0\"></span>dad <span class=\"_\"> </span>no<span class=\"_ _0\"></span>rmal <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>jubilaci\u00f3n <span class=\"_\"> </span>o <span class=\"_\"> </span>cua<span class=\"_ _0\"></span>ndo <span class=\"_\"> </span>el <span class=\"_ _a\"> </span>empleado <span class=\"_\"> </span>acepta </span><span style=\"display:inherit;clear:left;\">voluntariamente <span class=\"_ _7\"></span>dimitir <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>esas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>restaciones. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>estas <span class=\"_ _7\"></span>prestaciones <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>ha </span><span style=\"display:inherit;clear:left;\">comprometido de <span class=\"_ _b\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _1\"></span>demostrable a <span class=\"_ _b\"></span>cesar en su empleo <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>trabajadores <span class=\"_ _1\"></span>actuales de <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n p<span class=\"_ _1\"></span>lan </span><span style=\"display:inherit;clear:left;\">formal detallado sin posibilidad de re<span class=\"_ _1\"></span>tirada o a proporcionar<span class=\"_ _1\"></span> indemnizaciones por cese, <span class=\"_ _1\"></span>como consecuencia de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _7\"></span>oferta <span class=\"_ _6\"></span>realizada <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>animar <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>renuncia <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>oluntaria. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>prestaciones <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>no<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>van <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">doce meses siguientes a la fecha del balance se descuentan a su valor actual (ver nota 24<span class=\"ls14\">).</span></span></span> </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Planes de participaci\u00f3n en bonus </span></span><span style=\"display:inherit;clear:left;\">El Grupo reconoce una provisi\u00f3n cuando est\u00e1 contractualmente obligado<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Plan</span>es<span class=\"ls0\"> retributivos <span class=\"ls15\">de</span> Derechos sobre acciones </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>contemplan <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>planes <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>quida e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>efectivo y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>en el </span><span style=\"display:inherit;clear:left;\">que se pr<span class=\"_ _1\"></span>oduce la pr<span class=\"_ _1\"></span>estaci\u00f3n del servicio <span class=\"_ _1\"></span>por parte <span class=\"_ _1\"></span>del emple<span class=\"_ _1\"></span>ado<span class=\"_ _0\"></span>, por su <span class=\"_ _1\"></span>valor razonable, r<span class=\"_ _1\"></span>efer<span class=\"lse\">id</span>o a l<span class=\"_ _1\"></span>a fecha <span class=\"_ _1\"></span>en </span><span style=\"display:inherit;clear:left;\">que <span class=\"ls0\">se cumplan los requisitos para su reconocimiento. </span></span><span style=\"display:inherit;clear:left;\">Posteriormente <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _b\"></span>su liquidaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>valorar\u00e1 a <span class=\"_ _b\"></span>valor ra<span class=\"_ _1\"></span>zonable <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>cierre de <span class=\"_ _b\"></span>cada </span><span style=\"display:inherit;clear:left;\">ejercicio, <span class=\"_ _8\"> </span>imput\u00e1ndose <span class=\"_ _d\"> </span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>ganancias <span class=\"_ _8\"></span>cualquier<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>cambio <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _8\"></span>ocurrido <span class=\"_ _8\"> </span>durante <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ejercicio (nota 24).</span></span> </span><span style=\"display:inherit;clear:left;\">2.19.<span class=\"ls0\"> Provisiones </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>Grupo <span class=\"_ _d\"> </span>reconoce <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>provisiones <span class=\"_ _d\"> </span>cuan<span class=\"_ _0\"></span>do <span class=\"_ _d\"> </span>tiene <span class=\"_ _e\"> </span>una <span class=\"_ _d\"> </span>obligaci\u00f3n <span class=\"_ _e\"> </span>presente, <span class=\"_ _d\"> </span>ya <span class=\"_ _e\"> </span>sea <span class=\"_ _d\"> </span>legal <span class=\"_ _d\"> </span>o <span class=\"_ _e\"> </span>impl\u00edcita, <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omo </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sucesos <span class=\"_ _0\"></span>pasados, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>vaya <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>necesaria <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>salida <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>recursos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">obligaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>ha <span class=\"_ _e\"> </span>estima<span class=\"ls8\">do</span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>forma <span class=\"_ _e\"> </span>fiable. <span class=\"_ _e\"> </span>No <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>reconocen <span class=\"_\"> </span>p<span class=\"_ _1\"></span>rovisiones <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>p\u00e9rdidas <span class=\"_ _e\"> </span>de </span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n futuras, aunque <span class=\"ls13\">s\u00ed</span> para los contratos de ingenier\u00eda con p\u00e9rdidas esperadas (ver nota <span class=\"ls8\">2.</span>20). </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>provisiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>mejor <span class=\"_ _0\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>liquidar <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo, <span class=\"_ _0\"></span>teniendo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>directos <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>directos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>variaciones <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">cambio, <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>aquellas d<span class=\"_ _1\"></span>enominadas <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>moneda <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>tranjera, v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tual <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>desembolsos, si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>efecto re<span class=\"_ _1\"></span>sulta </span><span style=\"display:inherit;clear:left;\">significativo, que se <span class=\"_ _1\"></span>espera que <span class=\"_ _1\"></span>sean necesarios para <span class=\"_ _1\"></span>liquidar la obligaci\u00f3n <span class=\"_ _1\"></span>usando un tipo <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>tes de i<span class=\"_ _1\"></span>mpuestos </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>fleje <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>merc<span class=\"_ _0\"></span>ado <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>temp<span class=\"_ _0\"></span>oral <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nero <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>riesgos <span class=\"_ _6\"></span>espec\u00edficos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">obligaci\u00f3n.</span></span> </span><span style=\"display:inherit;clear:left;\">2.20.<span class=\"ls0\"> Reconocimiento de ingre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los ingresos <span class=\"_ _0\"></span>ordinarios incluyen el<span class=\"_ _0\"></span> valor razonable<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> las contrap<span class=\"_ _0\"></span>restaciones recibidas o a <span class=\"_ _0\"></span>recibir<span class=\"_ _0\"></span> por <span class=\"_ _0\"></span>la venta </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>bienes y <span class=\"_ _0\"></span>servicios e<span class=\"_ _0\"></span>n el cu<span class=\"_ _0\"></span>rso ordinario <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del <span class=\"_ _0\"></span>Grupo. Los <span class=\"_ _0\"></span>ingresos ordinarios s<span class=\"_ _0\"></span>e presentan </span><span style=\"display:inherit;clear:left;\">netos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>a\u00f1adido, <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>despu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eliminadas <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Grupo.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">reconoce los ingresos cuando <span class=\"_ _1\"></span>el importe de los mismos s<span class=\"_ _1\"></span>e puede valorar con fiabilidad, es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>altamente probable </span><span style=\"display:inherit;clear:left;\">que los beneficios econ\u00f3micos<span class=\"_ _1\"></span> futuros vayan a fluir a<span class=\"_ _1\"></span> la entidad y se cumplen<span class=\"_ _1\"></span> las condiciones espec\u00edficas para<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada una <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del Grupo<span class=\"_ _0\"></span>, tal y <span class=\"_ _0\"></span>como se d<span class=\"_ _0\"></span>escribe a continuaci\u00f3n<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>En la mayor\u00eda <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>ejecuci\u00f3n, <span class=\"_ _6\"></span>independientemente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>jur\u00eddica <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>contrataci\u00f3n, <span class=\"_ _7\"></span>existe <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>\u00fanica <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>fre<span class=\"_ _0\"></span>nte <span class=\"_ _7\"></span>al </span><span style=\"display:inherit;clear:left;\">cliente. <span class=\"_ _7\"></span>No <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>pueda <span class=\"_ _6\"></span>determinar <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>fiabilidad <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">ha<span class=\"ls13\">ya<span class=\"ls0\">n <span class=\"_\"> </span>re<span class=\"_ _1\"></span>suelto <span class=\"_\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_\"> </span>contingencias <span class=\"_\"> </span>relacionadas <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>la <span class=\"_\"> </span>venta. <span class=\"_\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_\"> </span>Grupo <span class=\"_\"> </span>b<span class=\"_ _1\"></span>asa <span class=\"_\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_\"> </span>estimaciones <span class=\"_\"> </span>en<span class=\"_ _1\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>hist\u00f3ricos, <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>liente, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>rminos c<span class=\"_ _7\"></span>oncretos <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada acuerdo. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>el c<span class=\"_ _1\"></span>aso <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>existencias <span class=\"_ _b\"></span>(plazas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>aparcamiento) <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>sigue <span class=\"_ _b\"></span>el pr<span class=\"_ _1\"></span>ocedimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>las ve<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">y los resultados en el momento de la entrega de la propiedad al comprador. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de administraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las ventas de <span class=\"_ _1\"></span>servicios hacen <span class=\"_ _1\"></span>referencia a contratos de administraci\u00f3n y <span class=\"_ _1\"></span>se reconocen en e<span class=\"_ _1\"></span>l ejercicio contable </span><span style=\"display:inherit;clear:left;\">en que <span class=\"_ _0\"></span>se prestan los <span class=\"_ _0\"></span>servicios en base al <span class=\"_ _0\"></span>grado de ejecuci\u00f3n <span class=\"_ _0\"></span>por referencia al <span class=\"_ _0\"></span>servicio real proporcionado. El </span><span style=\"display:inherit;clear:left;\">precio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>final <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>directo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incurrido <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>suma <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rgen <span class=\"_ _0\"></span>fijo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>concep<span class=\"_ _7\"></span>to <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">costes indirectos y beneficio industrial. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Contratos de ingenier\u00eda llave en mano </span></span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d\"> </span>resultado <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>estimarse <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _8\"> </span>fi<span class=\"_ _0\"></span>able, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _d\"> </span>hasta <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>incurridos <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>sea <span class=\"_ _d\"> </span>probable <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">recuperar\u00e1n. </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>puede es<span class=\"_ _0\"></span>timarse de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>fiable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>es probable<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>ntrato vaya<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>ser </span><span style=\"display:inherit;clear:left;\">rentable, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>del contrato <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el per\u00edodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>criterio d<span class=\"_ _0\"></span>e reconocimiento </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>contratos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>ingenier\u00eda <span class=\"_ _d\"> </span>llave <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>mano <span class=\"_ _d\"> </span>var\u00eda <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>fu<span class=\"_ _0\"></span>nci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>stimaci\u00f3n <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>resultado <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato. Cuando sea probable que los costes del contrato <span class=\"_ _1\"></span>vayan a exceder el total de los i<span class=\"_ _1\"></span>ngresos del mismo, </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>p\u00e9rdida esperada <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce inmediatamente com<span class=\"_ _0\"></span>o un <span class=\"_ _0\"></span>gasto.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> caso <span class=\"_ _0\"></span>contrario, <span class=\"_ _0\"></span>el beneficio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce </span><span style=\"display:inherit;clear:left;\">durante el periodo del contrato y en funci\u00f3n del grado de avance del proy<span class=\"_ _1\"></span>ecto.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>liza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara determin<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>adecuado <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>reconocer <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un per\u00edodo de<span class=\"_ _1\"></span>terminado. El gr<span class=\"_ _1\"></span>ado de re<span class=\"_ _1\"></span>alizaci\u00f3n se de<span class=\"_ _1\"></span>termina en base a <span class=\"_ _1\"></span>la valoraci\u00f3n e<span class=\"_ _1\"></span>con\u00f3mica de l<span class=\"_ _1\"></span>as tarea<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>totales </span><span style=\"display:inherit;clear:left;\">para cada contrato. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>efectivamente <span class=\"_ _0\"></span>realizadas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tienen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>cuenta <span class=\"_\"> </span>las <span class=\"_\"> </span>diferentes <span class=\"_\"> </span>fases <span class=\"_\"> </span>de: <span class=\"_\"> </span>ingenier\u00eda, <span class=\"_\"> </span>aprovisionamientos <span class=\"_\"> </span>y <span class=\"_\"> </span>construcci\u00f3n. <span class=\"_\"> </span>Para <span class=\"_\"> </span>la <span class=\"_\"> </span>ingenier\u00eda <span class=\"_\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consideran la<span class=\"_ _0\"></span>s horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>trabajo efectivamente <span class=\"_ _0\"></span>incurridas <span class=\"_ _0\"></span>por c<span class=\"_ _0\"></span>ada ingeniero <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>proyecto hasta<span class=\"_ _0\"></span> la<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>fecha; para </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>aprovisionamientos, <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>materiales <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos; </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>medici\u00f3n <span class=\"_ _1\"></span>f\u00edsica <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>eri\u00f3dica <span class=\"_ _b\"></span>del avance <span class=\"_ _b\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obra, <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello <span class=\"_ _b\"></span>a valor <span class=\"_ _b\"></span>de coste.<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>avance <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiza <span class=\"_ _7\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>incurridos <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>criterio </span><span style=\"display:inherit;clear:left;\">anterior so<span class=\"_ _0\"></span>bre los <span class=\"_ _0\"></span>costes to<span class=\"_ _0\"></span>tales del <span class=\"_ _0\"></span>proyecto y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce el <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>asociado a <span class=\"_ _0\"></span>dicho avance. <span class=\"_ _0\"></span>Este <span class=\"_ _0\"></span>m\u00e9todo </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>dici\u00f3n <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>alineado <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span><span class=\"ls8\">que <span class=\"_ _b\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>gestiona <span class=\"_ _b\"></span>y monitor<span class=\"_ _1\"></span>izan <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>proporciona <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>mejor </span></span></span><span style=\"display:inherit;clear:left;\">representaci\u00f3n de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a tra<span class=\"_ _1\"></span>sferencia de <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y servicios. E<span class=\"_ _b\"></span>l<span class=\"_ _0\"></span> rie<span class=\"_ _1\"></span>sgo de <span class=\"_ _1\"></span>resoluci\u00f3n de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _1\"></span>es remoto <span class=\"_ _1\"></span>en base </span><span style=\"display:inherit;clear:left;\">al hist\u00f3rico del Grupo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>presenta <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>cobrar <span class=\"_ _b\"></span>el i<span class=\"_ _1\"></span>mporte <span class=\"_ _b\"></span>bruto <span class=\"_ _1\"></span>adeudado <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>el tr<span class=\"_ _1\"></span>abajo <span class=\"_ _b\"></span>de tod<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>contratos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>rso <span class=\"_ _b\"></span>para <span class=\"_ _1\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>(m<span class=\"_ _0\"></span>enos <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">reconocidas) <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>facturaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _8\"></span>parcial. <span class=\"_ _6\"></span>La <span class=\"_ _8\"></span>facturaci\u00f3n <span class=\"_ _6\"></span>parcial <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>pagada <span class=\"_ _8\"></span>todav\u00eda <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>clientes <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">retenciones se incluye en clientes y otras cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>pue<span class=\"_ _0\"></span>den <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est<span class=\"ls8\">ar</span> <span class=\"_ _6\"></span>directamente <span class=\"_ _8\"></span>relacionados <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">satisfacen l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>obligaciones, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ino <span class=\"_ _b\"></span>que siguen <span class=\"_ _b\"></span>calendarios de <span class=\"_ _b\"></span>facturaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobro <span class=\"_ _1\"></span>acordados <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tractualmente </span><span style=\"display:inherit;clear:left;\">con el cliente de cada proyecto. Estos c<span class=\"_ _0\"></span>alendarios var\u00edan en cada contrato y est\u00e1n generalment<span class=\"_ _0\"></span>e asociados al </span><span style=\"display:inherit;clear:left;\">cumplimiento de <span class=\"_ _0\"></span>los hitos <span class=\"_ _0\"></span>se\u00f1alados en los<span class=\"_ _0\"></span> mismos, siendo cl<span class=\"_ _0\"></span>aves la en<span class=\"_ _0\"></span>trega de la <span class=\"_ _0\"></span>ingenier\u00eda, la <span class=\"_ _0\"></span>recepci\u00f3n de </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>equipos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obra, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ertificaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>construcci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cli<span class=\"_ _0\"></span>ente <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>recepci\u00f3n <span class=\"_ _6\"></span>final <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las </span><span style=\"display:inherit;clear:left;\">plantas. El impacto financiero de esta operativa, en cualquier caso, no es significativo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>Grupo <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>resenta <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasivo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>bruto <span class=\"_ _b\"></span>adeudado <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _16\"></span>para <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>trabajo <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>dos <span class=\"_ _16\"></span>los <span class=\"_ _b\"></span>contr<span class=\"_ _0\"></span>atos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obros <span class=\"_ _7\"></span>parciales <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _7\"></span>incu<span class=\"_ _0\"></span>rridos <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _6\"></span>reconocidos </span><span style=\"display:inherit;clear:left;\">(menos las p\u00e9rdidas reconocidas). </span><span style=\"display:inherit;clear:left;\">En los <span class=\"_ _b\"></span>proyectos adjudicados <span class=\"_ _1\"></span>\u201cllave en <span class=\"_ _b\"></span>ma<span class=\"_ _0\"></span>no\u201d <span class=\"_ _1\"></span><span class=\"ff4\">realizados por <span class=\"_ _b\"></span>el Grupo norm<span class=\"_ _1\"></span>almente existe <span class=\"_ _b\"></span>una gran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nteracci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _7\"></span>correlaci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>distintas <span class=\"_ _7\"></span>fases <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>aprovisionamiento <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>suelen <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>laparse,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">por lo que, <span class=\"_ _1\"></span>independientemente <span class=\"_ _1\"></span>de la f<span class=\"_ _1\"></span>orma contractual, <span class=\"_ _1\"></span>que en o<span class=\"_ _1\"></span>casiones puede for<span class=\"_ _1\"></span>malizarse <span class=\"_ _1\"></span>mediante <span class=\"_ _0\"></span>varios </span><span style=\"display:inherit;clear:left;\">contratos <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>tareas <span class=\"_ _b\"></span>realizadas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>ferentes <span class=\"_ _16\"></span>pa\u00edses, e<span class=\"_ _1\"></span>xiste <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>\u00fanica <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>ligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>desempe\u00f1o. </span><span style=\"display:inherit;clear:left;\">Es <span class=\"_ _1\"></span>decir, <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>independencia <span class=\"_ _b\"></span>de que <span class=\"_ _b\"></span>existen <span class=\"_ _b\"></span>muchas tarea<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>a realizar, <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>smas <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>njuntamente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">como una \u00fanica obligaci\u00f3n, al considerarlas en el contexto del contrato. </span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>darse <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>\u00fanico <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"> </span>tenga<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>partes <span class=\"_ _8\"></span>claramente <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iferenciadas, <span class=\"_ _6\"></span>con </span><span style=\"display:inherit;clear:left;\">presupuestos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferentes <span class=\"_ _0\"></span>firmados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cliente. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdos <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>beneficia <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>teniendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _7\"></span>distintas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>puedan <span class=\"_ _6\"></span>identificar <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">ingresos y costes de los distintos elementos, cada parte se trata de forma <span class=\"_ _1\"></span>separada.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>propia <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctividad, <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _0\"></span>pueden <span class=\"_ _0\"></span>sufri<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>alteraciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">debido a <span class=\"_ _b\"></span>modi<span class=\"_ _0\"></span>ficaciones <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n el <span class=\"_ _b\"></span>alcance de <span class=\"_ _1\"></span>los trab<span class=\"_ _1\"></span>ajos que <span class=\"_ _b\"></span>se van a <span class=\"_ _b\"></span>ejecutar bajo <span class=\"_ _1\"></span>los t\u00e9r<span class=\"_ _1\"></span>minos del <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrato. <span class=\"_ _1\"></span>Una </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>llevar <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>aumentar <span class=\"_ _d\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>disminuir <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>procedentes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>importe <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>l<span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registra c<span class=\"_ _0\"></span>omo mayor <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>hay <span class=\"_ _0\"></span>una aprobaci\u00f3n <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>liente <span class=\"_ _0\"></span>del alcance <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">los mi<span class=\"_ _1\"></span>smos, as\u00ed <span class=\"_ _b\"></span>como del i<span class=\"_ _1\"></span>mporte de <span class=\"_ _b\"></span>dicha modificaci\u00f3n. <span class=\"_ _1\"></span>En e<span class=\"_ _1\"></span>l caso <span class=\"_ _b\"></span>de que <span class=\"_ _1\"></span>exista a<span class=\"_ _1\"></span>probaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>alcance, <span class=\"_ _1\"></span>pero </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _e\"> </span>est\u00e9 <span class=\"_\"> </span>pendiente, <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>re<span class=\"_ _1\"></span>conocer\u00e1n <span class=\"_ _e\"> </span>ingresos <span class=\"_\"> </span>por <span class=\"_ _e\"> </span>un <span class=\"_\"> </span>importe<span class=\"_ _1\"></span> <span class=\"_\"> </span>estim<span class=\"_ _1\"></span>ado <span class=\"_\"> </span>s<span class=\"_ _1\"></span>iempre <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cuando <span class=\"_\"> </span>se<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">altamente probable que no se produzca una reversi\u00f3n signifi<span class=\"_ _1\"></span>cativa en el futuro de <span class=\"_ _0\"></span>estos. </span><span style=\"display:inherit;clear:left;\">Igualmente, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"></span>pueden <span class=\"_ _6\"></span>surgir <span class=\"_ _d\"> </span>reclamaciones <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>espera <span class=\"_ _6\"></span>cobrar <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">cliente, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un te<span class=\"_ _0\"></span>rcero, c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>inclu<span class=\"_ _1\"></span>idos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>motivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>relacionados <span class=\"_ _6\"></span>y <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>oportadas <span class=\"_ _6\"></span>con <span class=\"_ _8\"></span>cl\u00e1usulas <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>causas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>fue<span class=\"_ _0\"></span>rza <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ayor.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">reclamaciones se c<span class=\"_ _0\"></span>ontabilizan como una<span class=\"_ _0\"></span> consideraci\u00f3n variable. Se<span class=\"_ _0\"></span> incluyen como i<span class=\"_ _0\"></span>ngresos valor\u00e1ndose bien </span><span style=\"display:inherit;clear:left;\">mediante el m\u00e9todo del valor espe<span class=\"_ _0\"></span>rado o bien mediante el m\u00e9todo de la cantidad m\u00e1s probable (en cad<span class=\"_ _7\"></span>a caso </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo <span class=\"_ _b\"></span>que sea <span class=\"_ _b\"></span>mejor para <span class=\"_ _b\"></span>pred<span class=\"_ _0\"></span>ecir <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>antidad <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>a en<span class=\"_ _1\"></span>tidad e<span class=\"_ _1\"></span>spera t<span class=\"_ _1\"></span>ener <span class=\"_ _1\"></span>derecho a <span class=\"_ _b\"></span>recibir) y <span class=\"_ _b\"></span>siemp<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea altamente <span class=\"_ _0\"></span>probable que <span class=\"_ _0\"></span>en el fu<span class=\"_ _0\"></span>turo no se <span class=\"_ _0\"></span>produzca una rev<span class=\"_ _0\"></span>ersi\u00f3n significativa de <span class=\"_ _0\"></span>la cantidad d<span class=\"_ _0\"></span>e ingresos </span><span style=\"display:inherit;clear:left;\">reconocidos cuando <span class=\"_ _0\"></span>las incer<span class=\"_ _0\"></span>tidumbres <span class=\"_ _0\"></span>asociadas a <span class=\"_ _0\"></span>dichas reclamaciones s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resuelvan posteriormente.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>En la </span><span style=\"display:inherit;clear:left;\">evaluaci\u00f3n de la probabilidad <span class=\"_ _1\"></span>de las reclamaciones se consi<span class=\"_ _1\"></span>dera, adem\u00e1s del an\u00e1lisis t\u00e9cn<span class=\"_ _1\"></span>ico de cada caso, la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">experiencia <span class=\"_ _b\"></span>pasada <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>situaciones <span class=\"_ _b\"></span>similares <span class=\"_ _b\"></span>tanto <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>naturaleza como <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>contraparte <span class=\"_ _b\"></span>afe<span class=\"_ _0\"></span>ctada, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">las comunicaciones con el cliente con relaci\u00f3n al caso. </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>t<span class=\"_ _1\"></span>ipolog\u00eda <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_\"> </span>proyectos <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>cartera, <span class=\"_\"> </span>las <span class=\"_\"> </span>negociaciones <span class=\"_\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_\"> </span>los <span class=\"_\"> </span>clientes <span class=\"_\"> </span>entorno <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones se extienden durante la vida de estos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>proyectos, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>firma <span class=\"_ _7\"></span>subcontratos <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>empresas q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>desarrollan <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>construcci\u00f3n </span><span style=\"display:inherit;clear:left;\">f\u00edsica <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_\"> </span>pl<span class=\"_ _0\"></span>antas. <span class=\"_ _a\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_ _a\"> </span>valor <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>subcontratos <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>ajusta <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"> </span>funci\u00f3n <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>alcances <span class=\"_\"> </span>establecidos </span><span style=\"display:inherit;clear:left;\">contractualmente. En <span class=\"_ _0\"></span>aquellos casos <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>que la <span class=\"_ _0\"></span>reducci\u00f3n del a<span class=\"_ _0\"></span>lcance derive <span class=\"_ _0\"></span>en una e<span class=\"_ _0\"></span>jecuci\u00f3n inadecuada </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>uponga <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>adic<span class=\"_ _0\"></span>ionales <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Grupo, <span class=\"_ _d\"> </span>\u00e9ste <span class=\"_ _e\"> </span>repercute <span class=\"_ _d\"> </span>di<span class=\"_ _0\"></span>cho <span class=\"_ _d\"> </span>exceso <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ubcontratistas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ampar\u00e1ndose en sus derechos contractuales.  </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de concesiones </span></span><span style=\"display:inherit;clear:left;\">Los ingresos derivados de las <span class=\"_ _1\"></span>actividades concesionales se reconocen en funci\u00f3n de lo<span class=\"_ _1\"></span>s servicios prestados a </span><span style=\"display:inherit;clear:left;\">los precios contractuales acordados.  </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Ingresos por dividendos </span></span><span style=\"display:inherit;clear:left;\">Los ingresos por dividendos se reconocen cuando se establece el derecho a recibir el cobro. </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">e)</span></span><span class=\"ls0\"><span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _12\"> </span></span></span><span><span style=\"display:inherit;clear:left;\">Ingresos por intereses</span></span> </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Los ingresos por intereses se reconocen usando el m\u00e9todo del tipo de inter\u00e9s efectivo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.21.<span class=\"ls0\"> Reconocimiento de gr<span class=\"_ _0\"></span>ado de avance de pa<span class=\"_ _0\"></span>s<span class=\"ls18\">ivo</span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>liza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _7\"></span>determinar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span>adecuado a <span class=\"_ _7\"></span>reconocer <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un per\u00edodo de<span class=\"_ _1\"></span>terminado. El gr<span class=\"_ _1\"></span>ado de re<span class=\"_ _1\"></span>alizaci\u00f3n se de<span class=\"_ _1\"></span>termina en <span class=\"_ _1\"></span>base a <span class=\"_ _1\"></span>la valoraci\u00f3n e<span class=\"_ _1\"></span>con\u00f3mica de l<span class=\"_ _1\"></span>as tarea<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _7\"></span>de l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>timados t<span class=\"_ _7\"></span>otales </span><span style=\"display:inherit;clear:left;\">para cada contrato. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tienen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>cuenta <span class=\"_\"> </span>las <span class=\"_\"> </span>diferentes <span class=\"_\"> </span>fases <span class=\"_\"> </span>de: <span class=\"_\"> </span>ingenier\u00eda, <span class=\"_\"> </span>aprovisionamientos <span class=\"_\"> </span>y <span class=\"_\"> </span>construcci\u00f3n. <span class=\"_\"> </span>Para <span class=\"_\"> </span>la <span class=\"_\"> </span>ingenier\u00eda <span class=\"_\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consideran la<span class=\"_ _0\"></span>s horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>trabajo efectivame<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>incurridas <span class=\"_ _0\"></span>por cada <span class=\"_ _0\"></span>ingeniero <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>proyecto hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha; pa<span class=\"_ _0\"></span>ra </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>aprovisionamientos, <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>materiales <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos; </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>medici\u00f3n <span class=\"_ _1\"></span>f\u00edsica <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>eri\u00f3dica <span class=\"_ _b\"></span>del avance de <span class=\"_ _b\"></span>la obra, <span class=\"_ _b\"></span>todo e<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>coste.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>avance <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>royecto <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _7\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>incurridos <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>criterio </span><span style=\"display:inherit;clear:left;\">anterior <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>totales <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>proyecto<span class=\"_ _0\"></span><span class=\"ls17\">, <span class=\"_ _d\"> </span></span>ajust\u00e1ndose <span class=\"_ _6\"></span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"> </span>avance </span><span style=\"display:inherit;clear:left;\">calculado del proyecto. </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _8\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>medici\u00f3n <span class=\"_ _8\"> </span>est\u00e1 <span class=\"_ _8\"> </span>alineado <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>forma <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>gestiona <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>monitorizan <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">proporciona <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>mejor <span class=\"_ _d\"> </span>rep<span class=\"_ _0\"></span>resentaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>trasferencia <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>ervicios. <span class=\"_ _e\"> </span>El <span class=\"_ _d\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>resoluci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">contratos es remoto en base al hist\u00f3rico del Grupo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.22.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados y <span class=\"_ _0\"></span>actividad de cobertura<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>ertura <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9. <span class=\"_ _0\"></span>Esto <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>asegure <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">relaciones de contabilidad de co<span class=\"_ _0\"></span>bertura est\u00e9n alineadas con sus objetivos <span class=\"_ _0\"></span>y estrategia de gesti\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">aplique un enfoque m\u00e1s cualitativo y prospectivo para evaluar la eficacia de la cobertura. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>estrategias <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>gesti\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>ri<span class=\"_ _0\"></span>esgos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>documentaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>cobertura <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _8\"></span>alineadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">requerimientos de la NIIF 9 y estas relaciones se tratan como coberturas continuadas. </span><span style=\"display:inherit;clear:left;\">Los instrumento<span class=\"_ _1\"></span>s financieros <span class=\"_ _b\"></span>deriv<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>conocen in<span class=\"_ _1\"></span>icialmente por <span class=\"_ _b\"></span>su valor r<span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>zonable en<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>fecha en <span class=\"_ _1\"></span>que se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">firma <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>contrato <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>posteriormente <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _8\"></span>ajustando <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _8\"> </span>balance. <span class=\"_ _d\"> </span>El </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ganancia <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _0\"></span>resultante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaciones d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>periodo </span><span style=\"display:inherit;clear:left;\">depende <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>derivado <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>igna <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">partida que se est\u00e1 cubriendo.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>efectiva <span class=\"_ _b\"></span>de ca<span class=\"_ _1\"></span>mbios <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>derivados <span class=\"_ _1\"></span>designados <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>califican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>coberturas </span><span style=\"display:inherit;clear:left;\">de flujos <span class=\"_ _b\"></span>de efectivo <span class=\"_ _1\"></span>se re<span class=\"_ _1\"></span>conocen en <span class=\"_ _b\"></span>el otro <span class=\"_ _1\"></span>resultado g<span class=\"_ _1\"></span>lobal. <span class=\"_ _1\"></span>La ganancia <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>correspondiente <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>parte </span><span style=\"display:inherit;clear:left;\">no efectiva se reconoce inmediatamente en resultado financiero en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _d\"> </span><span class=\"ff7\">acumulados <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>\u201cOtro <span class=\"_ _e\"> </span>resultado <span class=\"_ _d\"> </span>global <span class=\"_ _d\"> </span>consolidado\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>traspasan <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada en el ejercicio en que la partida cubierta afecta al resultado.  </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento de<span class=\"_ _0\"></span> cobertura <span class=\"_ _0\"></span>vence <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>ende, o<span class=\"_ _0\"></span> cuando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>deja <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cumplir </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _8\"></span>para <span class=\"_ _d\"> </span>poder <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>contabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>obertura, <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto ha<span class=\"_ _0\"></span>sta ese momento continuar\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>formando parte de <span class=\"_ _0\"></span>este y se<span class=\"_ _0\"></span> reconocen cuando finalmente la </span><span style=\"display:inherit;clear:left;\">transacci\u00f3n ant<span class=\"_ _1\"></span>icipada <span class=\"_ _1\"></span>se reco<span class=\"_ _1\"></span>noce en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados. <span class=\"_ _b\"></span>Sin embargo, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ja <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ser <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>tenga </span><span style=\"display:inherit;clear:left;\">lugar <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>transacci\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ff7\">acumuladas <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>\u201cOtro <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal <span class=\"_ _7\"></span>consolidado\u201d</span> <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">traspasan inmediatamente a la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _b\"></span>designa determinados <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>como cobertura <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>riesgo c<span class=\"_ _1\"></span>oncreto asociado <span class=\"_ _b\"></span>a un ac<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pasivo </span><span style=\"display:inherit;clear:left;\">reconocido <span class=\"_ _8\"></span>o <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>altamente <span class=\"_ _8\"> </span>probable<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>afectar <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>resultado <span class=\"_ _8\"> </span>del <span class=\"_ _d\"> </span>ejercicio </span><span style=\"display:inherit;clear:left;\">(cobertura de flujos de efectivo). </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Derivados que no califican para contabilidad de cobertura </span></span><span style=\"display:inherit;clear:left;\">Para los instrumentos financieros derivados no des<span class=\"_ _1\"></span>ignados como instrumentos de cobertura o que no <span class=\"_ _1\"></span>califican </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>designados <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>tales, <span class=\"_ _b\"></span>las <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>ariaciones <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _16\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>financiero <span class=\"_ _b\"></span>(ingreso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>asto) <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>ultados c<span class=\"_ _1\"></span>onsolidada. <span class=\"_ _1\"></span>Se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluidos </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">en la categor\u00eda de activos o pasivos financieros a valor razonable con cambios en resultados.</span></span> </span><span style=\"display:inherit;clear:left;\">2.23.<span class=\"ls0\"> Arrendamientos </span></span><span style=\"display:inherit;clear:left;\">Los a<span class=\"_ _0\"></span>rrendamientos de <span class=\"_ _0\"></span>inmovilizado m<span class=\"_ _0\"></span>aterial de <span class=\"_ _0\"></span>duraci\u00f3n superio<span class=\"_ _0\"></span>r al <span class=\"_ _0\"></span>a\u00f1o y <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>significativo son<span class=\"_ _0\"></span> reconocidos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _d\"> </span>derechos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"> </span>activos <span class=\"_ _d\"> </span>alquilados <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>pasivo <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>activo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">arrendado est\u00e1 disponible para su uso por el Grupo. (ver nota 2.8)</span></span> </span><span style=\"display:inherit;clear:left;\">2.24.<span class=\"ls0\"> Distribuci\u00f3n de dividend<span class=\"_ _0\"></span>os </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>distribuci\u00f3n de <span class=\"_ _0\"></span>dividendos a los <span class=\"_ _0\"></span>accionistas <span class=\"_ _0\"></span>de la So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce como u<span class=\"_ _0\"></span>n pasivo e<span class=\"_ _0\"></span>n las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>dividendos <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>accionistas </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">de la sociedad.</span></span> </span><span style=\"display:inherit;clear:left;\">2.25.<span class=\"ls0\"> Medio ambiente </span></span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>actividad <span class=\"_ _6\"></span>medioambiental <span class=\"_ _6\"></span>cualquier <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _6\"></span>prop\u00f3sito <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>prevenir, <span class=\"_ _6\"></span>reducir <span class=\"_ _8\"></span>o </span><span style=\"display:inherit;clear:left;\">reparar el da\u00f1o sobre el medio ambiente. </span><span style=\"display:inherit;clear:left;\">Los gastos d<span class=\"_ _0\"></span>erivados de la <span class=\"_ _0\"></span>protecci\u00f3n y mejora del<span class=\"_ _0\"></span> medio ambiente s<span class=\"_ _0\"></span>e imputan a <span class=\"_ _0\"></span>resultados en el e<span class=\"_ _0\"></span>jercicio en </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>incurren, <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>independencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>roduzca <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>corriente <span class=\"_ _7\"></span>monetaria <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>financiera </span><span style=\"display:inherit;clear:left;\">derivada de ellos. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>pr<span class=\"_ _1\"></span>ovisiones <span class=\"_ _e\"> </span>relativas <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>responsabilidades <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>cie<span class=\"_ _0\"></span>rtas, <span class=\"_ _e\"> </span>litigios <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>c<span class=\"_ _1\"></span>urso <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _e\"> </span>u </span><span style=\"display:inherit;clear:left;\">obligaciones pendientes <span class=\"_ _0\"></span>de cuant\u00eda indeterminada <span class=\"_ _0\"></span>de naturaleza medioambiental, <span class=\"_ _0\"></span>no cubiertas por <span class=\"_ _0\"></span>las p\u00f3lizas </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>seguros <span class=\"_ _b\"></span>suscritas, se <span class=\"_ _b\"></span>constituyen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el m<span class=\"_ _1\"></span>omento <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>nacimi<span class=\"_ _0\"></span>ento <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>responsabilidad <span class=\"_ _b\"></span>o de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>obligaci\u00f3n <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue </span><span style=\"display:inherit;clear:left;\">determina la indemnizaci\u00f3n o pago. </span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>actividad <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dedican <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sociedades<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">ni</span> <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">contingencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>med<span class=\"_ _0\"></span>ioambiental <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>pudieran <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>significativos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>patrimonio, <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">situaci\u00f3n financiera y los resultados de esta.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.26.<span class=\"ls0\"> Ganancias por acci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Ganancias b\u00e1sicas por acci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las ganancias b\u00e1sicas por acci\u00f3n se calculan dividiendo: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>El <span class=\"_ _6\"></span>beneficio <span class=\"_ _7\"></span>atrib<span class=\"_ _0\"></span>uible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>propietarios <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Sociedad, <span class=\"_ _6\"></span>excluyendo <span class=\"_ _7\"></span>cualquier <span class=\"_ _6\"></span>coste <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>servicio <span class=\"_ _6\"></span>de </span></span><span style=\"display:inherit;clear:left;\">patrimonio neto distinto de las acciones ordinarias. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Entre el n\u00famero<span class=\"_ _0\"></span> medio ponder<span class=\"_ _1\"></span>ado de acciones ordinarias en circulaci\u00f3n durante el ejercicio, ajustado </span></span><span style=\"display:inherit;clear:left;\">por los <span class=\"_ _0\"></span>elementos de <span class=\"_ _0\"></span>incentivos en acciones <span class=\"_ _0\"></span>ordinarias emitidos <span class=\"_ _0\"></span>durante el ejercicio <span class=\"_ _0\"></span>y excluyendo las </span><span style=\"display:inherit;clear:left;\">acciones propias. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Ganancias diluidas por acci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>ganancias <span class=\"_ _8\"></span>diluidas <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>ajustan <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>cifras <span class=\"_ _8\"></span>usadas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>determinaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>ganancias </span><span style=\"display:inherit;clear:left;\">b\u00e1sicas por acci\u00f3n para tener en cuenta: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _e\"> </span>efecto <span class=\"_ _d\"> </span>despu\u00e9s <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>impuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>ganancias<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>intereses <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>otros <span class=\"_ _e\"> </span>costes <span class=\"_ _e\"> </span>financiero<span class=\"_ _1\"></span>s </span></span><span style=\"display:inherit;clear:left;\">asociados con las acciones ordinarias potenciales con efectos dilusivos<span class=\"_ _0\"></span>, y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>n\u00famero <span class=\"_ _6\"></span>medio <span class=\"_ _8\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>cciones <span class=\"_ _6\"></span>ordinarias <span class=\"_ _6\"></span>adicionales <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>abr\u00edan <span class=\"_ _7\"></span>es<span class=\"_ _0\"></span>tado <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>irculaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">asumiendo la conversi\u00f3n de todas las acciones ordinarias potenciales con efectos dilusivos.</span></span> </span><span style=\"display:inherit;clear:left;\">2.27.<span class=\"ls0\"> Combinaciones de nego<span class=\"_ _0\"></span>cios </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_\"> </span>contable <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>adquisici\u00f3n <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>usa <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_\"> </span>contabilizar <span class=\"_\"> </span>todas <span class=\"_ _a\"> </span>las <span class=\"_\"> </span>combinaciones <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>negocio, <span class=\"_\"> </span>con </span><span style=\"display:inherit;clear:left;\">independencia de si se adquieren instrumentos de patrimoni<span class=\"_ _1\"></span>o u otros activos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>identificables <span class=\"_ _7\"></span>adquiridos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>contingentes <span class=\"_ _7\"></span>asumidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">negocios, <span class=\"_\"> </span>con <span class=\"_\"> </span>excepciones <span class=\"_\"> </span>limitadas, <span class=\"_\"> </span>se <span class=\"_\"> </span>valoran <span class=\"_\"> </span>inicialmente <span class=\"_\"> </span>a <span class=\"_\"> </span>sus<span class=\"_ _0\"></span> <span class=\"_\"> </span>valores <span class=\"_\"> </span>razonables <span class=\"_\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>fecha <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _0\"></span>cualquier <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>articipaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>domi<span class=\"_ _0\"></span>nante <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>entidad <span class=\"_ _7\"></span>adquirida <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>roporcional <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>dominante <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>activos </span><span style=\"display:inherit;clear:left;\">identificables netos de la entidad adquirida. </span><span style=\"display:inherit;clear:left;\">Los costes relacionados con la adquisici\u00f3n se reconocen como gastos cuando se <span class=\"_ _1\"></span>incurre en ellos. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El exceso de:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>la contraprestaci\u00f3n transferida; </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el importe de cualquier participaci\u00f3n no dominante en la entidad adquirida, y  </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el va<span class=\"_ _0\"></span>lor razonable <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de cualquier <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previa <span class=\"_ _0\"></span>en la </span></span><span style=\"display:inherit;clear:left;\">entidad adquirida, </span><span style=\"display:inherit;clear:left;\">sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>identificables <span class=\"_ _0\"></span>adquiridos s<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>gistra como <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio. <span class=\"_ _0\"></span>Si </span><span style=\"display:inherit;clear:left;\">esos <span class=\"_ _e\"> </span>importes <span class=\"_ _d\"> </span>son <span class=\"_ _e\"> </span>menores <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>azonable <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _d\"> </span>netos <span class=\"_ _e\"> </span>identificables <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>pendiente </span><span style=\"display:inherit;clear:left;\">adquirida, <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>diferencia <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_\"> </span>r<span class=\"_ _1\"></span>econoce <span class=\"_ _e\"> </span>direc<span class=\"_ _0\"></span>tamente <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>resultados <span class=\"_\"> </span>como <span class=\"_ _e\"> </span>una <span class=\"_\"> </span>compra <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>condiciones <span class=\"_ _e\"> </span>muy </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ventajosas.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.28.<span class=\"ls0\"> Tratamiento de sociedad<span class=\"_ _0\"></span>es en econom\u00edas hipe<span class=\"_ _0\"></span>rinflacionarias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>NIC <span class=\"_ _7\"></span>29 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>estados <span class=\"_ _8\"></span>financieros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>turcas<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>argentinas. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">dicha <span class=\"_ _6\"></span>norma <span class=\"_ _6\"></span>conlleva <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>sig<span class=\"_ _0\"></span>uientes <span class=\"_ _6\"></span>excepciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>anteriormente <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ormas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Reexpresi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>monetarios <span class=\"_ _b\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ependiendo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>caso, </span></span><span style=\"display:inherit;clear:left;\">desde su fecha de<span class=\"_ _0\"></span> adquisici\u00f3n. La contrapartida de dicha <span class=\"_ _0\"></span>reexpresi\u00f3n ha sido reservas<span class=\"_ _7\"></span> o el resultado </span><span style=\"display:inherit;clear:left;\">por exposici\u00f3n a cambios en el po<span class=\"_ _0\"></span>der adquisitivo de la moneda del ejercicio dependiendo del per\u00edodo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de aplicaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El patrimonio ha sido reexpresado, al igual que el <span class=\"_ _0\"></span>resto de las partidas no monetaria<span class=\"_ _1\"></span>s. </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La <span class=\"_ _7\"></span>reexpresi\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>resultad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nsual <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n <span class=\"_ _7\"></span>acumulada <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>desde <span class=\"_ _0\"></span>su </span></span><span style=\"display:inherit;clear:left;\">generaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>ajustar\u00e1 <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>integral <span class=\"_ _7\"></span>consolidado <span class=\"_ _0\"></span>derivado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>exposici\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el<span class=\"ls0\"> poder adquisitivo de la m<span class=\"_ _1\"></span>oneda. </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Aplicaci\u00f3n del <span class=\"_ _0\"></span>tipo de cambio de <span class=\"_ _0\"></span>cierre e<span class=\"_ _0\"></span>n lugar d<span class=\"_ _0\"></span>el medio del <span class=\"_ _0\"></span>ejercicio, a los <span class=\"_ _0\"></span>ingresos y gastos<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Para </span></span><span style=\"display:inherit;clear:left;\">ello, <span class=\"_ _f\"> </span>todos <span class=\"_ _f\"> </span>los <span class=\"_ _19\"> </span>importes <span class=\"_ _f\"> </span>necesitan <span class=\"_ _f\"> </span>ser <span class=\"_ _f\"> </span>reeexpresados <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _f\"> </span>la <span class=\"_ _19\"> </span>utilizaci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>variaci\u00f3n </span><span style=\"display:inherit;clear:left;\">experimentada por e<span class=\"_ _1\"></span>l \u00edndice g<span class=\"_ _1\"></span>eneral de pre<span class=\"_ _1\"></span>cios, desde <span class=\"_ _1\"></span>la fecha en<span class=\"_ _1\"></span> la que<span class=\"_ _1\"></span> los g<span class=\"_ _1\"></span>astos e i<span class=\"_ _1\"></span>ngresos fueron<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">recogidos en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>ajustado <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>cuenta <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>resultados <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>reflejar <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>resultado <span class=\"_ _f\"> </span>financiero </span></span><span style=\"display:inherit;clear:left;\">correspondiente al impacto de la inflaci\u00f3n en los activos monetarios netos.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _0\"></span>distintas <span class=\"_ _0\"></span>partidas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resultados y <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 </span></span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>ajustadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>\u00edndice <span class=\"_ _7\"></span>inflacionario <span class=\"_ _7\"></span>desde <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>generaci\u00f3n, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>contrapartida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados </span><span style=\"display:inherit;clear:left;\">financieros y diferencias de cambio, respectivamente. </span><span style=\"display:inherit;clear:left;\">Los coeficientes medios <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsiderados para <span class=\"_ _1\"></span>este c\u00e1lculo <span class=\"_ _1\"></span>en el ej<span class=\"_ _1\"></span>ercicio 2023 <span class=\"ls8\">ha</span>n <span class=\"_ _b\"></span>sido del 1,41031 en <span class=\"_ _1\"></span>Turqu\u00eda y<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _e\"> </span><span class=\"ls0\">2,3179 <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>Argentina. <span class=\"_ _e\"> </span>Dichos <span class=\"_ _e\"> </span>coeficientes <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>extraen <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>informaci\u00f3n <span class=\"_ _e\"> </span>publ<span class=\"_ _1\"></span>icada <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Instituci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">estad\u00edstica t<span class=\"_ _1\"></span>urca <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>INDEC <span class=\"_ _b\"></span>argentino<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>trav\u00e9s de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>publicaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>\u00cdn<span class=\"_ _0\"></span>dice <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Precios al <span class=\"_ _b\"></span>Consumidor <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _e\"> </span>variaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _e\"> </span>precios <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>servicios <span class=\"_ _e\"> </span>repr<span class=\"_ _1\"></span>esentativos <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>gasto <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>consumo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>hogares<span class=\"_ _0\"></span><span class=\"ls17\">, </span></span><span style=\"display:inherit;clear:left;\">respectivamente. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>re-expresi\u00f3n <span class=\"_ _b\"></span>regis<span class=\"_ _0\"></span>trados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los est<span class=\"_ _1\"></span>ados <span class=\"_ _b\"></span>financ<span class=\"_ _0\"></span>ieros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>con moneda <span class=\"_ _16\"></span>fu<span class=\"_ _0\"></span>ncional<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">lira <span class=\"_ _8\"></span>turca <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>peso <span class=\"_ _8\"> </span>argentino, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>ganancias <span class=\"_ _8\"></span>consolidada, <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _e\"> </span><span class=\"ff7\">ep\u00edgrafe\u201d </span></span><span style=\"display:inherit;clear:left;\">Resultado <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>exposic<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>hip<span class=\"_ _0\"></span>erinflaci\u00f3n<span class=\"ff7\">\u201d. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>efecto <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>re<span class=\"_ _0\"></span></span>-expresi\u00f3n <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ejercicio 2023, asciende a una p\u00e9rdida por importe de 7.759 miles de euros <span class=\"_ _0\"></span>(2022: 6.<span class=\"ls8\">097</span> m<span class=\"_ _1\"></span>iles de euros)<span class=\"ls9\">. </span></span></span> </span><span style=\"display:inherit;clear:left;\">3.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Gesti\u00f3n del riesgo f<span class=\"_ _0\"></span>inanciero y m<span class=\"_ _0\"></span>edioambient<span class=\"_ _0\"></span>al </span></span><span style=\"display:inherit;clear:left;\">3.1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Factores de riesgo finan<span class=\"_ _0\"></span>ciero<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>exponen <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diversos <span class=\"_ _7\"></span>riesgos <span class=\"_ _6\"></span>financieros: <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado <span class=\"_ _6\"></span>(incluyendo </span><span style=\"display:inherit;clear:left;\">riesgo de precio, riesgo de tipo de cambio y riesgo de flujos de <span class=\"_ _0\"></span>efectivo por <span class=\"ls9\">ti</span>po de inter\u00e9s), riesgo de cr\u00e9dito y </span><span style=\"display:inherit;clear:left;\">riesgo <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>liquidez. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>programa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>global <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>centra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>incertidumbre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">mercados financieros y trata de minimizar los e<span class=\"_ _0\"></span>fectos potenciales adversos sobre la rentabilidad financiera del </span><span style=\"display:inherit;clear:left;\">Grupo. El Grupo emplea instrumentos financieros derivados para cubrir determinadas exposiciones al riesgo. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _f\"> </span>gesti\u00f3n <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>riesgo <span class=\"_ _f\"> </span>est\u00e1 <span class=\"_ _a\"> </span>controlada <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>Direcci\u00f3n <span class=\"_ _a\"> </span>Fin<span class=\"_ _0\"></span>anciera, <span class=\"_ _a\"> </span>Direcciones <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _f\"> </span>Negocios <span class=\"_ _a\"> </span>y <span class=\"_ _f\"> </span>el </span><span style=\"display:inherit;clear:left;\">Departamento <span class=\"_ _b\"></span>Central <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Tesorer\u00eda <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>arreglo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>pol\u00edticas <span class=\"_ _b\"></span>tuteladas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Consejo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Administraci\u00f3n </span><span style=\"display:inherit;clear:left;\">de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante y<span class=\"_ _0\"></span> supervisadas <span class=\"_ _0\"></span>por el <span class=\"_ _0\"></span>Comit\u00e9 <span class=\"_ _0\"></span>de Auditor\u00eda <span class=\"_ _0\"></span>y Control. <span class=\"_ _0\"></span>Este <span class=\"_ _0\"></span>Departamento identifica, </span><span style=\"display:inherit;clear:left;\">eval\u00faa y cubre los riesgos financieros en estrecha colaboraci\u00f3n con las <span class=\"_ _1\"></span>unidades operativas del Grupo.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">3.1.1. <span class=\"_ _1a\"> </span>Riesgo de mercado<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Riesgo de tipo de cambio </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>opera <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>\u00e1mbito <span class=\"_ _b\"></span>internacional <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>por <span class=\"_ _b\"></span>ta<span class=\"_ _0\"></span>nto, <span class=\"_ _16\"></span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _b\"></span>expuesto <span class=\"_ _16\"></span>a <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">con divisas, especialmente el d\u00f3lar estadouniden<span class=\"_ _1\"></span>se (USD) o en menor medida otras monedas ligadas al USD<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">Residualmente <span class=\"_ _8\"></span>hay <span class=\"_ _6\"></span>riesgos <span class=\"_ _8\"></span>menores <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>proveedores <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>otras <span class=\"_ _8\"></span>monedas <span class=\"_ _8\"></span>(principalmente <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span>enes <span class=\"_ _8\"></span>japoneses, </span><span style=\"display:inherit;clear:left;\">d\u00f3lares canadienses, <span class=\"ls14\">ri</span>al saud\u00ed, li<span class=\"_ _0\"></span>ra turca, ringgit malayo, sol peruano, peso mejicano, d\u00f3lar <span class=\"ls8\">de </span>Singapur<span class=\"ls9\">, </span>zloty </span><span style=\"display:inherit;clear:left;\">polaco, <span class=\"_ _f\"> </span>rial <span class=\"_ _f\"> </span>qatari, <span class=\"_ _f\"> </span>di<span class=\"_ _0\"></span>nar <span class=\"_ _f\"> </span>barein\u00ed, <span class=\"_ _f\"> </span>rial <span class=\"_ _f\"> </span>oman\u00ed <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>dinar <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>Kuwai<span class=\"_ _0\"></span>t). <span class=\"_ _f\"> </span>El <span class=\"_ _f\"> </span>riesgo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>tipo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>cambio <span class=\"_ _f\"> </span>surge </span><span style=\"display:inherit;clear:left;\">fundamentalmente de transacciones comerciales futuras y de activos y pasivo<span class=\"_ _1\"></span>s reconocidos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _0\"></span>controlar <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>urge <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>futuras, <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">reconocidos, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>usan, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acue<span class=\"_ _0\"></span>rdo <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>establecida, <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">plazo, <span class=\"_ _0\"></span>negociados <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Tesore<span class=\"_ _0\"></span>r\u00eda <span class=\"_ _0\"></span>Corporativa <span class=\"_ _7\"></span>del Grup<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>surge <span class=\"_ _7\"></span>cuando </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>futuras, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>reconocidos <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _0\"></span>denominados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>moneda </span><span style=\"display:inherit;clear:left;\">distinta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>presentaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Grupo. <span class=\"_ _6\"></span>La <span class=\"_ _7\"></span>Tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>responsable <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gestiona<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posici\u00f3n <span class=\"_ _6\"></span>en </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _1\"></span>moneda <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>usando <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>ntratos <span class=\"_ _b\"></span>externos a <span class=\"_ _b\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>moneda <span class=\"_ _1\"></span>extranjera<span class=\"_ _0\"></span> (t<span class=\"_ _1\"></span>eniendo <span class=\"_ _b\"></span>en cuenta <span class=\"_ _b\"></span>tambi\u00e9n </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>riesgos <span class=\"_ _8\"></span>derivados <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>monedas <span class=\"_ _8\"> </span>ligadas <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>USD<span class=\"_ _0\"></span>, <span class=\"_ _8\"> </span>donde <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>cobertura <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontratada <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rotege <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>USD<span class=\"_ _0\"></span>)<span class=\"ls17\">. </span></span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>intenta <span class=\"_ _7\"></span>cubrirse <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>acordando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _7\"></span>contratos </span><span style=\"display:inherit;clear:left;\">\u201cmultimoneda\u201d, <span class=\"_ _a\"> </span>desagregando <span class=\"_ _a\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _a\"> </span>precio <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>venta <span class=\"_ _a\"> </span>en <span class=\"_ _a\"> </span>las <span class=\"_ _f\"> </span>distintas <span class=\"_ _a\"> </span>monedas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _a\"> </span>costes <span class=\"_ _a\"> </span>previstos <span class=\"_ _a\"> </span>y </span><span style=\"display:inherit;clear:left;\">manteniendo los m\u00e1rgenes previstos en euros. </span><span style=\"display:inherit;clear:left;\">La pol\u00edtica de <span class=\"_ _1\"></span>gesti\u00f3n del ries<span class=\"_ _1\"></span>go del Grupo se basa <span class=\"_ _1\"></span>en cubrir, <span class=\"_ _1\"></span>para los proyectos en <span class=\"_ _1\"></span>ejecuci\u00f3n, una parte <span class=\"_ _1\"></span>de las </span><span style=\"display:inherit;clear:left;\">transacciones previstas <span class=\"_ _1\"></span>con certeza ele<span class=\"_ _1\"></span>vada en cada <span class=\"_ _1\"></span>una de <span class=\"_ _1\"></span>las principales <span class=\"_ _1\"></span>monedas duran<span class=\"_ _0\"></span>te todos <span class=\"_ _1\"></span>los mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de proyec<span class=\"_ _0\"></span>to previstos. <span class=\"_ _0\"></span>En cada n<span class=\"_ _0\"></span>uevo proyecto c<span class=\"_ _0\"></span>ontratado con rie<span class=\"_ _0\"></span>sgo de cambio<span class=\"_ _0\"></span> var\u00eda el <span class=\"_ _0\"></span>porcentaje de ri<span class=\"_ _0\"></span>esgo </span><span style=\"display:inherit;clear:left;\">a asegurar sobre las <span class=\"_ _1\"></span>ventas proyectadas en cada una d<span class=\"_ _1\"></span>e las monedas principales, <span class=\"_ _1\"></span>seguros que califican <span class=\"_ _1\"></span>como </span><span style=\"display:inherit;clear:left;\">transacciones previstas altamente probables a efectos de contabilidad de <span class=\"_ _1\"></span>cobertura.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Por el tip<span class=\"_ _1\"></span>o de op<span class=\"_ _1\"></span>eraciones del <span class=\"_ _1\"></span>Grupo, es <span class=\"_ _1\"></span>muy habitual <span class=\"_ _1\"></span>contratar operaciones <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on los <span class=\"_ _1\"></span>clientes en <span class=\"_ _1\"></span>USD, mientra<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">que es habitual <span class=\"_ _1\"></span>que los costes <span class=\"_ _1\"></span>correspondan a distintas m<span class=\"_ _1\"></span>onedas, incluyendo principal<span class=\"_ _1\"></span>mente USD<span class=\"_ _0\"></span> y EUR. Si <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>se hu<span class=\"_ _0\"></span>biera d<span class=\"_ _0\"></span>epreciado / <span class=\"_ _0\"></span>apreciado <span class=\"_ _0\"></span><span class=\"ls8\">un <span class=\"_ _0\"></span><span class=\"lsf\">10</span></span>% <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>al USD <span class=\"_ _0\"></span>manteni\u00e9ndose </span><span style=\"display:inherit;clear:left;\">constantes <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>variables, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _7\"></span>hubiera <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ido </span><span style=\"display:inherit;clear:left;\">superior <span class=\"ls9\">/ <span class=\"_ _1\"></span><span class=\"ls0\">inferior en <span class=\"_ _1\"></span>21.243 <span class=\"_ _1\"></span>miles <span class=\"ls8\">de</span> <span class=\"_ _1\"></span>euros (2<span class=\"_ _1\"></span>022:15.981 miles <span class=\"_ _b\"></span>de euros) principalmente <span class=\"_ _1\"></span>como resultado <span class=\"_ _1\"></span>de las<span class=\"_ _1\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">ganancias / p\u00e9rdidas generadas por la apreciaci\u00f3n/ depreciaci\u00f3n de<span class=\"_ _0\"></span> las posiciones en USD<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uanto <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>patrimonio <span class=\"_ _0\"></span>neto, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>euro <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ubiera <span class=\"_ _7\"></span>depreciado <span class=\"_ _0\"></span>/ <span class=\"_ _7\"></span>apreciado <span class=\"_ _0\"></span><span class=\"ls8\">un <span class=\"_ _0\"></span>10</span>% <span class=\"_ _7\"></span>respecto <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>USD, <span class=\"_ _0\"></span>hubiera </span><span style=\"display:inherit;clear:left;\">sido <span class=\"_ _7\"></span>inferior <span class=\"_ _7\"></span>/ <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _7\"></span>73.130 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _7\"></span>finalizado <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2023 <span class=\"_ _7\"></span>(2022: </span><span style=\"display:inherit;clear:left;\">22.236 miles <span class=\"_ _0\"></span>de euros); estos efectos e<span class=\"_ _0\"></span>n patrimonio neto han <span class=\"_ _0\"></span>sido estimados considerando las <span class=\"_ _0\"></span>variaciones en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _1\"></span>antes <span class=\"_ _b\"></span>mencionadas, adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>variaciones <span class=\"_ _b\"></span>estimadas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los der<span class=\"_ _1\"></span>ivados <span class=\"_ _1\"></span>financieros <span class=\"_ _b\"></span>de cober<span class=\"_ _1\"></span>tura </span><span style=\"display:inherit;clear:left;\">con efecto en la reserva de cobertura del patrimonio neto (todo sin considerar el efecto fiscal). </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>producir\u00eda <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>tuviese <span class=\"_ _0\"></span>lugar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>plazo </span><span style=\"display:inherit;clear:left;\">inferior <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span><span class=\"ls8\">139</span> <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>\u00edas <span class=\"_ _8\"> </span>(<span class=\"ls8\">202</span>2:<span class=\"ls8\">115</span> <span class=\"_ _8\"> </span>d\u00edas), <span class=\"_ _d\"> </span>ya <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>ese <span class=\"_ _d\"> </span><span class=\"ls8\">es</span> <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>vencimiento <span class=\"_ _8\"></span>promedio <span class=\"_ _8\"> </span>al <span class=\"_ _d\"> </span>cual <span class=\"_ _8\"> </span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _8\"></span>contratadas <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">operaciones de cobertura. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _0\"></span>otra <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>posee <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arias <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>operaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>extranjero, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uyos ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>est\u00e1n </span><span style=\"display:inherit;clear:left;\">expuestos <span class=\"_\"> </span>al <span class=\"_ _e\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>conversi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>moneda <span class=\"_ _e\"> </span>extranjera. <span class=\"_ _e\"> </span>En <span class=\"_\"> </span>general<span class=\"_ _0\"></span>, <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>pol\u00edtica <span class=\"_\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>Grupo <span class=\"_\"> </span>es <span class=\"_\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_\"> </span>l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">operaciones e<span class=\"_ _0\"></span>n cada <span class=\"_ _0\"></span>pa\u00eds s<span class=\"_ _0\"></span>e financien <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>deuda to<span class=\"_ _0\"></span>mada en <span class=\"_ _0\"></span>la m<span class=\"_ _0\"></span>oneda funcional <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada pa\u00eds, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo qu<span class=\"_ _0\"></span>e el </span><span style=\"display:inherit;clear:left;\">riesgo s\u00f3lo <span class=\"_ _b\"></span>afecta a <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>corresponde <span class=\"_ _1\"></span>a inv<span class=\"_ _1\"></span>ersi\u00f3n en <span class=\"_ _b\"></span>capital. A continuaci\u00f3n, <span class=\"_ _1\"></span>se presentan <span class=\"_ _b\"></span>los saldos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _7\"></span>principales <span class=\"_ _7\"></span>exposiciones <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>absoluto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera, <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>consecuenc<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">de capital realizadas: </span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Rial Saudita </span><span style=\"display:inherit;clear:left;\">           <span class=\"ls0\">235.556  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">120.841  </span></span><span style=\"display:inherit;clear:left;\">Lira Turca </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">14.029  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">10.829  </span></span><span style=\"display:inherit;clear:left;\">Sol Peruano </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">43.106  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">89.201  </span></span><span style=\"display:inherit;clear:left;\">Peso Mejicano </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">49.685  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">24.620  </span></span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Riesgo de precio<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>expuesto <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>riesgo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>precio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>materia <span class=\"_ _6\"></span>prima <span class=\"_ _7\"></span>cotizad<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>b\u00e1sicamente <span class=\"_ _7\"></span>ligado <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">metales y <span class=\"_ _0\"></span>al petr\u00f3leo po<span class=\"_ _0\"></span>r lo que <span class=\"_ _0\"></span>afectan al p<span class=\"_ _0\"></span>recio de los s<span class=\"_ _0\"></span>uministros de equipos <span class=\"_ _0\"></span>y materiales fabricados e<span class=\"_ _0\"></span>n los </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _d\"> </span>construidos <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>\u00fanicamente <span class=\"_ _d\"> </span>durante <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>media <span class=\"_ _d\"> </span>entre <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>djudicaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">colocaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pedidos <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>subcontratistas<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Generalmente <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>impactos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>trasladan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>eficiente </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>precios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratistas <span class=\"_ _0\"></span>similares <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>eran <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>sector. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>duce <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">mitiga <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>precio <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ol\u00edticas <span class=\"_ _6\"></span>establecid<span class=\"_ _0\"></span>as <span class=\"_ _8\"> </span>instruidas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>Direcci\u00f3n, <span class=\"_ _8\"></span>b\u00e1sicamente <span class=\"_ _8\"></span>acelerando <span class=\"_ _8\"></span>o </span><span style=\"display:inherit;clear:left;\">ralentizando e<span class=\"_ _0\"></span>l ri<span class=\"_ _0\"></span>tmo de <span class=\"_ _0\"></span>colocaciones y<span class=\"_ _0\"></span> seleccionando <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>monedas y<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>a\u00edses de <span class=\"_ _0\"></span>origen<span class=\"_ _7\"></span>, as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">contrataci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>ria <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>anteriormente <span class=\"_ _0\"></span>mencionado. <span class=\"_ _0\"></span>Otro </span><span style=\"display:inherit;clear:left;\">mecanismo utili<span class=\"_ _1\"></span>zado por <span class=\"_ _b\"></span>el Grupo <span class=\"_ _b\"></span>para mitigar <span class=\"_ _1\"></span>este r<span class=\"_ _1\"></span>iesgo <span class=\"_ _1\"></span>consiste e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>utilizaci\u00f3n de <span class=\"_ _b\"></span>modelos de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n </span><span style=\"display:inherit;clear:left;\">que pe<span class=\"_ _0\"></span>rmitan que una pa<span class=\"_ _0\"></span>rte del precio se<span class=\"_ _0\"></span> destine a c<span class=\"_ _0\"></span>ubrir posibles desv<span class=\"_ _0\"></span>iaciones de los<span class=\"_ _7\"></span> costes, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>en la </span><span style=\"display:inherit;clear:left;\">contrataci\u00f3n de derivados.  </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Riesgo de tipo de inter<span class=\"_ _0\"></span>\u00e9s </span>en<span class=\"ls0\"> los f<span class=\"_ _0\"></span>lujos de efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>objetivo, <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>participa <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span>tofinancien, estableciendo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">clientes hitos de <span class=\"_ _1\"></span>facturaci\u00f3n y <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>bro que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ubran los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er\u00edodos <span class=\"_ _1\"></span>de pago <span class=\"_ _1\"></span>comprometidos con l<span class=\"_ _1\"></span>os proveedores. No </span><span style=\"display:inherit;clear:left;\">obstante, <span class=\"_ _a\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_ _a\"> </span>mantiene<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>instrumentos <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>deuda <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_\"> </span>cubrir<span class=\"_ _0\"></span> <span class=\"_\"> </span>sus <span class=\"_ _a\"> </span>necesidades <span class=\"_\"> </span>operativas, <span class=\"_ _a\"> </span>con <span class=\"_\"> </span>una </span><span style=\"display:inherit;clear:left;\">combinaci\u00f3n de <span class=\"_ _1\"></span>tipos fijos<span class=\"_ _1\"></span> y v<span class=\"_ _1\"></span>ariables. Como parte<span class=\"_ _1\"></span> de l<span class=\"_ _1\"></span>a pol\u00edti<span class=\"_ _1\"></span>ca de prudencia<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>de control d<span class=\"_ _1\"></span>el riesgo <span class=\"_ _1\"></span>del tipo <span class=\"_ _b\"></span>de </span><span style=\"display:inherit;clear:left;\">inter\u00e9s <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _6\"></span></span>del <span class=\"_ _8\"></span>impacto <span class=\"_ _6\"></span>que <span class=\"_ _d\"> </span>la <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>mismos <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"> </span>tener <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>consolidada, </span><span style=\"display:inherit;clear:left;\">existen i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>a tipo <span class=\"_ _b\"></span>fijo por <span class=\"_ _b\"></span>importe de <span class=\"_ _1\"></span>428.295 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span><span class=\"lsf\">de<span class=\"ls0\"> euros <span class=\"_ _b\"></span>(2022:462.120 miles <span class=\"_ _b\"></span>de euros).<span class=\"_ _b\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">La <span class=\"ls0\">exposici\u00f3n a riesgo de tipo de inter\u00e9s variable al <span class=\"_ _1\"></span>cierre de cada ejercicio es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Referenciado </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Referenciado<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Euribor </span><span style=\"display:inherit;clear:left;\">referencias </span><span style=\"display:inherit;clear:left;\">Euribor </span><span style=\"display:inherit;clear:left;\">referencias </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamo participa<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ivo </span><span style=\"display:inherit;clear:left;\">          (175.000) </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(175.000) </span><span style=\"display:inherit;clear:left;\">       (175.000)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(175.000) </span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span> tipo </span><span style=\"display:inherit;clear:left;\">variable </span><span style=\"display:inherit;clear:left;\">          (257.604) </span><span style=\"display:inherit;clear:left;\">(257.604) </span><span style=\"display:inherit;clear:left;\">       (339.907)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(339.907) </span><span style=\"display:inherit;clear:left;\">Efectivo y equivalente<span class=\"_ _b\"></span>s de </span><span style=\"display:inherit;clear:left;\">efectivo que deveng<span class=\"_ _1\"></span>an </span><span style=\"display:inherit;clear:left;\">inter\u00e9s </span><span style=\"display:inherit;clear:left;\">            217.027 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        816.630<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">    1.033.657 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         167.538 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        792.142 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     959.680  </span><span style=\"display:inherit;clear:left;\">          (215.577) </span><span style=\"display:inherit;clear:left;\">        816.630<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">       601.053 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       (347.369)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        792.142 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     444.773  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>equivalente <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span><span class=\"ff7\">devengan <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _7\"></span>correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>\u201cOtras<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>referencias\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">est\u00e1 denominado, principalmente, en USD. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>simulaciones <span class=\"_ _1\"></span>realizadas <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>equivalentes<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>devengan <span class=\"_ _b\"></span>inter\u00e9s, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mpacto </span><span style=\"display:inherit;clear:left;\">sobre el re<span class=\"_ _1\"></span>sultado consolidado <span class=\"_ _1\"></span>de una <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _1\"></span>al alza/baja <span class=\"_ _1\"></span>de 25 <span class=\"_ _1\"></span>puntos b\u00e1si<span class=\"_ _1\"></span>cos del t<span class=\"_ _1\"></span>ipo de inter<span class=\"_ _1\"></span>\u00e9s supondr\u00eda </span><span style=\"display:inherit;clear:left;\">un aumento / disminuci\u00f3n de 2.042 miles de euros al 31 de d<span class=\"_ _0\"></span>iciembre de 2023 <span class=\"ls10\">(2<span class=\"ls8\">02</span></span>2<span class=\"ls9\">: 1</span>.980 miles de euros).<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>financiera a <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>variable<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n al <span class=\"_ _0\"></span>alza/baja<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 10 <span class=\"_ _0\"></span>puntos b\u00e1s<span class=\"_ _0\"></span>icos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tipo de </span><span style=\"display:inherit;clear:left;\">inter\u00e9s <span class=\"_ _6\"></span>tendr\u00eda <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>impacto <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>sminuci\u00f3n/aumento <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span><span class=\"ls8\">413</span> <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>euros<span class=\"ls17\">. </span></span><span style=\"display:inherit;clear:left;\">(2022<span class=\"ls9\">: <span class=\"ls8\">514</span></span> miles de euros). </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>definitiva, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>contin\u00faa <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>estionando <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>nivel </span><span style=\"display:inherit;clear:left;\">global, <span class=\"_ _8\"></span>con <span class=\"_ _8\"> </span>una <span class=\"_ _8\"></span>s\u00f3lida <span class=\"_ _8\"> </span>posici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>euros <span class=\"_ _6\"></span>y <span class=\"_ _d\"> </span>mayoritariamente <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>d\u00f3lares, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>continua <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>proceso <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">reducci\u00f3n de los niveles de deuda g<span class=\"_ _0\"></span>lobal, manteniendo un porcentaje eq<span class=\"_ _0\"></span>uilibrado de deuda a tipo fijo respecto </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">a tipo variable, en l\u00ednea con una prudente gesti\u00f3n de la tesorer\u00eda del grupo.</span></span> </span><span style=\"display:inherit;clear:left;\">3.1.2. <span class=\"_ _1a\"> </span>Riesgo de cr\u00e9dito<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La gesti\u00f3n del <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>cr\u00e9dito por p<span class=\"_ _1\"></span>arte del Grupo <span class=\"_ _1\"></span>se realiza considerando la s<span class=\"_ _1\"></span>iguiente agrupaci\u00f3n <span class=\"_ _1\"></span>de activos </span><span style=\"display:inherit;clear:left;\">financieros: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Activos por<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nstrumentos f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nancieros <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>(ver <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ota 10) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>saldos por<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>istintos <span class=\"_ _1\"></span>conceptos i<span class=\"_ _1\"></span>ncluidos </span></span><span style=\"display:inherit;clear:left;\">en Efectivo y equivalentes de efectivo (ver no<span class=\"_ _0\"></span>ta 14<span class=\"ls10\">).</span> </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Saldos relacionados con Clientes y cuentas a cobrar (ver nota 11<span class=\"ls14\">).</span> </span></span><span style=\"display:inherit;clear:left;\">Los instrumentos financieros derivados y las operaciones con entidades financiera<span class=\"_ _1\"></span>s incluidas como Efectivo y </span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo son contratados o se realizan con entidades financieras de reconocido prestigio<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>relaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _8\"> </span>los <span class=\"_ _8\"></span>saldos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Clientes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"> </span>a <span class=\"_ _8\"></span>cobrar <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>abe <span class=\"_ _6\"></span>mencionar <span class=\"_ _8\"></span>que, <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>caracter\u00edsticas <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">negocio, <span class=\"_\"> </span>existe <span class=\"_ _e\"> </span>una <span class=\"_\"> </span>a<span class=\"_ _1\"></span>lta <span class=\"_\"> </span>co<span class=\"_ _1\"></span>ncentraci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>funci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>proyectos <span class=\"_\"> </span>m\u00e1s <span class=\"_ _e\"> </span>significativos <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo. <span class=\"_\"> </span>E<span class=\"_ _1\"></span>stas </span><span style=\"display:inherit;clear:left;\">contrapartes <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>generalmente <span class=\"_ _1\"></span>compa\u00f1\u00edas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>petr\u00f3leo <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>gas <span class=\"_ _1\"></span>integradas <span class=\"_ _b\"></span>y estatales <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>multinacionales de <span class=\"_ _b\"></span>primer </span><span style=\"display:inherit;clear:left;\">nivel. <span class=\"_ _0\"></span>A 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2<span class=\"lsf\">02<span class=\"_ _0\"></span></span>3 <span class=\"_ _0\"></span>el <span class=\"lsf\">64<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>% <span class=\"ff7\">del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>cuenta d<span class=\"_ _0\"></span>e \u201cClientes\u201d <span class=\"_ _0\"></span>(incluida en <span class=\"_ _0\"></span>Clientes y<span class=\"_ _0\"></span> cuentas a </span></span><span style=\"display:inherit;clear:left;\">cobrar) <span class=\"_ _e\"> </span>est\u00e1 <span class=\"_ _e\"> </span>con<span class=\"_ _1\"></span>c<span class=\"ls8\">ent</span>rado <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>10<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>clientes <span class=\"_ _d\"> </span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _e\"> </span></span>63,22%), <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>est\u00e1n <span class=\"_ _e\"> </span>referidos <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>operaciones<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>tipo <span class=\"_ _e\"> </span>de </span><span style=\"display:inherit;clear:left;\">entidades <span class=\"_ _b\"></span>antes <span class=\"_ _b\"></span>mencionado, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>cual <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>considera <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>riesgo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>encuentra <span class=\"_ _16\"></span>mu<span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>acotado. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Como varia<span class=\"_ _0\"></span>bles e hip\u00f3tesis <span class=\"_ _0\"></span>y t\u00e9cnicas de<span class=\"_ _0\"></span> estimaci\u00f3n utilizadas p<span class=\"_ _0\"></span>ara valorar las <span class=\"_ _0\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>considera el<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>probabilidad de<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produzca una<span class=\"_ _0\"></span> p\u00e9<span class=\"_ _0\"></span>rdida crediticia <span class=\"_ _0\"></span>atendiendo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la posibilidad </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>esta <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>produzca <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posi<span class=\"_ _0\"></span>bilidad <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>produzca, <span class=\"_ _7\"></span>aunque <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>posibilidad <span class=\"_ _7\"></span>sea <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>uy <span class=\"_ _7\"></span>baja. <span class=\"_ _0\"></span> <span class=\"_ _7\"></span>La </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span><span class=\"ffa\">(EL, <span class=\"_ _7\"></span>Expected <span class=\"_ _7\"></span>Loss)</span> <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>promedio <span class=\"_ _7\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>rediticias <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>riesgos </span><span style=\"display:inherit;clear:left;\">respectivos de que ocurra un incumplimiento. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>per\u00edodo <span class=\"_ _d\"> </span>m\u00e1ximo <span class=\"_ _d\"> </span>considerado <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>valorar <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>crediticias <span class=\"_ _e\"> </span>esperadas <span class=\"_ _d\"> </span>es <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>per\u00edodo <span class=\"_ _e\"> </span>contractual<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo (incluidas las opciones de ampliaci\u00f3n) durante el cual se est\u00e9 expuesto al riesgo de cr\u00e9dito<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>adopta <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>modelo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>basado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>esperada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span>activo <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>enfoque <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>implificado <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>presenta <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>cobrar <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>componente </span><span style=\"display:inherit;clear:left;\">significativo d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n, <span class=\"_ _b\"></span>corresp<span class=\"_ _0\"></span>ondiendo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _b\"></span>mayor parte <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>reconocida <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>olvencia <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los qu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _6\"></span>amplia <span class=\"_ _8\"></span>experiencia, <span class=\"_ _6\"></span>para <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _d\"> </span>desarrolla <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>99,69% <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>actividad <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>que </span><span style=\"display:inherit;clear:left;\">cualquier problema que pudiera surgir ser\u00eda excepcional.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>Grupo <span class=\"_ _f\"> </span>eval\u00faa <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>ha <span class=\"_ _a\"> </span>aumentado <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>forma <span class=\"_ _a\"> </span>significativa <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>riesgo <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>cr\u00e9dito <span class=\"_ _f\"> </span>desde <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>momento <span class=\"_ _a\"> </span>del </span><span style=\"display:inherit;clear:left;\">reconocimiento i<span class=\"_ _1\"></span>nicial. <span class=\"_ _b\"></span>Para<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>realizar esa <span class=\"_ _b\"></span>evaluaci\u00f3n, compar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>instrumento financ<span class=\"_ _1\"></span>iero e<span class=\"_ _1\"></span>n </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _b\"></span>con e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>impago<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>considera <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>fundamentada <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>es<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>disposici\u00f3n <span class=\"_ _e\"> </span>sin <span class=\"_ _e\"> </span>costes <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>esfuerzos <span class=\"_ _e\"> </span>desproporcionados <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>ea </span><span style=\"display:inherit;clear:left;\">indicativa de aumentos significativos del riesgo de cr\u00e9dito desde el reconocimiento inicial<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _0\"></span>\u00faltimo, <span class=\"_ _0\"></span>se a<span class=\"_ _0\"></span>nalizan las <span class=\"_ _0\"></span>evidencias <span class=\"_ _0\"></span>objetivas <span class=\"_ _0\"></span>de d<span class=\"_ _0\"></span>eterioro, consid<span class=\"_ _0\"></span>erando tanto <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>cuantitativa <span class=\"_ _0\"></span>(por </span><span style=\"display:inherit;clear:left;\">ejemplo, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a\u00edda <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>rating <span class=\"_ _0\"></span>crediticio, <span class=\"_ _7\"></span>aumentos <span class=\"_ _0\"></span>muy <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>precios <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>C<span class=\"_ _7\"></span>redit <span class=\"_ _0\"></span>Defaul<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>Swap, <span class=\"_ _7\"></span>etc.), </span><span style=\"display:inherit;clear:left;\">como cualitativa (por ejemplo, declaraci\u00f3n de concurso de ac<span class=\"_ _1\"></span>reedores, etc.)<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Una gran parte <span class=\"_ _1\"></span>del riesgo de c<span class=\"_ _1\"></span>r\u00e9dito est\u00e1 mitigado <span class=\"_ _1\"></span>por la fina<span class=\"_ _1\"></span>nciaci\u00f3n ad-hoc que tienen <span class=\"_ _1\"></span>los clientes vincula<span class=\"_ _1\"></span>dos </span><span style=\"display:inherit;clear:left;\">a la ejecuci\u00f3n de los proyectos lo que constituye una doble garant\u00eda de cobro. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _8\"></span>existen <span class=\"_ _8\"></span>garant\u00edas <span class=\"_ _8\"> </span>ni <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ejoras <span class=\"_ _6\"></span>crediticias <span class=\"_ _8\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _8\"></span>asegurar <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>cobro <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>clie<span class=\"_ _0\"></span>ntes, <span class=\"_ _8\"></span>excepto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">puntuales que se consideren convenientes.</span></span> </span><span style=\"display:inherit;clear:left;\">3.1.3. <span class=\"_ _1a\"> </span>Riesgo de liquidez<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Una <span class=\"_ _a\"> </span>gesti\u00f3n <span class=\"_\"> </span>p<span class=\"_ _0\"></span>rudente <span class=\"_ _a\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"> </span>riesgo <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>liquidez <span class=\"_ _a\"> </span>implica <span class=\"_\"> </span>el <span class=\"_ _a\"> </span>mantenimiento <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>suficiente <span class=\"_ _a\"> </span>efectivo <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>valores </span><span style=\"display:inherit;clear:left;\">negociables, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>disponibilidad <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _d\"> </span>mediante <span class=\"_ _d\"> </span>un <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _d\"> </span>suficiente <span class=\"_ _e\"> </span><span class=\"ls8\">de <span class=\"_ _8\"> </span></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>euda <span class=\"_ _d\"> </span><span class=\"lsf\">o </span></span><span style=\"display:inherit;clear:left;\">similares comprometidos y tener capacidad para liquidar posiciones de mercado.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>tendencia de <span class=\"_ _0\"></span>los contratos c<span class=\"_ _0\"></span>on los <span class=\"_ _0\"></span>clientes, qu<span class=\"_ _0\"></span>e incluyen fl<span class=\"_ _0\"></span>ujos de <span class=\"_ _0\"></span>caja m\u00e1s <span class=\"_ _0\"></span>ajustados, <span class=\"_ _7\"></span><span class=\"ls8\">ha</span> <span class=\"_ _0\"></span>llevado al <span class=\"_ _0\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">a optimizar su estrategia de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La Direcci\u00f3n <span class=\"_ _b\"></span>realiza un <span class=\"_ _b\"></span>seguimiento de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _1\"></span>de re<span class=\"_ _1\"></span>serva <span class=\"_ _1\"></span>de liquide<span class=\"_ _1\"></span>z del <span class=\"_ _b\"></span>Grupo en <span class=\"_ _1\"></span>funci\u00f3n d<span class=\"_ _1\"></span>e lo<span class=\"_ _1\"></span>s fluj<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>esperados. <span class=\"_ _7\"></span>Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>brindan <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>soporte </span><span style=\"display:inherit;clear:left;\">adic<span class=\"ls0\">ional a la posici\u00f3n de liqui<span class=\"_ _1\"></span>dez<span class=\"_ _0\"></span>.  </span></span><span style=\"display:inherit;clear:left;\">Es por esto por lo que se considera que el riesgo de liquidez en el Grupo est\u00e1 adecuadamente gestionado<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n un detalle de informaci\u00f3n relevante en materia de liquidez <span class=\"_ _0\"></span>(calculado de acuerdo </span><span style=\"display:inherit;clear:left;\">con los requerimientos de cumplimientos de los covenants, seg\u00fan los cuales no se incluye el pr\u00e9stamo </span><span style=\"display:inherit;clear:left;\">participativo en el c\u00e1lculo del ratio de caja neta): </span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (Nota 20) * </span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">(685.<span class=\"ls8\">899</span>) </span></span><span style=\"display:inherit;clear:left;\">     <span class=\"ls0\">(802.131) </span></span><span style=\"display:inherit;clear:left;\">Efectivo y equivalentes de efectivo (Nota 14) </span><span style=\"display:inherit;clear:left;\">        <span class=\"ls0\">1.033.657  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">959.680  </span></span><span style=\"display:inherit;clear:left;\">Caja neta </span><span style=\"display:inherit;clear:left;\">           <span class=\"ls0\">347.758  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">157.549  </span></span><span style=\"display:inherit;clear:left;\">L\u00edneas de cr\u00e9dito no dispuestas <span class=\"ls1a\">**</span> </span><span style=\"display:inherit;clear:left;\">8.248 </span><span style=\"display:inherit;clear:left;\">15.577 </span><span style=\"display:inherit;clear:left;\">Total reservas de liquidez </span><span style=\"display:inherit;clear:left;\">356.006 </span><span style=\"display:inherit;clear:left;\">173.126 </span><span style=\"display:inherit;clear:left;\">*Este importe no<span class=\"_ _1\"></span> incluye la deuda <span class=\"_ _1\"></span>financiera aso<span class=\"_ _1\"></span>ciada a derechos de uso de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>activos alqu<span class=\"_ _1\"></span>ilados ni el pr\u00e9sta<span class=\"_ _1\"></span>mo participativo<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">** Este importe<span class=\"_ _1\"></span> no incluye el<span class=\"_ _1\"></span> importe no u<span class=\"_ _1\"></span>tilizado de los l\u00edmite<span class=\"_ _1\"></span>s en el MARF (bonos y pagar<span class=\"_ _1\"></span>\u00e9s) por impor<span class=\"_ _1\"></span>te <span class=\"ls5\">de</span> <span class=\"ls5\">177</span> <span class=\"ls13\">y </span>190 </span><span style=\"display:inherit;clear:left;\">millones de euros<span class=\"_ _1\"></span> en 2023 y 2022 <span class=\"_ _1\"></span>respectivamen<span class=\"_ _1\"></span>te. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>l\u00edneas de<span class=\"_ _0\"></span> cr\u00e9dito <span class=\"_ _0\"></span>sindica<span class=\"_ _0\"></span>das <span class=\"_ _0\"></span>firmadas, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> colocaci\u00f3n <span class=\"_ _0\"></span>privada<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n Espa\u00f1a,<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>colocaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">mercado d<span class=\"_ _0\"></span>e pagar\u00e9s a<span class=\"_ _0\"></span>lem\u00e1n y <span class=\"_ _0\"></span>la col<span class=\"_ _0\"></span>ocaci\u00f3n en <span class=\"_ _0\"></span>el mercado <span class=\"_ _0\"></span>de bonos M<span class=\"_ _0\"></span>ARF <span class=\"_ _0\"></span>firmadas por <span class=\"_ _0\"></span>el Grupo<span class=\"_ _0\"></span> vigentes <span class=\"_ _0\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _7\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>cuyo <span class=\"_ _6\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dispuesto <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"ls8\">336 <span class=\"_ _6\"></span></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022:452 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros)<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>exige, <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>requisitos, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ratio <span class=\"_ _7\"></span>Deuda<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>neta/EBITDA <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>sea </span><span style=\"display:inherit;clear:left;\">inferior <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>2,5 <span class=\"_ _7\"></span>(cr\u00e9ditos <span class=\"_ _0\"></span>sindicados) <span class=\"_ _7\"></span><span class=\"ls17\">/3</span> <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>resto <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>deudamiento <span class=\"_ _0\"></span>financiero, <span class=\"_ _0\"></span>aqu\u00ed <span class=\"_ _7\"></span>descrito <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">nota 20 cumplimiento de covenants obtenidos por el Grupo) </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>ntratos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>dos <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cr\u00e9dito <span class=\"_\"> </span>sindicadas <span class=\"_ _e\"> </span>contienen <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>limitaci\u00f3n <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>distribuir </span><span style=\"display:inherit;clear:left;\">resultados con <span class=\"_ _0\"></span>cargo a <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">2023</span>-2024: del 4<span class=\"_ _0\"></span>0% del bene<span class=\"_ _0\"></span>ficio neto consolidado <span class=\"_ _0\"></span>para 2023 y<span class=\"_ _0\"></span> del 50% </span><span style=\"display:inherit;clear:left;\">del beneficio neto consolidado para 2024.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2024, l<span class=\"_ _0\"></span>os Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad Domi<span class=\"_ _0\"></span>nante estiman <span class=\"_ _0\"></span>que a <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>formulaci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">estas c<span class=\"_ _0\"></span>uentas el Grupo<span class=\"_ _0\"></span> est\u00e1 en <span class=\"_ _0\"></span>posici\u00f3n de <span class=\"_ _0\"></span>cumplir c<span class=\"_ _0\"></span>on los <span class=\"_ _0\"></span>ratios financieros incluidos <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>cl\u00e1usulas de <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">todos los contratos de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_\"> </span>tabla <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>muestra <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n <span class=\"_ _e\"> </span>presenta <span class=\"_\"> </span>un <span class=\"_ _e\"> </span>an\u00e1lisis <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>pasiv<span class=\"_ _0\"></span>os <span class=\"_ _e\"> </span>finan<span class=\"_ _7\"></span>cieros <span class=\"_ _e\"> </span>agrupados <span class=\"_\"> </span>por </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>acuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _d\"> </span>plazos <span class=\"_ _8\"> </span>pendientes <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>balance<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>consolidado <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">vencimiento <span class=\"_ _7\"></span>estipulada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrato. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtes <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _0\"></span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _7\"></span>valores </span><span style=\"display:inherit;clear:left;\">resultantes de<span class=\"_ _0\"></span>l m<span class=\"_ _0\"></span>\u00e9todo del <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _0\"></span>(valores contables), <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>b\u00e1sicamente <span class=\"_ _0\"></span>coinciden con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos de </span><span style=\"display:inherit;clear:left;\">efectivo esperados <span class=\"_ _b\"></span>sin descontar. Los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>a pagar <span class=\"_ _b\"></span>dentro de <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>meses equivalen <span class=\"_ _b\"></span>a los i<span class=\"_ _1\"></span>mportes e<span class=\"_ _1\"></span>n libros <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">los mismos, dado que el efecto del descuento no es significativo. </span><span style=\"display:inherit;clear:left;\">Menos de un </span><span style=\"display:inherit;clear:left;\">Entre 1 y 2 </span><span style=\"display:inherit;clear:left;\">Entre 3 y 5 </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 5 </span><span style=\"display:inherit;clear:left;\">a\u00f1o </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023 </span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">       305.141 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">277.968<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">102.790  </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              -  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">175.000<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos de uso de bienes </span><span style=\"display:inherit;clear:left;\">alquilados (Nota<span class=\"_ _1\"></span> 8) </span><span style=\"display:inherit;clear:left;\">          19.897  </span><span style=\"display:inherit;clear:left;\">25.746  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros deri<span class=\"_ _1\"></span>vados (Nota 10) </span><span style=\"display:inherit;clear:left;\">           1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales y otra<span class=\"_ _1\"></span>s cuentas a pag<span class=\"_ _1\"></span>ar (Nota <span class=\"ls5\">19</span>) </span><span style=\"display:inherit;clear:left;\">3.098.730  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">    3.424.826 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">    303.714  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">277.790 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2022 </span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">201.922 </span><span style=\"display:inherit;clear:left;\">410.005 </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">189.458  </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls5\">746 </span> </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">175.000<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos de uso de bienes </span><span style=\"display:inherit;clear:left;\">alquilados (Nota<span class=\"_ _1\"></span> 8) </span><span style=\"display:inherit;clear:left;\">17.279 </span><span style=\"display:inherit;clear:left;\">35.122 </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">          -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros deri<span class=\"_ _1\"></span>vados (Nota 10) </span><span style=\"display:inherit;clear:left;\">22.277 </span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales y otra<span class=\"_ _1\"></span>s cuentas a pag<span class=\"_ _1\"></span>ar (Nota <span class=\"ls5\">19</span>) </span><span style=\"display:inherit;clear:left;\">3.506.239  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">          -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">3.747.716<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">    445.127  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">364.458<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls5\">746 </span> </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _0\"></span>como el Grupo preve\u00eda, <span class=\"_ _0\"></span>en el ejercicio <span class=\"_ _0\"></span>2023 la actividad y l<span class=\"_ _0\"></span>os flujos de c<span class=\"_ _0\"></span>aja operativos han alcanzado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">nuevo <span class=\"_ _e\"> </span>niveles <span class=\"_ _d\"> </span>previos <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>pandemia, <span class=\"_ _e\"> </span>habiendo <span class=\"_ _d\"> </span>avanzado <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _d\"> </span>proyectos <span class=\"_ _e\"> </span>con <span class=\"_ _d\"> </span>normalidad <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>conforme <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">calendarizaci\u00f3n <span class=\"_ _d\"> </span>acordada <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>clientes. <span class=\"_ _8\"> </span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>lo <span class=\"_ _8\"> </span>larg<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>certificado </span><span style=\"display:inherit;clear:left;\">ordenes de cambio <span class=\"_ _1\"></span>y reclamaciones que <span class=\"_ _1\"></span>se encontraban en <span class=\"_ _1\"></span>negociaci\u00f3n y ha <span class=\"_ _1\"></span>seguido avanzando <span class=\"_ _1\"></span>en la puesta<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>marcha <span class=\"_ _0\"></span>de pl<span class=\"_ _0\"></span>anes para <span class=\"_ _0\"></span>mejorar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>eficiencia <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de efe<span class=\"_ _0\"></span>ctivo. Adicionalmente, <span class=\"_ _6\"></span>el Grupo <span class=\"_ _0\"></span>llevo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cabo </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>mayo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>2023 <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>capit<span class=\"_ _1\"></span>al <span class=\"_\"> </span>por <span class=\"_ _e\"> </span>importe <span class=\"_\"> </span>de <span class=\"_\"> </span>150 <span class=\"_ _e\"> </span>Millones <span class=\"_\"> </span>de <span class=\"_\"> </span>eur<span class=\"_ _1\"></span>os, <span class=\"_\"> </span>aproximadamente,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cumpliendo con los requeri<span class=\"_ _1\"></span>mientos de fortalecimiento patrim<span class=\"_ _1\"></span>onial incluidos en la fin<span class=\"_ _1\"></span>anciaci\u00f3n obtenida a tr<span class=\"_ _1\"></span>av\u00e9s </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span><span class=\"ls0\">el <span class=\"_ _7\"></span>Fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Apoyo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Solvencia <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Empresas <span class=\"_ _0\"></span>Estrat\u00e9gicas <span class=\"_ _0\"></span>(FASEE). <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontexto, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>debe </span></span><span style=\"display:inherit;clear:left;\">tenerse <span class=\"_ _19\"> </span>en <span class=\"_ _1d\"> </span>cuenta <span class=\"_ _19\"> </span>tambi\u00e9n <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>volumen <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>nueva <span class=\"_ _19\"> </span>contrataci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>proyectos, <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>ha <span class=\"_ _1d\"> </span>reducido </span><span style=\"display:inherit;clear:left;\">sustancialmente <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>niveles <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>endeudamiento <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>consolidado <span class=\"_ _e\"> </span>una <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ejora <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>situ<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _8\"> </span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">patrimonial.</span></span><span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">3.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Gesti\u00f3n del riesgo de<span class=\"_ _0\"></span>l capital </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>objetivos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>gesti\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>basan <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>garantizar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>actividad <span class=\"_ _7\"></span>comercial, </span><span style=\"display:inherit;clear:left;\">ofreciendo a nuestros <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes y <span class=\"_ _1\"></span>potenciales clientes, un<span class=\"_ _1\"></span>os recursos pr<span class=\"_ _1\"></span>opios suficientes qu<span class=\"_ _1\"></span>e garanticen nu<span class=\"_ _1\"></span>estra </span><span style=\"display:inherit;clear:left;\">capacidad de atender a las necesidades de los proyectos presentes y futuro<span class=\"ls13\">s.</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>Grupo <span class=\"_ _d\"> </span>hace <span class=\"_ _8\"></span>seguimiento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capital <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>los <span class=\"_ _8\"></span>\u00edndices <span class=\"_ _8\"></span>mostrados <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>continuaci\u00f3n. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>\u00edn<span class=\"_ _0\"></span>dice <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">apalancamiento <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>calcula <span class=\"_ _6\"></span>como <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>deuda<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>financiera <span class=\"_ _8\"></span>(tal <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cumplimientos <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">covenants) <span class=\"_ _7\"></span>dividida <span class=\"_ _0\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>neto. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _0\"></span>neto <span class=\"_ _7\"></span>es <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>muestra <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>cuentas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _8\"></span>Igualmente <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>dete<span class=\"_ _0\"></span>rmina <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>\u00edndice <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>relacion<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>caja <span class=\"_ _8\"></span>neta <span class=\"_ _6\"></span>(ver <span class=\"_ _8\"></span>c\u00e1lculo <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>nota <span class=\"_ _6\"></span>3.1<span class=\"_ _0\"></span>.3) <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto.  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">         <span class=\"ls1b\">(685.<span class=\"ls5\">899</span></span>) </span><span style=\"display:inherit;clear:left;\">     (802.131) </span><span style=\"display:inherit;clear:left;\">Posici\u00f3n neta de<span class=\"_ _1\"></span> tesorer\u00eda <span class=\"_ _1\"></span>y AFVR </span><span style=\"display:inherit;clear:left;\">           347.758 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       157.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Patrimonio Neto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           324.517 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         83.014 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">% Deuda Financiera<span class=\"_ _1\"></span> / Patrimonio <span class=\"_ _1\"></span>Neto </span><span style=\"display:inherit;clear:left;\">211,36% </span><span style=\"display:inherit;clear:left;\">966,26% </span><span style=\"display:inherit;clear:left;\">% Posici\u00f3n neta de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>tesorer\u00eda <span class=\"_ _1\"></span>y AFVR / Pa<span class=\"_ _1\"></span>trimonio Neto </span><span style=\"display:inherit;clear:left;\">107,16% </span><span style=\"display:inherit;clear:left;\">189,79% </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">*Este importe no<span class=\"_ _1\"></span> incluye la deuda<span class=\"_ _1\"></span> financiera aso<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>iadas a derecho<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> de uso de<span class=\"_ _1\"></span> activos alquilados, ni el pr\u00e9<span class=\"_ _1\"></span>stamo participativo</span></span> </span><span style=\"display:inherit;clear:left;\">3.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Valor razonable<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestra <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>continuaci\u00f3n <span class=\"_ _0\"></span>incluye <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloran <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">valor razonable, clasificados por m\u00e9todo de valoraci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">Los distintos niveles se han definido como sigue:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Preci<span class=\"_ _0\"></span>os de cotizaci\u00f3n (no ajust<span class=\"_ _1\"></span>ados) en mercados activos para activos y pasivos id\u00e9nticos (Nivel 1). <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _11\"> </span>Datos<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>distintos <span class=\"_ _1\"></span>al pre<span class=\"_ _1\"></span>cio de <span class=\"_ _b\"></span>cotizaci\u00f3n incluidos <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>entro <span class=\"_ _1\"></span>del Niv<span class=\"_ _1\"></span>el 1 <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sean o<span class=\"_ _1\"></span>bservables par<span class=\"_ _1\"></span>a el <span class=\"_ _b\"></span>activo </span><span style=\"display:inherit;clear:left;\">o el <span class=\"_ _0\"></span>pasivo, tanto di<span class=\"_ _0\"></span>rectamente (esto es, los <span class=\"_ _0\"></span>precios), como indirectamente <span class=\"_ _0\"></span>(esto es, derivados de<span class=\"_ _0\"></span> los </span><span style=\"display:inherit;clear:left;\">precios) (Nivel 2).  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Datos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _7\"></span>basados <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>datos <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span>bservables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>(esto <span class=\"_ _7\"></span>es, </span></span><span style=\"display:inherit;clear:left;\">datos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>observables) (Nivel <span class=\"_ _0\"></span>3).l<span class=\"_ _0\"></span>a tabla<span class=\"_ _0\"></span> siguiente <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo valorados </span><span style=\"display:inherit;clear:left;\">a valor razonable a 31 de diciembre de 2023<span class=\"_ _0\"></span> y 2022. </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023 </span><span style=\"display:inherit;clear:left;\">Nivel 1 </span><span style=\"display:inherit;clear:left;\">Nivel 2 </span><span style=\"display:inherit;clear:left;\">Nivel 3 </span><span style=\"display:inherit;clear:left;\">Saldo total </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Activos financier<span class=\"_ _1\"></span>os a valor razona<span class=\"_ _b\"></span>ble c<span class=\"_ _0\"></span>on ca<span class=\"_ _1\"></span>mbios en otro </span><span style=\"display:inherit;clear:left;\">resultado global </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">  <span class=\"ls5\">264 <span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">264 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">    26.131  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">    26.131  </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">26.395 </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">26.395 </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\"> Derivados de <span class=\"_ _1\"></span>cobertura (Nota 10)<span class=\"_ _b\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\"> Total pasivos <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058 </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2022 </span><span style=\"display:inherit;clear:left;\">Nivel 1 </span><span style=\"display:inherit;clear:left;\">Nivel 2 </span><span style=\"display:inherit;clear:left;\">Nivel 3 </span><span style=\"display:inherit;clear:left;\">Saldo total </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Activos financier<span class=\"_ _1\"></span>os a valor razona<span class=\"_ _b\"></span>ble c<span class=\"_ _0\"></span>on cambios en otro<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">resultado global </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">       264  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">    <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         38.961 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         38.961 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pasivos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No hubo transferencias entre los niveles 1 y 2 durante el ejercicio. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Instrumentos financiero<span class=\"_ _0\"></span>s en el nivel 1<span class=\"_ _0\"></span>  </span></span><span style=\"display:inherit;clear:left;\">El v<span class=\"_ _1\"></span>alor ra<span class=\"_ _1\"></span>zonable de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>instrumentos <span class=\"_ _1\"></span>financieros <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>negocian <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>rcados <span class=\"_ _b\"></span>activos se <span class=\"_ _b\"></span>basa en <span class=\"_ _b\"></span>los precios<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de cotizaci\u00f3n de <span class=\"_ _0\"></span>mercado en la fech<span class=\"_ _0\"></span>a de balance. Un m<span class=\"_ _0\"></span>ercado se considera activo c<span class=\"_ _0\"></span>uando se puede disponer </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>precios <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _7\"></span>f\u00e1cil<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>regular <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>bolsa, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>intermediarios <span class=\"_ _7\"></span>financieros, <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _e\"> </span>instituci\u00f3n <span class=\"_ _d\"> </span>sectorial, <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>un <span class=\"_ _e\"> </span>servi<span class=\"_ _1\"></span>cio <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>precios <span class=\"_ _e\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>un <span class=\"_ _d\"> </span>organismo <span class=\"_ _e\"> </span>regulador, <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>esos <span class=\"_ _d\"> </span>precios <span class=\"_ _e\"> </span>reflejan </span><span style=\"display:inherit;clear:left;\">transacciones actuales <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado que <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e produc<span class=\"_ _1\"></span>en regularmente, <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>tre par<span class=\"_ _1\"></span>tes que act\u00faan en <span class=\"_ _1\"></span>condiciones <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">independencia <span class=\"_ _0\"></span>mutua. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>cio de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado <span class=\"_ _7\"></span>usado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>mantenidos <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo es el precio corriente comprador. Estos instrumentos se incluyen en el nivel 1.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Instrumentos financiero<span class=\"_ _0\"></span>s en el nivel 2<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>instrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercado <span class=\"_ _b\"></span>activo <span class=\"_ _1\"></span>(por, <span class=\"_ _b\"></span>ejemplo, <span class=\"_ _b\"></span>derivados </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>oficial) s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>determina u<span class=\"_ _0\"></span>sando <span class=\"_ _0\"></span>t\u00e9cnicas <span class=\"_ _0\"></span>de valoraci\u00f3n<span class=\"_ _0\"></span>. Las <span class=\"_ _0\"></span>t\u00e9cnicas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>maximizan <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">uso <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>atos <span class=\"_ _8\"></span>observables <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>est\u00e9n <span class=\"_ _d\"> </span>disponibles <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _d\"> </span>basan <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>me<span class=\"_ _0\"></span>nor <span class=\"_ _8\"></span>medida <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osible, <span class=\"_ _8\"></span><span class=\"ls1c\">en</span> </span><span style=\"display:inherit;clear:left;\">estimaciones <span class=\"_ _7\"></span>espec\u00edficas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ntidades. <span class=\"_ _7\"></span>Si <span class=\"_ _7\"></span>todos <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>datos <span class=\"_ _7\"></span>si<span class=\"_ _0\"></span>gnificativos <span class=\"_ _7\"></span>requeridos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable de un instrumento son observables, el instrumento<span class=\"_ _1\"></span> se incluye en el Nive<span class=\"_ _0\"></span>l 2. </span><span style=\"display:inherit;clear:left;\">Las t\u00e9cnicas espec\u00edficas de valoraci\u00f3n de instrumentos financieros incluyen:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Precios <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>cotizaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>mercado <span class=\"_ _a\"> </span>o <span class=\"_ _f\"> </span>precios <span class=\"_ _a\"> </span>es<span class=\"_ _0\"></span>tablecid<span class=\"_ _1\"></span>os <span class=\"_ _f\"> </span>por <span class=\"_ _a\"> </span>intermediarios <span class=\"_ _f\"> </span>financieros <span class=\"_ _a\"> </span>para </span></span><span style=\"display:inherit;clear:left;\">instrumentos similares.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>permutas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>calcula<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _6\"></span>de </span></span><span style=\"display:inherit;clear:left;\">efectivo futuros estimados basados en curvas de tipos de inter\u00e9s estimadas.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El valor actual de l<span class=\"_ _0\"></span>os futuros de moneda extranjera se d<span class=\"_ _0\"></span>etermina usando los tipos de cambio a <span class=\"_ _0\"></span>futuro </span></span><span style=\"display:inherit;clear:left;\">a la fecha de balance, descont\u00e1ndose el importe resultante a su valor actua<span class=\"_ _1\"></span>l. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Otras t\u00e9cnicas, como el an\u00e1lisis de los flujos de efectivos descontados, se usan para analizar el valor </span></span><span style=\"display:inherit;clear:left;\">razonable del resto de instrumentos financieros.  </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 no se han producido transferencias de niveles. </span><span style=\"display:inherit;clear:left;\">En lo <span class=\"_ _0\"></span>que a<span class=\"_ _0\"></span> instrumentos financieros <span class=\"_ _0\"></span>se refiere, s<span class=\"_ _0\"></span>e debe incluir <span class=\"_ _0\"></span>el ri<span class=\"_ _0\"></span>esgo de cr\u00e9dito<span class=\"_ _0\"></span> en las <span class=\"_ _0\"></span>valoraciones a <span class=\"_ _0\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable, <span class=\"_ _6\"></span>entendiendo <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>tanto <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>contraparte <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito propio del Grupo cuando sea necesario. </span><span style=\"display:inherit;clear:left;\">Debido <span class=\"_\"> </span>a <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>cartera <span class=\"_\"> </span>del <span class=\"_\"> </span>Grupo, <span class=\"_\"> </span>la <span class=\"_\"> </span>aplicaci\u00f3n <span class=\"_\"> </span>del <span class=\"_\"> </span>riesgo <span class=\"_\"> </span>de <span class=\"_\"> </span>cr\u00e9dito <span class=\"_\"> </span>tiene <span class=\"_\"> </span>impacto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">principalmente <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derivados <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>designados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>efectivo, <span class=\"_ _7\"></span>dado </span><span style=\"display:inherit;clear:left;\">que los mismos se valoran a valor razonable. </span><span style=\"display:inherit;clear:left;\">Estos <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>tienen la <span class=\"_ _0\"></span>particularidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que sus <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fondos es<span class=\"_ _0\"></span>perados no <span class=\"_ _0\"></span>est\u00e1n <span class=\"_ _7\"></span>predeterminados, </span><span style=\"display:inherit;clear:left;\">sino <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>cambian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ariable <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _0\"></span>subyacente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>determinaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito a a<span class=\"_ _0\"></span>plicar, es decir e<span class=\"_ _0\"></span>l propio o el <span class=\"_ _0\"></span>de la contraparte, no e<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>intuitiva, sino que depende de <span class=\"_ _0\"></span>las condiciones </span><span style=\"display:inherit;clear:left;\">de mercado de cada momento y requiere por lo tanto la cuan<span class=\"_ _1\"></span>tificaci\u00f3n a trav\u00e9s de modelos de valoraci\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>derivados <span class=\"_ _8\"></span>contratados <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _d\"> </span>a <span class=\"_ _8\"></span>futuros <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>divisa, <span class=\"_ _d\"> </span>principalmente, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>futuros <span class=\"_ _8\"></span>sobre </span><span style=\"display:inherit;clear:left;\">materias primas. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _b\"></span>operaciones <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>de d<span class=\"_ _1\"></span>ivisas <span class=\"_ _b\"></span>consisten <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>compra <span class=\"_ _1\"></span>de <span class=\"_ _16\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>divisa <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tra <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>venta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>otra <span class=\"_ _b\"></span>divisa <span class=\"_ _1\"></span>diferente, </span><span style=\"display:inherit;clear:left;\">cuyo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>fija <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>contrataci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>entrega <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>turo, <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _7\"></span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tercer d\u00eda h\u00e1bil posterior al de la contrataci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Las operaciones a plazo de materias primas cotizadas consisten en la compra o venta de una materia prima a </span><span style=\"display:inherit;clear:left;\">futuro, cuyo cambio s<span class=\"_ _1\"></span>e fija en l<span class=\"_ _1\"></span>a fecha de contr<span class=\"_ _1\"></span>ataci\u00f3n y su <span class=\"_ _1\"></span>entrega o <span class=\"_ _1\"></span>liquidaci\u00f3n se realiz<span class=\"_ _1\"></span>a en el futuro, a <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>rtir </span><span style=\"display:inherit;clear:left;\">del tercer d\u00eda h\u00e1bil posterior al de la contrataci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>contabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coberturas, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>casos <span class=\"_ _0\"></span>expuestos <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _0\"></span>arriba, <span class=\"_ _0\"></span>divisas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materias <span class=\"_ _0\"></span>primas, <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">realiza <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectividad <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>seguimiento <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>eri\u00f3dico <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>smos, <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>acreditar <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cumplimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dichas </span><span style=\"display:inherit;clear:left;\">efectividades y su correcta traslaci\u00f3n a los estados financieros. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>riesgo d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>divisa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materias <span class=\"_ _0\"></span>primas <span class=\"_ _0\"></span>depender\u00e1 <span class=\"_ _7\"></span>de la </span><span style=\"display:inherit;clear:left;\">liquidaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>futuro. En<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>caso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que la <span class=\"_ _b\"></span>liquidaci\u00f3n <span class=\"_ _b\"></span>sea f<span class=\"_ _1\"></span>avorable <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>Grupo, <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>incorpora un spread <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>r\u00e9dito </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la co<span class=\"_ _0\"></span>ntraparte para <span class=\"_ _0\"></span>cuantificar <span class=\"_ _0\"></span>la probabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impago a <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ncimiento; en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>contrario, si <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>negativa <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>plica <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>propio <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>de cr\u00e9dito <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>liquidaci\u00f3n fi<span class=\"_ _1\"></span>nal <span class=\"_ _1\"></span>del G<span class=\"_ _1\"></span>rupo. Par<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">determinar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>liq<span class=\"_ _0\"></span>uidaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>futuros <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>favorable <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>contraria <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>Grupo, <span class=\"_ _6\"></span>es <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>utilizar <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>modelo </span><span style=\"display:inherit;clear:left;\">estoc\u00e1stico <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>simule <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omportamiento <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>derivado <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>distintos <span class=\"_ _8\"></span>escenarios <span class=\"_ _6\"></span>median<span class=\"_ _7\"></span>te <span class=\"_ _8\"></span>modelos </span><span style=\"display:inherit;clear:left;\">matem\u00e1ticos, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>volatilidad <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>subyacente, <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>aplicar <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>spread <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _6\"></span>resultante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>cada </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">simulaci\u00f3n.</span></span> </span><span style=\"display:inherit;clear:left;\">3.4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Gesti\u00f3n del riesgo m<span class=\"_ _0\"></span>edioambiental<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>sostenibilidad <span class=\"_ _e\"> </span>constituye <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>herramienta <span class=\"_ _e\"> </span>fundamental <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>grupo <span class=\"_ _e\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>encuentra <span class=\"_ _7\"></span>integrada <span class=\"_ _0\"></span>dentro <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>sistema <span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neral <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>prevenci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">riesgos de la Compa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _1\"></span>este s<span class=\"_ _1\"></span>entido, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Compa\u00f1\u00eda <span class=\"_ _b\"></span>ha finalizado <span class=\"_ _b\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _b\"></span>completo de <span class=\"_ _b\"></span>doble materialida<span class=\"_ _1\"></span>d </span><span style=\"display:inherit;clear:left;\">de sus riesgos ESG<span class=\"_ _1\"></span>, focaliz\u00e1ndose tanto <span class=\"_ _1\"></span>en su impacto y <span class=\"_ _b\"></span>como en su probabilidad de <span class=\"_ _1\"></span>ocurrencia y q<span class=\"_ _1\"></span>ue se va a<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">integrar <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>iden<span class=\"_ _0\"></span>tifica <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>principales <span class=\"_ _6\"></span>riesg<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>desaf\u00edos <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>afronta <span class=\"_ _6\"></span>T\u00e9c<span class=\"_ _0\"></span>nicas <span class=\"_ _6\"></span>Reunidas </span><span style=\"display:inherit;clear:left;\">desde la perspectiva de la sostenibilidad. </span><span style=\"display:inherit;clear:left;\">Esta <span class=\"_\"> </span>evaluaci\u00f3n <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>riesgos <span class=\"_\"> </span>ha <span class=\"_\"> </span>tomad<span class=\"_ _0\"></span>o <span class=\"_\"> </span>en <span class=\"_\"> </span>consideraci\u00f3n <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_\"> </span>mejores <span class=\"_\"> </span>pr\u00e1cticas <span class=\"_ _a\"> </span>y <span class=\"_\"> </span>metodolog\u00edas <span class=\"_\"> </span>a <span class=\"_\"> </span>nivel </span><span style=\"display:inherit;clear:left;\">internacional <span class=\"_\"> </span>nivel <span class=\"_\"> </span>(COSO, <span class=\"_\"> </span>WBCSD) <span class=\"_\"> </span>y <span class=\"_\"> </span>las <span class=\"_\"> </span>recomendaciones <span class=\"_\"> </span>del <span class=\"_\"> </span>TCFD.<span class=\"_ _1\"></span> <span class=\"_\"> </span>El <span class=\"_\"> </span>an\u00e1lisis <span class=\"_\"> </span>de <span class=\"_\"> </span>riesgos <span class=\"_\"> </span>ESG <span class=\"_\"> </span>ha<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">considerado <span class=\"_\"> </span>5<span class=\"_ _1\"></span>8 <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>esgos <span class=\"_\"> </span>e<span class=\"_ _1\"></span>xternos <span class=\"_ _e\"> </span>e <span class=\"_\"> </span>internos <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _e\"> </span>a<span class=\"_ _7\"></span> <span class=\"_ _e\"> </span>las <span class=\"_\"> </span>principale<span class=\"_ _1\"></span>s <span class=\"_\"> </span>\u00e1rea<span class=\"_ _1\"></span>s <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>actividad <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Compa\u00f1\u00eda <span class=\"_ _d\"> </span>(esto <span class=\"_ _8\"></span>es, <span class=\"_ _d\"> </span>HSE, <span class=\"_ _8\"> </span>Secretar\u00eda <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>Consejo<span class=\"_ _0\"></span>-Sostenibilidad, <span class=\"_ _d\"> </span>Recursos <span class=\"_ _8\"></span>Humanos, <span class=\"_ _d\"> </span>Aprovisionamiento <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n, <span class=\"_ _7\"></span>Transici\u00f3n <span class=\"_ _7\"></span>Energ\u00e9tica, <span class=\"_ _0\"></span>Cumplimiento, <span class=\"_ _7\"></span>Seguros <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Otros), <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>21 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edioambientales, </span><span style=\"display:inherit;clear:left;\">18 sociales y 19 de gobernanza. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Sostenibilidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>pilares <span class=\"_ _7\"></span>fundamentales <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Pol\u00edtica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Sostenibilidad, </span><span style=\"display:inherit;clear:left;\">aprobada por el Consejo de Administraci\u00f3n en 2020, y el Plan de Sostenibilidad, aprobado <span class=\"_ _1\"></span>en 2021. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Con car\u00e1cter general, <span class=\"_ _1\"></span>el Grupo se <span class=\"_ _1\"></span>encuentra bien <span class=\"_ _1\"></span>posicionado, contrastando d<span class=\"_ _1\"></span>e forma con<span class=\"_ _1\"></span>tinuada su liderazgo </span><span style=\"display:inherit;clear:left;\">frente al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>clim\u00e1tico, <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>diversificaci\u00f3n de <span class=\"_ _b\"></span>sus actividades <span class=\"_ _b\"></span>y su <span class=\"_ _b\"></span>adaptaci\u00f3n a <span class=\"_ _b\"></span>nuevas t<span class=\"_ _1\"></span>endencias. <span class=\"_ _1\"></span>Todo <span class=\"_ _1\"></span>ello, </span><span style=\"display:inherit;clear:left;\">permite <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>adaptarse <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>las oportunidades qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>derivar\u00e1n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>aumento <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>presi\u00f3n regulatoria <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>materia </span><span style=\"display:inherit;clear:left;\">ambiental <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>dispone <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>tecnolog\u00eda <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>soluciones <span class=\"_ _7\"></span>adecu<span class=\"_ _0\"></span>adas <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>ayudar <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>sus <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _7\"></span>puedan </span><span style=\"display:inherit;clear:left;\">hacer frente a dichas crecientes exigencias ambientales.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>particu<span class=\"_ _0\"></span>lar, <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>diversificaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>actividades <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>centra <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>laboraci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>cliente <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>cuanto <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">mejora ambiental de sus <span class=\"_ _1\"></span>instalaciones, incluyendo activ<span class=\"_ _1\"></span>idades de gas natur<span class=\"_ _1\"></span>al, combustibles limpios, produ<span class=\"_ _1\"></span>ctos </span><span style=\"display:inherit;clear:left;\">qu\u00edmicos, <span class=\"_ _f\"> </span>tecnolog\u00eda <span class=\"_ _f\"> </span>baja <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>carbono <span class=\"_ _f\"> </span>(hidr\u00f3geno, <span class=\"_ _f\"> </span>secuestro <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>captura <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>CO2, <span class=\"_ _f\"> </span>econom\u00eda <span class=\"_ _f\"> </span>circular <span class=\"_ _f\"> </span>y </span><span style=\"display:inherit;clear:left;\">bioproductos) y, por ende, la reducci\u00f3n de las emisiones de gases de efecto invernadero. </span><span style=\"display:inherit;clear:left;\">Por lo que <span class=\"_ _b\"></span>respecta<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a la p<span class=\"_ _1\"></span>osici\u00f3n del gr<span class=\"_ _1\"></span>upo en <span class=\"_ _1\"></span>el avance <span class=\"_ _1\"></span>contra el <span class=\"_ _1\"></span>cambio clim\u00e1tico, <span class=\"_ _1\"></span>este a\u00f1<span class=\"_ _1\"></span>o, dentro <span class=\"_ _1\"></span>del marco<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">del P<span class=\"_ _1\"></span>lan de<span class=\"_ _1\"></span> Sosteni<span class=\"_ _1\"></span>bilidad, TR <span class=\"_ _b\"></span>ha logrado <span class=\"_ _b\"></span>su adhesi\u00f3n <span class=\"_ _b\"></span>a SBTI, <span class=\"_ _b\"></span>iniciativa global <span class=\"_ _b\"></span>que eval\u00faa <span class=\"_ _b\"></span>y valida <span class=\"_ _b\"></span>los objetivos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>reducci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>emisiones <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>corto <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>objetivos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>neutralidad <span class=\"_ _8\"></span>clim\u00e1tica <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>largo <span class=\"_ _8\"></span>plazo, <span class=\"_ _6\"></span>am<span class=\"_ _0\"></span>bos </span><span style=\"display:inherit;clear:left;\">basados en la ciencia.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _b\"></span>ha conseguido <span class=\"_ _b\"></span>la va<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>SBTi de <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>tos <span class=\"_ _b\"></span>objetivos de <span class=\"_ _b\"></span>descarbonizaci\u00f3n, q<span class=\"_ _1\"></span>ue </span><span style=\"display:inherit;clear:left;\">incluyen la reducci\u00f3n para 2030 de sus emisiones de alcance 1, 2 y 3 en un<span class=\"_ _0\"></span> 46,2% respecto al a\u00f1o base 2019 </span><span style=\"display:inherit;clear:left;\">y el objetivo Net Zero para 2040, con acciones espec\u00edficas para alcanzar estos objetivos.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _6\"></span>otra <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>TR <span class=\"_ _8\"></span>tiene <span class=\"_ _7\"></span>muy <span class=\"_ _6\"></span>presente <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>potenciales <span class=\"_ _7\"></span>impacto<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>pueda <span class=\"_ _6\"></span>te<span class=\"_ _0\"></span>ner <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>clim\u00e1tico <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su </span><span style=\"display:inherit;clear:left;\">actividad, <span class=\"_ _6\"></span>habiendo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>sarrollado <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>Matriz <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Riesgos <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>Oportu<span class=\"_ _0\"></span>nidades <span class=\"_ _7\"></span>clim\u00e1ticos <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>correspondiente </span><span style=\"display:inherit;clear:left;\">plan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adaptaci\u00f3n e <span class=\"_ _0\"></span>informando <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>transparencia <span class=\"_ _0\"></span>acerca <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>desempe\u00f1o e<span class=\"_ _0\"></span>n materia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>clim\u00e1tico </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _b\"></span>de iniciativas <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Carbon Disclosure <span class=\"_ _b\"></span>Project <span class=\"_ _1\"></span>(CDP, <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>sus sigla<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>gl\u00e9s), <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>la qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>TR <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>rticipa<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">desde <span class=\"_ _0\"></span>hace <span class=\"_ _7\"></span>varios <span class=\"_ _0\"></span>a\u00f1os. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>edici\u00f3n <span class=\"_ _0\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Compa\u00f1\u00eda <span class=\"_ _0\"></span>ha <span class=\"_ _7\"></span>mejorado <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>elevada <span class=\"_ _0\"></span>calif<span class=\"_ _7\"></span>icaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _b\"></span>A, la <span class=\"_ _16\"></span>m\u00e1xima <span class=\"_ _1\"></span>puntuaci\u00f3n <span class=\"_ _b\"></span>posible, <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>categor\u00eda <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Cambio Cli<span class=\"_ _1\"></span>m\u00e1tico, <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>TR <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>it\u00faa <span class=\"_ _b\"></span>entre <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>grupo </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>empresas <span class=\"_ _6\"></span>destacadas <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>escala <span class=\"_ _6\"></span>mundial <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>materia <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>clim\u00e1tico <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>CDP. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sentido, <span class=\"_ _6\"></span>TR </span><span style=\"display:inherit;clear:left;\">destaca <span class=\"_ _8\"></span>positivamente <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>siguientes <span class=\"_ _8\"></span>categor\u00edas: <span class=\"_ _6\"></span>gobernanza, <span class=\"_ _8\"></span>emisiones <span class=\"_ _6\"></span>alcance <span class=\"_ _8\"></span>1, <span class=\"_ _6\"></span>2 <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>3<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>iniciativas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">reducci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>emisiones, <span class=\"_ _8\"></span>estrategia <span class=\"_ _d\"> </span>planificaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>an\u00e1lisis <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>escenarios, <span class=\"_ _d\"> </span>procesos <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>gesti\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>riesgos, </span><span style=\"display:inherit;clear:left;\">divulgaci\u00f3n de riesgos y cadena de valor. </span><span style=\"display:inherit;clear:left;\">Finalmente, la <span class=\"_ _0\"></span>Sociedad ha obtenido una <span class=\"_ _0\"></span>puntuaci\u00f3n de 56/100 (s<span class=\"_ _0\"></span>e corresponde con el <span class=\"_ _0\"></span>percentil 96, ya <span class=\"_ _0\"></span>que la </span><span style=\"display:inherit;clear:left;\">puntuaci\u00f3n <span class=\"_\"> </span>media <span class=\"_\"> </span>del <span class=\"_\"> </span>sector <span class=\"_\"> </span>es <span class=\"_\"> </span>24/100) <span class=\"_\"> </span>en <span class=\"_\"> </span>su <span class=\"_ _a\"> </span>par<span class=\"_ _1\"></span>ticipaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>S&amp;P <span class=\"_\"> </span>Global <span class=\"_\"> </span>Corporate <span class=\"_\"> </span>Sustainability </span><span style=\"display:inherit;clear:left;\">Assessment (CSA, <span class=\"_ _0\"></span>por sus si<span class=\"_ _0\"></span>glas en ingl\u00e9s), <span class=\"_ _0\"></span>situ\u00e1ndose entre las<span class=\"_ _0\"></span> empresas con me<span class=\"_ _0\"></span>jor desempe\u00f1o ESG de<span class=\"_ _0\"></span> la </span><span style=\"display:inherit;clear:left;\">industria. <span class=\"_ _f\"> </span>El <span class=\"_ _19\"> </span>CSA <span class=\"_ _f\"> </span>es <span class=\"_ _19\"> </span>una <span class=\"_ _f\"> </span>evaluaci\u00f3n <span class=\"_ _f\"> </span>anual<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>pr\u00e1cticas <span class=\"_ _f\"> </span>corporativas <span class=\"_ _19\"> </span>de <span class=\"_ _f\"> </span>sostenibilidad, <span class=\"_ _f\"> </span>incluidas<span class=\"_ _7\"></span> <span class=\"_ _f\"> </span>las </span><span style=\"display:inherit;clear:left;\">medioambientales, basada en una metodolog\u00eda enfoc<span class=\"_ _1\"></span>ada en criterios de sostenibilidad, tanto espe<span class=\"_ _1\"></span>c\u00edficos de la </span><span style=\"display:inherit;clear:left;\">industria <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nancieramente <span class=\"_ _16\"></span>signi<span class=\"_ _0\"></span>ficativos. <span class=\"_ _16\"></span>A tra<span class=\"_ _1\"></span>v\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>evaluaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>analizan <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>0.000 <span class=\"_ _b\"></span>empresas </span><span style=\"display:inherit;clear:left;\">a nivel mundial. </span><span style=\"display:inherit;clear:left;\">Dentro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>sgo <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Sostenibilidad <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo T\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _0\"></span>Reunidas <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un m<span class=\"_ _0\"></span>odelo <span class=\"_ _0\"></span>avanzado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">gesti\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>medioambiental, <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _b\"></span>integrada <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>estrategia de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y focaliza<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>las exigencias </span><span style=\"display:inherit;clear:left;\">ambientales de todas sus actividades. </span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _0\"></span>desarrolla sistemas y <span class=\"_ _0\"></span>servicios con<span class=\"_ _0\"></span> el objetivo <span class=\"_ _0\"></span>de obtener <span class=\"_ _0\"></span>energ\u00eda que s<span class=\"_ _0\"></span>ea m\u00e1s so<span class=\"_ _0\"></span>stenible, confiable </span><span style=\"display:inherit;clear:left;\">y que <span class=\"_ _1\"></span>responda <span class=\"_ _1\"></span>a los <span class=\"_ _b\"></span>req<span class=\"_ _0\"></span>uerimientos <span class=\"_ _b\"></span>am<span class=\"_ _0\"></span>bientales <span class=\"_ _1\"></span>exigidos e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>la actualidad. <span class=\"_ _1\"></span>Todos <span class=\"_ _1\"></span>los proyectos <span class=\"_ _1\"></span>deben <span class=\"_ _1\"></span>cumplir </span><span style=\"display:inherit;clear:left;\">con las iniciativas de ca<span class=\"_ _0\"></span>mbio clim\u00e1tico c<span class=\"_ _0\"></span>entradas en la reducci\u00f3n de las <span class=\"_ _0\"></span>emisiones de CO2 y con l<span class=\"_ _0\"></span>a mejora del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">sistema de <span class=\"_ _b\"></span>gesti\u00f3n de <span class=\"_ _b\"></span>residuos, apostando <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su reducci\u00f3n <span class=\"_ _b\"></span>des<span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>perspectiva <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>econom\u00eda <span class=\"_ _1\"></span>circular. <span class=\"_ _b\"></span>Pa<span class=\"_ _0\"></span>ra </span><span style=\"display:inherit;clear:left;\">ello, <span class=\"_ _0\"></span>T\u00e9cnicas <span class=\"_ _0\"></span>Reunidas <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etodolog\u00edas i<span class=\"_ _0\"></span>mplantadas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>aseguran <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seguimiento <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>erificaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">la informaci\u00f3n ambiental en los proyectos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>Grupo <span class=\"_ _a\"> </span>est\u00e1 <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>xpuesto, <span class=\"_ _a\"> </span>principalmente, <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"> </span>riesgos <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>tra<span class=\"_ _0\"></span>nsici\u00f3n <span class=\"_ _a\"> </span>energ\u00e9tica, <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>particular <span class=\"_ _a\"> </span>aquellos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">dependientes <span class=\"_ _a\"> </span>del <span class=\"_\"> </span>desarrollo <span class=\"_\"> </span>re<span class=\"_ _0\"></span>gulatorio <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_\"> </span>podr\u00edan <span class=\"_ _a\"> </span>tener <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>impacto <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>diversos <span class=\"_ _a\"> </span>cl<span class=\"_ _1\"></span>ientes. <span class=\"_ _a\"> </span>Un <span class=\"_\"> </span>\u00e1mbito </span><span style=\"display:inherit;clear:left;\">regulatorio <span class=\"_ _e\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _e\"> </span>vez <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _e\"> </span>exigente, <span class=\"_\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>puede <span class=\"_\"> </span>traducir <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>un <span class=\"_ _e\"> </span>importante <span class=\"_\"> </span>rie<span class=\"_ _1\"></span>sgo <span class=\"_\"> </span>re<span class=\"_ _1\"></span>putacional <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>nivel </span><span style=\"display:inherit;clear:left;\">corporativo.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>tambi\u00e9n <span class=\"_ _d\"> </span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _e\"> </span>expuesto <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>riesgos <span class=\"_ _e\"> </span>f\u00edsicos <span class=\"_ _e\"> </span>donde <span class=\"_ _e\"> </span>cabe <span class=\"_ _d\"> </span>desta<span class=\"_ _0\"></span>car <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>ub<span class=\"_ _1\"></span>icaci\u00f3n </span><span style=\"display:inherit;clear:left;\">geogr\u00e1fica <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>algunos <span class=\"_ _8\"></span>clientes, <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _8\"></span>sometidos <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>temperaturas <span class=\"_ _6\"></span>extremas <span class=\"_ _8\"></span>(por <span class=\"_ _6\"></span>ej<span class=\"_ _0\"></span>emplo, <span class=\"_ _6\"></span>Oriente </span><span style=\"display:inherit;clear:left;\">Medio <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>Canad\u00e1), <span class=\"_ _7\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>derivar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>odif<span class=\"_ _0\"></span>icaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>trabajo du<span class=\"_ _0\"></span>rante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">de los proyectos.  </span><span style=\"display:inherit;clear:left;\">Por su parte, la Sociedad ha desarrollado durante el e<span class=\"_ _1\"></span>jercicio 2023 una estrategia de econom\u00eda circular dentr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">del marco <span class=\"_ _1\"></span>de la <span class=\"_ _b\"></span>Po<span class=\"_ _0\"></span>l\u00edtica d<span class=\"_ _1\"></span>e Sostenibilidad d<span class=\"_ _1\"></span>e la Co<span class=\"_ _1\"></span>mpa\u00f1\u00eda, habi\u00e9ndo<span class=\"_ _1\"></span>se creado <span class=\"_ _1\"></span>un grupo <span class=\"_ _1\"></span>interno <span class=\"_ _1\"></span>multidisciplinar </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _1\"></span>asegurar <span class=\"_ _b\"></span>su implantaci\u00f3n <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os pr<span class=\"_ _1\"></span>oyectos <span class=\"_ _b\"></span>y, dentro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus oficina<span class=\"_ _1\"></span>s, s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _b\"></span>desarrollado <span class=\"_ _1\"></span>diversas <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>didas </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _a\"> </span>eficiencia <span class=\"_ _a\"> </span>energ\u00e9tica <span class=\"_ _a\"> </span>como <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>tilizaci\u00f3n <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>sistemas <span class=\"_ _a\"> </span>inteligentes <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>desa<span class=\"_ _0\"></span>rrollo <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>campa\u00f1as <span class=\"_ _a\"> </span>de </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">concienciaci\u00f3n de empleados.</span></span> </span><span style=\"display:inherit;clear:left;\">4.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Estimaciones y juicios con<span class=\"_ _0\"></span>tables<span class=\"fs3\">  </span></span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>preparaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la<span class=\"ls13\">s <span class=\"_ _6\"></span></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>consolidada<span class=\"ls16\">s <span class=\"_ _8\"></span></span>de <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>NIIF<span class=\"_ _0\"></span>-<span class=\"ls12\">UE</span> <span class=\"_ _7\"></span>requiere <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Direcci\u00f3n </span><span style=\"display:inherit;clear:left;\">realice <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _8\"> </span>e <span class=\"_ _d\"> </span>hip\u00f3tesis <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>pueden <span class=\"_ _d\"> </span>afectar <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _8\"> </span>contables <span class=\"_ _d\"> </span>adoptadas <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los </span><span style=\"display:inherit;clear:left;\">activos, <span class=\"_\"> </span>pasivos, <span class=\"_ _e\"> </span>ingresos, <span class=\"_\"> </span>gastos <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>desgloses <span class=\"_\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_\"> </span>ellos <span class=\"_ _e\"> </span>relacionados. <span class=\"_\"> </span>Las <span class=\"_ _e\"> </span>estimaciones <span class=\"_\"> </span>y <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>hip\u00f3tesis </span><span style=\"display:inherit;clear:left;\">realizadas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>otros, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _0\"></span>hist\u00f3rica u <span class=\"_ _7\"></span>otros hechos <span class=\"_ _0\"></span>c<span class=\"_ _7\"></span>onsiderados razonables <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">hechos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>circunstancias <span class=\"_ _e\"> </span>considerados. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _e\"> </span>contables <span class=\"_ _e\"> </span>resultantes <span class=\"_\"> </span>po<span class=\"_ _1\"></span>dr\u00edan <span class=\"_ _e\"> </span>diferir <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>manera </span><span style=\"display:inherit;clear:left;\">significativa <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _e\"> </span>resultados <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>eales. <span class=\"_ _e\"> </span><span class=\"ls11\">A <span class=\"_ _e\"> </span></span>continuaci\u00f3n, <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>detallan <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _d\"> </span>m\u00e1s </span><span style=\"display:inherit;clear:left;\">significativas: </span><span style=\"display:inherit;clear:left;\">4.1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Impuesto sobre las gana<span class=\"_ _0\"></span>ncias y acti<span class=\"_ _0\"></span>vos por impue<span class=\"_ _0\"></span>stos diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>Grupo <span class=\"_ _e\"> </span>est\u00e1 <span class=\"_\"> </span>sujeto <span class=\"_ _e\"> </span>al <span class=\"_\"> </span>impuesto <span class=\"_ _e\"> </span>sobre <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>ganancias <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>muchas <span class=\"_ _e\"> </span>jurisdicciones. <span class=\"_\"> </span>Se<span class=\"_ _1\"></span> <span class=\"_\"> </span>requiere <span class=\"_ _e\"> </span>un <span class=\"_\"> </span>grad<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">importante de juicio para <span class=\"_ _1\"></span>determinar la pro<span class=\"_ _1\"></span>visi\u00f3n para el <span class=\"_ _1\"></span>impuesto sobre las <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>anancias a niv<span class=\"_ _1\"></span>el mundial. Existen </span><span style=\"display:inherit;clear:left;\">muchas <span class=\"_ _d\"> </span>transacciones <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c\u00e1lculos <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>determinaci\u00f3n <span class=\"_ _d\"> </span>\u00faltima <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>impuesto <span class=\"_ _d\"> </span>es <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>ncierta. <span class=\"_ _d\"> </span>El <span class=\"_ _8\"> </span>Grupo </span><span style=\"display:inherit;clear:left;\">reconoce lo<span class=\"_ _1\"></span>s pasivos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>eventuales re<span class=\"_ _1\"></span>clamaciones fis<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ales <span class=\"_ _1\"></span>en funci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _1\"></span>estimaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>si ser\u00e1n <span class=\"_ _b\"></span>necesarios </span><span style=\"display:inherit;clear:left;\">impuestos <span class=\"_ _0\"></span>adicionales. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>final <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>asuntos s<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>diferente de<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se </span><span style=\"display:inherit;clear:left;\">reconocieron <span class=\"_\"> </span>inicialmente, <span class=\"_ _e\"> </span>tales <span class=\"_\"> </span>diferencias <span class=\"_ _e\"> </span>tendr\u00e1n <span class=\"_\"> </span>efecto <span class=\"_ _e\"> </span>sobre <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>puesto <span class=\"_ _e\"> </span>sobre <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>ga<span class=\"_ _7\"></span>nancias <span class=\"_\"> </span>y <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">provisiones por impuestos diferidos en el ejercicio en que se realice tal deter<span class=\"_ _1\"></span>minaci\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>sentido, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>ascend<span class=\"_ _0\"></span>ido a <span class=\"_ _7\"></span>43.602 mi<span class=\"_ _0\"></span>l<span class=\"ls8\">es</span> de<span class=\"_ _0\"></span> euros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicio 202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>(15.950 <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">el ejercicio 2022) (Ver nota 26). </span><span style=\"display:inherit;clear:left;\">Asimismo, el Grupo eval\u00faa la r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>cuperabilidad de los activos<span class=\"_ _1\"></span> por impuestos diferidos en b<span class=\"_ _1\"></span>ase a la existencia de </span><span style=\"display:inherit;clear:left;\">bases imponibles futuras contra las que sea posible realizar <span class=\"_ _1\"></span>dichos activos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">4.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Vidas \u00fatiles de los <span class=\"_ _0\"></span>elemento<span class=\"_ _0\"></span>s de Inmovilizado m<span class=\"_ _0\"></span>aterial y A<span class=\"_ _0\"></span>ctivos intangible<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>Direcci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>determina <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>vidas <span class=\"_ _0\"></span>\u00fatiles<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>estimadas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>correspondientes <span class=\"_ _7\"></span>cargos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>depreciaci\u00f3n </span><span style=\"display:inherit;clear:left;\">para s<span class=\"lsf\">u </span>inmovilizado <span class=\"_ _1\"></span>material y <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>intangibles. Las <span class=\"_ _b\"></span>vi<span class=\"_ _0\"></span>das \u00fatil<span class=\"_ _1\"></span>es del inmovilizado <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>estiman en <span class=\"_ _1\"></span>relaci\u00f3n c<span class=\"_ _1\"></span>on </span><span style=\"display:inherit;clear:left;\">el per\u00edodo en que los elementos de Inmovilizado vayan a generar beneficios econ\u00f3micos. </span><span style=\"display:inherit;clear:left;\">El Grupo<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>visa <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cada c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>vidas <span class=\"_ _1\"></span>\u00fatiles <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nmovilizado y<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>difieren <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>previamente </span><span style=\"display:inherit;clear:left;\">realizadas <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>efecto <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>contabiliza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _0\"></span>prospectiva <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">cambio. <span class=\"_ _a\"> </span>H<span class=\"_ _1\"></span>ist\u00f3ricamente <span class=\"_\"> </span>no <span class=\"_ _a\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_\"> </span>realizado <span class=\"_\"> </span>ning\u00fan <span class=\"_ _a\"> </span>ajust<span class=\"_ _1\"></span>e <span class=\"_\"> </span>ma<span class=\"_ _0\"></span>terial <span class=\"_\"> </span>en <span class=\"_\"> </span>relaci\u00f3n <span class=\"_ _a\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_\"> </span>las <span class=\"_ _a\"> </span>vidas <span class=\"_\"> </span>\u00fatiles <span class=\"_\"> </span>del </span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">4.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Cuentas a cobrar <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _b\"></span>realiza estimaciones <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>relaci\u00f3n con <span class=\"_ _b\"></span>la cobrabilidad <span class=\"_ _b\"></span>de los <span class=\"_ _1\"></span>saldos adeudados <span class=\"_ _b\"></span>por clientes <span class=\"_ _1\"></span>en a<span class=\"_ _1\"></span>quellos </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>existan <span class=\"_ _0\"></span>controversias a <span class=\"_ _7\"></span>resolver o <span class=\"_ _0\"></span>litigios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>originados po<span class=\"_ _0\"></span>r disconformidad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>trabajo </span><span style=\"display:inherit;clear:left;\">ejecutado <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>incumplimiento de <span class=\"_ _7\"></span>cl\u00e1usulas <span class=\"_ _0\"></span>contractuales l<span class=\"_ _0\"></span>igadas al<span class=\"_ _0\"></span> ren<span class=\"_ _0\"></span>dimiento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>entregados <span class=\"_ _0\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes. <span class=\"_ _b\"></span>Adicionalmente <span class=\"_ _1\"></span>y, <span class=\"_ _b\"></span>en cumplimiento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>la NIIF <span class=\"_ _16\"></span>9<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>el Grupo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realiza <span class=\"_ _b\"></span>estimaciones <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>deterioro <span class=\"_ _b\"></span>basado </span><span style=\"display:inherit;clear:left;\">en la p\u00e9rdida esperada. </span><span style=\"display:inherit;clear:left;\">4.4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Provisiones </span></span><span style=\"display:inherit;clear:left;\">Las provisiones se reconocen cuando es pro<span class=\"_ _0\"></span>bable que una obligaci\u00f3n presente, fruto de sucesos pasados, <span class=\"_ _0\"></span><span class=\"ls8\">d\u00e9</span> </span><span style=\"display:inherit;clear:left;\">lugar a una salida d<span class=\"_ _1\"></span>e recursos <span class=\"_ _1\"></span>y el importe de la <span class=\"_ _1\"></span>obligaci\u00f3n se puede e<span class=\"_ _1\"></span>stimar de forma fiabl<span class=\"_ _1\"></span>e. Para cumplir con </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>requisitos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>norma <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>hacen <span class=\"_ _7\"></span>necesarias <span class=\"_ _7\"></span>estimaciones <span class=\"_ _7\"></span>si<span class=\"_ _7\"></span>gnificativas. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>Direc<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">realiza es<span class=\"_ _0\"></span>timaciones, evaluando <span class=\"_ _0\"></span>toda <span class=\"_ _0\"></span>la informaci\u00f3n <span class=\"_ _0\"></span>y lo<span class=\"_ _0\"></span>s hechos <span class=\"_ _0\"></span>relevantes, de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>probabilidad de <span class=\"_ _0\"></span>ocurrencia </span><span style=\"display:inherit;clear:left;\">de las contingencias, as\u00ed como del importe del pasivo a liquidar a futuro. </span><span style=\"display:inherit;clear:left;\">4.5.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Reconocimiento de ing<span class=\"_ _0\"></span>resos y <span class=\"_ _0\"></span>costes </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>utilizado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>porcentaje </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>realizaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>grado <span class=\"_ _b\"></span>de avance. <span class=\"_ _b\"></span>El <span class=\"_ _1\"></span>grado <span class=\"_ _b\"></span>de a<span class=\"_ _1\"></span>vance <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>determina <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>base a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>econ\u00f3mica </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>tareas <span class=\"_ _6\"></span>efectivamente <span class=\"_ _8\"></span>realizadas <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>balance <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _8\"></span>porcentaje <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>estimados </span><span style=\"display:inherit;clear:left;\">totales para cada contrato<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Dicho <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>reconocimiento <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>argen <span class=\"_ _8\"></span>se <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"> </span>solam<span class=\"_ _0\"></span>ente <span class=\"_ _8\"></span>cuando <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>resultado <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrato <span class=\"_ _d\"> </span>puede </span><span style=\"display:inherit;clear:left;\">estimarse <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>fiable <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>robable <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _b\"></span>genere beneficios. <span class=\"_ _b\"></span>Si el <span class=\"_ _b\"></span>resultado de<span class=\"_ _1\"></span>l contrato<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span> pu<span class=\"_ _1\"></span>ede </span><span style=\"display:inherit;clear:left;\">estimarse <span class=\"_ _0\"></span>de fo<span class=\"_ _0\"></span>rma fiable, <span class=\"_ _0\"></span>los ing<span class=\"_ _0\"></span>resos se <span class=\"_ _0\"></span>reconocen e<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>medida <span class=\"_ _0\"></span>de recup<span class=\"_ _0\"></span>eraci\u00f3n d<span class=\"_ _7\"></span>e los <span class=\"_ _0\"></span>costes. <span class=\"_ _0\"></span>Cuando es </span><span style=\"display:inherit;clear:left;\">probable <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>excedan <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato, <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>p\u00e9rdida <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>forma </span><span style=\"display:inherit;clear:left;\">inmediata como un gasto.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>porcentaje <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>analiza <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>factores <span class=\"_ _0\"></span>diversos <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pueden </span><span style=\"display:inherit;clear:left;\">incidir <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>variaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>estimaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>planificado<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y, <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>fu<span class=\"_ _0\"></span>nci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_\"> </span>e<span class=\"_ _1\"></span>ste <span class=\"_\"> </span>an\u00e1li<span class=\"_ _1\"></span>sis, <span class=\"_\"> </span>realiza <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _e\"> </span>significativas <span class=\"_\"> </span>en<span class=\"_ _1\"></span> <span class=\"_\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _e\"> </span>totales <span class=\"_ _e\"> </span>nec<span class=\"_ _0\"></span>esarios <span class=\"_ _e\"> </span>para <span class=\"_\"> </span>la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">realizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contrato. <span class=\"_ _1\"></span>Dichas <span class=\"_ _b\"></span>estimaciones <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>revisan <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ev<span class=\"_ _0\"></span>al\u00faan <span class=\"_ _b\"></span>peri\u00f3dicamente <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>objetivo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>rificar </span><span style=\"display:inherit;clear:left;\">si s<span class=\"_ _0\"></span>e ha <span class=\"_ _0\"></span>generado una <span class=\"_ _0\"></span>p\u00e9rdida y <span class=\"_ _0\"></span>si es <span class=\"_ _0\"></span>posible segui<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>aplicando <span class=\"_ _0\"></span>el m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>porcentaje de realizaci\u00f3n <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>ara </span><span style=\"display:inherit;clear:left;\">reestimar el margen e<span class=\"_ _1\"></span>sperado en el<span class=\"_ _1\"></span> proyecto. En <span class=\"_ _1\"></span>el caso d<span class=\"_ _1\"></span>e reclamaciones <span class=\"_ _1\"></span>por parte <span class=\"_ _1\"></span>del Grupo a <span class=\"_ _b\"></span>los clientes o </span><span style=\"display:inherit;clear:left;\">en variaciones <span class=\"_ _0\"></span>en el alcance de l<span class=\"_ _0\"></span>os p<span class=\"_ _0\"></span>royectos se incluyen como <span class=\"_ _0\"></span>ingresos del contrato cuando el <span class=\"_ _0\"></span>Grupo estima </span><span style=\"display:inherit;clear:left;\">como altamente probable una entrada de recursos (ver nota 2.<span class=\"ls8\">19<span class=\"ls14\">).</span></span> </span><span style=\"display:inherit;clear:left;\">4.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Valor razonable de in<span class=\"_ _0\"></span>strumentos<span class=\"_ _0\"></span> financieros no <span class=\"_ _0\"></span>cotizados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>aquellos <span class=\"_ _b\"></span>ins<span class=\"_ _0\"></span>trumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>no se <span class=\"_ _b\"></span>negocian <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>un m<span class=\"_ _1\"></span>ercado <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>(por <span class=\"_ _0\"></span>ejemplo, </span><span style=\"display:inherit;clear:left;\">derivados <span class=\"_ _7\"></span>fuera <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>mercado <span class=\"_ _0\"></span>oficial) <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>determina <span class=\"_ _7\"></span>utilizando <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>utiliza <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>juicio </span><span style=\"display:inherit;clear:left;\">para seleccionar <span class=\"_ _0\"></span>una serie de m\u00e9todos <span class=\"_ _0\"></span>y realiza hip<span class=\"_ _0\"></span>\u00f3tesis que se b<span class=\"_ _0\"></span>asan principalmente en las co<span class=\"_ _0\"></span>ndiciones del </span><span style=\"display:inherit;clear:left;\">mercado <span class=\"_\"> </span>existentes <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>fecha <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>cada <span class=\"_\"> </span>balance. <span class=\"_\"> </span>E<span class=\"_ _b\"></span>l<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>usado <span class=\"_\"> </span>un <span class=\"_ _e\"> </span>an\u00e1lisis <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>efectivo </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>varios <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>rias pri<span class=\"_ _0\"></span>mas <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egocian <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>mercados </span><span style=\"display:inherit;clear:left;\">activos. </span><span style=\"display:inherit;clear:left;\">4.7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Reclamaciones por g<span class=\"_ _0\"></span>arant\u00eda </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>contratos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>clientes establecen <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00eda de <span class=\"_ _0\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"lsf\">12</span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"ls8\">24</span> me<span class=\"_ _0\"></span>ses. El<span class=\"_ _0\"></span> per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00eda </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _1\"></span>supone <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ervicio <span class=\"_ _b\"></span>diferenciado, sino <span class=\"_ _b\"></span>que e<span class=\"_ _1\"></span>st\u00e1 re<span class=\"_ _1\"></span>lacionado <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>el buen <span class=\"_ _b\"></span>funcionamiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>planta. <span class=\"_ _b\"></span>Se trata </span><span style=\"display:inherit;clear:left;\">de garant\u00edas <span class=\"_ _1\"></span>propias del <span class=\"_ _1\"></span>sector e <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>condiciones est\u00e1ndar <span class=\"_ _1\"></span>conforme a <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os requi<span class=\"_ _1\"></span>sitos legales de <span class=\"_ _b\"></span>ca<span class=\"_ _0\"></span>da p<span class=\"_ _1\"></span>a\u00eds </span><span style=\"display:inherit;clear:left;\">dond<span class=\"ls0\">e <span class=\"_ _16\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>opera. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>direcci\u00f3n <span class=\"_ _b\"></span>estima <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>provisi\u00f3n <span class=\"_ _b\"></span>correspondiente <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _b\"></span>reclamaciones <span class=\"_ _16\"></span>futu<span class=\"_ _0\"></span>ras <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>garant\u00eda </span></span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>a i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _0\"></span>hist\u00f3rica sobre <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00eda, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>tendencias <span class=\"_ _0\"></span>recientes <span class=\"_ _0\"></span>que po<span class=\"_ _0\"></span>dr\u00edan </span><span style=\"display:inherit;clear:left;\">sugerir <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _b\"></span>pasada <span class=\"_ _b\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>puede <span class=\"_ _1\"></span>diferir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las r<span class=\"_ _1\"></span>eclamaciones <span class=\"_ _b\"></span>futuras.<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Asi<span class=\"_ _0\"></span>mismo, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">mantiene con sus principales subcontratistas garant\u00edas de naturaleza similar. </span><span style=\"display:inherit;clear:left;\">4.8.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Deterioro de activos <span class=\"_ _0\"></span>concesional<span class=\"_ _0\"></span>es </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>valor <span class=\"_ _8\"> </span>recuperable <span class=\"_ _8\"> </span>estimado <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>concesiones <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>sido <span class=\"_ _8\"></span>determinado <span class=\"_ _8\"></span>evaluando <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">diferentes <span class=\"_ _0\"></span>circunstancias <span class=\"_ _0\"></span>externas <span class=\"_ _7\"></span>e <span class=\"_ _0\"></span>internas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pudieran <span class=\"_ _0\"></span>dar <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>indicios <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>deterioro, <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">mercado del activo, ofertas r<span class=\"_ _1\"></span>ecibidas de los a<span class=\"_ _1\"></span>ctivos, evoluci\u00f3n de los planes de <span class=\"_ _1\"></span>negocio, ca<span class=\"_ _1\"></span>mbios en la gesti\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>entorno <span class=\"_ _7\"></span>(legal, <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>econ\u00f3mico, <span class=\"_ _7\"></span>etc\u2026), <span class=\"_ _7\"></span>evoluci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>inter\u00e9s, <span class=\"_ _7\"></span>obsolescencia <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>deterioro </span><span style=\"display:inherit;clear:left;\">f\u00edsico. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>aplicaci\u00f3n <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>las <span class=\"_ _a\"> </span>pol\u00ed<span class=\"_ _1\"></span>ticas <span class=\"_ _a\"> </span>contables <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>han <span class=\"_\"> </span>a<span class=\"_ _0\"></span>plicado <span class=\"_ _a\"> </span>juicios <span class=\"_ _a\"> </span>diferentes<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>las <span class=\"_ _a\"> </span>estimaciones </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">anteriormente detalladas.</span></span> </span><span style=\"display:inherit;clear:left;\">5.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Informaci\u00f3n financiera po<span class=\"_ _0\"></span>r segmentos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La info<span class=\"_ _0\"></span>rmaci\u00f3n por segmentos in<span class=\"_ _0\"></span>cluida en l<span class=\"_ _0\"></span>as Cuentas <span class=\"_ _0\"></span>Anuales Consolidadas <span class=\"_ _0\"></span>se presenta de<span class=\"_ _0\"></span> acuerdo <span class=\"_ _0\"></span>con los </span><span style=\"display:inherit;clear:left;\">requerimientos de re<span class=\"_ _0\"></span>velaci\u00f3n establecidos en l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"ff7\">NIIF 8 <span class=\"_ _0\"></span>\u201cSegmentos Operativos\u201d. Los segmentos se <span class=\"_ _0\"></span>presentan </span></span><span style=\"display:inherit;clear:left;\">siguiendo <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>estructura <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>negocio <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Grupo, <span class=\"_ _6\"></span>proporcionando, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>smo, <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _6\"></span>basada <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>\u00e1reas </span><span style=\"display:inherit;clear:left;\">geogr\u00e1ficas en las que el Grupo opera.  </span><span style=\"display:inherit;clear:left;\">Si bien<span class=\"_ _0\"></span> el negocio <span class=\"_ _0\"></span>principal del Grupo <span class=\"_ _0\"></span>es la <span class=\"_ _0\"></span>prestaci\u00f3n de servicios d<span class=\"_ _0\"></span>e ingenier\u00eda y <span class=\"_ _0\"></span>construcci\u00f3n, el <span class=\"_ _0\"></span>formato de </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>segmentos <span class=\"_ _7\"></span>mencionado <span class=\"_ _7\"></span>anteriormente <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>presenta <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>entendimiento <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>riesgos <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">beneficios que puedan surgir de sus<span class=\"_ _1\"></span> acti<span class=\"_ _0\"></span>vidades comerciales y la espec<span class=\"_ _1\"></span>ializaci\u00f3n requerida para completar los </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>estos <span class=\"_\"> </span>segmentos, <span class=\"_ _e\"> </span>entre <span class=\"_\"> </span>otros <span class=\"_ _e\"> </span>facto<span class=\"_ _0\"></span>res <span class=\"_ _e\"> </span>diferenciadores, <span class=\"_\"> </span>hacen <span class=\"_ _e\"> </span>necesaria <span class=\"_\"> </span>esta <span class=\"_\"> </span>d<span class=\"_ _1\"></span>istinci\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">segmentos para proporcionar un conocimiento \u00f3ptimo de la estructura empresarial. </span><span style=\"display:inherit;clear:left;\">Los diferentes segmentos operativos se pueden resumir de la siguiente manera: </span><span style=\"display:inherit;clear:left;\">Refino<span class=\"ff4\">: <span class=\"_ _d\"> </span>Es<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>l\u00ednea <span class=\"_ _d\"> </span>brinda <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>gesti\u00f3n, <span class=\"_ _d\"> </span>ingenier\u00eda, <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ompras, <span class=\"_ _d\"> </span>construcci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>pu<span class=\"_ _1\"></span>esta <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>marcha <span class=\"_ _d\"> </span>de </span></span><span style=\"display:inherit;clear:left;\">instalaciones <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cadena <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>producci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>combustibles <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>cumplan <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">m\u00e1s <span class=\"_ _7\"></span>altos <span class=\"_ _0\"></span>est\u00e1ndares <span class=\"_ _7\"></span>(euro <span class=\"_ _7\"></span><span class=\"ls11\">V/</span>euro <span class=\"_ _0\"></span>VI). <span class=\"_ _7\"></span>Estas <span class=\"_ _0\"></span>instalaciones <span class=\"_ _7\"></span>convierten <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>residuos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ombustibles </span><span style=\"display:inherit;clear:left;\">de alta calidad, optimizando el uso de los recursos naturales. </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>am<span class=\"_ _0\"></span>plia <span class=\"_ _7\"></span>experiencia <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>dise\u00f1o <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>tecnolog\u00edas </span><span style=\"display:inherit;clear:left;\">m\u00e1s <span class=\"_ _0\"></span>avanzadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>refino. <span class=\"_ _0\"></span>Asimismo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ofrece <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posibilidad </span><span style=\"display:inherit;clear:left;\">de renovar <span class=\"_ _0\"></span>las plantas <span class=\"_ _0\"></span>existentes con el <span class=\"_ _0\"></span>fin de me<span class=\"_ _0\"></span>jorar su eficiencia <span class=\"_ _0\"></span>y avanzar <span class=\"_ _0\"></span>en las acciones<span class=\"_ _0\"></span> y compromisos </span><span style=\"display:inherit;clear:left;\">de sostenibilidad que han decidido implementar. </span><span style=\"display:inherit;clear:left;\">Gas <span class=\"_ _7\"></span>Natural<span class=\"_ _0\"></span><span class=\"ff4\">: <span class=\"_ _7\"></span>Esta <span class=\"_ _6\"></span>\u00e1rea <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>resta <span class=\"_ _7\"></span>servicios <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _7\"></span>gesti\u00f3n, <span class=\"_ _6\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>provisionamiento, <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>y </span></span><span style=\"display:inherit;clear:left;\">puesta <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>marcha <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>instalaciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>toda <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>cadena <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>suministro, <span class=\"_ _7\"></span>desde <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>prod<span class=\"_ _0\"></span>ucci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gas </span><span style=\"display:inherit;clear:left;\">natural <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>terminales <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>regasificaci\u00f3n, <span class=\"_ _b\"></span>ya que <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>gas <span class=\"_ _b\"></span>natural e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>combustible <span class=\"_ _1\"></span>clave <span class=\"_ _b\"></span>para <span class=\"_ _1\"></span>avanzar <span class=\"_ _b\"></span>hacia </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>objetivos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>descarbonizaci\u00f3n. <span class=\"_ _16\"></span>En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _16\"></span>se<span class=\"_ _0\"></span>ntido, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>dise\u00f1ado <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>ejecutado <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>instalaciones, </span><span style=\"display:inherit;clear:left;\">desde <span class=\"_\"> </span>instalaciones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>producci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>campos <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>gas <span class=\"_\"> </span>n<span class=\"_ _1\"></span>atural, <span class=\"_\"> </span>hasta <span class=\"_ _e\"> </span>planta<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>tratamiento <span class=\"_\"> </span>y <span class=\"_\"> </span>pr<span class=\"_ _1\"></span>oceso, </span><span style=\"display:inherit;clear:left;\">estaciones de compresi\u00f3n, licuefacci\u00f3n, tanques de almacenamiento e instalaciones de re<span class=\"_ _1\"></span>gasificaci\u00f3n final.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Petroqu\u00edmica<span class=\"ff4\">: Esta \u00e1rea presta servicios de direcci\u00f3n, gesti\u00f3n, ingenier\u00eda, compras, construcci\u00f3n y puesta en </span></span><span style=\"display:inherit;clear:left;\">marcha <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>instalaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>dicadas <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>producci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>materiales <span class=\"_ _7\"></span>qu\u00edmicos <span class=\"_ _0\"></span>b\u00e1sicos <span class=\"_ _7\"></span>utilizados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istribuci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>agua, <span class=\"_ _1\"></span>farmacia, <span class=\"_ _b\"></span>salud, al<span class=\"_ _1\"></span>imentos, <span class=\"_ _1\"></span>eficiencia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>erg\u00e9tica <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>edificios <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>sistemas <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>transporte, entre <span class=\"_ _b\"></span>otros. <span class=\"_ _b\"></span>Las </span><span style=\"display:inherit;clear:left;\">plantas d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _b\"></span>de refin<span class=\"_ _1\"></span>o se <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _1\"></span>integrando <span class=\"_ _b\"></span>con las <span class=\"_ _16\"></span>ope<span class=\"_ _0\"></span>raciones <span class=\"_ _b\"></span>petroqu\u00edmicas, <span class=\"_ _1\"></span>abasteciendo <span class=\"_ _b\"></span>a ambos </span><span style=\"display:inherit;clear:left;\">mercados de manera eficiente y flexible y optimizando el consumo de recursos naturales. </span><span style=\"display:inherit;clear:left;\">Tecnolog\u00edas bajas en carbono<span class=\"ff4\">: Este segmento comprende las siguientes l\u00edneas de actividad: </span></span><span style=\"display:inherit;clear:left;\">(i) <span class=\"_ _12\"> </span>Hidr\u00f3geno; </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>sta <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ne<span class=\"_ _0\"></span>gocio, <span class=\"_ _16\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>participa <span class=\"_ _b\"></span>activamente <span class=\"_ _b\"></span>ofreciendo <span class=\"_ _b\"></span>soluciones <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>diferentes </span><span style=\"display:inherit;clear:left;\">tipos <span class=\"_\"> </span>de <span class=\"_\"> </span>h<span class=\"_ _1\"></span>idr\u00f3geno, <span class=\"_\"> </span>ayudando <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_\"> </span>sus <span class=\"_ _e\"> </span>cl<span class=\"_ _0\"></span>ientes <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>integraci\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_\"> </span>este <span class=\"_ _e\"> </span>elemento <span class=\"_\"> </span>en <span class=\"_\"> </span>sus <span class=\"_\"> </span>p<span class=\"_ _1\"></span>rocesos </span><span style=\"display:inherit;clear:left;\">productivos con soluciones de almacenamiento o mezcl\u00e1ndolo con las redes de gas existentes. </span><span style=\"display:inherit;clear:left;\">(ii) <span class=\"_ _1b\"> </span>Captura y almacenam<span class=\"_ _1\"></span>iento de carbono </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>captura y <span class=\"_ _0\"></span>almacenamiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>carbono <span class=\"_ _0\"></span>(\"CCS\") <span class=\"_ _0\"></span>ayuda <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las empresas <span class=\"_ _0\"></span>industriales <span class=\"_ _0\"></span>intensivas </span><span style=\"display:inherit;clear:left;\">en ene<span class=\"_ _0\"></span>rg\u00eda, como las <span class=\"_ _0\"></span>industrias del <span class=\"_ _0\"></span>acero, qu\u00edmica, cemento y <span class=\"_ _0\"></span>papel, a<span class=\"_ _0\"></span> reducir las <span class=\"_ _0\"></span>emisiones de c<span class=\"_ _0\"></span>arbono </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>activos. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>instalaciones <span class=\"_ _b\"></span>industriales <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>lta <span class=\"_ _16\"></span>intensidad <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omplejas, <span class=\"_ _16\"></span>con <span class=\"_ _b\"></span>limitaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>espacio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _e\"> </span>operat<span class=\"_ _1\"></span>ivas <span class=\"_ _d\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d\"> </span>dificultan <span class=\"_ _e\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>instalaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>nuevos <span class=\"_ _e\"> </span>procesos. <span class=\"_ _d\"> </span>Ante <span class=\"_ _e\"> </span>estos <span class=\"_ _d\"> </span>retos, <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _e\"> </span>acelera <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">transici\u00f3n <span class=\"_\"> </span>energ\u00e9tica <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>sus <span class=\"_\"> </span>clientes <span class=\"_\"> </span>hacia <span class=\"_ _a\"> </span>un <span class=\"_\"> </span>futuro <span class=\"_\"> </span>cero <span class=\"_\"> </span>emisiones <span class=\"_ _a\"> </span>mediante <span class=\"_\"> </span>la <span class=\"_\"> </span>implantaci\u00f3n <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">tecnolog\u00edas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>captura <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>carbono <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>sus<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>procesos <span class=\"_ _b\"></span>industriales. Una <span class=\"_ _16\"></span>vez <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>apturado, <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>di\u00f3xido <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>carbono </span><span style=\"display:inherit;clear:left;\">se almacena permanentemente o se convierte posteriormente en combustibles sint\u00e9ticos. </span><span style=\"display:inherit;clear:left;\">(iii) <span class=\"_ _1e\"> </span>Econom\u00eda Circular y Bioproductos </span><span style=\"display:inherit;clear:left;\">Dentro de<span class=\"_ _0\"></span> esta l\u00ednea<span class=\"_ _0\"></span> de actividad, e<span class=\"_ _0\"></span>l Grupo pres<span class=\"_ _0\"></span>ta servicios para <span class=\"_ _0\"></span>producir biometano y<span class=\"_ _0\"></span> convertir <span class=\"_ _0\"></span>biomasa </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _6\"></span>residuos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>combustibles<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>(biodi\u00e9sel <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>bioqueroseno), <span class=\"_ _6\"></span>productos <span class=\"_ _6\"></span>qu\u00edmicos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>generaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span>erg\u00eda <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">vapor. </span><span style=\"display:inherit;clear:left;\">Otros<span class=\"ff4 ls9\">: <span class=\"_ _6\"></span><span class=\"ls0\">Este <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span>gmento <span class=\"_ _7\"></span>presta <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _6\"></span>gesti\u00f3n, <span class=\"_ _6\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompras, <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>puesta <span class=\"_ _6\"></span>en </span></span></span><span style=\"display:inherit;clear:left;\">marcha de<span class=\"_ _0\"></span> proyectos de i<span class=\"_ _0\"></span>nstalaciones relacionadas con activid<span class=\"_ _0\"></span>ades ajenas a <span class=\"_ _0\"></span>las l\u00edneas de <span class=\"_ _0\"></span>negocio del <span class=\"_ _6\"></span>Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"> </span>principales <span class=\"_ _d\"> </span>actividades <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>tratamiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>aguas, <span class=\"_ _d\"> </span>las <span class=\"_ _8\"></span>infraestructuras <span class=\"_ _8\"> </span>portuarias <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">petr\u00f3leo. <span class=\"_ _e\"> </span>Tambi\u00e9n <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>incluye<span class=\"_ _1\"></span>n <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>este <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>egmento <span class=\"_ _e\"> </span>aquellos <span class=\"_ _e\"> </span>proyectos <span class=\"_ _e\"> </span>cuya <span class=\"_ _d\"> </span>finalizaci\u00f3n <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>logr\u00f3 <span class=\"_ _e\"> </span>como<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consecuencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>terminaci\u00f3n de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cliente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00edas. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rop\u00f3sito de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>inclusi\u00f3n </span><span style=\"display:inherit;clear:left;\">es evitar distorsionar el an\u00e1lisis de los segmentos restantes. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>ge<span class=\"_ _0\"></span>nerales <span class=\"_ _b\"></span>relacionados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sede <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ocial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>departamentos <span class=\"_ _b\"></span>funcionales <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no ge<span class=\"_ _1\"></span>neran <span class=\"_ _b\"></span>ingresos </span><span style=\"display:inherit;clear:left;\">o que p<span class=\"_ _1\"></span>ueden generar <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>gresos que <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>n s<span class=\"_ _1\"></span>olo incidentales <span class=\"_ _1\"></span>a las <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tividades <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>y que<span class=\"_ _1\"></span>, en cu<span class=\"_ _1\"></span>alquier caso,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _1\"></span>pueden <span class=\"_ _b\"></span>asignarse a <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ing\u00fan <span class=\"_ _b\"></span>segmento<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>operativo <span class=\"_ _b\"></span>o i<span class=\"_ _1\"></span>ncluirse <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>segmento o<span class=\"_ _1\"></span>perativo, <span class=\"_ _b\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>como </span><span style=\"display:inherit;clear:left;\">se indica en la NIIF 8.6, se clasifican como 'No asignados'. </span><span style=\"display:inherit;clear:left;\">El an<span class=\"_ _1\"></span>\u00e1lisis <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>segmento <span class=\"_ _1\"></span>operativo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>basa <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>valuaci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>anancia/p\u00e9rdida <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>operaciones de <span class=\"_ _b\"></span>los </span><span style=\"display:inherit;clear:left;\">segmentos, ajustada por los gastos <span class=\"_ _0\"></span>generales del Grupo no asignados. Adici<span class=\"_ _0\"></span>onalmente, el Grupo gestiona las </span><span style=\"display:inherit;clear:left;\">actividades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>efecto <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>ganancias. <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gastos </span><span style=\"display:inherit;clear:left;\">financieros <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _0\"></span>beneficios, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>financiera <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>impuestos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>pagar, <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">distribuido <span class=\"_ _a\"> </span>por <span class=\"_ _a\"> </span>segmentos. <span class=\"_\"> </span>Adicionalmente, <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>imputa<span class=\"_ _1\"></span>n <span class=\"_ _a\"> </span>activos <span class=\"_ _a\"> </span>no <span class=\"_\"> </span>c<span class=\"_ _0\"></span>orrientes<span class=\"_ _0\"></span>, <span class=\"_ _a\"> </span>ni <span class=\"_ _a\"> </span>la <span class=\"_\"> </span>c<span class=\"_ _0\"></span>orrespondiente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">amortizaci\u00f3n o deterioro, por no considerarse significativos. </span><span style=\"display:inherit;clear:left;\">No se realizaron ventas entre los distintos segmentos operativos en <span class=\"_ _1\"></span>los ejercicios 202<span class=\"_ _0\"></span>3 y 2022. </span><span style=\"display:inherit;clear:left;\">Refino</span><span style=\"display:inherit;clear:left;\">Gas N<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>tural</span><span style=\"display:inherit;clear:left;\">Pe<span class=\"_ _0\"></span>troqu\u00edmi<span class=\"_ _0\"></span>ca</span><span style=\"display:inherit;clear:left;\">Te<span class=\"_ _0\"></span>cnolog\u00eda<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> ba<span class=\"_ _0\"></span>ja<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Carbono</span><span style=\"display:inherit;clear:left;\">Otros</span><span style=\"display:inherit;clear:left;\">Sin <span class=\"_ _0\"></span>As<span class=\"_ _b\"></span>igna<span class=\"_ _0\"></span>r</span><span style=\"display:inherit;clear:left;\">TOTAL</span><span style=\"display:inherit;clear:left;\">2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022</span><span style=\"display:inherit;clear:left;\"> Resultado por <span class=\"_ _0\"></span>Se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>entos</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _1\"></span>gre<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>Ordin<span class=\"_ _1\"></span>ario<span class=\"_ _1\"></span>s<span class=\"_ _20\"> </span>947<span class=\"_ _1\"></span>.510<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _22\"> </span>1.425.93<span class=\"_ _1\"></span>6<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>2.347.43<span class=\"_ _1\"></span>1<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.632.12<span class=\"_ _1\"></span>1<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>611<span class=\"_ _1\"></span>.565<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>842<span class=\"_ _1\"></span>.556<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>42.017<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>5.716<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _28\"> </span>186<span class=\"_ _1\"></span>.628<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>327<span class=\"_ _1\"></span>.041<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _29\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _2b\"> </span>4.135.15<span class=\"_ _1\"></span>2<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.233.37<span class=\"_ _1\"></span>0<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Resultado<span class=\"_ _1\"></span> E<span class=\"_ _0\"></span>xplotaci\u00f3n<span class=\"_ _2c\"> </span>10.235<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _24\"> </span>73.476<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _10\"> </span>174<span class=\"_ _1\"></span>.049<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>55.487<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _10\"> </span>105<span class=\"_ _1\"></span>.240<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>89.547<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>4.735<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _2d\"> </span>(1.11<span class=\"_ _1\"></span>4)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> <span class=\"_ _10\"> </span>(40<span class=\"_ _1\"></span>.338)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _10\"> </span>(11<span class=\"_ _1\"></span>5.998)<span class=\"_ _30\"></span><span class=\"ls1e\">      <span class=\"ls0\"> <span class=\"_ _26\"> </span>(97<span class=\"_ _1\"></span>.323)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(92<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>656)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _2d\"> </span>156.598<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _31\"> </span>8.741<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">%<span class=\"_ _b\"></span> Re<span class=\"_ _0\"></span>ntabil<span class=\"_ _0\"></span>ida<span class=\"_ _0\"></span>d<span class=\"_ _32\"> </span>1,1%<span class=\"_ _33\"> </span>5,2%<span class=\"_ _33\"> </span>7,4%<span class=\"_ _33\"> </span>3,4%<span class=\"_ _34\"> </span>17,2%<span class=\"_ _34\"> </span>10<span class=\"_ _1\"></span>,6%<span class=\"_ _34\"> </span>11,3%<span class=\"_ _14\"> </span>-<span class=\"_ _1\"></span>19,5%<span class=\"_ _1c\"> </span>-21,6%<span class=\"_ _14\"> </span>-<span class=\"_ _1\"></span>35,5%<span class=\"_ _35\"> </span>3,8%<span class=\"_ _33\"> </span>0,2%</span><span style=\"display:inherit;clear:left;\">Rdo<span class=\"_ _1\"></span> Financiero N<span class=\"_ _1\"></span>eto (No<span class=\"_ _1\"></span>ta 25)<span class=\"_ _36\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _37\"> </span>(52<span class=\"_ _1\"></span>.849)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(27<span class=\"_ _1\"></span>.166)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(5<span class=\"_ _1\"></span>2.849)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(27.166)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Benef<span class=\"_ _b\"></span>ic<span class=\"_ _0\"></span>io V<span class=\"_ _0\"></span>enta y <span class=\"_ _0\"></span>Participaci\u00f3n en resultados de empresas </span><span style=\"display:inherit;clear:left;\">(41<span class=\"_ _1\"></span>6)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _24\"> </span>(11<span class=\"_ _1\"></span>0)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _24\"> </span>(41<span class=\"_ _1\"></span>6)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _24\"> </span>(11<span class=\"_ _1\"></span>0)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">asociadas</span><span style=\"display:inherit;clear:left;\">-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Resultado<span class=\"_ _1\"></span> antes <span class=\"_ _0\"></span>de impuestos<span class=\"_ _36\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _39\"> </span>103<span class=\"_ _1\"></span>.332<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _3a\"> </span>(18<span class=\"_ _1\"></span>.534)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Imp<span class=\"_ _1\"></span>uesto s<span class=\"_ _0\"></span>obr<span class=\"_ _1\"></span>e las <span class=\"_ _0\"></span>gan<span class=\"_ _1\"></span>ancias<span class=\"_ _35\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _37\"> </span>(43.602)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(15.950)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(43.602<span class=\"_ _1\"></span>)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(15.950<span class=\"_ _1\"></span>)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Resultado<span class=\"_ _1\"></span> del Ej<span class=\"_ _0\"></span>ercicio<span class=\"_ _3b\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _3c\"> </span>59.730<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _2d\"> </span>(<span class=\"_ _1\"></span>34.48<span class=\"_ _1\"></span>4)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\"> Activos<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>y Pa<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ivos<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>por Se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntos</span><span style=\"display:inherit;clear:left;\">Ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>1.609.19<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.889.90<span class=\"_ _1\"></span>2<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.746.49<span class=\"_ _1\"></span>5<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.569<span class=\"_ _1\"></span>.310<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>348<span class=\"_ _1\"></span>.805<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>567<span class=\"_ _1\"></span>.478<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>12.696<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>2.480<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _28\"> </span>162<span class=\"_ _1\"></span>.299<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>183<span class=\"_ _1\"></span>.814<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>620<span class=\"_ _1\"></span>.477<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>606<span class=\"_ _1\"></span>.756<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _22\"> </span>4.499.96<span class=\"_ _1\"></span>4<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.819.73<span class=\"_ _1\"></span>9<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">As<span class=\"_ _0\"></span>ociadas<span class=\"_ _3e\"> </span>1.500<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _2d\"> </span>(1.18<span class=\"_ _1\"></span>2)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> <span class=\"_ _3f\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _10\"> </span>(55<span class=\"_ _1\"></span>0)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _22\"> </span>(2.197<span class=\"_ _1\"></span>)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> <span class=\"_ _3f\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"ls1d\">950<span class=\"_ _27\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _40\"> </span>(3.37<span class=\"_ _1\"></span>9)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _b\"></span>ot<span class=\"_ _0\"></span>al Ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os<span class=\"_ _41\"> </span>1.610.69<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.888.72<span class=\"_ _1\"></span>0<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.746.49<span class=\"_ _1\"></span>5<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.569<span class=\"_ _1\"></span>.310<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>348<span class=\"_ _1\"></span>.805<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>567<span class=\"_ _1\"></span>.478<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>12.696<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>2.480<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _28\"> </span>161<span class=\"_ _1\"></span>.749<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>181<span class=\"_ _1\"></span>.617<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>620<span class=\"_ _1\"></span>.477<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>606<span class=\"_ _1\"></span>.756<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _22\"> </span>4.500.91<span class=\"_ _1\"></span>5<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.816.36<span class=\"_ _1\"></span>0<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _b\"></span>ot<span class=\"_ _0\"></span>al Pasi<span class=\"_ _0\"></span>v<span class=\"_ _b\"></span>os<span class=\"_ _42\"> </span>1.290.58<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.726.88<span class=\"_ _1\"></span>6<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.392.86<span class=\"_ _1\"></span>1<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.325<span class=\"_ _1\"></span>.698<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>333<span class=\"_ _1\"></span>.010<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>427<span class=\"_ _1\"></span>.139<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _31\"> </span>9.390<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _25\"> </span><span class=\"ls1d\">884<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _43\"> </span>25.611<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _24\"> </span>49.456<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _43\"> </span>1.124.94<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.203<span class=\"_ _1\"></span>.283<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.176<span class=\"_ _1\"></span>.398<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.733<span class=\"_ _1\"></span>.346<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\"> I<span class=\"_ _0\"></span>nvers<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n i<span class=\"_ _0\"></span>nmovil<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"ff4\"> (Notas 6 y<span class=\"_ _0\"></span> 7)<span class=\"_ _44\"> </span>2.911<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.207<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _25\"> </span><span class=\"ls1d\">471<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span><span class=\"ls1d\">228<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls1d\">71<span class=\"_ _21\"></span><span class=\"ls1e\">               <span class=\"ls0\"> <span class=\"_ _45\"> </span><span class=\"ls1d\">110<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _46\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _47\"> </span><span class=\"ls1d\">43<span class=\"_ _21\"></span><span class=\"ls1e\">               <span class=\"ls0\"> <span class=\"_ _24\"> </span><span class=\"ls1d\">28<span class=\"_ _48\"></span><span class=\"ls1e\">               <span class=\"ls0\"> <span class=\"_ _37\"> </span>10.514<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>1.188<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _10\"> </span>14.009<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>2.762<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\"> Otra <span class=\"_ _0\"></span>Informa<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>por s<span class=\"_ _1\"></span>egm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto</span><span style=\"display:inherit;clear:left;\">Amortiz<span class=\"_ _0\"></span>aci\u00f3n del In<span class=\"_ _1\"></span>mov<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>Material (Nota 6)<span class=\"_ _49\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _28\"> </span>4<span class=\"_ _1\"></span>.310<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>5<span class=\"_ _1\"></span>.033<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>4<span class=\"_ _1\"></span>.310<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>5<span class=\"_ _1\"></span>.033<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Amortiz<span class=\"_ _0\"></span>aci\u00f3n de Ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span>intangibles (Nota 7)<span class=\"_ _44\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _28\"> </span>1.699<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.826<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1<span class=\"_ _1\"></span>.699<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1<span class=\"_ _1\"></span>.826<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdid<span class=\"_ _1\"></span>a deterior<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>cuentas c<span class=\"_ _0\"></span>omerciales a c<span class=\"_ _0\"></span>obra<span class=\"_ _1\"></span>r (No<span class=\"_ _1\"></span>ta <span class=\"ls1d\">11</span>)<span class=\"_ _4a\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _28\"> </span>5<span class=\"_ _1\"></span>.139<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>9<span class=\"_ _1\"></span>.305<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>5<span class=\"_ _1\"></span>.139<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>9<span class=\"_ _1\"></span>.305<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Los in<span class=\"_ _1\"></span>gresos pro<span class=\"_ _1\"></span>cedentes de <span class=\"_ _b\"></span>clientes e<span class=\"_ _1\"></span>xternos se <span class=\"_ _b\"></span>asignan en <span class=\"_ _b\"></span>base al <span class=\"_ _b\"></span>pa\u00eds en <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>localiza el <span class=\"_ _b\"></span>cliente<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>desglose<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos Ord<span class=\"_ _1\"></span>inarios </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">62.782 </span><span style=\"display:inherit;clear:left;\">71.331 </span><span style=\"display:inherit;clear:left;\"> Oriente Medio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2.135.889 </span><span style=\"display:inherit;clear:left;\">2.354.156 </span><span style=\"display:inherit;clear:left;\"> Am\u00e9rica </span><span style=\"display:inherit;clear:left;\">724.960 </span><span style=\"display:inherit;clear:left;\">538.287 </span><span style=\"display:inherit;clear:left;\"> Asia </span><span style=\"display:inherit;clear:left;\">488.378 </span><span style=\"display:inherit;clear:left;\">360.054 </span><span style=\"display:inherit;clear:left;\"> Europa </span><span style=\"display:inherit;clear:left;\">644.042 </span><span style=\"display:inherit;clear:left;\">482.918 </span><span style=\"display:inherit;clear:left;\"> Mediterr\u00e1neo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">79.101 </span><span style=\"display:inherit;clear:left;\">426.623 </span><span style=\"display:inherit;clear:left;\">4.135.152 </span><span style=\"display:inherit;clear:left;\">4.233.370 </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _d\"> </span><span class=\"lsf\">de</span>l <span class=\"_ _d\"> </span>\u00e1rea <span class=\"_ _8\"></span>geogr\u00e1fica<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Oriente <span class=\"_ _8\"> </span>Med<span class=\"_ _0\"></span>io <span class=\"_ _8\"></span>principalmente <span class=\"_ _d\"> </span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>operaciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _8\"></span>en </span><span style=\"display:inherit;clear:left;\">Arabia <span class=\"_\"> </span>Saud\u00ed, <span class=\"_\"> </span>Abu <span class=\"_\"> </span>Dabi, <span class=\"_\"> </span>Kuwait, <span class=\"_\"> </span>Bahr\u00e9in <span class=\"_\"> </span><span class=\"ls13\">y <span class=\"_\"> </span></span>Om\u00e1n; <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>\u00e1rea <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>Am<span class=\"_ _1\"></span>\u00e9rica <span class=\"_\"> </span>corresponden <span class=\"_\"> </span>fundamentalmente <span class=\"_\"> </span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">operaciones <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>Per\u00fa, <span class=\"_ _8\"></span>M\u00e9jico <span class=\"_ _8\"></span>Colombia <span class=\"_ _6\"></span>y <span class=\"_ _8\"> </span>Chile,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>\u00e1rea <span class=\"_ _8\"> </span>geogr\u00e1fica <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Asia <span class=\"_ _8\"></span>comprende <span class=\"_ _8\"> </span>operaciones </span><span style=\"display:inherit;clear:left;\">efectuadas <span class=\"_ _7\"></span>en, <span class=\"_ _0\"></span>Mal<span class=\"_ _0\"></span>asia, <span class=\"_ _0\"></span>Tailandia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Singapur<span class=\"ls9\">; <span class=\"_ _7\"></span></span>el <span class=\"_ _7\"></span>\u00e1rea <span class=\"_ _0\"></span>geogr\u00e1fica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Europa <span class=\"_ _0\"></span>comprende <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>efectuadas </span><span style=\"display:inherit;clear:left;\">principalmente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Polonia<span class=\"ls9\">, <span class=\"_ _7\"></span><span class=\"ls13\">y </span></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>\u00e1rea <span class=\"_ _7\"></span>geogr\u00e1fica <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Mediterr\u00e1neo <span class=\"_ _0\"></span>incluye <span class=\"_ _7\"></span>b\u00e1sicamente <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>Turqu\u00eda <span class=\"_ _0\"></span><span class=\"ls16\">y </span></span><span style=\"display:inherit;clear:left;\">Argelia entre otros pa\u00edses. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>o<span class=\"_ _0\"></span>rdinarios <span class=\"_ _6\"></span>procedentes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>nuestros <span class=\"_ _6\"></span>5 <span class=\"_ _6\"></span>principales <span class=\"_ _6\"></span>clientes <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>presentan <span class=\"_ _6\"></span>el <span class=\"_ _d\"> </span>59,76 <span class=\"_ _6\"></span>% <span class=\"_ _8\"></span>del <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>rdinarios <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>2023 <span class=\"_ _d\"> </span>(2022<span class=\"ls9\">:6</span>1,92%). <span class=\"_ _d\"> </span>El <span class=\"_ _8\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>clientes <span class=\"_ _d\"> </span>que </span><span style=\"display:inherit;clear:left;\">individualmente <span class=\"_ _0\"></span>considerados <span class=\"_ _0\"></span>rep<span class=\"_ _0\"></span>resentan <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>10% <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>consolidados <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2023 <span class=\"_ _0\"></span>totalizan </span><span style=\"display:inherit;clear:left;\">1.925.367 millones de euros (<span class=\"ls8\">202</span>2<span class=\"ls9\">: </span>1.742 millones de euros). </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egmentos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>informa <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>cri<span class=\"_ _0\"></span>terios </span><span style=\"display:inherit;clear:left;\">uniformes a los <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>escritos en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a nota 2. <span class=\"_ _1\"></span>Estos activos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> pasivos <span class=\"_ _1\"></span>se asignan e<span class=\"_ _1\"></span>n base <span class=\"_ _1\"></span>a la lo<span class=\"_ _1\"></span>calizaci\u00f3n de <span class=\"_ _1\"></span>los mismos. </span><span style=\"display:inherit;clear:left;\">El detalle de los activos e inversiones en inmovilizado es el siguiente:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Inversiones en<span class=\"_ _1\"></span> Inmovilizado </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">639.307 </span><span style=\"display:inherit;clear:left;\">575.031 </span><span style=\"display:inherit;clear:left;\">57<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">28<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Oriente Medio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2.315.721 </span><span style=\"display:inherit;clear:left;\">2.463.416 </span><span style=\"display:inherit;clear:left;\">469<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">242<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Am\u00e9rica </span><span style=\"display:inherit;clear:left;\">620.058 </span><span style=\"display:inherit;clear:left;\">666.793 </span><span style=\"display:inherit;clear:left;\">464<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">234<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Asia </span><span style=\"display:inherit;clear:left;\">108.293 </span><span style=\"display:inherit;clear:left;\">187.295 </span><span style=\"display:inherit;clear:left;\">2.059 </span><span style=\"display:inherit;clear:left;\">893<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Europa </span><span style=\"display:inherit;clear:left;\">525.087 </span><span style=\"display:inherit;clear:left;\">398.266 </span><span style=\"display:inherit;clear:left;\">13<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">0 </span><span style=\"display:inherit;clear:left;\"> Mediterr\u00e1neo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">128.257 </span><span style=\"display:inherit;clear:left;\">357.509 </span><span style=\"display:inherit;clear:left;\">450<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">177<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Subtotal </span><span style=\"display:inherit;clear:left;\">4.336.724 </span><span style=\"display:inherit;clear:left;\">4.648.309 </span><span style=\"display:inherit;clear:left;\">3.513 </span><span style=\"display:inherit;clear:left;\">1.574 </span><span style=\"display:inherit;clear:left;\"> Asociadas </span><span style=\"display:inherit;clear:left;\">950<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-3.379 </span><span style=\"display:inherit;clear:left;\">0 </span><span style=\"display:inherit;clear:left;\">0 </span><span style=\"display:inherit;clear:left;\"> Sin Asignar<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">163.241 </span><span style=\"display:inherit;clear:left;\">171.430 </span><span style=\"display:inherit;clear:left;\">10.496 </span><span style=\"display:inherit;clear:left;\">1.188 </span><span style=\"display:inherit;clear:left;\">4.500.915 </span><span style=\"display:inherit;clear:left;\">4.816.360 </span><span style=\"display:inherit;clear:left;\">14.009 </span><span style=\"display:inherit;clear:left;\">2.762 </span><span style=\"display:inherit;clear:left;\">La conciliaci\u00f3n <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ntre <span class=\"_ _1\"></span>los act<span class=\"_ _1\"></span>ivos y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>de los <span class=\"_ _b\"></span>segmentos sobre los <span class=\"_ _b\"></span>que se <span class=\"_ _1\"></span>debe inf<span class=\"_ _1\"></span>ormar <span class=\"_ _1\"></span>y los <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos y p<span class=\"_ _1\"></span>asivos </span><span style=\"display:inherit;clear:left;\">totales es como sigue:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Activo de los Seg<span class=\"_ _1\"></span>mentos </span><span style=\"display:inherit;clear:left;\">3.880.438 </span><span style=\"display:inherit;clear:left;\">4.209.604 </span><span style=\"display:inherit;clear:left;\"> No Asignados:<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activo No Corrien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">335.340 </span><span style=\"display:inherit;clear:left;\">384.407 </span><span style=\"display:inherit;clear:left;\">Activo Corrientes<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">285.137 </span><span style=\"display:inherit;clear:left;\">222.349 </span><span style=\"display:inherit;clear:left;\">4.500.915 </span><span style=\"display:inherit;clear:left;\">4.816.360 </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Pasivo de los <span class=\"_ _1\"></span>Segmentos </span><span style=\"display:inherit;clear:left;\">3.051.455 </span><span style=\"display:inherit;clear:left;\">3.530.064 </span><span style=\"display:inherit;clear:left;\"> No Asignados:<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pasivo No Cor<span class=\"_ _1\"></span>rientes </span><span style=\"display:inherit;clear:left;\">646.037 </span><span style=\"display:inherit;clear:left;\">822.268 </span><span style=\"display:inherit;clear:left;\">Pasivo Corriente<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">478.905 </span><span style=\"display:inherit;clear:left;\">381.015 </span><span style=\"display:inherit;clear:left;\">4.176.398 </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">4.733.346</span></span> </span><span style=\"display:inherit;clear:left;\">6.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Inmovilizado material <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las distintas partidas que componen el Inmovilizado material son los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Instalaciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Terrenos y </span><span style=\"display:inherit;clear:left;\">Mobiliario y </span><span style=\"display:inherit;clear:left;\">Inmovilizado </span><span style=\"display:inherit;clear:left;\">Otro </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">t\u00e9cnicas y </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">construcciones<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">equipo </span><span style=\"display:inherit;clear:left;\">en curso </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">maquinaria  </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">13.274 </span><span style=\"display:inherit;clear:left;\">                  25.739<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31.421 </span><span style=\"display:inherit;clear:left;\">2.537 </span><span style=\"display:inherit;clear:left;\">4.890 </span><span style=\"display:inherit;clear:left;\">77.861 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">12 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">409 </span> </span><span style=\"display:inherit;clear:left;\">                2.150 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">82 </span> </span><span style=\"display:inherit;clear:left;\">2.652  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(386)</span> </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(814)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(84)</span> </span><span style=\"display:inherit;clear:left;\">(1.284) </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">               (12.648)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     (8.852<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (1.482)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(61)</span> </span><span style=\"display:inherit;clear:left;\">     (23.043) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls1b\">(5)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                1.140 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">190 </span> </span><span style=\"display:inherit;clear:left;\">        1.587  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">633 </span> </span><span style=\"display:inherit;clear:left;\">                    17.17<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">              32.415 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             5.017 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      57.774  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                  6.844 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">532 </span> </span><span style=\"display:inherit;clear:left;\">                6.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">45 </span> </span><span style=\"display:inherit;clear:left;\">      13.970  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(175)</span> </span><span style=\"display:inherit;clear:left;\">                     (1.091<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (1.798)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">               <span class=\"ls1b\">(297)</span> </span><span style=\"display:inherit;clear:left;\">       (3.361) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">300 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">231 </span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(744)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(65)</span> </span><span style=\"display:inherit;clear:left;\">          <span class=\"ls1b\">(278)</span> </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                  7.602 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    16.84<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">              36.422 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             4.700 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      68.105  </span><span style=\"display:inherit;clear:left;\">Amortizaci\u00f3n </span><span style=\"display:inherit;clear:left;\"> Instalaciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acumulada y </span><span style=\"display:inherit;clear:left;\">Terrenos y </span><span style=\"display:inherit;clear:left;\">Mobiliario y </span><span style=\"display:inherit;clear:left;\">Inmovilizado </span><span style=\"display:inherit;clear:left;\">Otro </span><span style=\"display:inherit;clear:left;\">t\u00e9cnicas y </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida por </span><span style=\"display:inherit;clear:left;\">construcciones <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">equipo </span><span style=\"display:inherit;clear:left;\">en curso </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">maquinaria  </span><span style=\"display:inherit;clear:left;\">deterioro </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                  1.609 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    20.65<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              26.385 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             2.826 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      54.007  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">309 </span> </span><span style=\"display:inherit;clear:left;\">                      1.52<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">                3.113 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">91 </span> </span><span style=\"display:inherit;clear:left;\">        5.033  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(386)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(782)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(81)</span> </span><span style=\"display:inherit;clear:left;\">       (1.249) </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                 (1.863)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     (7.571<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (1.480)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(58)</span> </span><span style=\"display:inherit;clear:left;\">     (10.972) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls1b\">(7)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">230 </span> </span><span style=\"display:inherit;clear:left;\">                1.018 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">175 </span> </span><span style=\"display:inherit;clear:left;\">        1.416  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">48 </span> </span><span style=\"display:inherit;clear:left;\">                    14.44<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">              28.254 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             2.953 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      48.235  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">917 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">503 </span> </span><span style=\"display:inherit;clear:left;\">                2.795 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">95 </span> </span><span style=\"display:inherit;clear:left;\">        4.310  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(71)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(926)</span> </span><span style=\"display:inherit;clear:left;\">               (1.771)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">               <span class=\"ls1b\">(329)</span> </span><span style=\"display:inherit;clear:left;\">       (3.097) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls1b\">(2)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls1b\">(39)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(597)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(71)</span> </span><span style=\"display:inherit;clear:left;\">          <span class=\"ls1b\">(709)</span> </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">892 </span> </span><span style=\"display:inherit;clear:left;\">                    13.98<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">              28.681 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             2.648 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      48.739  </span><span style=\"display:inherit;clear:left;\">Saldo neto 1 de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">enero de 2022 </span><span style=\"display:inherit;clear:left;\">11.665 </span><span style=\"display:inherit;clear:left;\">                      5.08<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                5.036 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             2.064 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      23.854  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">diciembre de 2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">585 </span> </span><span style=\"display:inherit;clear:left;\">                      2.72<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                4.161 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             2.064 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        9.539  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">diciembre de 2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                  6.710 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      2.86<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                7.741 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             2.052 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      19.366  </span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>terrenos y <span class=\"_ _b\"></span>construcciones incluye, principal<span class=\"_ _1\"></span>mente, plazas <span class=\"_ _b\"></span>de aparcamiento <span class=\"_ _1\"></span>propiedad <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>lgunas <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">las sociedades del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>altas <span class=\"_\"> </span>del <span class=\"_\"> </span>ep\u00edgrafe <span class=\"_\"> </span>\u201cTerrenos<span class=\"_ _0\"></span> <span class=\"_\"> </span>y <span class=\"_\"> </span>construcciones\u201d <span class=\"_\"> </span>del <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2023, <span class=\"_\"> </span>corresponden, <span class=\"_\"> </span>principalmente, <span class=\"_\"> </span>a <span class=\"_ _f\"> </span><span class=\"ff4\">las </span></span><span style=\"display:inherit;clear:left;\">instalaciones <span class=\"_ _6\"></span>adquiridas <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>Polonia <span class=\"_ _8\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ej<span class=\"_ _0\"></span>ecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _8\"></span>proyecto <span class=\"_ _8\"></span><span class=\"ls11\">EPC</span>. <span class=\"_ _6\"></span><span class=\"ff7\">Las <span class=\"_ _6\"></span>altas <span class=\"_ _8\"> </span>del <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>\u201cMobiliario <span class=\"_ _6\"></span>y </span></span><span style=\"display:inherit;clear:left;\">equipo\u201d, <span class=\"_ _0\"></span>corresponden, principalmente, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>adquisiciones de <span class=\"_ _0\"></span>equipos <span class=\"_ _0\"></span>inform\u00e1ticos, fundamentalmente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Espa\u00f1a <span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">India, motivada por el incremento de la actividad en dichos pa\u00edses. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>importes <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>ncluidos <span class=\"_ _7\"></span>en <span class=\"_ _8\"></span><span class=\"ff7\">el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>\u201cSalida <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>per\u00edmetro\u201d</span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>correspond<span class=\"ls9\">\u00eda</span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica del Espacio, S.A. la cual fue vendida en dicho ejercicio (ver nota 2.3.1) </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>tiene <span class=\"_ _0\"></span>situadas <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>extranjero <span class=\"_ _0\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _7\"></span>material <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span><span class=\"ls8\">de </span>38.463 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"ls8\">202</span>2: 30.823 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>acumulada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>27.591 </span><span style=\"display:inherit;clear:left;\">miles de euros (<span class=\"ls8\">202</span>2: 28.210 miles de euros). </span><span style=\"display:inherit;clear:left;\">Es <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ol\u00edtica <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>contratar <span class=\"_ _0\"></span>tod<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>p\u00f3lizas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>seguros <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>estiman <span class=\"_ _7\"></span>necesarias <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">posibles riesgos que pudieran afectar a los elementos del inmovilizado material. </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023 ni en el ejercicio 2022<span class=\"_ _0\"></span>, se ha dotado provisi\u00f3n por depreciaci\u00f3n del inmovilizado material.</span></span> </span><span style=\"display:inherit;clear:left;\">7.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las distintas partidas que componen los activos intangibles son los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Aplicaciones </span><span style=\"display:inherit;clear:left;\"> Concesiones </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticas y <span class=\"_ _1\"></span>otro </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Administrativas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">Saldos al 1 de<span class=\"_ _1\"></span> enero de 2022 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    5.040  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  79.401  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">109 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">109 </span> </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(928)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(928)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y a<span class=\"_ _1\"></span>justes por aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">NIC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">63 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">63 </span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>22 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    4.097  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  78.458  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">38 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">38 </span> </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(206)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(206)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y a<span class=\"_ _1\"></span>justes por aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">NIC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(4</span>4) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(4</span>4) </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>23 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    3.885  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  78.246  </span><span style=\"display:inherit;clear:left;\">Aplicaciones </span><span style=\"display:inherit;clear:left;\">Amortizaci\u00f3n acu<span class=\"_ _1\"></span>mulada y p\u00e9rd<span class=\"_ _1\"></span>ida por </span><span style=\"display:inherit;clear:left;\"> Concesiones </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticas y <span class=\"_ _1\"></span>otro </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">deterioro </span><span style=\"display:inherit;clear:left;\">Administrativas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">Saldos al 1 de ener<span class=\"_ _1\"></span>o de 2022 </span><span style=\"display:inherit;clear:left;\">27.097 </span><span style=\"display:inherit;clear:left;\">3.555 </span><span style=\"display:inherit;clear:left;\">30.652 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.483  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">343 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.826  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(870)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(870)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">57 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">57 </span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>22 </span><span style=\"display:inherit;clear:left;\">28.580 </span><span style=\"display:inherit;clear:left;\">2.898 </span><span style=\"display:inherit;clear:left;\">31.478 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.515  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">184 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.699  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(201)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(201)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(42)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(42)</span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>23 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  30.095  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    2.8<span class=\"ls5\">39</span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  32.934  </span><span style=\"display:inherit;clear:left;\">Saldo neto 1 de<span class=\"_ _1\"></span> enero de 2022<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  47.264  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.485  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48.749  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> diciembre de<span class=\"_ _1\"></span> 2022 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  45.781  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.199  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  46.980  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> diciembre de<span class=\"_ _1\"></span> 2023 </span><span style=\"display:inherit;clear:left;\">                      44<span class=\"_ _1\"></span>.266  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.046  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  45.312  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>In<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>Desarrollo <span class=\"_ _d\"> </span>carg<span class=\"_ _0\"></span>ado <span class=\"_ _e\"> </span>directamente <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">asciende a10.500 miles de euros (<span class=\"lsf\">20<span class=\"_ _0\"></span></span>22: 7.200 miles de euros).</span></span> </span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de<span class=\"_ _1\"></span> <span class=\"ff7\">\u201c</span>Aplicaciones Inform\u00e1ticas <span class=\"_ _1\"></span><span class=\"ff7\">y otro <span class=\"_ _1\"></span>inmovilizado\u201d<span class=\"ff4\"> recoge, <span class=\"_ _1\"></span>principalmente, la <span class=\"_ _1\"></span>propiedad y <span class=\"_ _1\"></span>el derecho <span class=\"_ _b\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">uso de <span class=\"_ _b\"></span>las<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>plicaciones <span class=\"_ _1\"></span>inform\u00e1ticas adquir<span class=\"_ _1\"></span>idas a <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span>rceros. <span class=\"_ _1\"></span>En <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l sa<span class=\"_ _1\"></span>ldo de <span class=\"_ _b\"></span>Apl<span class=\"_ _0\"></span>icaciones <span class=\"_ _1\"></span>Inform\u00e1ticas <span class=\"_ _1\"></span>no se <span class=\"_ _b\"></span>recogen </span><span style=\"display:inherit;clear:left;\">importes ligados al desarrollo interno de programas inform\u00e1ticos.  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"lse\">los</span> ejercicios 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 <span class=\"_ _1\"></span><span class=\"ls8\">no <span class=\"ls0\">se han capitalizado gastos financieros. </span></span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023 ni en el ejercicio 2022<span class=\"_ _0\"></span>, se ha dotado provisi\u00f3n por deprecia<span class=\"ls16\">ci</span>\u00f3n de los activos intangibles.</span></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Concesiones Administrativas </span></span><span style=\"display:inherit;clear:left;\">Este ep\u00edgrafe incluye los siguientes acuerdos de concesiones de servicios p\u00fablicos: </span><span style=\"display:inherit;clear:left;\">A\u00f1o de </span><span style=\"display:inherit;clear:left;\">Concesi\u00f3n </span><span style=\"display:inherit;clear:left;\">finalizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">Rescate </span><span style=\"display:inherit;clear:left;\">Complejo Deportivo </span><span style=\"display:inherit;clear:left;\">1 </span><span style=\"display:inherit;clear:left;\">Alcobendas </span><span style=\"display:inherit;clear:left;\">2062<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">Al t\u00e9rmino de la concesi\u00f3n </span><span style=\"display:inherit;clear:left;\">Complejo Deportivo, </span><span style=\"display:inherit;clear:left;\">aparcamiento y </span><span style=\"display:inherit;clear:left;\">espacios p\u00fablicos en </span><span style=\"display:inherit;clear:left;\">El plazo prorrogable </span><span style=\"display:inherit;clear:left;\">2 </span><span style=\"display:inherit;clear:left;\">San Sebasti\u00e1n de los </span><span style=\"display:inherit;clear:left;\">potestativamente por el </span><span style=\"display:inherit;clear:left;\">Reyes- Centro </span><span style=\"display:inherit;clear:left;\">Ayuntamiento hasta los 60 </span><span style=\"display:inherit;clear:left;\">Comercial La Vi\u00f1a </span><span style=\"display:inherit;clear:left;\">2063<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">a\u00f1os<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Aparcamiento </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">subterr\u00e1neo en Huercal </span><span style=\"display:inherit;clear:left;\">Susceptible de pr\u00f3rrogas </span><span style=\"display:inherit;clear:left;\">- Overa (Almer\u00eda)  </span><span style=\"display:inherit;clear:left;\">2036<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">sucesivas. </span><span style=\"display:inherit;clear:left;\">Los activos concesionales se encuentran financiados por una deuda f<span class=\"_ _1\"></span>inanciera por importe <span class=\"_ _0\"></span><span class=\"ls8\">de</span> 9.892 miles <span class=\"ls8\">de </span></span><span style=\"display:inherit;clear:left;\">euros (2022:11.656 miles de euros) </span><span style=\"display:inherit;clear:left;\">Los ingresos de explotaci\u00f3n por la gesti\u00f3n d<span class=\"ls8\">e </span>estas concesiones ascienden a <span class=\"lsf\">5.<span class=\"ls8\">675</span></span> miles de euros (<span class=\"ls8\">202</span>2<span class=\"ls9\">: </span>5.961 </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">miles de euros).</span></span> </span><span style=\"display:inherit;clear:left;\">8.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Derechos de uso sobre a<span class=\"_ _0\"></span>ctivos en alquiler<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las distintas partidas que compone los derechos de uso sobre activos en alquiler </span><span style=\"display:inherit;clear:left;\">son los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Oficinas </span><span style=\"display:inherit;clear:left;\">Viviendas </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                  70.537<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          14.958  </span><span style=\"display:inherit;clear:left;\">          14.750  </span><span style=\"display:inherit;clear:left;\">          100.245  </span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                   6.577<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            5.188  </span><span style=\"display:inherit;clear:left;\">             3.372 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           15.137 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(508)</span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(4)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(13)</span> </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls1b\">(525)</span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n por modi<span class=\"_ _1\"></span>ficaci\u00f3n con<span class=\"_ _1\"></span>tratos existen<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">                     14.093<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              14.093 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                      806<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">991 </span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">960 </span> </span><span style=\"display:inherit;clear:left;\">              2.757  </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2022  </span><span style=\"display:inherit;clear:left;\">                 91.505<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           21.133 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           19.069 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         131.707 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                   7.611<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             4.171 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             3.956 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            15.738  </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">               (40.780)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (15.269)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">          (15.470) </span><span style=\"display:inherit;clear:left;\">          (71.519) </span><span style=\"display:inherit;clear:left;\">Reclasificaci\u00f3<span class=\"ls6\">n </span> </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(210)</span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">210 </span> </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n por modi<span class=\"_ _1\"></span>ficaci\u00f3n con<span class=\"_ _1\"></span>tratos existen<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">                     (2.276<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(215)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(259)</span> </span><span style=\"display:inherit;clear:left;\">               (2.7<span class=\"ls5\">50</span>)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(373)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(141)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(549)</span> </span><span style=\"display:inherit;clear:left;\">               (1.063)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2023  </span><span style=\"display:inherit;clear:left;\">                     55.687<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                9.469 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                6.957  </span><span style=\"display:inherit;clear:left;\">              72.113 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Amortizaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                     33.941<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">              11.827 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              13.991  </span><span style=\"display:inherit;clear:left;\">              59.759 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n del ejerc<span class=\"_ _1\"></span>icio </span><span style=\"display:inherit;clear:left;\">                     13.601<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.812 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.591  </span><span style=\"display:inherit;clear:left;\">              19.004 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(508)</span> </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(4)</span> </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(13)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(525)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  652  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">741 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">766 </span> </span><span style=\"display:inherit;clear:left;\">                2.159 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2022  </span><span style=\"display:inherit;clear:left;\">                     47.686<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">              14.376 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              18.335  </span><span style=\"display:inherit;clear:left;\">              80.397 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n del ejerc<span class=\"_ _1\"></span>icio </span><span style=\"display:inherit;clear:left;\">                     12.963<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                3.693 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.275  </span><span style=\"display:inherit;clear:left;\">              19.931 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">                   (40.780<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">             (15.269)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             (15.470)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             (71.519)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Reclasificaci\u00f3n <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                2.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               (2.164)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(582)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(19</span>2) </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(279)</span> </span><span style=\"display:inherit;clear:left;\">               (1.053)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2023  </span><span style=\"display:inherit;clear:left;\">                     19.287<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                4.772 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.697  </span><span style=\"display:inherit;clear:left;\">              27.756 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Saldo neto 1 de ener<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>de 2022<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                     36.599<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                3.130 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">757 </span> </span><span style=\"display:inherit;clear:left;\">              40.486 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Saldo neto 31 de d<span class=\"_ _1\"></span>iciembre de <span class=\"_ _1\"></span>2022  </span><span style=\"display:inherit;clear:left;\">                     43.818<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                6.758 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">734 </span> </span><span style=\"display:inherit;clear:left;\">              51.310 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Saldo neto 31 de d<span class=\"_ _1\"></span>iciembre de <span class=\"_ _1\"></span>2023  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">36.400</span>  </span><span style=\"display:inherit;clear:left;\">                4.697<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.260  </span><span style=\"display:inherit;clear:left;\">              44.357 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"> </span>bajas <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>han <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>roducido <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>corr<span class=\"_ _0\"></span>espo<span class=\"_ _0\"></span>nden <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>aquellos <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>rechos <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>uso <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">diciembre de 2023 se encontraban totalmente amortizados. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>altas <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _d\"> </span>corresponden <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>ntrada <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>vi<span class=\"_ _0\"></span>gor <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>nuevos <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>alquiler <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>oficina, </span><span style=\"display:inherit;clear:left;\">principalmente en <span class=\"_ _b\"></span>India, Espa\u00f1<span class=\"_ _1\"></span>a y <span class=\"_ _1\"></span>Abu <span class=\"_ _1\"></span>Dhabi, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como a<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>nuevos co<span class=\"_ _1\"></span>ntratos de <span class=\"_ _b\"></span>alquiler de <span class=\"_ _b\"></span>viviendas<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>veh\u00edculos </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _7\"></span>empleados <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Singapur <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Abu <span class=\"_ _7\"></span>Dhabi <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Sau<span class=\"_ _0\"></span>di <span class=\"_ _7\"></span>Arabia, <span class=\"_ _7\"></span>respectivamente, <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>consecuencia </span><span style=\"display:inherit;clear:left;\">del inicio de los nuevos proyectos. </span><span style=\"display:inherit;clear:left;\">Los im<span class=\"_ _1\"></span>portes <span class=\"_ _1\"></span>pagados <span class=\"_ _1\"></span>correspondientes a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>alquilados <span class=\"_ _b\"></span>a 31 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iciembre<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e 2<span class=\"_ _1\"></span>023 </span><span style=\"display:inherit;clear:left;\">ascienden <span class=\"lsf\">a <span class=\"_ _0\"></span></span>20.855 miles de euros (2022<span class=\"ls9\">: </span>20.031 miles de euros).  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>asociada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>alquilados <span class=\"_ _0\"></span>asciende <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">45.643 <span class=\"_ _8\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _8\"> </span><span class=\"ls10\">(2<span class=\"_ _0\"></span><span class=\"ls8\">02</span></span>2<span class=\"ls17\">: <span class=\"_ _d\"> </span></span>52.401miles <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>euros), <span class=\"_ _d\"> </span>y <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>intereses <span class=\"_ _d\"> </span>imputados <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">resultados asciende a 1.205 miles de euros (2022<span class=\"ls9\">: <span class=\"ls8\">900</span></span> miles de euros). </span><span style=\"display:inherit;clear:left;\">La variaci\u00f3n por modificaci\u00f3n de <span class=\"_ _1\"></span>contratos existentes en 2022 refleja la modificaci\u00f3n por extensi\u00f3n del <span class=\"_ _1\"></span>contrato de </span><span style=\"display:inherit;clear:left;\">las oficinas del complejo de Gorbea. </span><span style=\"display:inherit;clear:left;\">Los derechos de u<span class=\"_ _1\"></span>so no e<span class=\"_ _1\"></span>st\u00e1n directamente relacionados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on las Un<span class=\"_ _1\"></span>idades Generadoras de<span class=\"_ _1\"></span> Efectivo de G<span class=\"_ _1\"></span>rupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span>Al </span><span style=\"display:inherit;clear:left;\">31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _b\"></span>de 2023 <span class=\"_ _1\"></span>no <span class=\"_ _b\"></span>se han <span class=\"_ _b\"></span>puestos de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _1\"></span>deterioro <span class=\"_ _b\"></span>de estos <span class=\"_ _b\"></span>activos. Los <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>relacionados <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">los mismos se encuentran registrados a dicha fecha.</span></span> </span><span style=\"display:inherit;clear:left;\">9.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Inversiones en asociadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las inversiones en asociadas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">             1.529 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              1.639  </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n en el<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>resultado </span><span style=\"display:inherit;clear:left;\">(416)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(110)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">             1.113 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              1.529  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>saldo de <span class=\"_ _0\"></span>este ep<span class=\"_ _0\"></span>\u00edgrafe recoge <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _0\"></span>el pa<span class=\"_ _0\"></span>trimonio neto de <span class=\"_ _7\"></span>las empresas <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>(en las <span class=\"_ _0\"></span>que no </span><span style=\"display:inherit;clear:left;\">se tiene control). A 31 de diciembre de 20<span class=\"_ _1\"></span>23, corresponde, principalmente, a la participaci\u00f3n en el patrimonio <span class=\"_ _1\"></span>neto </span><span style=\"display:inherit;clear:left;\">de la sociedad Minatrico S. de R.L de C.V. </span><span style=\"display:inherit;clear:left;\">El ep\u00edg<span class=\"_ _0\"></span>rafe \u201cP<span class=\"ff4\">articipaci\u00f3n en los<span class=\"_ _0\"></span> resultados <span class=\"_ _0\"></span>de empresas <span class=\"_ _0\"></span>asociadas</span>\u201d<span class=\"ff4\"> incluye <span class=\"_ _0\"></span>en 2023 <span class=\"_ _0\"></span>y 2022 l<span class=\"_ _0\"></span>a participaci\u00f3n en <span class=\"_ _0\"></span>el </span></span><span style=\"display:inherit;clear:left;\">resultado de la sociedad Master S.A. Ingenier\u00eda y Arquitectura.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>fecha d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>cierre d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _b\"></span>anuales d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>asociadas <span class=\"_ _1\"></span>coincide <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>present<span class=\"_ _0\"></span>aci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante. <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>us <span class=\"_ _8\"> </span>principales <span class=\"_ _d\"> </span>asociadas, </span><span style=\"display:inherit;clear:left;\">ninguna de las cuales cotiza en Bolsa, <span class=\"lsf\">es<span class=\"_ _0\"></span></span>: </span><span style=\"display:inherit;clear:left;\">Pa\u00eds de </span><span style=\"display:inherit;clear:left;\">Beneficio / </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Activos  </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">% de </span><span style=\"display:inherit;clear:left;\">constituci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida) </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Master S.A de <span class=\"_ _1\"></span>Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">Arquitectura<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">21 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">1.396  </span><span style=\"display:inherit;clear:left;\">282 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(416)<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">Ebramex S. de R<span class=\"_ _1\"></span>.L. de C.V.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">232 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">13.624  </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Minatrico S. de<span class=\"_ _1\"></span> R.L. de C.V<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">14.244  </span><span style=\"display:inherit;clear:left;\">6.786  </span><span style=\"display:inherit;clear:left;\"> - </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Pa\u00eds de </span><span style=\"display:inherit;clear:left;\">Beneficio / </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Activos  </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">% de </span><span style=\"display:inherit;clear:left;\">constituci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida) </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Master S.A de <span class=\"_ _1\"></span>Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">Arquitectura<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2.576  </span><span style=\"display:inherit;clear:left;\">8.069  </span><span style=\"display:inherit;clear:left;\">715 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(275)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">Ebramex S. de R<span class=\"_ _1\"></span>.L. de C.V.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">208 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">12.231  </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Minatrico S. de<span class=\"_ _1\"></span> R.L. de C.V<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">12.787  </span><span style=\"display:inherit;clear:left;\">399 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>saldo <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _0\"></span>compuesto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>peq<span class=\"_ _0\"></span>ue\u00f1as <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inoritarias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>entidades <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>mercado </span><span style=\"display:inherit;clear:left;\">activo y donde el Grupo no tiene control.  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 no <span class=\"_ _0\"></span>hubo provisiones <span class=\"_ _0\"></span>por p\u00e9rdidas <span class=\"_ _0\"></span>por de<span class=\"_ _0\"></span>terioro del va<span class=\"_ _0\"></span>lor en las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">asociadas.</span></span>  </span><span style=\"display:inherit;clear:left;\">10.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"ls18\">In<span class=\"_ _0\"></span></span>strumentos financiero<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">10.1.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>por categor\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se d<span class=\"_ _1\"></span>esglosan l<span class=\"_ _1\"></span>os activos financieros (excluye<span class=\"_ _1\"></span>ndo efectivo y <span class=\"_ _1\"></span>equivalentes) y los pasivo<span class=\"_ _1\"></span>s financieros </span></span><span style=\"display:inherit;clear:left;\">para los ejercicios finalizados el 31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2, por naturaleza y categor<span class=\"_ _1\"></span>\u00eda de valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2023 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.854.430<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  8.511 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.862.941<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           2.954.714<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2022 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.174.557<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.196.049<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           3.291.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y partidas<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">partidas a </span><span style=\"display:inherit;clear:left;\">cobertura </span><span style=\"display:inherit;clear:left;\">Pasivos Financieros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">a pagar </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">pagar </span><span style=\"display:inherit;clear:left;\">(Nota 10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                    175<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    380<span class=\"_ _1\"></span>.758  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      25<span class=\"_ _1\"></span>.746  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                35.122<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a pa<span class=\"_ _1\"></span>gar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                     255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a largo<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros no co<span class=\"_ _1\"></span>rrientes </span><span style=\"display:inherit;clear:left;\">                    581<span class=\"_ _1\"></span>.766  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              810.586<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    305<span class=\"_ _1\"></span>.141  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _1\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      19<span class=\"_ _1\"></span>.897  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                17.279<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales (Nota<span class=\"_ _1\"></span> 19) </span><span style=\"display:inherit;clear:left;\">                 3.076<span class=\"_ _1\"></span>.251  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.487.476<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> pagar </span><span style=\"display:inherit;clear:left;\">                      22<span class=\"_ _1\"></span>.479  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                18.763<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a corto<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros corrie<span class=\"_ _1\"></span>ntes </span><span style=\"display:inherit;clear:left;\">                 3.423<span class=\"_ _1\"></span>.768  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           3.725.440<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivos<span class=\"_ _1\"></span> financieros  </span><span style=\"display:inherit;clear:left;\">                 4.005<span class=\"_ _1\"></span>.534  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           4.536.026<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">10.2.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>son </span><span style=\"display:inherit;clear:left;\">los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Contratos a cor<span class=\"_ _1\"></span>to plazo de mon<span class=\"_ _1\"></span>eda </span><span style=\"display:inherit;clear:left;\">extranjera - cober<span class=\"_ _1\"></span>turas de flujos d<span class=\"_ _b\"></span>e </span><span style=\"display:inherit;clear:left;\">efectivos </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.029  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\">                38.676<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Contratos a pla<span class=\"_ _1\"></span>zo sobre materia<span class=\"_ _1\"></span>s primas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">84 </span> </span><span style=\"display:inherit;clear:left;\">                       21<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Parte no corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Parte corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Los i<span class=\"_ _0\"></span>nstrumentos financieros <span class=\"_ _0\"></span>derivados contratados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>corresponden p<span class=\"_ _0\"></span>rincipalmente a <span class=\"_ _0\"></span>forwards de <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de cambio para cubrir flujos de caja futuros de cobros altamente probables.  </span><span style=\"display:inherit;clear:left;\">El Grupo e<span class=\"_ _1\"></span>val\u00faa la <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ficacia <span class=\"_ _1\"></span>de las co<span class=\"_ _1\"></span>berturas mediante <span class=\"_ _1\"></span>la real<span class=\"_ _1\"></span>izaci\u00f3n de l<span class=\"_ _1\"></span>os correspondiente<span class=\"_ _1\"></span>s test <span class=\"_ _1\"></span>de eficacia, (test </span><span style=\"display:inherit;clear:left;\">prospectivos), <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>comparan <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>flujos <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>caja <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ubiertos <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>respecto <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>las </span><span style=\"display:inherit;clear:left;\">variaciones en los flujos de caja del derivado asignado. </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los nocionales de los contratos vige<span class=\"_ _0\"></span>ntes al </span><span style=\"display:inherit;clear:left;\">31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"lsf\">202</span></span>2: </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                 23.809<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">267 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">21 </span> </span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/ yen JPY<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   1.421<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">51</span>1  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s   </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">26.131 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">84<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">1.058 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">36.805 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">543.885 </span><span style=\"display:inherit;clear:left;\">14.400 </span><span style=\"display:inherit;clear:left;\">558.285  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">417<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">14.280 </span><span style=\"display:inherit;clear:left;\">14.280  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/yen JPY </span><span style=\"display:inherit;clear:left;\">280<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">6.816 </span><span style=\"display:inherit;clear:left;\">6.816  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">93<span class=\"ls0\">4 </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">38.697 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">21.189 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">351.500 </span><span style=\"display:inherit;clear:left;\">351.500<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / yen J<span class=\"_ _1\"></span>PY </span><span style=\"display:inherit;clear:left;\">196<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">2.331 </span><span style=\"display:inherit;clear:left;\">2.331  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">610<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">8.963 </span><span style=\"display:inherit;clear:left;\">8.963  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias Primas </span><span style=\"display:inherit;clear:left;\">20<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">22.276 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">16.421  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los valores razona<span class=\"_ _1\"></span>bles de los contratos </span><span style=\"display:inherit;clear:left;\">vigentes al 31 de diciembre de <span class=\"ls8\">202</span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\"> Total valor </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _e\"> </span>espera <span class=\"_ _e\"> </span>que <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _e\"> </span>futuras <span class=\"_ _e\"> </span>alta<span class=\"_ _1\"></span>mente <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>cubiertas <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>nominad<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>moneda <span class=\"_ _d\"> </span>ex<span class=\"_ _0\"></span>tranjera </span><span style=\"display:inherit;clear:left;\">ocurran. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span><span class=\"ls0\">m\u00e1xima <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>crediticio e<span class=\"_ _1\"></span>n la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span>l bala<span class=\"_ _1\"></span>nce es <span class=\"_ _b\"></span>el valor <span class=\"_ _b\"></span>razonable de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> derivados <span class=\"_ _1\"></span>financieros </span></span><span style=\"display:inherit;clear:left;\">de pasivo en el balance.  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>el re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>acumulado <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _7\"></span>de c<span class=\"_ _0\"></span>obertura <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsolidado, <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>extranjera,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span><span class=\"ls8\">a <span class=\"_ _6\"></span></span>un <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>eneficio <span class=\"_ _7\"></span><span class=\"ls8\">de <span class=\"_ _7\"></span></span>10.856 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros <span class=\"_ _e\"> </span>(2022: <span class=\"_ _d\"> </span>14.186 <span class=\"_ _d\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>p\u00e9rdida). <span class=\"_ _e\"> </span>Est<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>s<span class=\"ls8\">e <span class=\"_ _d\"> </span></span>reconoce<span class=\"ls8\">n <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span></span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada <span class=\"_ _8\"></span><span class=\"ls8\">en <span class=\"_ _8\"></span></span>el <span class=\"_ _8\"></span>per\u00edodo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>per\u00edodos <span class=\"_ _8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>cual <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>transacci\u00f3n <span class=\"_ _8\"> </span>cubierta <span class=\"_ _8\"></span>afecta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. En el ejerci<span class=\"_ _0\"></span>cio 2023<span class=\"ls9\">, e</span>l impacto en la c<span class=\"_ _0\"></span>uenta de resultados consolidada registrado c<span class=\"_ _0\"></span>omo parte de los </span><span style=\"display:inherit;clear:left;\">resultados de <span class=\"_ _b\"></span>explotaci\u00f3n<span class=\"ff7\">, en <span class=\"_ _1\"></span>los e<span class=\"_ _1\"></span>p\u00edgrafes <span class=\"_ _1\"></span>de \u201cAprov<span class=\"_ _1\"></span>isionamientos\u201d e<span class=\"_ _1\"></span> \u201cIngr<span class=\"_ _1\"></span>esos ordin<span class=\"_ _1\"></span>arios\u201d<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>ha sido <span class=\"_ _b\"></span>una p\u00e9rdida <span class=\"_ _1\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">9.409 miles de euros (2022: 38.197 miles de euros <span class=\"ls8\">de</span> p\u00e9rdida<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>detalle <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00edgrafes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cobertura <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reserva <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cobertura, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mpactos </span><span style=\"display:inherit;clear:left;\">en patrimonio neto y cuenta de resultados durante el ejercicio es el siguiente: </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta de </span><span style=\"display:inherit;clear:left;\">pasivo) </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 23.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (15.232<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (23.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">                  (9.409<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (14.25<span class=\"_ _1\"></span>8) </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya determina<span class=\"_ _1\"></span>do como<span class=\"_ _b\"></span> cobertura </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _b\"></span> resultados en el ejerci<span class=\"_ _1\"></span>cio a medida qu<span class=\"_ _1\"></span>e la operaci\u00f3n <span class=\"_ _1\"></span>cubierta previst<span class=\"_ _1\"></span>a afecta al resul<span class=\"_ _1\"></span>tado.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobe<span class=\"_ _1\"></span>rtura liquidados po<span class=\"_ _1\"></span>r el Grupo du<span class=\"_ _1\"></span>rante el ejerci<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span><span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta </span><span style=\"display:inherit;clear:left;\">de pasivo) </span><span style=\"display:inherit;clear:left;\">                  (5.309<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (52.38<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">                 74.111<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                   4.851<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 52.382<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (38.19<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya d<span class=\"_ _1\"></span>eterminado<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _1\"></span> resultados en el ejer<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>icio a medid<span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>que la opera<span class=\"_ _1\"></span>ci\u00f3n cubierta pre<span class=\"_ _1\"></span>vista afecta al<span class=\"_ _1\"></span> resultado. </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobertura<span class=\"_ _1\"></span> liquidados por el<span class=\"_ _1\"></span> Grupo durante el e<span class=\"_ _1\"></span>jercicio<span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nefectividades <span class=\"_ _b\"></span>dignas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>rese\u00f1a <span class=\"_ _b\"></span>por <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>moneda </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">extranjera, las cuales se reconocen, cuando ocurren, en la cuenta de resultados como resultados financieros.</span></span> </span><span style=\"display:inherit;clear:left;\">11.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Client<span class=\"_ _0\"></span>es y cuentas a cobr<span class=\"_ _0\"></span>ar </span></span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y </span>2022 es la <span class=\"_ _1\"></span>siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Obra ejecutada<span class=\"_ _1\"></span> pendiente de cert<span class=\"_ _1\"></span>ificar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.205.045  </span><span style=\"display:inherit;clear:left;\">                  2.590.17<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     295.493  </span><span style=\"display:inherit;clear:left;\">                     372.99<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">Retenciones de <span class=\"_ _1\"></span>clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     163.777  </span><span style=\"display:inherit;clear:left;\">                     135.88<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Menos: Provi<span class=\"_ _1\"></span>si\u00f3n por p\u00e9rdidas<span class=\"_ _1\"></span> por deterior<span class=\"_ _1\"></span>o de cuenta<span class=\"_ _1\"></span>s a </span><span style=\"display:inherit;clear:left;\">cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     (43.688) </span><span style=\"display:inherit;clear:left;\">                      (46<span class=\"_ _1\"></span>.871) </span><span style=\"display:inherit;clear:left;\">Clientes - Neto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.620.627  </span><span style=\"display:inherit;clear:left;\">                  3.052.18<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       17.804  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.620  </span><span style=\"display:inherit;clear:left;\">Pagos anticipad<span class=\"_ _1\"></span>os  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       99.003  </span><span style=\"display:inherit;clear:left;\">                       40.62<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> Deudora </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     102.491  </span><span style=\"display:inherit;clear:left;\">                       58.39<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       14.505  </span><span style=\"display:inherit;clear:left;\">                       16.73<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Obra ejecutada pendiente de certificar (OEPC) </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _16\"></span><span class=\"ff7 ls0\">Obra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejecutada<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pendiente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>certificar\u201d <span class=\"_ _b\"></span>(OEPC), <span class=\"_ _b\"></span>es <span class=\"_ _1\"></span><span class=\"ff4\">calculada <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ingresos </span></span></span><span style=\"display:inherit;clear:left;\">establecido en la nota 2.20. </span><span style=\"display:inherit;clear:left;\">Dentro de <span class=\"_ _0\"></span>la obra <span class=\"_ _0\"></span>ejecutada pendiente de certificar<span class=\"_ _0\"></span>, se <span class=\"_ _0\"></span>incluye la estimaci\u00f3n de aqu<span class=\"_ _0\"></span>ellas reclamaciones a clientes </span><span style=\"display:inherit;clear:left;\">no litigiosos que se encuentran en negociaci\u00f3n y se registran conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20<span class=\"ls17\">. </span> </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>cartera, <span class=\"_ _b\"></span>las ne<span class=\"_ _1\"></span>gociaciones <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>entorno <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>reclamaciones </span><span style=\"display:inherit;clear:left;\">pueden <span class=\"_ _6\"></span>extenderse <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>estos, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>oncluy\u00e9ndose <span class=\"_ _7\"></span>habitualmente <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>en <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>final <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">proyecto.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, y tambi\u00e9n dentro d<span class=\"_ _0\"></span>e la obra<span class=\"_ _0\"></span> ejecutada pendiente de <span class=\"_ _0\"></span>certificar, se <span class=\"_ _0\"></span>registran \u00f3rdenes de cambio en </span><span style=\"display:inherit;clear:left;\">proceso <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>neg<span class=\"_ _1\"></span>ociaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>var<span class=\"_ _1\"></span>iaciones <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>alcanc<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>odificaciones <span class=\"_ _e\"> </span>no </span><span style=\"display:inherit;clear:left;\">contempladas en el contrato original y registradas conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20. </span><span style=\"display:inherit;clear:left;\">El movimiento de la obra ejecutada pendiente de certificar en los ejercicios 2023 y 2022 <span class=\"lsf\">ha<span class=\"_ _0\"></span></span> sido el siguiente:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Obra </span><span style=\"display:inherit;clear:left;\">ejecutada </span><span style=\"display:inherit;clear:left;\">pendiente de </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de camb<span class=\"_ _1\"></span>io </span><span style=\"display:inherit;clear:left;\">Reclamaciones en<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">certificar </span><span style=\"display:inherit;clear:left;\">en negociaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">negociaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">     1.410.573  </span><span style=\"display:inherit;clear:left;\">                180.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                490.224 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.081.489  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  43.784<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                227.943 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        271.727  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        319.773  </span><span style=\"display:inherit;clear:left;\">              (123.66<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">              (196.106<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">                   (5.255)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                (28.540<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">         (33.795)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">     2.001.101  </span><span style=\"display:inherit;clear:left;\">                  95.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                493.521 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.590.176  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">63.125  </span><span style=\"display:inherit;clear:left;\">154.900  </span><span style=\"display:inherit;clear:left;\">218.025  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        367.174  </span><span style=\"display:inherit;clear:left;\">(46.351) </span><span style=\"display:inherit;clear:left;\">              (320.823<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(1.<span class=\"ls5\">888</span></span>) </span><span style=\"display:inherit;clear:left;\">                (17.548)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (19.436)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">1.547.210  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     1.547.210  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">     1.784.555  </span><span style=\"display:inherit;clear:left;\">                110.439<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">310.051  </span><span style=\"display:inherit;clear:left;\">     2.205.045  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>\u00f3rdenes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>recl<span class=\"_ _0\"></span>amaciones <span class=\"_ _7\"></span>corresponden, <span class=\"_ _7\"></span>principalmente, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>en <span class=\"_ _8\"></span>Arabia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">Qatar, <span class=\"ls8\">en </span>ambos casos se espera que pasen al estatus de a<span class=\"_ _1\"></span>probadas a muy corto plazo<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>general <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>antig\u00fcedad <span class=\"_ _8\"></span>media <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>\u00f3rd<span class=\"_ _0\"></span>enes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>reclamaciones <span class=\"_ _d\"> </span>es <span class=\"_ _8\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _8\"> </span>a\u00f1<span class=\"_ _0\"></span>o, <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\">puntuales exceden este plazo. </span><span style=\"display:inherit;clear:left;\">Las \u00f3rdenes de cambio y reclamaciones aprobadas en el ej<span class=\"_ _1\"></span>ercicio 202<span class=\"_ _0\"></span>3 corresponde, principalmente, a proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"ls0\">Polonia y en Emiratos \u00c1rabes. </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>materializaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _8\"></span>sigue <span class=\"_ _6\"></span>siendo <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>100% <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _6\"></span>registrados <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo. </span><span style=\"display:inherit;clear:left;\">El detalle de lo<span class=\"_ _1\"></span>s principales proyectos que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ompon<span class=\"ls8\">en</span> el saldo <span class=\"_ _1\"></span>del total de <span class=\"_ _1\"></span>la obra e<span class=\"_ _1\"></span>jecutada pendiente <span class=\"_ _1\"></span>de certificar </span><span style=\"display:inherit;clear:left;\">es el siguiente: </span><span style=\"display:inherit;clear:left;\">Proyecto </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">MARJAN PAC<span class=\"_ _1\"></span>KAGE 9 &amp; 11 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     599.992  </span><span style=\"display:inherit;clear:left;\">EPC ORLEN<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     271.407  </span><span style=\"display:inherit;clear:left;\">EPC FOR DALMA<span class=\"_ _1\"></span> GAS DEVELO<span class=\"_ _b\"></span>P<span class=\"_ _0\"></span>MENT PROJ<span class=\"_ _1\"></span>ECT </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     189.244  </span><span style=\"display:inherit;clear:left;\">BU HASA Integr<span class=\"_ _1\"></span>ated Field Deve<span class=\"_ _1\"></span>lopment Pro </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     130.998  </span><span style=\"display:inherit;clear:left;\">KNPC AL-ZOUR RE<span class=\"_ _1\"></span>FINERY PRO<span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ECT - <span class=\"ls20\">PAC<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     107.560  </span><span style=\"display:inherit;clear:left;\">NEC 10 ppm GB<span class=\"_ _1\"></span> CILC </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       72.234  </span><span style=\"display:inherit;clear:left;\">BAPCO MODERN<span class=\"_ _1\"></span>IZATION PRO<span class=\"_ _b\"></span>GRAM </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       68.896  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.440.331  </span><span style=\"display:inherit;clear:left;\">% sobre el total<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">65% </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>obra <span class=\"_ _7\"></span>ejecutada <span class=\"_ _7\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certificar <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>antig\u00fcedad </span><span style=\"display:inherit;clear:left;\">superior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses asciende <span class=\"_ _b\"></span>a <span class=\"ls8\">441</span> <span class=\"_ _b\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>409 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros en <span class=\"_ _b\"></span>2022), de <span class=\"_ _b\"></span>los c<span class=\"_ _1\"></span>uales 2<span class=\"_ _1\"></span>02 <span class=\"_ _1\"></span>millones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cambio <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>reclamaciones <span class=\"_ _d\"> </span>(<span class=\"ls8\">318 <span class=\"_ _6\"></span></span>millones <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>2022<span class=\"_ _0\"></span>). <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha </span><span style=\"display:inherit;clear:left;\">realizado <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>sus <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>contractuales <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>importes <span class=\"_ _6\"></span>reclamados <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estima <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>OEPC </span><span style=\"display:inherit;clear:left;\">pendientes ser\u00e1n certificadas sin diferencias significativas respecto de los importes <span class=\"_ _0\"></span>registrados.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>provisionado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>obra <span class=\"_ _6\"></span>ejecutada <span class=\"_ _6\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certifica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"lsf\">55 </span></span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"ls8\">61 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022), <span class=\"_ _0\"></span>estando <span class=\"_ _0\"></span>contabilizados <span class=\"_ _0\"></span><span class=\"ls8\">9 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">clientes (<span class=\"ls8\">15</span> millones en 2022<span class=\"_ _0\"></span>), y <span class=\"ls8\">46 </span>millones de euros (<span class=\"ls8\">46 </span>millones de euros en 202<span class=\"_ _0\"></span>2<span class=\"ls14\">) </span>en la provisi\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">gastos (nota 21). </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>primeros me<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>acuerdos <span class=\"_ _0\"></span>favorables <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _7\"></span>reclamaciones y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00f3rdenes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>reconocidas <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span><span class=\"lsf\">de</span> <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.337 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">euros. Por lo tanto, a f<span class=\"_ _0\"></span>echa de formulaci\u00f3n de las presentes cuentas anuales, el total de reclamaciones y<span class=\"_ _0\"></span> \u00f3rdenes </span><span style=\"display:inherit;clear:left;\">de cambio cerradas favorablemente en los \u00faltimos 14 meses asciende a 375.511 miles de euros. </span><span style=\"display:inherit;clear:left;\">El importe total solicitado <span class=\"_ _0\"></span>en concepto de reclamaciones ascend\u00eda a 31 <span class=\"_ _0\"></span>de diciembre de 202<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> y 2022 <span class=\"lsf\">a <span class=\"_ _0\"></span><span class=\"ls8\">1.</span></span>032.452 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">1.584.534 miles de euros, respectivamente. La composici\u00f3n geogr\u00e1fica del <span class=\"_ _1\"></span>importe registrado es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022 Oriente <span class=\"ff4\">Medio: 82,3% </span></span><span style=\"display:inherit;clear:left;\">\u2022 Am\u00e9rica<span class=\"ff4 ls9\">: <span class=\"ls0\">6,0% </span></span></span><span style=\"display:inherit;clear:left;\">\u2022 \u00c1rea geogr\u00e1fica del<span class=\"ff4\"> Mediterr\u00e1neo, Europa y Asia: 11,8 % </span></span><span style=\"display:inherit;clear:left;\">El importe t<span class=\"_ _1\"></span>otal solicitado<span class=\"_ _1\"></span> por \u00f3<span class=\"_ _1\"></span>rdenes de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ambio ascend\u00ed<span class=\"_ _1\"></span>a a <span class=\"_ _b\"></span>3<span class=\"_ _0\"></span>1 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 y 2022 <span class=\"lsf\">a </span>248.477 <span class=\"_ _1\"></span>y 42<span class=\"_ _1\"></span>1.812 </span><span style=\"display:inherit;clear:left;\">miles de euros, respectivamente. </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de antig\u00fcedad de estas cuentas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">No vencido </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       103.768  </span><span style=\"display:inherit;clear:left;\">                       156<span class=\"_ _1\"></span>.367  </span><span style=\"display:inherit;clear:left;\">Hasta 3 meses </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         88.654  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 68.085  </span><span style=\"display:inherit;clear:left;\">Entre 3 y 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         11.071  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 30.271  </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         92.000  </span><span style=\"display:inherit;clear:left;\">                       118<span class=\"_ _1\"></span>.269  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       295.493  </span><span style=\"display:inherit;clear:left;\">                       372<span class=\"_ _1\"></span>.992  </span><span style=\"display:inherit;clear:left;\">A la fecha <span class=\"_ _1\"></span>de for<span class=\"_ _1\"></span>mulaci\u00f3n de las pre<span class=\"_ _1\"></span>sentes cuentas a<span class=\"_ _1\"></span>nuales consolidadas se ha<span class=\"_ _1\"></span>b\u00eda cobrado <span class=\"_ _1\"></span><span class=\"ls8\">165<span class=\"ls0\"> millones <span class=\"_ _1\"></span>de euros </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _6\"></span><span class=\"lsf\">50<span class=\"_ _0\"></span></span> <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>deuda </span><span style=\"display:inherit;clear:left;\">vencida. </span><span style=\"display:inherit;clear:left;\">El movimiento de <span class=\"_ _1\"></span>la provisi\u00f3n <span class=\"_ _1\"></span>por p\u00e9rdida <span class=\"_ _1\"></span>de deterioro de clientes y obra ej<span class=\"_ _1\"></span>ecutada pendiente de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ertificar (OEPC) </span><span style=\"display:inherit;clear:left;\">ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo Inicial </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">31.216 </span><span style=\"display:inherit;clear:left;\">7.429 </span><span style=\"display:inherit;clear:left;\">38.645 </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n con car<span class=\"_ _1\"></span>go a resultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">3.657  </span><span style=\"display:inherit;clear:left;\">1.482  </span><span style=\"display:inherit;clear:left;\">5.139  </span><span style=\"display:inherit;clear:left;\">1.805  </span><span style=\"display:inherit;clear:left;\">7.500  </span><span style=\"display:inherit;clear:left;\">9.305  </span><span style=\"display:inherit;clear:left;\">Aplicaciones/Re<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">(822)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(7.500) </span><span style=\"display:inherit;clear:left;\">(8.322) </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\"> -   </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">34.777 </span><span style=\"display:inherit;clear:left;\">8.911 </span><span style=\"display:inherit;clear:left;\">43.688 </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>hab<span class=\"_ _0\"></span>\u00eda <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>156.948 <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">184.682 <span class=\"_ _6\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>estaban <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>encidas, <span class=\"_ _8\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>sufrido <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Estos <span class=\"_ _8\"></span>saldos </span><span style=\"display:inherit;clear:left;\">corresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>clientes <span class=\"_ _b\"></span>independientes <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cuales <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>existe <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>historial <span class=\"_ _b\"></span>reciente <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>orosidad.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Tal <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>menciona <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>nota <span class=\"_ _0\"></span>3.1.2, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"ls8\">el <span class=\"_ _0\"></span>64</span><span class=\"ff7\">%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>\u201cClientes\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">(incluida <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>Cli<span class=\"_ _0\"></span>entes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar) <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _6\"></span>concen<span class=\"_ _0\"></span>trado <span class=\"_ _6\"></span>en <span class=\"_ _8\"> </span>10 <span class=\"_ _8\"></span>clientes <span class=\"_ _8\"></span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _8\"></span></span>63,22%), <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>referidos <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">oper<span class=\"ls0\">aciones con compa\u00f1<span class=\"_ _0\"></span>\u00edas petroleras estatales <span class=\"_ _0\"></span>o multinacionales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de primer nivel<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>lo cual el<span class=\"_ _0\"></span> Grupo considera </span></span><span style=\"display:inherit;clear:left;\">que el riesgo de cr\u00e9dito se encuentra muy acotado. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>iste <span class=\"_ _0\"></span>efecto <span class=\"_ _7\"></span>significativo <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>valores <span class=\"_ _0\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cobrar. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ores <span class=\"_ _0\"></span>nominales <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">consideran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>aproximaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>mismos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de <span class=\"_ _8\"></span>estos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>caso, </span><span style=\"display:inherit;clear:left;\">significativo. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>exposici\u00f3n m\u00e1xima al<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito a la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>presentaci\u00f3n de <span class=\"_ _0\"></span>la in<span class=\"_ _0\"></span>formaci\u00f3n es e<span class=\"_ _0\"></span>l importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros de </span><span style=\"display:inherit;clear:left;\">los clientes y cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los importes en libros de la cuenta Clientes y cuentas a cobrar, est\u00e1n denominados en las siguientes monedas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     653.498  </span><span style=\"display:inherit;clear:left;\">                     488.36<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.056.323  </span><span style=\"display:inherit;clear:left;\">                  1.451.07<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">KWD </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     200.624  </span><span style=\"display:inherit;clear:left;\">                     302.01<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">SAR<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     632.895  </span><span style=\"display:inherit;clear:left;\">                     698.48<span class=\"_ _1\"></span>8  </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     311.090  </span><span style=\"display:inherit;clear:left;\">                     234.61<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">El importe total de los costes incurridos y beneficios reconocidos acumulados a origen par<span class=\"_ _1\"></span>a todos los contratos </span><span style=\"display:inherit;clear:left;\">en curso a la fecha de balance era de 25.470.223 miles de euros (2022: 24.418.733 miles de euros) y 2.750.460<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">miles de euros (2022: 2.292.393 miles de euros), respectivamente.  </span><span style=\"display:inherit;clear:left;\">Al 31 <span class=\"_ _0\"></span>de diciembre de 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>los ingresos <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>devengar de l<span class=\"_ _0\"></span>os contratos en <span class=\"_ _0\"></span>ejecuci\u00f3n (sin incluir feeds<span class=\"_ _0\"></span>) </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>ascienden a <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.354.653 miles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>cuya realizaci\u00f3n <span class=\"_ _0\"></span>est\u00e1 previsto <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se lleve <span class=\"_ _7\"></span>a cabo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>2026 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>avances <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>distintos <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _7\"></span>(2022:<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>9.515.847 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros). </span><span style=\"display:inherit;clear:left;\">Retenciones de clientes </span><span style=\"display:inherit;clear:left;\">Bajo <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>retenciones <span class=\"_ _7\"></span>realizadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on </span><span style=\"display:inherit;clear:left;\">las condiciones establecidas en los contratos, son recuperables a la finalizaci\u00f3n de estos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Pagos anticipados </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _e\"> </span>partida <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>anticipados <span class=\"_ _e\"> </span>hace <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>efectuados <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>proveedores <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>sumini<span class=\"_ _1\"></span>stros </span><span style=\"display:inherit;clear:left;\">espec\u00edficos <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u integraci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>aumento o <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>en el<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mporte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partida </span><span style=\"display:inherit;clear:left;\">es <span class=\"_ _6\"></span>c\u00edclico <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>depende <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _7\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cierre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio. </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica deudora </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios 202<span class=\"_ _0\"></span>3 y 2022 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> deuda por IVA </span><span style=\"display:inherit;clear:left;\">                       40.14<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">                        21<span class=\"_ _1\"></span>.961  </span><span style=\"display:inherit;clear:left;\">Retenciones <span class=\"_ _1\"></span>y pagos a cuenta </span><span style=\"display:inherit;clear:left;\">                       38.67<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">                        23<span class=\"_ _1\"></span>.530  </span><span style=\"display:inherit;clear:left;\">Otros saldos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       23.67<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">                        12<span class=\"_ _1\"></span>.902  </span><span style=\"display:inherit;clear:left;\">                     102.49<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">                        58<span class=\"_ _1\"></span>.393</span></span>  </span><span style=\"display:inherit;clear:left;\">12.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Exist<span class=\"_ _0\"></span>encias </span></span><span style=\"display:inherit;clear:left;\">El desglose de los saldos de existencias es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Producto terminado<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   6.833<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   7.037<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Deterioro de pr<span class=\"_ _1\"></span>oducto terminado </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(297)</span> </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(297)</span> </span><span style=\"display:inherit;clear:left;\">                   6.536<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">                   7.740</span></span><span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">13.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Cuent<span class=\"_ _0\"></span>as a cobrar y ot<span class=\"_ _0\"></span>ros activos fin<span class=\"_ _0\"></span>ancieros  </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s no corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos al person<span class=\"_ _1\"></span>al </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">28</span>8  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">146 </span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a largo<span class=\"_ _1\"></span> plazo a empr<span class=\"_ _1\"></span>esas aso<span class=\"_ _1\"></span>ciadas </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros a co<span class=\"_ _1\"></span>ste amorti<span class=\"_ _1\"></span>zado </span><span style=\"display:inherit;clear:left;\">                  10.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              10.548 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos con la<span class=\"_ _1\"></span> Administra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    8.569<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                8.569 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros activos no<span class=\"_ _1\"></span> corrientes </span><span style=\"display:inherit;clear:left;\">                  81.496<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              84.703 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                100.873<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            104.230 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Deterioro de cuenta<span class=\"_ _b\"></span>s a cobrar </span><span style=\"display:inherit;clear:left;\">                  (8.836<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (8.802)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  92.037<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              95.428 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a so<span class=\"_ _1\"></span>cios en UTEs <span class=\"_ _1\"></span>y operaciones<span class=\"_ _1\"></span> conjuntas </span><span style=\"display:inherit;clear:left;\">                    8.1<span class=\"ls5\">50</span>  </span><span style=\"display:inherit;clear:left;\">              10.944 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Inversiones mantenida<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>hasta<span class=\"_ _1\"></span> el vencimiento a corto<span class=\"_ _1\"></span> plazo </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">361 </span> </span><span style=\"display:inherit;clear:left;\">              10.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    8.511<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El movimiento de la provisi\u00f3n por p\u00e9rdida de deterioro de cuentas a cobrar y otro<span class=\"_ _1\"></span>s activos financieros ha sido el </span><span style=\"display:inherit;clear:left;\">siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">7.802 </span><span style=\"display:inherit;clear:left;\">Reversi\u00f3n/Apli<span class=\"_ _1\"></span>caci\u00f3n </span><span style=\"display:inherit;clear:left;\">                   (2.752)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                     2.786<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">8.836 </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">Los valores <span class=\"_ _b\"></span>en libros <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas a <span class=\"_ _b\"></span>cobrar y <span class=\"_ _b\"></span>otros activos financieros <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>aproximaci\u00f3n a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable. La <span class=\"_ _b\"></span>exposici\u00f3n m\u00e1xima <span class=\"_ _1\"></span>al r<span class=\"_ _1\"></span>iesgo de <span class=\"_ _b\"></span>cr\u00e9dito a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resentaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>informaci\u00f3n e<span class=\"_ _1\"></span>s e<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>en </span><span style=\"display:inherit;clear:left;\">libros de las cuentas a cobrar y otros activos financieros. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>ep\u00edgra<span class=\"ff7\">fe <span class=\"_ _b\"></span>\u201cInstrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _b\"></span>amortizado\u201d<span class=\"ff4\"> <span class=\"_ _b\"></span>incluye, <span class=\"_ _b\"></span>principalmente, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fia<span class=\"_ _0\"></span>nzas <span class=\"_ _16\"></span>y <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>p\u00f3sitos. </span></span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00ed<span class=\"ff7\">grafe <span class=\"_ _7\"></span>\u201cOtros <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes<span class=\"_ _0\"></span>\u201d <span class=\"_ _6\"></span>recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2<span class=\"_ _0\"></span>02</span>3 <span class=\"_ _7\"></span><span class=\"ls16\">y <span class=\"_ _6\"></span></span>en <span class=\"_ _6\"></span>2022, <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rincipalmente, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">clientes <span class=\"_ _b\"></span>en g<span class=\"_ _1\"></span>arant\u00eda <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pudi<span class=\"_ _0\"></span>eran <span class=\"_ _b\"></span>derivarse <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>desenlace <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span><span class=\"ff7\">el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201c<span class=\"_ _0\"></span>Provisiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo\u201d <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pudieran <span class=\"_ _7\"></span>derivarse <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span></span><span style=\"display:inherit;clear:left;\">resoluci\u00f3n de los mencionados litigios (Nota 21)<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">El tipo de<span class=\"_ _0\"></span> inter\u00e9s medio de los cr\u00e9ditos a s<span class=\"_ _0\"></span>ocios en UTEs y<span class=\"_ _0\"></span> negocios conjuntos en 2023 <span class=\"_ _0\"></span>y 2022 ha sido <span class=\"_ _0\"></span><span class=\"ls8\">de </span>tipo d<span class=\"ls1c\">e </span></span><span style=\"display:inherit;clear:left;\">mercado: Euribor +2% y otras referencias 2% en ambos ejercicios.  </span><span style=\"display:inherit;clear:left;\">El<span class=\"ls0\"> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Cr\u00e9ditos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>ministraci\u00f3n <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istintas <span class=\"_ _0\"></span>concesiones. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>Grupo </span></span><span style=\"display:inherit;clear:left;\">decidi\u00f3 en el ejercicio 2014 renunciar a las concesiones de explotaci\u00f3n dado que con posterioridad a la obtenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">estas por <span class=\"_ _0\"></span>parte de T\u00e9cnicas Reunidas se <span class=\"_ _0\"></span>produjeron circunstancias sobrevenidas que afectaron<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y alteraron <span class=\"_ _0\"></span><span class=\"lsf\">de </span></span></span><span style=\"display:inherit;clear:left;\">manera muy significativa la relaci\u00f3n jur\u00eddica y patrimonial acordada con los <span class=\"_ _0\"></span>respectivos Ayuntamientos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo comunic\u00f3 <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>Ayuntamientos c<span class=\"_ _0\"></span>ompetentes su <span class=\"_ _0\"></span>renuncia a <span class=\"_ _0\"></span>dichas c<span class=\"_ _0\"></span>oncesiones y entre<span class=\"_ _0\"></span>ga de <span class=\"_ _0\"></span>llaves. A <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">fecha no existe resoluci\u00f3n definitiva sobre dichos casos y las concesiones no se encuentran en explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>resoluci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>concesi\u00f3n <span class=\"_ _8\"></span>debe <span class=\"_ _6\"></span>dar <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>abono <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>realizadas <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas.</span></span>  </span><span style=\"display:inherit;clear:left;\">14.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Efectivo <span class=\"_ _0\"></span>y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle de efectivo y equivalentes al efectivo es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Caja y Bancos </span><span style=\"display:inherit;clear:left;\">                 613.245<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     616.85<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Dep\u00f3sitos en en<span class=\"_ _1\"></span>tidades de <span class=\"_ _1\"></span>cr\u00e9dito a CP y otro<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> equivalente<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> de efe<span class=\"_ _1\"></span>ctivo </span><span style=\"display:inherit;clear:left;\">                 420.412<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     342.82<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">              1.033.657<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     959.68<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _b\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>(efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>banca<span class=\"_ _0\"></span>rios <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>vista) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _1\"></span>(es <span class=\"_ _b\"></span>decir, </span><span style=\"display:inherit;clear:left;\">inversiones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gran <span class=\"_ _6\"></span>liquidez, <span class=\"_ _6\"></span>f\u00e1cilmente <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onvertibles <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>determinados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>u<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">plazo <span class=\"_ _0\"></span>m\u00e1x<span class=\"_ _0\"></span>imo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tres <span class=\"_ _0\"></span>meses <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuyo <span class=\"_ _7\"></span>valor <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _7\"></span>sujeto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>poco <span class=\"_ _7\"></span>significativo). <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">corto <span class=\"_ _1\"></span>plazo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>remuneran <span class=\"_ _b\"></span>a tipos <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>medios <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dep\u00f3sitos h<span class=\"_ _0\"></span>an si<span class=\"_ _0\"></span>do del <span class=\"_ _0\"></span>3,70<span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>EUR y<span class=\"_ _0\"></span> 5,15% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el pla<span class=\"_ _0\"></span>zo medio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"ls8\">15</span> <span class=\"_ _0\"></span>d\u00edas <span class=\"_ _0\"></span>(<span class=\"ls8\">0% </span>EUR <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>1,35% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"lsf\">el </span></span><span style=\"display:inherit;clear:left;\">plazo medio de 7 d\u00edas en 2022). </span><span style=\"display:inherit;clear:left;\">Del total in<span class=\"_ _1\"></span>cluido en <span class=\"_ _1\"></span>Efectivo y<span class=\"_ _1\"></span> equivalentes <span class=\"_ _b\"></span>de efectivo al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2023, 479.181 miles <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e euros <span class=\"_ _1\"></span>(<span class=\"ls8\">202</span>2<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">436.675 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>provienen <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _7\"></span>conjunta<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>uniones <span class=\"_ _7\"></span>temporales <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">empresas incluidos en el per\u00edmetro de consolidaci\u00f3n, seg\u00fan se detalla en los Anexos III y IV respectivamente. </span><span style=\"display:inherit;clear:left;\">No hay efectivo ni equivalente de efectivo con disponibilidad <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ingida al 31 de diciembre de <span class=\"ls8\">20</span>23 <span class=\"ls13\">y </span>2<span class=\"_ _1\"></span>022 si bien </span><span style=\"display:inherit;clear:left;\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>efectivo procedente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los acuerdos <span class=\"_ _0\"></span>conjuntos <span class=\"_ _0\"></span>con otros <span class=\"_ _7\"></span>socios <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>destina \u00edn<span class=\"_ _0\"></span>tegrament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>al proyec<span class=\"_ _0\"></span>to objeto <span class=\"_ _0\"></span>del </span></span><span style=\"display:inherit;clear:left;\">acuerdo conjunto o UTE. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>efectos <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>efectivo<span class=\"_ _0\"></span>, <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>tesorer\u00eda <span class=\"_ _e\"> </span>incluye <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ep\u00edgrafe <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>efectivo <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo.</span></span> </span><span style=\"display:inherit;clear:left;\">15.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Capit<span class=\"_ _0\"></span>al social, Prima d<span class=\"_ _0\"></span>e emisi\u00f3n y Accione<span class=\"_ _0\"></span>s propias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Prima de </span><span style=\"display:inherit;clear:left;\">Capital social </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">emisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                 5.590<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                (73.26<span class=\"_ _1\"></span>9) </span><span style=\"display:inherit;clear:left;\">           (58.988)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                5.590 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (72.909)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (58.628)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ampliaci\u00f3n de capi<span class=\"_ _1\"></span>tal </span><span style=\"display:inherit;clear:left;\">                 2.440<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         147.652 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">          150.092  </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                 8.030<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         156.343 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (73.833)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">            90.540  </span><span style=\"display:inherit;clear:left;\">Con fecha 05 de mayo de 2023 qued\u00f3 inscrita en el Registro Mercantil la <span class=\"_ _0\"></span>ampliaci\u00f3n de capital llevada a cabo por </span><span style=\"display:inherit;clear:left;\">la Sociedad Dominante, cons<span class=\"_ _1\"></span>istente en la <span class=\"_ _1\"></span>emisi\u00f3n de 24.405.265 nu<span class=\"_ _1\"></span>evas acciones de 0,<span class=\"_ _1\"></span>10 euros de <span class=\"_ _1\"></span>valor nominal </span><span style=\"display:inherit;clear:left;\">m\u00e1s una prima de emisi\u00f3n de 6,05 euros por acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>31 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023, <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _e\"> </span>autorizado <span class=\"_\"> </span>t<span class=\"_ _1\"></span>otal <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acciones <span class=\"_\"> </span>ordin<span class=\"_ _1\"></span>arias <span class=\"_ _e\"> </span>es <span class=\"_\"> </span>de <span class=\"_\"> </span>80.301.<span class=\"_ _1\"></span>265 <span class=\"_ _e\"> </span>acciones </span><span style=\"display:inherit;clear:left;\">(55.896.000 <span class=\"_ _8\"> </span>acciones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>20<span class=\"_ _0\"></span>22) <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0,10 <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>acci\u00f3n. <span class=\"_ _8\"></span>Todas <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _1\"></span>totalmente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esembolsadas <span class=\"_ _b\"></span>y con <span class=\"_ _b\"></span>los mismos <span class=\"_ _b\"></span>derechos pol\u00edticos <span class=\"_ _b\"></span>y econ<span class=\"_ _0\"></span>\u00f3micos. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>existen<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">restricciones para la libre transmisibilidad de las acciones. </span><span style=\"display:inherit;clear:left;\">El movimiento del ep\u00edgrafe acciones propias durante los ejercicio<span class=\"_ _0\"></span>s <span class=\"ls8\">202</span>3 <span class=\"ls16\">y <span class=\"ls8\">202</span></span>2 ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de </span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">euros </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al inicio del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          72.910  </span><span style=\"display:inherit;clear:left;\">              2.250.434<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             73.269<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Aumentos/Co<span class=\"_ _1\"></span>mpras </span><span style=\"display:inherit;clear:left;\">            3.651.826<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          34.215  </span><span style=\"display:inherit;clear:left;\">              4.464.816<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             34.205<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Disminuciones/ <span class=\"_ _1\"></span>Ventas </span><span style=\"display:inherit;clear:left;\">         (3.646.164<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">       (33.292) </span><span style=\"display:inherit;clear:left;\">            (4.501.278)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (34.565)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al cierre del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.219.634<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         73.833 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            72.9<span class=\"ls5\">09</span>  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _8\"> </span>representan <span class=\"_ _d\"> </span><span class=\"lsf\">el<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span>2,76<span class=\"ls21\">% <span class=\"_ _d\"> </span></span>del <span class=\"_ _d\"> </span>capital <span class=\"_ _8\"></span>social <span class=\"_ _d\"> </span>(2022:3,96%) <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>y totalizan <span class=\"_ _0\"></span><span class=\"ls8\">2.</span>219.634 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>(2022: 2.213.972<span class=\"_ _0\"></span> acciones) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>un p<span class=\"_ _0\"></span>recio medio <span class=\"_ _0\"></span>ponderado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">33,26 euros por acci\u00f3n (2022<span class=\"ls17\">: </span>32<span class=\"_ _0\"></span>,93 euros por acci\u00f3n). </span><span style=\"display:inherit;clear:left;\">La totalidad <span class=\"_ _0\"></span>de las a<span class=\"_ _0\"></span>cciones de T\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. est\u00e1n <span class=\"_ _0\"></span>admitidas a <span class=\"_ _0\"></span>cotizaci\u00f3n desde el <span class=\"_ _0\"></span>d\u00eda 21 <span class=\"_ _0\"></span>de junio <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">2006 en las cuatro Bolsas Oficiales espa\u00f1olas, cotizan en el Mercado <span class=\"_ _0\"></span>Continuo.  </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>8,35 <span class=\"_ _7\"></span>euros/acci\u00f3n, <span class=\"_ _7\"></span>mientras <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">media del a\u00f1o fue de 9,14 euros/acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El capital social de T\u00e9cnicas Reunidas, S.A. est\u00e1 representado de la siguiente forma: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">Accionista </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n* </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Aragonesas Promo<span class=\"_ _1\"></span>ci\u00f3n de Obra<span class=\"_ _1\"></span>s y Construc<span class=\"_ _1\"></span>ciones, S.L.U. </span><span style=\"display:inherit;clear:left;\">5,17% </span><span style=\"display:inherit;clear:left;\">5,10% </span><span style=\"display:inherit;clear:left;\">Araltec Corpor<span class=\"_ _1\"></span>aci\u00f3n, S.L.U. </span><span style=\"display:inherit;clear:left;\">32,39% </span><span style=\"display:inherit;clear:left;\">31,99% </span><span style=\"display:inherit;clear:left;\">Franklin Temple<span class=\"_ _1\"></span>ton Investmen<span class=\"_ _1\"></span>t Manage<span class=\"_ _1\"></span>ment Ltd </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Francisco Garc\u00eda<span class=\"_ _1\"></span> Param\u00e9s </span><span style=\"display:inherit;clear:left;\">5,26% </span><span style=\"display:inherit;clear:left;\">5,15% </span><span style=\"display:inherit;clear:left;\">\u00c1lvaro Guzm\u00e1n de L\u00e1<span class=\"_ _b\"></span>zaro Mateos </span><span style=\"display:inherit;clear:left;\">5,97% </span><span style=\"display:inherit;clear:left;\">5,04% </span><span style=\"display:inherit;clear:left;\">Ariel Investment<span class=\"_ _1\"></span>s. L.L.C. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,01% </span><span style=\"display:inherit;clear:left;\">Cobas Selecci\u00f3n F<span class=\"_ _1\"></span>.I. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Resto de accioni<span class=\"_ _1\"></span>stas (inclu<span class=\"_ _1\"></span>yendo capital flo<span class=\"_ _1\"></span>tante) </span><span style=\"display:inherit;clear:left;\">48,45% </span><span style=\"display:inherit;clear:left;\">39,75% </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,76% </span><span style=\"display:inherit;clear:left;\">3,96% </span><span style=\"display:inherit;clear:left;\">TOTAL </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">* <span class=\"_ _7\"></span>Participaci\u00f3n <span class=\"_ _6\"></span>extra\u00edda <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>libro <span class=\"_ _7\"></span>regi<span class=\"_ _0\"></span>stro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>accionistas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad.<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Estos <span class=\"_ _7\"></span>porcentajes <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>coinciden <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">disponibles en <span class=\"_ _0\"></span>la p\u00e1gina <span class=\"_ _0\"></span>web de la <span class=\"_ _0\"></span>Comisi\u00f3n Nacional del <span class=\"_ _0\"></span>Mercado de Valores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad ya que<span class=\"_ _0\"></span> algunos de </span><span style=\"display:inherit;clear:left;\">los accionistas <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _1\"></span>no han <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cisado ac<span class=\"_ _1\"></span>tualizar su <span class=\"_ _b\"></span>participaci\u00f3n debido a<span class=\"_ _1\"></span> que n<span class=\"_ _1\"></span>o han r<span class=\"_ _1\"></span>ebasado <span class=\"_ _1\"></span>al<span class=\"_ _7\"></span>guno <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">los umbrales de notificaci\u00f3n fijados en la normativa aplicable. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>municaci\u00f3n <span class=\"_ _0\"></span>remitida <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>CNMV <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>12 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2017, <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>se\u00f1or <span class=\"_ _7\"></span>D. <span class=\"_ _0\"></span>Jos\u00e9 <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>lad\u00f3 <span class=\"_ _0\"></span>Fern\u00e1ndez<span class=\"_ _7\"></span>-Urrutia </span><span style=\"display:inherit;clear:left;\">era <span class=\"_ _e\"> </span>titular <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _e\"> </span>directa, <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>indirecta <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>trav\u00e9s <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _e\"> </span>Araltec <span class=\"_ _d\"> </span>Corpo<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _e\"> </span>S.L.U. <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">Aragonesas <span class=\"_ _0\"></span>Promoci\u00f3n de <span class=\"_ _0\"></span>Obras y <span class=\"_ _0\"></span>Construcciones S.L.U., <span class=\"_ _0\"></span>en T<span class=\"_ _0\"></span>\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tras la <span class=\"_ _0\"></span>ampliaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">capital se sit\u00faa en el 37,63%.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>J<span class=\"_ _0\"></span>unta <span class=\"_ _6\"></span>General <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fecha <span class=\"_ _8\"></span>25 <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>2020 <span class=\"_ _6\"></span>au<span class=\"_ _0\"></span>torizar <span class=\"_ _6\"></span>al </span><span style=\"display:inherit;clear:left;\">Consejo de<span class=\"_ _0\"></span> Administraci\u00f3n la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>acciones propias hasta <span class=\"_ _0\"></span>el n\u00famero <span class=\"_ _0\"></span>m\u00e1ximo establecido <span class=\"_ _0\"></span>por Ley, <span class=\"_ _0\"></span>a un </span><span style=\"display:inherit;clear:left;\">precio que no podr\u00e1 ser superior ni infe<span class=\"_ _0\"></span>rior en un 5 % del que resulte de la cotizaci\u00f3n media ponderada del d\u00eda en </span><span style=\"display:inherit;clear:left;\">que se efect\u00fae la compra (o<span class=\"_ _0\"></span> precios m\u00ednimo y m\u00e1ximo permitidos por la Ley en cada momento) y<span class=\"_ _0\"></span> con un volumen </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>15 <span class=\"_ _7\"></span>% <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>romedio <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _7\"></span>negociado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">\u00f3rdenes <span class=\"_ _1\"></span>del m<span class=\"_ _1\"></span>ercado r<span class=\"_ _1\"></span>egulado <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ultilateral <span class=\"_ _b\"></span>de negociaci\u00f3n <span class=\"_ _b\"></span>espa\u00f1ol en <span class=\"_ _b\"></span>las treinta <span class=\"_ _b\"></span>sesiones anteriores.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante suscribi\u00f3 <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>liquidez con <span class=\"_ _0\"></span>Santander <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Bolsa, Sociedad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Valores, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>marco <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>Bolsas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Valores <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>finalidad <span class=\"_ _7\"></span>perseguida <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>favorecer <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">liquidez de las transacciones. El co<span class=\"_ _0\"></span>ntrato con vigencia de un a\u00f1o s<span class=\"_ _0\"></span>e renov\u00f3 el 10 de julio de 2017 de acuerdo a la </span><span style=\"display:inherit;clear:left;\">Circular <span class=\"_ _7\"></span>1/2017 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>CNMV <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril, <span class=\"_ _7\"></span>extendi\u00e9ndose, <span class=\"_ _7\"></span>t\u00e1citamente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">julio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>2019<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _6\"></span>firmado <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ovaci\u00f3n <span class=\"_ _7\"></span>modificativa <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2020. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>n\u00fame<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>acciones </span><span style=\"display:inherit;clear:left;\">destinadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lores a<span class=\"_ _0\"></span>sociada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>74.500 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>destinado a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">de efectivo asociada al contrato es de 2.537 miles de euros.</span></span> </span><span style=\"display:inherit;clear:left;\">16.<span class=\"ls0\"> <span class=\"_ _f\"> </span>O<span class=\"_ _0\"></span>tras reservas </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\"> Reserva legal  </span><span style=\"display:inherit;clear:left;\">                    1.137<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.137 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Reserva de <span class=\"_ _1\"></span>capitalizaci\u00f3n  </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">             3.056 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1.137 </span><span style=\"display:inherit;clear:left;\">             4.193 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">16.1.<span class=\"ls0\"> Reserva Legal </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span><span class=\"ls0\">Reserva <span class=\"_ _0\"></span>Legal<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>distribuible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nistas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>utilizada <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>cubrir, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner </span></span><span style=\"display:inherit;clear:left;\">otras re<span class=\"_ _1\"></span>servas di<span class=\"_ _1\"></span>sponibles, e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>deudor <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de resultados. T<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>determinadas <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _b\"></span>se </span><span style=\"display:inherit;clear:left;\">podr\u00e1 destinar a incrementar el capital social. </span><span style=\"display:inherit;clear:left;\">16.2.<span class=\"ls0\"> Reserva de capitalizaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>Reserva <span class=\"_ _b\"></span>de Capitalizaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _1\"></span>25 <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>Ley <span class=\"_ _1\"></span>27/2014 <span class=\"_ _b\"></span>del I<span class=\"_ _1\"></span>mpuesto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Sociedades.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>trata <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>reserva <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>disponible <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a\u00f1os de <span class=\"_ _16\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _1\"></span>establecidas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>dicho <span class=\"_ _1\"></span>art\u00edculo. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>2023 <span class=\"_ _d\"> </span>esta <span class=\"_ _e\"> </span>reserva <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>reclasificado <span class=\"_ _e\"> </span>a<span class=\"ff7\">l<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>\u201cGanancias <span class=\"_ _d\"> </span>acumuladas\u201d, <span class=\"_ _e\"> </span></span><span class=\"ls8\">al</span> <span class=\"_ _e\"> </span>haber<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">transcurrido el per\u00edodo exigido para mantenerla como reserva indisponible.</span></span> </span><span style=\"display:inherit;clear:left;\">17.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Diferenc<span class=\"_ _0\"></span>ia acumulada de <span class=\"_ _0\"></span>conversi\u00f3n<span class=\"_ _0\"></span><span class=\"fs3\">  </span></span></span><span style=\"display:inherit;clear:left;\">El movimiento de las diferencias de conversi\u00f3n en los ejercicios 2023 y 2022 es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                (96.07<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                  19.906<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ajuste aplicaci\u00f3n N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                    4.281<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                (71.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                    9.063<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2023 </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">El desglose de la diferencia acumulada de conversi\u00f3n por sociedades / subgrupos al cierre de los ejercicios <span class=\"ls8\">202</span>3 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">2022 es el siguiente: </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Sociedad o sub<span class=\"_ _1\"></span>grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">                    5.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             7.607 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Abu Dabi<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                   2.743<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          (1.554)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Austra<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (2.284<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (2.434)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Ankara<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">832 </span> </span><span style=\"display:inherit;clear:left;\">Sucursal Kuwai<span class=\"_ _1\"></span>t </span><span style=\"display:inherit;clear:left;\">                   5.398<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          11.230  </span><span style=\"display:inherit;clear:left;\">Sucursal Arge<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (4.884<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (4.827)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Polonia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   3.755<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            2.740  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">528</span>  </span><span style=\"display:inherit;clear:left;\">            1.620  </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s RUP Insaa<span class=\"_ _1\"></span>t (Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">                (13.44<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">           (9.987)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC (Boli<span class=\"_ _1\"></span>via) </span><span style=\"display:inherit;clear:left;\">                  (4.747<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (4.850)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 (Cana<span class=\"_ _b\"></span>d\u00e1) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         (15.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi (Turqu\u00eda)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                (35.07<span class=\"_ _1\"></span>6) </span><span style=\"display:inherit;clear:left;\">         (34.388)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia (Ara<span class=\"_ _1\"></span>bia Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">                  (7.948<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (9.662)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. (Arab<span class=\"_ _b\"></span>ia S<span class=\"_ _0\"></span>aud\u00ed) </span><span style=\"display:inherit;clear:left;\">                    3.127<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.993 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Limitada<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>(Chile) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(603)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(40)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Per\u00fa de Talar<span class=\"_ _b\"></span>a (Per\u00fa) </span><span style=\"display:inherit;clear:left;\">                (15.77<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">         (15.505)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  94  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">159 </span> </span><span style=\"display:inherit;clear:left;\">Treunidas M\u00fchendi<span class=\"_ _1\"></span>slik ve \u0130n<span class=\"_ _1\"></span>saat A.S (Turq<span class=\"_ _1\"></span>u\u00eda)<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                  (1.801<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (1.357)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Bapco (Bahrein)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">717 </span> </span><span style=\"display:inherit;clear:left;\">             2.636 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                    4.704<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.638 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duqum)(Om\u00e1n<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(699)</span> </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(193)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00e9jico (M\u00e9ji<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">                    2.560<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.050 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s PIC (Per\u00fa)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">49 </span> </span><span style=\"display:inherit;clear:left;\">Otros  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">76</span>3  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">599 </span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">         (71.885)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _b\"></span>2023 <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>liquidado <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sociedad TR <span class=\"_ _b\"></span>Canad\u00e1 <span class=\"_ _1\"></span>Inc <span class=\"_ _b\"></span>registr\u00e1ndose la<span class=\"_ _1\"></span> diferencia <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _1\"></span>generada </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">hasta la fecha como una diferencia de cambio en la cuenta de p\u00e9rdidas y ganancias (ver nota 25)</span></span> </span><span style=\"display:inherit;clear:left;\">18.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Distribu<span class=\"_ _0\"></span>ci\u00f3n de dividend<span class=\"_ _0\"></span>os y participaciones<span class=\"_ _0\"></span> no Do<span class=\"_ _0\"></span>minantes </span></span><span style=\"display:inherit;clear:left;\">La propuesta de distribuci\u00f3n del resultado de 2023 de la Sociedad Dominante a presentar a la Junta General de </span><span style=\"display:inherit;clear:left;\">Accionistas, as\u00ed como la distribuci\u00f3n de 2022 aprobada es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Base de reparto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas y ganan<span class=\"_ _1\"></span>cias sociedad<span class=\"_ _1\"></span> dominante </span><span style=\"display:inherit;clear:left;\">               139.067<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               139.067<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Otras reserva<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">              138.598<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Reserva legal </span><span style=\"display:inherit;clear:left;\">469<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">              139.067<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>ha <span class=\"_ _0\"></span>aprobado <span class=\"_ _0\"></span>reparto <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>dividendos <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 y 2022. </span></span><span style=\"display:inherit;clear:left;\">El Grupo tiene la obligaci\u00f3n de<span class=\"_ _1\"></span> no repartir dividendos durante la<span class=\"_ _1\"></span> vigenc<span class=\"_ _0\"></span>ia de los pr\u00e9stamos r<span class=\"_ _1\"></span>ecibidos del Fondo de </span><span style=\"display:inherit;clear:left;\">Apoyo a la Solvencia de Empresas Estrat\u00e9gicas (FASEE) (ver nota 20). </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Ganancias Acumul<span class=\"_ _0\"></span>adas </span></span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _0\"></span>trata de <span class=\"_ _0\"></span>reservas <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ar\u00e1cter voluntario <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>libre disposici\u00f3n, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ciembre de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ascend\u00edan a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>273.953 </span><span style=\"display:inherit;clear:left;\">miles de euros (211.280 miles de euros a 31 de diciembre de <span class=\"ls8\">202</span>2)<span class=\"ls17\">. </span> </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Participaciones no <span class=\"_ _0\"></span>dominantes<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La evoluci\u00f3n de la<span class=\"ls13\">s </span>participaciones no dominante<span class=\"ls16\">s </span>durante los a\u00f1os <span class=\"ls8\">202</span>3 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 es la que sigue: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo al 1.1.20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                    9.562<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Resultado </span><span style=\"display:inherit;clear:left;\">                    2.650<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">28 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                  12.240<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Resultado </span><span style=\"display:inherit;clear:left;\">                  (1.222<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(16</span>5) </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">                  10.853</span></span><span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">19.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Acre<span class=\"_ _0\"></span>edores comercial<span class=\"_ _0\"></span>es </span>y o<span class=\"ls0\">tras <span class=\"_ _0\"></span>cuentas a pagar<span class=\"_ _0\"></span><span class=\"fs3\"> </span></span></span><span style=\"display:inherit;clear:left;\">El importe consignado como Acreedores comerciales se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proveedores fa<span class=\"_ _1\"></span>cturas pendiente<span class=\"_ _1\"></span>s de recibir </span><span style=\"display:inherit;clear:left;\">              1.586.752<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 1.948<span class=\"_ _1\"></span>.506  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">                 789.901<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     733.64<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Retenciones a pro<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>eedores </span><span style=\"display:inherit;clear:left;\">                 263.804<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     302.30<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Anticipos recibido<span class=\"_ _1\"></span>s por trabajo de<span class=\"_ _1\"></span> contratos </span><span style=\"display:inherit;clear:left;\">                 208.903<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       53.48<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Periodificaci\u00f3n <span class=\"_ _1\"></span>ventas anticipada<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                 190.900<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     418.03<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                    35.99<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                       31.50<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              3.076.251<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 3.487<span class=\"_ _1\"></span>.476  </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _19\"> </span>incluidos <span class=\"_ _1d\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _1d\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>\u201cProveedores <span class=\"_ _1d\"> </span><span class=\"ff4\">factu<span class=\"_ _0\"></span>ras <span class=\"_ _19\"> </span>pendientes <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>recibi</span>r\u201d, <span class=\"_ _19\"> </span>corresponde <span class=\"_ _1d\"> </span>al </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">sido facturados <span class=\"_ _0\"></span>por los proveedores. <span class=\"_ _0\"></span>La an<span class=\"_ _0\"></span>tig\u00fcedad media puede exceder e<span class=\"_ _0\"></span>n algunos casos el <span class=\"_ _0\"></span>corto plazo, sujeto </span><span style=\"display:inherit;clear:left;\">a las cl\u00e1usulas back to back que las compa\u00f1\u00edas tienen tanto <span class=\"_ _1\"></span>en la consecuci\u00f3n de hitos en los contratos, como en </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _7\"></span>cuyos <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>pueden <span class=\"_ _7\"></span>exceder <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _0\"></span>natural<span class=\"_ _7\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>Bajo <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe </span><span style=\"display:inherit;clear:left;\">\u201cRetenciones <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>proveedores\u201d <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>incluyen<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>retenciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>proveedores <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span></span><span style=\"display:inherit;clear:left;\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos, <span class=\"_ _0\"></span>deber\u00e1n </span><span style=\"display:inherit;clear:left;\">ser desembolsadas a la finalizaci\u00f3n de estos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>incremento del<span class=\"_ _0\"></span> ep\u00edgrafe <span class=\"_ _0\"></span>de \u201cAnticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>trabajo de <span class=\"_ _0\"></span>contratos\u201d, <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _7\"></span><span class=\"ff4\">por </span></span><span style=\"display:inherit;clear:left;\">los contratos iniciados en el ejercicio. </span><span style=\"display:inherit;clear:left;\">El importe consignado como <span class=\"ff7\">\u201c</span>Otras cuentas a pagar<span class=\"ff7\">\u201d</span> se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Organismos de<span class=\"_ _1\"></span> la Seguridad So<span class=\"_ _1\"></span>cial  </span><span style=\"display:inherit;clear:left;\">                      7.52<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.188  </span><span style=\"display:inherit;clear:left;\"> Hacienda P\u00fabli<span class=\"_ _1\"></span>ca acreedora<span class=\"_ _1\"></span> por retenciones  </span><span style=\"display:inherit;clear:left;\">                    14.77<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                       11.69<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\"> Otros concepto<span class=\"_ _1\"></span>s  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">17</span>8  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">87</span>6  </span><span style=\"display:inherit;clear:left;\">                    22.47<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                       18.763<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">El valor en libros de los acreedores comerciales y otras cuentas a pagar se aproxima a su<span class=\"_ _1\"></span> valor razonable.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _a\"> </span>importes <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>libros <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _a\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _f\"> </span>Proveedores <span class=\"_\"> </span>facturas <span class=\"_ _a\"> </span>pendientes <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>recibir <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>Proveedores <span class=\"_ _a\"> </span>est\u00e1n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">denominados en las siguientes divisas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro </span><span style=\"display:inherit;clear:left;\">700.940 </span><span style=\"display:inherit;clear:left;\">705.597 </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">1.310.730 </span><span style=\"display:inherit;clear:left;\">1.523.509 </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">364.983 </span><span style=\"display:inherit;clear:left;\">453.049 </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">2.376.653 </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">2.682.155</span></span> </span><span style=\"display:inherit;clear:left;\">20.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Deud<span class=\"_ _0\"></span>a financiera<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de la deuda financiera a 31 de diciembre de<span class=\"_ _1\"></span> 202<span class=\"_ _0\"></span>3 y 2022 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">No corriente </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos </span><span style=\"display:inherit;clear:left;\">               175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros pasivos no<span class=\"_ _1\"></span> corrientes </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos/Cr\u00e9d<span class=\"_ _1\"></span>itos </span><span style=\"display:inherit;clear:left;\">               367.184<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           534.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamo hipo<span class=\"_ _1\"></span>tecario </span><span style=\"display:inherit;clear:left;\">                   7.870<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                9.850 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Obligaciones  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             49.335<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   5.704<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                6.410 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               380.758<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total deuda f<span class=\"_ _1\"></span>inanciera no corr<span class=\"_ _1\"></span>iente </span><span style=\"display:inherit;clear:left;\">               555.758<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           775.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Corriente </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos/Cr\u00e9d<span class=\"_ _1\"></span>itos </span><span style=\"display:inherit;clear:left;\">               185.562<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           150.094<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamo hipo<span class=\"_ _1\"></span>tecario </span><span style=\"display:inherit;clear:left;\">                   2.022<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.806 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pagar\u00e9s / Bono </span><span style=\"display:inherit;clear:left;\">               100.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             41.517<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Intereses de<span class=\"_ _1\"></span> deuda </span><span style=\"display:inherit;clear:left;\">                 15.956<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                7.495 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   1.047<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.010 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total deuda f<span class=\"_ _1\"></span>inanciera corr<span class=\"_ _1\"></span>iente </span><span style=\"display:inherit;clear:left;\">               305.141<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pr\u00e9stamo<span class=\"_ _1\"></span>s participativos </span><span style=\"display:inherit;clear:left;\">               175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pr\u00e9stamo<span class=\"_ _1\"></span>s/Cr\u00e9ditos </span><span style=\"display:inherit;clear:left;\">               552.746<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           684.708<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pr\u00e9stamo h<span class=\"_ _1\"></span>ipotecario </span><span style=\"display:inherit;clear:left;\">                   9.892<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             11.656<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Obligacione<span class=\"_ _1\"></span>s y pagar\u00e9s </span><span style=\"display:inherit;clear:left;\">               100.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             90.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total interese<span class=\"_ _1\"></span>s de deuda </span><span style=\"display:inherit;clear:left;\">                 15.956<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                7.495 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total Otros </span><span style=\"display:inherit;clear:left;\">                   6.751<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                7.420 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">860.899</span>  </span><span style=\"display:inherit;clear:left;\">           977.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El movimiento de la deuda financiera en los ejercicios 2023 y 2022 ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">               977.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           742.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Disposicione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">               277.175<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           461.959<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Devoluciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             (401.867)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (232.284)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Intereses de<span class=\"_ _1\"></span>vengados </span><span style=\"display:inherit;clear:left;\">                 50.443<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             33.933<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Intereses pagado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">               (41.983)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            (27.365) </span><span style=\"display:inherit;clear:left;\">Salidas de per\u00ed<span class=\"_ _1\"></span>metro </span><span style=\"display:inherit;clear:left;\"> - </span><span style=\"display:inherit;clear:left;\">              (1.997) </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">860.899</span>  </span><span style=\"display:inherit;clear:left;\">           977.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>del total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la deuda <span class=\"_ _0\"></span>financiera, 428.295 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>son a <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>fijo (2022<span class=\"ls9\">: <span class=\"_ _0\"></span></span>462.120 </span><span style=\"display:inherit;clear:left;\">miles de euros) seg\u00fan el siguiente detalle:      </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Concepto </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Tipo </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Tipo </span><span style=\"display:inherit;clear:left;\">Pagar\u00e9s  </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">51</span>.500 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">5,6%-6,2% </span><span style=\"display:inherit;clear:left;\">                34.300 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">3,10-4,50% </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fijos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 50.255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">1,29%-<span class=\"ls5\">5%</span> </span><span style=\"display:inherit;clear:left;\">                73.496 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1,29%-<span class=\"ls5\">5%</span> </span><span style=\"display:inherit;clear:left;\">Sindicado ICO </span><span style=\"display:inherit;clear:left;\">                 55.740<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">2,45% </span><span style=\"display:inherit;clear:left;\">                83.524 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,45% </span><span style=\"display:inherit;clear:left;\">Bonos MARF<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 49.800<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">2,75% </span><span style=\"display:inherit;clear:left;\">                49.800 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,75% </span><span style=\"display:inherit;clear:left;\">Colocaci\u00f3n privada<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 56.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">3,25% </span><span style=\"display:inherit;clear:left;\">                56.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">3,25% </span><span style=\"display:inherit;clear:left;\">Sepi Ordinario<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               165.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">2,00% </span><span style=\"display:inherit;clear:left;\">              165.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,00% </span><span style=\"display:inherit;clear:left;\">               428.295<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              462.120 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los<span class=\"ls0\"> tipos de inter\u00e9s variables medios aplicables al resto de la deuda han sido los siguientes: </span></span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euros </span><span style=\"display:inherit;clear:left;\">USD </span><span style=\"display:inherit;clear:left;\">Euros </span><span style=\"display:inherit;clear:left;\">USD </span><span style=\"display:inherit;clear:left;\">Tipos variable<span class=\"_ _1\"></span>s (spread) </span><span style=\"display:inherit;clear:left;\">2,08% </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">2,19% </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">El importe en <span class=\"_ _1\"></span>libros de <span class=\"_ _1\"></span>la deuda financ<span class=\"_ _1\"></span>iera<span class=\"_ _0\"></span> (tanto <span class=\"_ _1\"></span>corriente co<span class=\"_ _1\"></span>mo no corriente) se <span class=\"_ _1\"></span>aproxima a su <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alor razonable ya<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que el <span class=\"_ _1\"></span>impacto de <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>plicar <span class=\"_ _1\"></span>un d<span class=\"_ _1\"></span>escuento no <span class=\"_ _1\"></span>ser\u00eda <span class=\"_ _1\"></span>significativo<span class=\"_ _0\"></span>. La<span class=\"_ _1\"></span> mayor par<span class=\"_ _1\"></span>te de <span class=\"_ _1\"></span>la deuda<span class=\"_ _1\"></span> est\u00e1 <span class=\"_ _1\"></span>referenciada a tipos </span><span style=\"display:inherit;clear:left;\">de inter\u00e9s variable, principalmente a Euribor, con per\u00edodos de revisi\u00f3n mensuales.  </span><span style=\"display:inherit;clear:left;\">Los vencimientos de la deuda financiera se desglosan en la nota 3 <span class=\"ff7\">\u201c</span>Riesgo de liquidez<span class=\"ff7\">\u201d</span>.  </span><span style=\"display:inherit;clear:left;\">El importe en libros de la deuda financiera del Grupo est\u00e1 denominado \u00edntegramente en euros<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">El Grupo dispone de las siguientes l\u00edneas de cr\u00e9dito y otros pr\u00e9stamos no dispuestos: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-      con vencim<span class=\"_ _1\"></span>iento a meno<span class=\"_ _1\"></span>s de un a\u00f1o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">34 </span> </span><span style=\"display:inherit;clear:left;\">                2.588 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-      con vencim<span class=\"_ _1\"></span>iento superior a un<span class=\"_ _b\"></span> a\u00f1o<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                   8.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             12.988<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   8.248<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             15.576<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Al 31 de diciembre de 2023 el importe de las l\u00edneas sindicadas ICO y CESCE firmadas en junio de 2020 asciende </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span><span class=\"ls0\">191.147 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>durante <span class=\"_ _7\"></span>2023 <span class=\"_ _6\"></span>116 <span class=\"_ _6\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>ICO <span class=\"_ _7\"></span>y </span></span><span style=\"display:inherit;clear:left;\">CESCE <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>acuerdo <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>calendario <span class=\"_ _a\"> </span>establecido. <span class=\"_ _a\"> </span>Esta <span class=\"_ _a\"> </span>financiaci\u00f3n <span class=\"_ _a\"> </span>exige <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>ratio <span class=\"_ _a\"> </span>Deuda <span class=\"_ _a\"> </span>financiera </span><span style=\"display:inherit;clear:left;\">neta/EBITDA <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>inferior <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> ig<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>2,5.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>cl\u00e1usulas de <span class=\"_ _7\"></span>los contratos <span class=\"_ _0\"></span>sin<span class=\"_ _0\"></span>dicados, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span><span class=\"ls22\">l </span></span><span style=\"display:inherit;clear:left;\">Grupo revisa semestralmente el cumplimiento de dichos ratios financieros. </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _e\"> </span>estos <span class=\"_ _d\"> </span>contratos, <span class=\"_ _e\"> </span>contienen <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>siguientes <span class=\"_ _d\"> </span>limitaciones <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>distribuir <span class=\"_ _e\"> </span>resultados <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>cargo <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>los </span><span style=\"display:inherit;clear:left;\">ejercicios 2023-2024:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>del 40% del beneficio neto consolidado para 2023 y  </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>del 50% del beneficio neto consolidado para 2024. </span></span><span style=\"display:inherit;clear:left;\">Durante el a\u00f1o 2023 se ha renovado el SSD por 40 millones EUR hasta febrero 2028. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _7\"></span>otra <span class=\"_ _0\"></span>parte, <span class=\"_ _7\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>renov\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>programa <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>MARF <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pagar\u00e9s <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>175 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> euros. <span class=\"_ _7\"></span>El s<span class=\"_ _0\"></span>aldo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>47.500 <span class=\"_ _0\"></span>miles <span class=\"_ _7\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>(2022: </span><span style=\"display:inherit;clear:left;\">34.300 miles de euros). El tipo de inter\u00e9s medio es del 6,01% (2022: 3,85%).  </span><span style=\"display:inherit;clear:left;\">As\u00ed <span class=\"_ _7\"></span>mismo <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>renov\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>prog<span class=\"_ _0\"></span>rama <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>bonos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>MARF <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>100 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euro<span class=\"_ _0\"></span>s. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>49.800 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _b\"></span>(2022:49.800 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros). <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>bonos <span class=\"_ _b\"></span>emitidos <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>MARF </span><span style=\"display:inherit;clear:left;\">tienen un inter\u00e9s del 2,75% siendo su vencimiento diciembre de 2024. </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _1\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>cumpl\u00eda <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>el ra<span class=\"_ _1\"></span>tio <span class=\"_ _1\"></span>financiero <span class=\"_ _b\"></span>(Deuda <span class=\"_ _1\"></span>financiera/EBITDA <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nferior<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a 2,5/3), estable<span class=\"_ _1\"></span>cido en las <span class=\"_ _b\"></span>l\u00edneas<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sindicadas y e<span class=\"_ _1\"></span>n los a<span class=\"_ _1\"></span>cuerdos de c<span class=\"_ _1\"></span>olocaci\u00f3n privada, <span class=\"_ _1\"></span>los bonos <span class=\"_ _1\"></span>en el <span class=\"_ _b\"></span>M<span class=\"_ _0\"></span>ARF y <span class=\"_ _1\"></span>los </span><span style=\"display:inherit;clear:left;\">pagar\u00e9s alemanes. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>Administradores <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>la So<span class=\"_ _1\"></span>ciedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _b\"></span>estiman <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _b\"></span>de for<span class=\"_ _1\"></span>mulaci\u00f3n <span class=\"_ _b\"></span>de est<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _0\"></span>el Grupo est\u00e1 e<span class=\"_ _0\"></span>n posici\u00f3n de <span class=\"_ _0\"></span>cumplir con <span class=\"_ _0\"></span>los ratios financieros <span class=\"_ _0\"></span>incluidos en las <span class=\"_ _0\"></span>cl\u00e1usulas de los <span class=\"_ _0\"></span>todos los </span><span style=\"display:inherit;clear:left;\">contratos de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El 24 de febrero de 2022 el Grupo recibi\u00f3 el desembolso <span class=\"_ _0\"></span><span class=\"ff7\">de 340 millones de euros correspondientes al \u201cFondo de </span></span><span style=\"display:inherit;clear:left;\">Apoyo a la Solvencia de Empresas Estrat\u00e9gicas\u201d (\u201cFASEE\u201d).<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Esta <span class=\"_ _b\"></span>ayuda<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>articula <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _b\"></span>participativo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>ciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _b\"></span>millones <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _b\"></span>y a <span class=\"_ _16\"></span>un pr\u00e9<span class=\"_ _1\"></span>stamo </span><span style=\"display:inherit;clear:left;\">ordinario <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>165 <span class=\"_ _0\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _7\"></span>Ambos <span class=\"_ _0\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>tienen <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>duraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cuatro <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>medio, </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>posibilidad de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amortizarlos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anticipadamente. <span class=\"_ _0\"></span>Salvo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dicha <span class=\"_ _7\"></span>posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>anticipada, <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">caso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>pr\u00e9stamo <span class=\"_ _7\"></span>participativo <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>amortiza <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>vencimiento <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>pr\u00e9stamo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rdinario <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>un </span><span style=\"display:inherit;clear:left;\">periodo de <span class=\"_ _1\"></span>carencia d<span class=\"_ _1\"></span>e 1 <span class=\"_ _b\"></span>a\u00f1o y <span class=\"_ _1\"></span>con posterioridad <span class=\"_ _1\"></span>se a<span class=\"_ _1\"></span>mortiza de forma anual <span class=\"_ _b\"></span>en un p<span class=\"_ _1\"></span>orcentaje del <span class=\"_ _1\"></span>20%, <span class=\"_ _1\"></span>30%, 30<span class=\"_ _1\"></span>% </span><span style=\"display:inherit;clear:left;\">y un \u00faltimo tramo <span class=\"_ _0\"></span>del 20% al vencimiento. <span class=\"_ _0\"></span>El 22 de febrero de 2024 se <span class=\"_ _0\"></span>ha procedido al repago del p<span class=\"_ _0\"></span>rimer 20% del </span><span style=\"display:inherit;clear:left;\">pr\u00e9stamo ordinario. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pr\u00e9stamo <span class=\"_ _0\"></span>participativo <span class=\"_ _7\"></span><span class=\"lsf\">ha</span> <span class=\"_ _0\"></span>devenga<span class=\"lsf\">do<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tip<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _7\"></span>anual <span class=\"_ _0\"></span>vinculado <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>IBOR+3<span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>pb, </span><span style=\"display:inherit;clear:left;\">(IBOR+ 250pb en <span class=\"_ _1\"></span>2022)<span class=\"ls9\">. </span>Adi<span class=\"_ _1\"></span>cionalmente, esta <span class=\"_ _1\"></span>financiaci\u00f3n incluye <span class=\"_ _1\"></span>tambi\u00e9n un <span class=\"_ _1\"></span>componente var<span class=\"_ _1\"></span>iable vinculado <span class=\"_ _1\"></span>a la </span><span style=\"display:inherit;clear:left;\">evoluci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>actividad <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>beneficios <span class=\"_ _d\"> </span>antes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>impuestos.<span class=\"_ _7\"></span> <span class=\"_ _d\"> </span>En <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>variable </span><span style=\"display:inherit;clear:left;\">devengado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _7\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>asc<span class=\"_ _0\"></span>endido <span class=\"_ _7\"></span>a <span class=\"_ _8\"></span>1.517 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>no <span class=\"_ _8\"></span>deveng\u00f3 <span class=\"_ _7\"></span>ni<span class=\"_ _0\"></span>ng\u00fan </span><span style=\"display:inherit;clear:left;\">componente variable vinculado a la mencionada financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>fin<span class=\"_ _0\"></span>anciaci\u00f3n <span class=\"_ _d\"> </span>recibida <span class=\"_ _d\"> </span>inclu<span class=\"_ _0\"></span><span class=\"ls17\">\u00eda</span> <span class=\"_ _e\"> </span>entre <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>condiciones, <span class=\"_ _e\"> </span>cuyo <span class=\"_ _d\"> </span>incumplimiento <span class=\"_ _d\"> </span>podr\u00eda <span class=\"_ _e\"> </span>s<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>ca<span class=\"_ _0\"></span>usa <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>venci<span class=\"_ _0\"></span>miento<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">anticipado, <span class=\"_ _d\"> </span>determinadas <span class=\"_ _d\"> </span>obligaciones <span class=\"_ _d\"> </span>respecto <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>desti<span class=\"_ _0\"></span>no <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>cumplimiento <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>plan <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">viabilidad pr<span class=\"_ _1\"></span>esentado, <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>adopci\u00f3n <span class=\"_ _b\"></span>de medidas <span class=\"_ _b\"></span>de digitali<span class=\"_ _1\"></span>zaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>soste<span class=\"_ _0\"></span>nibilidad., a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>la obligaci\u00f3n <span class=\"_ _b\"></span>de reforzar </span><span style=\"display:inherit;clear:left;\">el patri<span class=\"_ _1\"></span>monio del <span class=\"_ _b\"></span>Grupo antes<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 c<span class=\"_ _1\"></span>onsistente <span class=\"_ _1\"></span>con e<span class=\"_ _1\"></span>l p<span class=\"_ _1\"></span>lan de<span class=\"_ _1\"></span> viabi<span class=\"_ _1\"></span>lidad <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>ol\u00edtica def<span class=\"_ _1\"></span>inida </span><span style=\"display:inherit;clear:left;\">por los Administradores <span class=\"_ _1\"></span>del Grupo y la impo<span class=\"_ _1\"></span>sibilidad de <span class=\"ls13\">ca</span>mbio <span class=\"_ _1\"></span>de control del <span class=\"_ _1\"></span>Grupo en 202<span class=\"_ _1\"></span>3.  Durante el ejercicio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023 se han cumplido con las obligaciones requeridas. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>vigencia <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dichos <span class=\"_ _b\"></span>pr\u00e9stamos <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>tiene <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>obligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>repartir <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>ividendos.<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>Administradores </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _b\"></span>consideran <span class=\"_ _1\"></span>que, <span class=\"_ _b\"></span>a f<span class=\"_ _1\"></span>echa <span class=\"_ _b\"></span>de formulaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>presentes <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _1\"></span>consolidadas, </span><span style=\"display:inherit;clear:left;\">no se ha incumplido ninguna cuesti\u00f3n que pueda ocasionar <span class=\"ls8\">el </span>vencimiento anticipado. </span><span style=\"display:inherit;clear:left;\">Conforme <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>t\u00e9rminos <span class=\"_\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>financiaci\u00f3n, <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>(T\u00e9cnicas <span class=\"_\"> </span>Reuni<span class=\"_ _1\"></span>das, <span class=\"_\"> </span>S.A.) <span class=\"_ _e\"> </span>act\u00faa <span class=\"_ _e\"> </span>como </span><span style=\"display:inherit;clear:left;\">solicitante, <span class=\"_\"> </span>financiada <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>beneficiaria <span class=\"_\"> </span>y <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>empresa <span class=\"_\"> </span>del <span class=\"_ _e\"> </span>grupo <span class=\"_\"> </span>Initec <span class=\"_\"> </span>P<span class=\"_ _1\"></span>lantas <span class=\"_\"> </span>Industriales, <span class=\"_ _e\"> </span>S.A.U. <span class=\"_\"> </span>act\u00faa <span class=\"_\"> </span>como<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficiaria <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>garante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n. Ambas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>responsabilidad <span class=\"_ _0\"></span>solidaria <span class=\"_ _0\"></span>sobre </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ambos pr\u00e9stamos.</span></span> </span><span style=\"display:inherit;clear:left;\">21.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Provision<span class=\"_ _0\"></span>es para riesgos y gasto<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">21.1.<span class=\"ls0\"> Provisiones para riesgos y gasto<span class=\"_ _0\"></span>s <span class=\"ffb\">\u2013</span> No co<span class=\"_ _0\"></span>rriente<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total Provisiones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Provisi\u00f3n para </span><span style=\"display:inherit;clear:left;\">para Riesgos y </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">Provisi\u00f3n para </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Gastos </span><span style=\"display:inherit;clear:left;\">Concepto </span><span style=\"display:inherit;clear:left;\">estimadas </span><span style=\"display:inherit;clear:left;\">infraestructuras </span><span style=\"display:inherit;clear:left;\">provisiones </span><span style=\"display:inherit;clear:left;\">Saldo al 1.1.20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              62.933<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      70<span class=\"_ _1\"></span>.295  </span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           <span class=\"ls1b\">(3</span>3.541) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(3</span>3.541)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           (35.700)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     (35.70<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              81.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      81<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              74.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      82<span class=\"_ _1\"></span>.054  </span><span style=\"display:inherit;clear:left;\">Reclasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              74.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      82<span class=\"_ _1\"></span>.054  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cumplimiento de <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIC 37, <span class=\"_ _0\"></span>constituye <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>p\u00e9rdidas futuras </span><span style=\"display:inherit;clear:left;\">estimadas de proyectos actualmente en curso. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span><span class=\"ls11\">Pr</span>ovisi\u00f3n para infraestructuras </span></span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>encuentran <span class=\"_ _7\"></span>terminados, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aquellos </span><span style=\"display:inherit;clear:left;\">costes probables a incurrir con posterioridad vinculados a los mismos. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Otras provisiones </span></span><span style=\"display:inherit;clear:left;\">Corresponde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>provisiones <span class=\"_ _6\"></span>constituidas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>cubri<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>riesgos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>gastos, <span class=\"_ _6\"></span>incluyendo <span class=\"_ _6\"></span>compromisos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">socios de proyectos, provisiones por riesgos probables y provisiones por otros pagos a real<span class=\"_ _1\"></span>izar en el largo plazo.<span class=\"_ _7\"></span>  </span><span style=\"display:inherit;clear:left;\">La <span class=\"ls0\">variaci\u00f3n <span class=\"_ _0\"></span>del ejercicio <span class=\"_ _0\"></span>2022  <span class=\"_ _0\"></span>se d<span class=\"_ _0\"></span>eb<span class=\"ls22\">i\u00f3</span> <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>aplicaci\u00f3n de l<span class=\"_ _0\"></span>a provisi\u00f3n do<span class=\"_ _0\"></span>tada relativa al<span class=\"_ _0\"></span> arbitraje del<span class=\"_ _0\"></span> proyecto de </span></span><span style=\"display:inherit;clear:left;\">Australia que se resolvi\u00f3 en el primer semestre del ejercicio 2022, a la reclasificaci\u00f3n a corto plazo de la p<span class=\"_ _0\"></span>rovisi\u00f3n </span><span style=\"display:inherit;clear:left;\">dotada correspondiente <span class=\"_ _0\"></span>a un proceso arbitral <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Per\u00fa, y a <span class=\"_ _0\"></span>la dotaci\u00f3n d<span class=\"_ _0\"></span>e la provisi\u00f3n <span class=\"_ _0\"></span>de la mejor estimaci\u00f3n de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Direcci\u00f3n <span class=\"_ _1d\"> </span>de <span class=\"_ _19\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>riesgos <span class=\"_ _1d\"> </span>por <span class=\"_ _1d\"> </span>liti<span class=\"_ _0\"></span>gios <span class=\"_ _19\"> </span>y <span class=\"_ _1d\"> </span>reclamaciones <span class=\"_ _19\"> </span>e<span class=\"_ _0\"></span>xistentes <span class=\"_ _19\"> </span>por <span class=\"_ _1d\"> </span>importe <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>81 <span class=\"_ _1d\"> </span>millones <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>euros </span><span style=\"display:inherit;clear:left;\">correspondiendo 45 millones de <span class=\"_ _1\"></span>euros al proyecto de Argelia debido <span class=\"_ _1\"></span>al enrarecimiento de la <span class=\"_ _1\"></span>situaci\u00f3n en este pa\u00eds </span><span style=\"display:inherit;clear:left;\">(v\u00e9ase Nota 17).  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>rel<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>provisiones <span class=\"_ _6\"></span>no <span class=\"_ _8\"></span>corrientes, <span class=\"_ _6\"></span>dadas <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>caracter\u00edsticas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _6\"></span>incluidos, <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>es <span class=\"_ _8\"></span>posible </span><span style=\"display:inherit;clear:left;\">determinar un calendario razonable de las fechas de pago.  </span><span style=\"display:inherit;clear:left;\">21.2.<span class=\"ls0\"> Provisiones para riesgos y gasto<span class=\"_ _0\"></span>s <span class=\"ffb\">\u2013</span> Cor<span class=\"_ _0\"></span>riente </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                        30<span class=\"_ _1\"></span>.709  </span><span style=\"display:inherit;clear:left;\">Reclasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        33<span class=\"_ _1\"></span>.541  </span><span style=\"display:inherit;clear:left;\">Reversiones/ Apli<span class=\"_ _1\"></span>caciones </span><span style=\"display:inherit;clear:left;\">                      (62<span class=\"_ _1\"></span>.968) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.282  </span><span style=\"display:inherit;clear:left;\">Reversiones/ Apli<span class=\"_ _1\"></span>caciones </span><span style=\"display:inherit;clear:left;\">                        (1<span class=\"_ _1\"></span>.087) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">195 </span> </span><span style=\"display:inherit;clear:left;\">Los movimientos del ej<span class=\"_ _0\"></span>ercicio <span class=\"ls8\">2022</span> se debieron, p<span class=\"_ _0\"></span>rincipalmente, a la aplicaci\u00f3n de l<span class=\"_ _0\"></span>a provisi\u00f3n relativa al litigio de </span><span style=\"display:inherit;clear:left;\">Sines la cual fue <span class=\"_ _1\"></span>ejecutada en <span class=\"_ _1\"></span>el segundo trimestre <span class=\"ls8\">de</span>l <span class=\"_ _1\"></span>ejercicio 2022, as\u00ed como <span class=\"_ _1\"></span>a la reclasificaci\u00f3n a <span class=\"_ _1\"></span>corto plazo <span class=\"ls16\">y </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>provisi\u00f3n <span class=\"_ _6\"></span>dotada<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>correspondiente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>oceso <span class=\"_ _6\"></span>arbitral <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Per\u00fa <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>cu<span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>resolvi\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>dicho </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ejercicio.</span></span> </span><span style=\"display:inherit;clear:left;\">22.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Ing<span class=\"_ _0\"></span>resos ordinarios <span class=\"_ _0\"></span>y otros ingresos de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingreso de contra<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>os de Ingenier<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">           4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total ingresos ord<span class=\"_ _1\"></span>inarios </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">             4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Subvenciones<span class=\"_ _1\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                 4.405<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    2.811<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ingresos por <span class=\"_ _1\"></span>contratos de con<span class=\"_ _1\"></span>cesiones </span><span style=\"display:inherit;clear:left;\">                 5.675<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    5.961<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros ingresos </span><span style=\"display:inherit;clear:left;\">                 1.099<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">378 </span> </span><span style=\"display:inherit;clear:left;\">Total otros ingresos<span class=\"_ _b\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">               11.179<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    9.150<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _7\"></span>\u201cOtros<span class=\"ff4\"> <span class=\"_ _6\"></span>ingresos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n<span class=\"_ _0\"></span></span>\u201d <span class=\"_ _7\"></span>incluye, <span class=\"_ _6\"></span><span class=\"ff4\">principalmente, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>obtenidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de </span></span><span style=\"display:inherit;clear:left;\">Concesiones (Nota 7). </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">En la nota 5 se presentan los principales segmentos de negocios y geogr\u00e1ficos donde ope<span class=\"_ _1\"></span>ra el Grupo<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">23.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Aprovision<span class=\"_ _0\"></span>amientos y <span class=\"_ _0\"></span>Otros gastos <span class=\"_ _0\"></span>e ingresos de e<span class=\"_ _0\"></span>xplotaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">23.1.<span class=\"ls0\"> Aprovisionamientos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de aprovisionamientos incluye, principalmente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Materiales y subcon<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ratos de <span class=\"_ _1\"></span>construcci\u00f3n </span><span style=\"display:inherit;clear:left;\">3.027.563  </span><span style=\"display:inherit;clear:left;\">3.351.765 </span><span style=\"display:inherit;clear:left;\">         3.027.563 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">                   3.351<span class=\"_ _1\"></span>.765</span></span>  </span><span style=\"display:inherit;clear:left;\">23.2.<span class=\"ls0\"> Otros gastos de explota<span class=\"_ _0\"></span>ci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios </span><span style=\"display:inherit;clear:left;\">                  129.22<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                123.459<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios profe<span class=\"_ _1\"></span>sionales indepen<span class=\"_ _1\"></span>dientes </span><span style=\"display:inherit;clear:left;\">                     52.019<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  45.396<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Reparaciones <span class=\"_ _1\"></span>y conservaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                       8.474<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.325<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de avale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                     50.384<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  54.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios bancario<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> y similare<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                       6.505<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     4.133<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de transpor<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                     22.711<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  21.829<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">                     27.650<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  18.542<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Suministros </span><span style=\"display:inherit;clear:left;\">                     11.513<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.618<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Tributos </span><span style=\"display:inherit;clear:left;\">                     13.206<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     8.414<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                     29.997<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  52.046<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  351.682<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                343.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El importe del ep\u00edgrafe \u201cServicios\u201d recoge los gastos relacionados con las <span class=\"ff4\">obras realizadas. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Otros\u201c<span class=\"ff4\"> <span class=\"_ _0\"></span>incluye, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>visi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dudoso <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>comentadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>notas </span></span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>7.925 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>(10.305 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022)<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>baja <span class=\"_ _6\"></span>definitiva <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">incobrable por importe de 14.482 miles de euros.</span></span> </span><span style=\"display:inherit;clear:left;\">23.3.<span class=\"ls0\"> Otros resultados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">En el<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>se in<span class=\"_ _1\"></span>cluy\u00f3 <span class=\"_ _1\"></span>bajo e<span class=\"_ _1\"></span>ste ep\u00ed<span class=\"_ _1\"></span>grafe un<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>mporte <span class=\"ls8\">de <span class=\"_ _b\"></span><span class=\"ls0\">5.718 <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>os corr<span class=\"_ _1\"></span>espondientes al <span class=\"_ _b\"></span>beneficio </span></span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">neto obtenido por la venta de la totalidad de las acciones de Ib\u00e9rica del Espacio, S.A.</span></span>  </span><span style=\"display:inherit;clear:left;\">24.<span class=\"ls0\"> <span class=\"_ _f\"> </span>G<span class=\"_ _0\"></span>astos por prestaciones a los e<span class=\"_ _0\"></span>mpleados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Sueldos y salario<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">            459.230  </span><span style=\"display:inherit;clear:left;\">         404.618 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gasto de segu<span class=\"_ _1\"></span>ridad social </span><span style=\"display:inherit;clear:left;\">              71.862  </span><span style=\"display:inherit;clear:left;\">            64.662  </span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> de personal </span><span style=\"display:inherit;clear:left;\">              11.808  </span><span style=\"display:inherit;clear:left;\">              9.989  </span><span style=\"display:inherit;clear:left;\">Obligaciones por<span class=\"_ _1\"></span> retribuciones<span class=\"_ _1\"></span> a largo<span class=\"_ _1\"></span> plazo </span><span style=\"display:inherit;clear:left;\">                2.085  </span><span style=\"display:inherit;clear:left;\">              1.665  </span><span style=\"display:inherit;clear:left;\">            544.985  </span><span style=\"display:inherit;clear:left;\">         480.934 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Dentro del ep\u00edgrafe de sueldos y salarios se incluye un importe <span class=\"ls8\">de </span>3.380 miles de euros (2021: 4.126 miles de </span><span style=\"display:inherit;clear:left;\">euros) en concepto de indemnizaciones por despido. </span><span style=\"display:inherit;clear:left;\">Plan retributivo de derechos sobre acciones </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2023, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Consejo d<span class=\"_ _0\"></span>e Ad<span class=\"_ _0\"></span>ministraci\u00f3n ha <span class=\"_ _0\"></span>aprobado <span class=\"_ _7\"></span>sendos <span class=\"_ _0\"></span>planes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Derechos sobre </span><span style=\"display:inherit;clear:left;\">acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _6\"></span>dominan<span class=\"_ _0\"></span>te, <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>estinados <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>responsables <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>objetivo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">retener<span class=\"lse\">los</span> <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>incentivarlos. <span class=\"_ _6\"></span>La <span class=\"_ _7\"></span>duraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>am<span class=\"_ _0\"></span>bos <span class=\"_ _7\"></span>planes <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>3 <span class=\"_ _7\"></span>a\u00f1os<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>(con <span class=\"_ _7\"></span>vencimientos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>2026)<span class=\"_ _0\"></span><span class=\"ls9\">, <span class=\"_ _7\"></span><span class=\"ls16\">y </span></span></span><span style=\"display:inherit;clear:left;\">ser\u00e1n ejercitables siempre que s<span class=\"_ _0\"></span>e cumplan dete<span class=\"_ _0\"></span>rminadas condiciones relacionadas con el precio de cotizaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">la acci\u00f3n. El n\u00famero de acciones afectadas por los planes m<span class=\"_ _1\"></span>encionada es de 272.354 acciones<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _b\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _1\"></span>provisionado <span class=\"_ _b\"></span>479 m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>correspondiente <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>devengado<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>estimado </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">para la Sociedad dominante.</span></span> </span><span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span></span> </span><span style=\"display:inherit;clear:left;\">26.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Imp<span class=\"_ _0\"></span>uesto sobre las gana<span class=\"_ _0\"></span>ncias  </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _e\"> </span>T\u00e9cnicas <span class=\"_ _e\"> </span>Reunidas <span class=\"_ _e\"> </span>incluidas <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>R\u00e9gimen <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>Tr<span class=\"_ _1\"></span>ibutaci\u00f3n <span class=\"_ _e\"> </span>Consolidada <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">siguientes: <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_ _a\"> </span>Re<span class=\"_ _1\"></span>unidas <span class=\"_ _a\"> </span>Internacional, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>Termot<span class=\"_ _1\"></span>\u00e9cnica, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas <span class=\"_ _a\"> </span>Co<span class=\"_ _1\"></span>nstrucciones <span class=\"_\"> </span>y <span class=\"_\"> </span>Montajes, <span class=\"_ _a\"> </span>S.A., <span class=\"_\"> </span>T\u00e9cnicas <span class=\"_\"> </span>Reunidas <span class=\"_\"> </span>Ecolog\u00eda, <span class=\"_\"> </span>S.A <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_\"> </span>Sider\u00farg<span class=\"_ _0\"></span>icas, <span class=\"_\"> </span>S.A., </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola <span class=\"_\"> </span>de <span class=\"_\"> </span>Investigaci\u00f3n <span class=\"_\"> </span>y <span class=\"_\"> </span>Desarrollo, <span class=\"_\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnica<span class=\"_ _1\"></span>s <span class=\"_\"> </span>Reunidas <span class=\"_\"> </span>Proyectos <span class=\"_\"> </span>Internacionales, <span class=\"_\"> </span>S.A. <span class=\"_\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Metal\u00fargicas, <span class=\"_ _0\"></span>S.A., Layar, <span class=\"_ _0\"></span>S.A, <span class=\"_ _0\"></span>Layar Real <span class=\"_ _0\"></span>Reserva, S.A.<span class=\"ls9\">, <span class=\"_ _0\"></span></span>ReciclAguilar, S.A <span class=\"_ _0\"></span>Initec Plantas Industriales, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _d\"> </span> <span class=\"_ _e\"> </span>Initec <span class=\"_ _d\"> </span>Infraestructuras, <span class=\"_ _e\"> </span>S.A.U., <span class=\"_ _d\"> </span>S.L, <span class=\"_ _e\"> </span>He<span class=\"_ _1\"></span>ymo, <span class=\"_ _e\"> </span>S.A<span class=\"_ _1\"></span>., <span class=\"_ _e\"> </span>Deportes <span class=\"_ _d\"> </span>Valdavia <span class=\"_ _e\"> </span>2017, <span class=\"_ _d\"> </span>S.L., <span class=\"_ _d\"> </span>Valdavia <span class=\"_ _e\"> </span>Gym, <span class=\"_ _d\"> </span>S.L., </span><span style=\"display:inherit;clear:left;\">Valdavia P\u00e1del, S.L. </span><span style=\"display:inherit;clear:left;\">A e<span class=\"_ _0\"></span>fectos del <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la base <span class=\"_ _0\"></span>imponible <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> Grupo <span class=\"_ _0\"></span>fiscal y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>distintas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>individuales <span class=\"_ _0\"></span>incluidas en </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _e\"> </span>per\u00edmetro <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>consolidaci\u00f3n, <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d\"> </span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _d\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ajusta <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>diferencias<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>temporarias <span class=\"_ _e\"> </span>y<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">permanentes que <span class=\"_ _1\"></span>puedan existir, da<span class=\"_ _1\"></span>ndo lugar a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>correspondientes activos y <span class=\"_ _1\"></span>pasivos por <span class=\"_ _1\"></span>impuestos diferidos; e<span class=\"_ _1\"></span>n </span><span style=\"display:inherit;clear:left;\">general, <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>activos <span class=\"_ _f\"> </span>y <span class=\"_ _19\"> </span>pasivos <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>impue<span class=\"_ _0\"></span>stos <span class=\"_ _f\"> </span>diferidos <span class=\"_ _f\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>onen <span class=\"_ _f\"> </span>de <span class=\"_ _19\"> </span>manifiesto <span class=\"_ _19\"> </span>como <span class=\"_ _19\"> </span>consecuencia <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">homogeneizaciones <span class=\"_ _a\"> </span>valorativas <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>principios <span class=\"_ _a\"> </span>contables <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>sociedades <span class=\"_ _a\"> </span>individuales <span class=\"_ _a\"> </span>y <span class=\"_ _f\"> </span>las <span class=\"_ _a\"> </span>del </span><span style=\"display:inherit;clear:left;\">consolidado, a las que son de aplicaci\u00f3n las de la sociedad matriz. </span><span style=\"display:inherit;clear:left;\">El gasto por impuesto se descompone de la siguiente manera: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto corrien<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                6.396  </span><span style=\"display:inherit;clear:left;\">              20.768 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto diferido<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              36.094  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">960 </span> </span><span style=\"display:inherit;clear:left;\">Ajustes a\u00f1os anter<span class=\"_ _1\"></span>iores </span><span style=\"display:inherit;clear:left;\">                1.112  </span><span style=\"display:inherit;clear:left;\">             (5.778)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">IS gastos amplia<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">                1.934  </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Ajuste hiperinflaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">889 </span> </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre <span class=\"_ _1\"></span>las ganancias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              43.602  </span><span style=\"display:inherit;clear:left;\">              15.950 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El impuesto sobre el beneficio del Grupo antes de impuestos difiere del importe te\u00f3ri<span class=\"_ _1\"></span>co que se habr\u00eda obtenido </span><span style=\"display:inherit;clear:left;\">empleando el tipo impositivo aplicable a los beneficios de las sociedades consolidadas como sigue: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Beneficio ante<span class=\"_ _1\"></span>s de impuestos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       103.332  </span><span style=\"display:inherit;clear:left;\">            (18.534) </span><span style=\"display:inherit;clear:left;\">Impuesto calculad<span class=\"_ _1\"></span>o al tipo impo<span class=\"_ _1\"></span>sitivo aplicab<span class=\"_ _1\"></span>le a los benefi<span class=\"_ _1\"></span>cios de la Socieda<span class=\"_ _1\"></span>d </span><span style=\"display:inherit;clear:left;\">dominante </span><span style=\"display:inherit;clear:left;\">         25.833  </span><span style=\"display:inherit;clear:left;\">               (4.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Efectos imposi<span class=\"_ _1\"></span>tivos de: </span><span style=\"display:inherit;clear:left;\">Resultados e<span class=\"_ _1\"></span>xentos de impues<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">           3.442  </span><span style=\"display:inherit;clear:left;\">                6.170 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gastos no ded<span class=\"_ _1\"></span>ucibles/Ingreso<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> no tributable<span class=\"_ _1\"></span>s a efecto<span class=\"_ _1\"></span>s fiscales </span><span style=\"display:inherit;clear:left;\">           1.540  </span><span style=\"display:inherit;clear:left;\">              17.443 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto gasto<span class=\"_ _1\"></span>s ampliaci\u00f3n de ca<span class=\"_ _b\"></span>pit<span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">1.934 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Efecto generado po<span class=\"_ _1\"></span>r diferencia<span class=\"_ _1\"></span> en tipos fis<span class=\"_ _1\"></span>cales en otros pa<span class=\"_ _1\"></span>\u00edses </span><span style=\"display:inherit;clear:left;\">           1.742  </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(921)</span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas fiscale<span class=\"_ _1\"></span>s para las que<span class=\"_ _1\"></span> no se ha recono<span class=\"_ _1\"></span>cido cr\u00e9dito <span class=\"_ _1\"></span>fiscal </span><span style=\"display:inherit;clear:left;\">         16.362  </span><span style=\"display:inherit;clear:left;\">              10.390 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ajuste hiperinflaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">889<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Aplicaci\u00f3n de base<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _1\"></span>s negativas </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(11)</span> </span><span style=\"display:inherit;clear:left;\">            (25.011) </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">         (8.129) </span><span style=\"display:inherit;clear:left;\">              12.513 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gasto por impuest<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">         43.602  </span><span style=\"display:inherit;clear:left;\">              15.950 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de los activos y pasivos por impuestos diferidos es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos por impuest<span class=\"_ _1\"></span>os diferidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a recuperar en m\u00e1<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">            364.486  </span><span style=\"display:inherit;clear:left;\">          284.111  </span><span style=\"display:inherit;clear:left;\">a <span class=\"ls0\">recuperar en meno<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span></span><span style=\"display:inherit;clear:left;\">4.979  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            125.296 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            369.465  </span><span style=\"display:inherit;clear:left;\">          409.407  </span><span style=\"display:inherit;clear:left;\">Pasivos por i<span class=\"_ _1\"></span>mpuestos difer<span class=\"_ _1\"></span>idos </span><span style=\"display:inherit;clear:left;\">a recuperar en m\u00e1<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">23.934  </span><span style=\"display:inherit;clear:left;\">            -  </span><span style=\"display:inherit;clear:left;\">a recuperar en meno<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">42.355  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            62.001  </span><span style=\"display:inherit;clear:left;\">66.289 </span><span style=\"display:inherit;clear:left;\">            62.001  </span><span style=\"display:inherit;clear:left;\">La reducci\u00f3n del pasivo a menos de 12 meses se ha visto afectada como cons<span class=\"_ _1\"></span>ecuencia de un retraso en la </span><span style=\"display:inherit;clear:left;\">entrega de la \u00faltima unidad del proyecto de Per\u00fa.  </span><span style=\"display:inherit;clear:left;\">El movimiento de los activos y de los pasivos por impuestos diferidos es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activo </span><span style=\"display:inherit;clear:left;\">Pasivo </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">            410.858  </span><span style=\"display:inherit;clear:left;\">              64.412 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en la cuenta de re<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">               (3.713)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               (2.033)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en patrimonio </span><span style=\"display:inherit;clear:left;\">                2.262  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(378)</span> </span><span style=\"display:inherit;clear:left;\">Saldo a 31 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2022 </span><span style=\"display:inherit;clear:left;\">            409.407  </span><span style=\"display:inherit;clear:left;\">              62.001 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en la cuenta de re<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">             (36.036)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(58)</span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en patrimonio </span><span style=\"display:inherit;clear:left;\">               (3.906)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                4.346 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo a 31 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 </span><span style=\"display:inherit;clear:left;\">            369.465  </span><span style=\"display:inherit;clear:left;\">              66.289 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los impuestos anticipados y diferidos son originados por los siguientes conceptos:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fiscale<span class=\"_ _1\"></span>s por base<span class=\"_ _1\"></span>s imponibles nega<span class=\"_ _1\"></span>tivas </span><span style=\"display:inherit;clear:left;\">87.948  </span><span style=\"display:inherit;clear:left;\">              90.571 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9dito fiscal por<span class=\"_ _1\"></span> l\u00edmite del 50% e<span class=\"_ _b\"></span>n <span class=\"_ _0\"></span>la compensa<span class=\"_ _1\"></span>ci\u00f3n de p\u00e9rdidas en<span class=\"_ _1\"></span> el consolidado </span><span style=\"display:inherit;clear:left;\">fiscal </span><span style=\"display:inherit;clear:left;\">49.791  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en filiales y e<span class=\"_ _1\"></span>stablecimiento<span class=\"_ _1\"></span>s permanen<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">153.545  </span><span style=\"display:inherit;clear:left;\">            258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Homogeneizaci\u00f3n<span class=\"_ _1\"></span> valorativa de pr<span class=\"_ _b\"></span>oyectos </span><span style=\"display:inherit;clear:left;\">31.580  </span><span style=\"display:inherit;clear:left;\">              14.524 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Reserva de cober<span class=\"_ _1\"></span>tura </span><span style=\"display:inherit;clear:left;\">944 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 4.850<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Impacto NIIF 15 <span class=\"_ _1\"></span>y NIIF 9 </span><span style=\"display:inherit;clear:left;\">1.433  </span><span style=\"display:inherit;clear:left;\">                 1.345<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">44.224  </span><span style=\"display:inherit;clear:left;\">              39.802 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">369.465  </span><span style=\"display:inherit;clear:left;\">            409.407 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> <span class=\"ff5\">Pasivos</span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-Diferencias te<span class=\"_ _1\"></span>mporales en pa\u00ed<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">61.237  </span><span style=\"display:inherit;clear:left;\">              58.264 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-Homogene<span class=\"_ _1\"></span>izaci\u00f3n valorativa de<span class=\"_ _1\"></span> proyectos<span class=\"_ _1\"></span> y otros </span><span style=\"display:inherit;clear:left;\">706 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 3.737<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">-Reserva de cobe<span class=\"_ _1\"></span>rtura </span><span style=\"display:inherit;clear:left;\">4.346  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">66.289  </span><span style=\"display:inherit;clear:left;\">              62.001 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por dife<span class=\"_ _0\"></span>rencias temporales <span class=\"_ _0\"></span>corresponden,<span class=\"_ _0\"></span> principalmente, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Per\u00fa <span class=\"_ _0\"></span>(31.548 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Kuwait </span><span style=\"display:inherit;clear:left;\">(10.807 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros). <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>diferido de <span class=\"_ _0\"></span>Kuwait <span class=\"_ _0\"></span>incluye<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>conceptos, e<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mporte que </span><span style=\"display:inherit;clear:left;\">se estima se derivar\u00e1 del proceso con la hacienda local e<span class=\"_ _0\"></span>n la inspecci\u00f3n en curso. </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurridas en filiales y establecimientos permanentes </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de este ep\u00edgrafe a 31 de diciembre de 202<span class=\"_ _0\"></span>3 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en filiales </span><span style=\"display:inherit;clear:left;\">            113.368  </span><span style=\"display:inherit;clear:left;\">            217.537 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en establecim<span class=\"_ _1\"></span>ientos permanen<span class=\"_ _b\"></span>tes<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">              40.177  </span><span style=\"display:inherit;clear:left;\">              40.778 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            153.545  </span><span style=\"display:inherit;clear:left;\">            258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El detalle de las <span class=\"ff7\">principales \u201cP\u00e9rdidas incurridas en filiales\u201d</span> es el<span class=\"_ _0\"></span> siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Canad\u00e1 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            125.296 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bolivia </span><span style=\"display:inherit;clear:left;\">              28.600  </span><span style=\"display:inherit;clear:left;\">              28.586 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">              22.110  </span><span style=\"display:inherit;clear:left;\">              22.110 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">UK<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">              21.908  </span><span style=\"display:inherit;clear:left;\">              21.110 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Portugal </span><span style=\"display:inherit;clear:left;\">                 8.525<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 7.975<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Om\u00e1n </span><span style=\"display:inherit;clear:left;\">              18.181  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">              14.044  </span><span style=\"display:inherit;clear:left;\">              12.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            113.368  </span><span style=\"display:inherit;clear:left;\">            217.537 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _1\"></span>liquidado <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>Canad\u00e1 <span class=\"_ _b\"></span>Inc, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>aplicados <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>generadas </span><span style=\"display:inherit;clear:left;\">por dicha sociedad revirti\u00e9ndose el impuesto diferido correspondiente. </span><span style=\"display:inherit;clear:left;\">El detalle de las principales \u201cP\u00e9rdidas incurridas en establecimientos permanentes\u201d es el siguiente:<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Argelia </span><span style=\"display:inherit;clear:left;\">              14.357  </span><span style=\"display:inherit;clear:left;\">              14.324 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Australia </span><span style=\"display:inherit;clear:left;\">                 4.843<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 4.837<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Finlandia </span><span style=\"display:inherit;clear:left;\">                 9.753<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 9.757<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Francia </span><span style=\"display:inherit;clear:left;\">                 8.136<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 7.876<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">3.088  </span><span style=\"display:inherit;clear:left;\">                 3.984<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">40.177  </span><span style=\"display:inherit;clear:left;\">              40.778 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _f\"> </span>activos <span class=\"_ _a\"> </span>por <span class=\"_ _f\"> </span>impuestos <span class=\"_ _a\"> </span>diferidos <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>reconocen <span class=\"_ _a\"> </span>en <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>medida <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>es <span class=\"_ _f\"> </span>probable <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>generaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">correspondiente beneficio fiscal a trav\u00e9s de beneficios fiscales futuros. </span><span style=\"display:inherit;clear:left;\">Las generaciones de lo<span class=\"_ _1\"></span>s activos por diferencias t<span class=\"_ _1\"></span>emporarias se han g<span class=\"_ _1\"></span>enerado, principalmente <span class=\"_ _1\"></span>entre los a\u00f1os 20<span class=\"_ _0\"></span>15 </span><span style=\"display:inherit;clear:left;\">a 2023. </span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se presenta desglose por zona geogr\u00e1fica de los cr\u00e9ditos fiscales por bases imponibles negativas </span></span><span style=\"display:inherit;clear:left;\">pendientes <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>compensaci\u00f3n <span class=\"_ _e\"> </span>activadas <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>impuestos <span class=\"_ _e\"> </span>anticipados </span><span style=\"display:inherit;clear:left;\">originados por p\u00e9rdidas incurridas en filiales y establecimientos permanentes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fisca<span class=\"_ _1\"></span>les por bases i<span class=\"_ _1\"></span>mponibles ne<span class=\"_ _1\"></span>gativas </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">69.554  </span><span style=\"display:inherit;clear:left;\">                69.249 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Polonia </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  7.396 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Chile </span><span style=\"display:inherit;clear:left;\">5.865  </span><span style=\"display:inherit;clear:left;\">                  7.070 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Arabia Saud\u00ed<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">11.126  </span><span style=\"display:inherit;clear:left;\">                  3.210 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">USA </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  2.322 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">1.403  </span><span style=\"display:inherit;clear:left;\">                  1.324 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">87.948  </span><span style=\"display:inherit;clear:left;\">                90.571 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9dito fiscal p<span class=\"_ _1\"></span>or l\u00edmite del<span class=\"_ _1\"></span> 50% en la compensac<span class=\"_ _1\"></span>i\u00f3n de p\u00e9rdida<span class=\"_ _b\"></span>s en el consolidado fiscal </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">49.791  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuestos ant<span class=\"_ _1\"></span>icipados por p\u00e9r<span class=\"_ _1\"></span>didas incurr<span class=\"_ _1\"></span>idas en filiales<span class=\"_ _1\"></span> y establec<span class=\"_ _1\"></span>imientos per<span class=\"_ _1\"></span>manentes </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">153.545  </span><span style=\"display:inherit;clear:left;\">              258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">291.284  </span><span style=\"display:inherit;clear:left;\">              348.886 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>Espa\u00f1a, Chi<span class=\"_ _1\"></span>le, <span class=\"_ _b\"></span>Arabia<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Saud\u00ed <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>USA <span class=\"_ _b\"></span>no <span class=\"_ _1\"></span>hay <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>l\u00edmite<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>temporal <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>aplicar <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>anticipados <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>deducirse </span><span style=\"display:inherit;clear:left;\">las b<span class=\"_ _0\"></span>ases imponibles negativas<span class=\"_ _0\"></span>, de <span class=\"_ _0\"></span>acuerdo con<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>legislaci\u00f3n vigente.<span class=\"_ _0\"></span> En <span class=\"_ _0\"></span>Polonia los cr\u00e9ditos <span class=\"_ _0\"></span>fiscales tienen <span class=\"_ _0\"></span>una </span><span style=\"display:inherit;clear:left;\">validez de 5 a\u00f1os. </span><span style=\"display:inherit;clear:left;\">Con efectos para los periodos impositivos <span class=\"_ _1\"></span>que se inicien en 2023, la di<span class=\"_ _1\"></span>sposici\u00f3n final 5 Tres de la Ley 28/2022,<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\">27 <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>diciembre, <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>est<span class=\"_ _1\"></span>ablecimiento <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>grav\u00e1menes <span class=\"_ _8\"> </span>te<span class=\"_ _0\"></span>mporales <span class=\"_ _d\"> </span>energ\u00e9tico <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">establecimientos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cr\u00e9<span class=\"_ _0\"></span>dito <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>crea <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>solidaridad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>randes </span><span style=\"display:inherit;clear:left;\">fortunas, <span class=\"_ _f\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>se <span class=\"_ _19\"> </span>modifican <span class=\"_ _f\"> </span>determinadas <span class=\"_ _f\"> </span>no<span class=\"_ _0\"></span>rmas <span class=\"_ _f\"> </span>tributarias, <span class=\"_ _19\"> </span>incorpora <span class=\"_ _f\"> </span>una <span class=\"_ _19\"> </span>nueva <span class=\"_ _f\"> </span>disposici\u00f3n <span class=\"_ _19\"> </span>adicional, <span class=\"_ _f\"> </span>la </span><span style=\"display:inherit;clear:left;\">decimoctava, <span class=\"_ _b\"></span>a la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>27/2014, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>27 <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>noviembre, <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>Impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _b\"></span>Socie<span class=\"_ _0\"></span><span class=\"ff7\">dades <span class=\"_ _b\"></span>(en ad<span class=\"_ _1\"></span>elante, <span class=\"_ _1\"></span>\u201cLIS\u201d), <span class=\"_ _b\"></span>incorpora </span></span><span style=\"display:inherit;clear:left;\">una medida de car\u00e1cter temporal por la que se limita el i<span class=\"_ _1\"></span>mporte de las bases imponibles negativas individuales de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _d\"> </span>una <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"> </span>entidades <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>integran <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>grupo <span class=\"_ _8\"> </span>fiscal <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Impuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _d\"> </span>Sociedades <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>50%. <span class=\"_ _d\"> </span>Como </span><span style=\"display:inherit;clear:left;\">consecuencia <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _6\"></span>adicional, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>generado <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">49.791 <span class=\"_ _0\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>imputar\u00e1 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _7\"></span>imponible <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ineal <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>10 <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>sin </span><span style=\"display:inherit;clear:left;\">que le aplique limitaci\u00f3n alguna adicional. </span><span style=\"display:inherit;clear:left;\">De acuerdo co<span class=\"_ _1\"></span>n las prev<span class=\"_ _1\"></span>isiones elaboradas por <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a Direcci\u00f3n, <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> estima <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>cr\u00e9ditos fiscales </span><span style=\"display:inherit;clear:left;\">e <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _0\"></span>anticipados <span class=\"_ _7\"></span>generados <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ucursales <span class=\"_ _0\"></span>/ <span class=\"_ _7\"></span>filiales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _0\"></span>Dominante, <span class=\"_ _7\"></span>tendr\u00e1 <span class=\"_ _0\"></span>lugar </span><span style=\"display:inherit;clear:left;\">en un <span class=\"_ _0\"></span>plazo de <span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>a\u00f1os, pues, entre <span class=\"_ _0\"></span>otras acciones, <span class=\"_ _0\"></span>hay un plan <span class=\"_ _0\"></span>previsto para l<span class=\"_ _0\"></span>iquidar dichas sucursales/filiales <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un periodo inferior, l\u00f3<span class=\"_ _1\"></span>gicamente supeditado al <span class=\"_ _1\"></span>cumplimiento de las <span class=\"_ _1\"></span>obligaciones contractuales y <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ercantiles de l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">sucursales/filiales. <span class=\"_ _6\"></span>En <span class=\"_ _7\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _7\"></span>sentido, <span class=\"_ _6\"></span>cab<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>destacar <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>conforme <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _6\"></span>previsto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>ha </span><span style=\"display:inherit;clear:left;\">tenido <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>TR <span class=\"_ _7\"></span>Canad\u00e1 <span class=\"_ _7\"></span>Inc <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tambi\u00e9n, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>previsto, <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>terializaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>fiscal </span><span style=\"display:inherit;clear:left;\">por importe <span class=\"_ _b\"></span>de 49.791 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _1\"></span>que, <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>a modificaci\u00f3n de <span class=\"_ _b\"></span>la LIS <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ndicada <span class=\"_ _1\"></span>anteriormente </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>sta <span class=\"_ _7\"></span>nota, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>imputar\u00e1 <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>base <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>mponible <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>lineal <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>10 <span class=\"_ _6\"></span>ejercicios, <span class=\"_ _7\"></span>sin <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>aplique </span><span style=\"display:inherit;clear:left;\">limitaci\u00f3n alguna adicional. </span><span style=\"display:inherit;clear:left;\">Las hip\u00f3tesis <span class=\"_ _b\"></span>uti<span class=\"_ _0\"></span>lizadas <span class=\"_ _1\"></span>en el <span class=\"_ _b\"></span>plan de recuperabilidad de<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>activos por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _1\"></span>se sustentan <span class=\"_ _1\"></span>tanto en <span class=\"_ _1\"></span>los </span><span style=\"display:inherit;clear:left;\">objetivos a <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>plazo comunicados <span class=\"_ _0\"></span>(esto es, <span class=\"_ _0\"></span>unos <span class=\"_ _0\"></span>9.000 millones d<span class=\"_ _0\"></span>e euros <span class=\"_ _0\"></span>de cartera, 5.0<span class=\"_ _0\"></span>00 millones <span class=\"_ _0\"></span>de euros </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _e\"> </span>ingresos <span class=\"_ _d\"> </span>anuales <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>encima <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>4% <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>margen), <span class=\"_ _e\"> </span>as\u00ed <span class=\"_ _d\"> </span>como <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _7\"></span>as <span class=\"_ _e\"> </span>pr<span class=\"_ _1\"></span>evisiones <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>basa <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">desembolso del <span class=\"_ _0\"></span>\u201cFondo de Apoyo a l<span class=\"_ _0\"></span>a Solvencia de Empresas <span class=\"_ _0\"></span>Estrat\u00e9gicas\u201d y la recuperaci\u00f3n <span class=\"_ _0\"></span>del nivel de v<span class=\"_ _0\"></span>entas </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>rentabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>expectativas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recuperaci\u00f3n <span class=\"_ _0\"></span>normalizada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>transici\u00f3n <span class=\"_ _0\"></span>energ\u00e9tica <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>tor, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>planificaci\u00f3n <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>adelante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>previo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>con </span><span style=\"display:inherit;clear:left;\">la Administraci\u00f3n <span class=\"_ _0\"></span>Tributaria Espa\u00f1ola) y<span class=\"_ _0\"></span> la entrada e<span class=\"_ _0\"></span>n vigor de <span class=\"_ _0\"></span>la segunda <span class=\"_ _0\"></span>parte del plan <span class=\"_ _0\"></span>Eficiencia, que identifica </span><span style=\"display:inherit;clear:left;\">oportunidades <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _1\"></span>sea <span class=\"_ _b\"></span>m\u00e1s efi<span class=\"_ _1\"></span>ciente. <span class=\"_ _b\"></span> En <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>ste <span class=\"_ _1\"></span>sentido, <span class=\"_ _b\"></span>tal <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>como pre<span class=\"_ _1\"></span>ve\u00eda <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>plan <span class=\"_ _1\"></span>elaborado <span class=\"_ _b\"></span>en 202<span class=\"_ _1\"></span>2, </span><span style=\"display:inherit;clear:left;\">cuyas hip\u00f3tesis son consistentes con las del plan de 2023, el<span class=\"_ _1\"></span> Grupo ha reducido sus activos por impuesto diferido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en un importe de 40 millones de euros, aproximadamente, al 31 de diciem<span class=\"_ _1\"></span>bre de 2023.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cabe destacar <span class=\"_ _0\"></span>que en el<span class=\"_ _0\"></span> caso base de<span class=\"_ _0\"></span>l ejercicio de <span class=\"_ _0\"></span>recuperabilidad de los activos <span class=\"_ _0\"></span>por impuesto diferido, <span class=\"_ _0\"></span>el Grupo </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _7\"></span>ha <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsiderado <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>reciente <span class=\"_ _0\"></span>sentencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Tribunal <span class=\"_ _7\"></span>Constitucional <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>donde <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>declaran <span class=\"_ _7\"></span>nulas <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>limitaciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">fijadas en el RD 3/2016 a la hora de aplicar las bases imponibles negativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sensibilidad <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>variables <span class=\"_ _0\"></span>cr\u00edticas <span class=\"_ _0\"></span>utilizadas <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _8\"></span>proyecciones, <span class=\"_ _6\"></span>principalmente <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>estimaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>proyec<span class=\"_ _0\"></span>tos <span class=\"_ _6\"></span>futuros, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsiderando </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _f\"> </span>di<span class=\"_ _0\"></span>stintos <span class=\"_ _f\"> </span>escenarios <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>relaci\u00f3n <span class=\"_ _f\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>los <span class=\"_ _19\"> </span>efectos <span class=\"_ _f\"> </span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _f\"> </span>citada <span class=\"_ _19\"> </span>sentencia <span class=\"_ _f\"> </span>del <span class=\"_ _19\"> </span>Tribunal </span><span style=\"display:inherit;clear:left;\">Constitucional, <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>tal <span class=\"_\"> </span>manera <span class=\"_\"> </span>que <span class=\"_\"> </span>a<span class=\"_ _1\"></span>un <span class=\"_\"> </span>ante <span class=\"_\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_\"> </span>reducci\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_\"> </span>25% <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>rentabilidad <span class=\"_ _e\"> </span>me<span class=\"_ _0\"></span>dia <span class=\"_\"> </span>e<span class=\"_ _1\"></span>sperada, <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">recuperabilidad de los activos por impuesto diferido tendr\u00eda lugar en un plazo inferior a 10 a\u00f1os. </span><span style=\"display:inherit;clear:left;\">El deta<span class=\"_ _0\"></span>lle de bases <span class=\"_ _0\"></span>imponibles negativas <span class=\"_ _0\"></span>acumuladas procedentes d<span class=\"_ _0\"></span>e filiales <span class=\"_ _0\"></span>sobre las q<span class=\"_ _0\"></span>ue no s<span class=\"_ _0\"></span>e h<span class=\"_ _7\"></span>an re<span class=\"_ _0\"></span>conocido </span><span style=\"display:inherit;clear:left;\">activos fiscales corresponde, fundamentalmente, a las siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Base </span><span style=\"display:inherit;clear:left;\">Cuota </span><span style=\"display:inherit;clear:left;\">Base </span><span style=\"display:inherit;clear:left;\">Cuota </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">157.076 </span><span style=\"display:inherit;clear:left;\">39.269 </span><span style=\"display:inherit;clear:left;\">157.076 </span><span style=\"display:inherit;clear:left;\">39.269 </span><span style=\"display:inherit;clear:left;\">Arabia Saud\u00ed<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">539.390 </span><span style=\"display:inherit;clear:left;\">107.878 </span><span style=\"display:inherit;clear:left;\">452.255 </span><span style=\"display:inherit;clear:left;\">90.451 </span><span style=\"display:inherit;clear:left;\">La direcci\u00f3n no considera su activaci\u00f3n a cierre del ejercicio <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> no poder estimar la fecha de su recuperaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _6\"></span>generad<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>operaciones <span class=\"_ _6\"></span>cargadas <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>abonadas<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">directamente contra patrimonio, adicionales a los detallados en el Estado del Resultado Gl<span class=\"_ _1\"></span>obal Consolidado<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2023 la <span class=\"_ _0\"></span>Audiencia <span class=\"_ _0\"></span>Nacional ha <span class=\"_ _0\"></span>notificado <span class=\"_ _0\"></span>las sentencias <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>favor de <span class=\"_ _0\"></span>T\u00e9cnicas Reunidas<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>omo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">matriz <span class=\"_ _e\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _e\"> </span>grupo <span class=\"_\"> </span>consolidado <span class=\"_ _e\"> </span>fiscal, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>11 <span class=\"_\"> </span>UTES <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>liquidaciones <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>Impuesto <span class=\"_ _e\"> </span>sobre </span><span style=\"display:inherit;clear:left;\">Sociedades correspondientes a los ejercicios 2008 <span class=\"_ _0\"></span>a 2011. El fallo de la Audiencia reconoce que la aplicaci\u00f3n por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas de la exenci\u00f3n del art\u00edculo 50.1 <span class=\"_ _1\"></span>del Texto Refundido de la Ley<span class=\"_ _1\"></span> del Impuesto sobre Sociedade<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">respecto del resultado de 11 UTEs a trav\u00e9s de las que operaba en el ex<span class=\"_ _0\"></span>tranjero era conforme a Derecho.  </span><span style=\"display:inherit;clear:left;\">Hasta <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>fecha, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>Tribu<span class=\"_ _1\"></span>nal <span class=\"_ _e\"> </span>S<span class=\"_ _1\"></span>upremo <span class=\"_ _d\"> </span>ha <span class=\"_ _e\"> </span>notificado <span class=\"_ _d\"> </span>once <span class=\"_ _e\"> </span>providencias <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inadmisi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rec<span class=\"_ _0\"></span>urso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>casaci\u00f3n </span><span style=\"display:inherit;clear:left;\">presentado <span class=\"_ _d\"> </span>por <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>abogac\u00eda <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Estado <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>estas<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>liquidaciones.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>Una<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>ellas <span class=\"_ _d\"> </span>es <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>dictada <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el </span><span style=\"display:inherit;clear:left;\">procedimiento <span class=\"_ _0\"></span>seguido contra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>calidad <span class=\"_ _0\"></span>de entidad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>del g<span class=\"_ _0\"></span>rupo de <span class=\"_ _0\"></span>consolidaci\u00f3n <span class=\"_ _0\"></span>fiscal, </span><span style=\"display:inherit;clear:left;\">que <span class=\"_\"> </span>es <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span>tidad <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>quien <span class=\"_\"> </span>se <span class=\"_\"> </span>le <span class=\"_\"> </span>l<span class=\"_ _1\"></span>iquidaba <span class=\"_\"> </span>la <span class=\"_\"> </span>deuda <span class=\"_ _e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>su <span class=\"_ _e\"> </span>to<span class=\"_ _0\"></span>talidad, <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_\"> </span>otras <span class=\"_\"> </span>se <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_\"> </span>con <span class=\"_\"> </span>los<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">procedimientos <span class=\"_ _6\"></span>seguidos <span class=\"_ _8\"></span>con <span class=\"_ _7\"></span><span class=\"ls8\">diez</span> <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>UTEs <span class=\"_ _6\"></span>regularizadas. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>actualidad, <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>espera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">notifique la providencia de inadmisi\u00f3n correspondiente a la \u00fanica UTE restante. </span><span style=\"display:inherit;clear:left;\">Ante <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Tri<span class=\"_ _0\"></span>bunal <span class=\"_ _7\"></span>Supremo <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>caben <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>recursos, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>considerar <span class=\"_ _6\"></span>cerrada <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">inspecci\u00f3n del impuesto sobre sociedades de los a\u00f1os 2008 a 2011. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>julio<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2017 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>inici\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inspecci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>2012 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>2014 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">ejercicios 2014 a 2015 para el resto de los impuestos. </span><span style=\"display:inherit;clear:left;\">Derivado de<span class=\"_ _0\"></span> la inspecci\u00f3n de<span class=\"_ _0\"></span> los ejercicios 2012<span class=\"_ _0\"></span>-2014 e<span class=\"_ _0\"></span>xisten una serie de<span class=\"_ _0\"></span> puntos en m<span class=\"_ _0\"></span>ateria del impuesto s<span class=\"_ _0\"></span>obre </span><span style=\"display:inherit;clear:left;\">sociedades <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span>bjeto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>actas <span class=\"_ _b\"></span>firmadas <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>disconformidad, <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dichas <span class=\"_ _b\"></span>actas <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>disconformidad </span><span style=\"display:inherit;clear:left;\">asciende <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>el ejercicio <span class=\"_ _b\"></span>2012 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3.566 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(7<span class=\"_ _0\"></span>44 <span class=\"_ _b\"></span>miles de <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _b\"></span>correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ntereses), <span class=\"_ _b\"></span>mientras </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span>2013 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2014 <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>actas <span class=\"_ _7\"></span>conten\u00edan <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>propuesta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.002 </span><span style=\"display:inherit;clear:left;\">miles de <span class=\"_ _1\"></span>euros (833 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros correspond<span class=\"_ _1\"></span>ientes a <span class=\"_ _1\"></span>intereses<span class=\"_ _0\"></span>). Adi<span class=\"_ _1\"></span>cionalmente, la <span class=\"_ _1\"></span>Sociedad recibi\u00f3 <span class=\"_ _1\"></span>propuestas </span><span style=\"display:inherit;clear:left;\">de sanci\u00f3n para los ejercicios 2012 y 2013 a 2014 por importe de 1,2 y 1,6 millones de euros, respectiva<span class=\"_ _1\"></span>mente.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _b\"></span>recurri\u00f3 <span class=\"_ _b\"></span>ante <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>TEAC <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>anteriores <span class=\"_ _1\"></span>propuestas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>disconformidad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>anci\u00f3n <span class=\"_ _b\"></span>y, <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>3 <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>febrero </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>el TEAC <span class=\"_ _0\"></span>notific\u00f3 <span class=\"_ _0\"></span>dos resoluciones <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>as propuestas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>disconformidad, estimando <span class=\"_ _0\"></span>\u00edntegramente los </span><span style=\"display:inherit;clear:left;\">citados acuerdos de <span class=\"_ _0\"></span>disconformidad impugnados y, dos resoluciones s<span class=\"_ _0\"></span>obre las propuestas de sanci\u00f3n, <span class=\"_ _0\"></span>una por la </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>confirma <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mposici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>anci\u00f3n <span class=\"_ _6\"></span>correspondiente <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>2012, <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>otra <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>desestima </span><span style=\"display:inherit;clear:left;\">parcialmente la sanci\u00f3n <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>a los ejercicios 2013 <span class=\"_ _0\"></span>a 2014, lo q<span class=\"_ _0\"></span>ue supone una reducci\u00f3n <span class=\"_ _0\"></span>de la sanci\u00f3n </span><span style=\"display:inherit;clear:left;\">de 0,455 millones de euros. </span><span style=\"display:inherit;clear:left;\">Las anteriores <span class=\"_ _b\"></span>decisiones del <span class=\"_ _1\"></span>TEAC fueron <span class=\"_ _1\"></span>nuevamente <span class=\"_ _1\"></span>recurridas <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>de marzo <span class=\"_ _b\"></span>de 2022, e<span class=\"_ _1\"></span>n v\u00eda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">contencioso-administrativa ante la AN, estando todas a la fecha pendientes de votaci\u00f3n y pronunciamiento.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">En opini\u00f3n de la <span class=\"_ _1\"></span>Direcci\u00f3n de la <span class=\"_ _1\"></span>Sociedad Dominante y sus a<span class=\"_ _1\"></span>sesores fiscales se concluye q<span class=\"_ _1\"></span>ue no es probable <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>actas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recurridas ante <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>AN <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>satisfacer, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>provisi\u00f3n </span><span style=\"display:inherit;clear:left;\">alguna por estos conceptos. </span><span style=\"display:inherit;clear:left;\">Acuerdo Previo de Valoraci\u00f3n </span><span style=\"display:inherit;clear:left;\">Con el <span class=\"_ _b\"></span>fin de <span class=\"_ _1\"></span>alinear la <span class=\"_ _b\"></span>pol\u00edtica de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>recios <span class=\"_ _1\"></span>de tr<span class=\"_ _1\"></span>ansferencia de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo con <span class=\"_ _b\"></span>los est\u00e1ndares <span class=\"_ _1\"></span>establecidos p<span class=\"_ _1\"></span>or la <span class=\"_ _1\"></span>OCDE </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Proyecto <span class=\"_ _e\"> </span>BEPS <span class=\"_ _e\"> </span>(Bas<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>Erosion <span class=\"_ _e\"> </span>and <span class=\"_ _e\"> </span>Profit <span class=\"_ _e\"> </span>Shifting) <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>construir <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>confianza <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>mejorar <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">entendimiento co<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>Administraci\u00f3n Tributaria espa\u00f1ola, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>ha suscrito <span class=\"_ _0\"></span>un APA <span class=\"_ _0\"></span>de pre<span class=\"_ _0\"></span>cios transferencia <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">24 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>2022. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>APA <span class=\"_ _0\"></span>(Advance <span class=\"_ _0\"></span>Price <span class=\"_ _7\"></span>Agreement) <span class=\"_ _0\"></span>cubre <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>015 <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>2026 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incorpora </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _7\"></span>EPC s<span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>socios, <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>define, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realizan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">proyecto, <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>contribuci\u00f3n <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>resultado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cada <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>intervinientes. <span class=\"_ _e\"> </span>Dicho <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _e\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>sido </span><span style=\"display:inherit;clear:left;\">considerado por la Direcci\u00f3n del Grupo dentro de las estimaciones de flujo de caja. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>presente <span class=\"_ _e\"> </span>APA <span class=\"_ _d\"> </span>tiene <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>objeto <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>distribuci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _d\"> </span>entre <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>ac<span class=\"_ _0\"></span>t\u00faan <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>centros </span><span style=\"display:inherit;clear:left;\">operativos del Grupo, que participan en la ejecuci\u00f3n de proyectos EPC y EPCm fuera de E<span class=\"_ _1\"></span>spa\u00f1a. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de la contribuci\u00f3n a cad<span class=\"_ _0\"></span>a entidad permite distribuir el resultado entre las entidades que participan en el </span><span style=\"display:inherit;clear:left;\">EPC <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>EPCm <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rango d<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>alores. <span class=\"_ _0\"></span>Se considera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aportaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>forman </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>del <span class=\"_\"> </span>corporativo <span class=\"_\"> </span>y <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>c<span class=\"_ _1\"></span>entros <span class=\"_\"> </span>operativos <span class=\"_\"> </span>offshore <span class=\"_\"> </span>(entidades <span class=\"_\"> </span>offshore) <span class=\"_\"> </span>sigue <span class=\"_\"> </span>el <span class=\"_\"> </span>principio <span class=\"_\"> </span>de <span class=\"_\"> </span>plena </span><span style=\"display:inherit;clear:left;\">competencia si se destinan entre el 70% y el 80% de los resultados de cada pro<span class=\"_ _1\"></span>yecto. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>aportaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>forman <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>entros <span class=\"_ _7\"></span>operativos <span class=\"_ _7\"></span>on<span class=\"_ _0\"></span>shore <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">principio de plena competencia si se destina entre el 20% y el 30% de los resultados de cada proyecto. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto sobre el Valor A\u00f1adido </span><span style=\"display:inherit;clear:left;\">En junio <span class=\"_ _0\"></span>de 2013, <span class=\"_ _0\"></span>la Agencia Trib<span class=\"_ _0\"></span>utaria espa\u00f1ola comunic\u00f3 a<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad el <span class=\"_ _0\"></span>inicio de <span class=\"_ _0\"></span>actuaciones inspectoras del </span><span style=\"display:inherit;clear:left;\">impuesto sobre el IVA de los ejercicios 2009 a 2011 prorroga<span class=\"_ _1\"></span>bles a los ejercicios 2012 y 2013.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Para los <span class=\"_ _0\"></span>ejercicios 2009 y 2<span class=\"_ _0\"></span>011 la Sociedad re<span class=\"_ _0\"></span>cibi\u00f3 una propuesta de l<span class=\"_ _0\"></span>iquidaci\u00f3n de 1,26 <span class=\"_ _0\"></span>millones de euros <span class=\"_ _0\"></span>y una </span><span style=\"display:inherit;clear:left;\">propuesta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>sanci\u00f3n de <span class=\"_ _b\"></span>0,445 <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _b\"></span>de eur<span class=\"_ _1\"></span>os, <span class=\"_ _1\"></span>ambos <span class=\"_ _b\"></span>incluidos intere<span class=\"_ _1\"></span>ses, <span class=\"_ _1\"></span>mientras <span class=\"_ _b\"></span>que para <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>jercicios <span class=\"_ _b\"></span>2012 </span><span style=\"display:inherit;clear:left;\">y 2013 reci<span class=\"_ _1\"></span>bi\u00f3 una prop<span class=\"_ _1\"></span>uesta de liquidaci\u00f3n que<span class=\"_ _1\"></span> reconoc\u00eda <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>de reembolsar <span class=\"_ _1\"></span>a la S<span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>ciedad 0,664 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>solicitud <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>1.5<span class=\"_ _0\"></span>39 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>lones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>propuesta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>sanci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>0,372 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">euros. </span><span style=\"display:inherit;clear:left;\">Contra <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ante<span class=\"_ _0\"></span>riores <span class=\"_ _8\"></span>propuestas <span class=\"_ _8\"></span>TRSA <span class=\"_ _8\"></span>interpuso <span class=\"_ _8\"></span>demandas <span class=\"_ _8\"> </span>ante <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>TEAC, <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuales <span class=\"_ _8\"> </span>fueron <span class=\"_ _8\"> </span>desestimadas <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">posteriormente <span class=\"_ _e\"> </span>recurridas <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>TRSA <span class=\"_ _e\"> </span>ante <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>AN. <span class=\"_ _e\"> </span>En <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>eno <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>recurso <span class=\"_ _e\"> </span>contencioso-administrativo <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">ejercicios 2009 <span class=\"_ _1\"></span>y 2011, <span class=\"_ _1\"></span>TRSA solicit\u00f3 <span class=\"_ _1\"></span>la suspen<span class=\"_ _1\"></span>si\u00f3n del pago<span class=\"_ _1\"></span> de la <span class=\"_ _b\"></span>deu<span class=\"_ _0\"></span>da d<span class=\"_ _1\"></span>erivada del a<span class=\"_ _1\"></span>cuerdo de l<span class=\"_ _1\"></span>iquidaci\u00f3n y <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>sa<span class=\"_ _0\"></span>nci\u00f3n, <span class=\"_ _b\"></span>no <span class=\"_ _1\"></span>obstante, <span class=\"_ _b\"></span>la so<span class=\"_ _1\"></span>licitud <span class=\"_ _1\"></span>fue <span class=\"_ _b\"></span>desestimada <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>AN, <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"></span>procedi\u00f3 <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>ingreso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ambos </span><span style=\"display:inherit;clear:left;\">importes. <span class=\"_ _7\"></span>Por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>parte, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seno <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>recurso c<span class=\"_ _0\"></span>ontencioso<span class=\"_ _0\"></span>-administrativo <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>2012 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>013, <span class=\"_ _0\"></span>TRSA </span><span style=\"display:inherit;clear:left;\">solicit\u00f3 la suspensi\u00f3n del pago de la deuda, la cual fue aceptada por la AN. </span><span style=\"display:inherit;clear:left;\">El 29 <span class=\"_ _b\"></span>de junio <span class=\"_ _b\"></span>de 2022 se <span class=\"_ _b\"></span>notific\u00f3 sent<span class=\"_ _1\"></span>encia de <span class=\"_ _b\"></span>la AN de<span class=\"_ _1\"></span> los <span class=\"_ _b\"></span>a\u00f1os 2012 <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>13 <span class=\"_ _1\"></span>parcialmente <span class=\"_ _1\"></span>estimatoria del <span class=\"_ _b\"></span>recurso </span><span style=\"display:inherit;clear:left;\">interpuesto por <span class=\"_ _1\"></span>TRSA<span class=\"ls17\">. E</span>n particular, <span class=\"_ _1\"></span>la sentencia <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onfirmaba <span class=\"_ _1\"></span>el acuerdo <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>iquidaci\u00f3n, pero <span class=\"_ _1\"></span>anulaba la impo<span class=\"_ _1\"></span>sici\u00f3n </span><span style=\"display:inherit;clear:left;\">de la sanci\u00f3n <span class=\"_ _1\"></span>de 0,372 m<span class=\"_ _1\"></span>illones de euro<span class=\"_ _1\"></span>s.<span class=\"_ _0\"></span> Frente a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>misma, el pasado 13 <span class=\"_ _1\"></span>de septiembre d<span class=\"_ _1\"></span>e 2022 TRSA present<span class=\"_ _1\"></span>\u00f3 </span><span style=\"display:inherit;clear:left;\">escrito de preparaci\u00f3n del recurso de casaci\u00f3n en lo que a la confirmaci\u00f3n del acuerdo de liquidaci\u00f3n se refiere<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En e<span class=\"_ _1\"></span>ste se<span class=\"_ _1\"></span>ntido, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>pasado 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Tribunal <span class=\"_ _b\"></span>Supremo notific\u00f3 <span class=\"_ _b\"></span>providencia de<span class=\"_ _1\"></span> ina<span class=\"_ _1\"></span>dmisi\u00f3n <span class=\"_ _1\"></span>del re<span class=\"_ _1\"></span>curso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>casaci\u00f3n, <span class=\"_ _b\"></span>por lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sentencia de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>AN es <span class=\"_ _b\"></span>firme. <span class=\"_ _1\"></span>No <span class=\"_ _b\"></span>obstante, d<span class=\"_ _1\"></span>ado <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>liquidaci\u00f3n n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>arrojaba </span><span style=\"display:inherit;clear:left;\">cantidad alguna a ingresar, la sociedad no tendr\u00e1 que realizar ning\u00fan pago. </span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>27 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>notific\u00f3 <span class=\"_ _0\"></span>sentencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la AN <span class=\"_ _7\"></span>parcialmente estimatoria <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>recurso <span class=\"_ _0\"></span>interpuesto </span><span style=\"display:inherit;clear:left;\">por TRSA para <span class=\"_ _0\"></span>el procedimiento de los a\u00f1os 2009 a 20<span class=\"_ _0\"></span>11, <span class=\"_ _0\"></span><span class=\"lse\">la</span> cual anulaba en su totalidad el <span class=\"_ _0\"></span>acuerdo sancionador </span><span style=\"display:inherit;clear:left;\">y anulaba parcialmente el acuerdo de liquidaci\u00f3n en 0,144 millones de euros.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>sentencia de<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> AN <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los ej<span class=\"_ _0\"></span>ercicios 2009 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2011 es<span class=\"_ _0\"></span> firme, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>notificado d<span class=\"_ _0\"></span>ecreto de <span class=\"_ _0\"></span>firmeza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>4 d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">octubre de <span class=\"_ _1\"></span>2023, <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>st\u00e1ndose e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>actualidad a <span class=\"_ _1\"></span>la espera <span class=\"_ _b\"></span>de que <span class=\"_ _1\"></span>la Admi<span class=\"_ _1\"></span>nistraci\u00f3n tributari<span class=\"_ _1\"></span>a ejecute <span class=\"_ _b\"></span>la sentencia d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _e\"> </span>AN <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>devuelv<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>TRSA<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cantidades <span class=\"_ _e\"> </span>ingresadas <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>conceptos <span class=\"_\"> </span>a<span class=\"_ _1\"></span>nulados <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>AN, <span class=\"_ _d\"> </span>j<span class=\"_ _0\"></span>unto <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>los </span><span style=\"display:inherit;clear:left;\">correspondientes intereses de demora. </span><span style=\"display:inherit;clear:left;\">Otros impuestos </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _0\"></span>consecuencia de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inspecci\u00f3n ab<span class=\"_ _0\"></span>ierta el <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio de <span class=\"_ _0\"></span>2017 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>2014 <span class=\"_ _0\"></span>a 2015<span class=\"_ _0\"></span> (ambos <span class=\"_ _0\"></span>incluidos) </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>para el <span class=\"_ _b\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>impuestos, <span class=\"_ _b\"></span>varios punt<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>uedaron <span class=\"_ _b\"></span>sujetos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a actas <span class=\"_ _b\"></span>firmadas e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>isconformidad<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>3.573 <span class=\"_ _8\"></span>millones <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>incluyendo <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>y, <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>propuesta <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>sanci\u00f3n <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>1,6 </span><span style=\"display:inherit;clear:left;\">millones de euros.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>4 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>abril <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>notific\u00f3 <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>re<span class=\"_ _1\"></span>soluci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_\"> </span>TEAC <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nfirmaba <span class=\"_ _e\"> </span>pr\u00e1cticamente <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>su <span class=\"_ _e\"> </span>totalidad <span class=\"_\"> </span>l<span class=\"_ _b\"></span>a </span><span style=\"display:inherit;clear:left;\">regularizaci\u00f3n <span class=\"_ _0\"></span>contenida <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>acuerdos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>sanci\u00f3n. <span class=\"_ _7\"></span>Frente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>dicha <span class=\"_ _0\"></span>resoluci\u00f3n, <span class=\"_ _7\"></span>TRSA <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>terpuso <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">pasado 29 de mayo de 2023 recurso contencioso-administrativo ante la AN. </span><span style=\"display:inherit;clear:left;\">El pasado <span class=\"_ _b\"></span>12 de <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>023 <span class=\"_ _1\"></span>se entreg\u00f3 <span class=\"_ _b\"></span>a TRSA e<span class=\"_ _1\"></span>l e<span class=\"_ _1\"></span>xpediente admi<span class=\"_ _1\"></span>nistrativo <span class=\"_ _1\"></span>con plazo <span class=\"_ _b\"></span>para formalizar <span class=\"_ _1\"></span>demanda.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>obstante, <span class=\"_ _7\"></span>dado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>expediente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>encontraba <span class=\"_ _6\"></span>incompleto, <span class=\"_ _7\"></span>TRSA <span class=\"_ _7\"></span>solicit\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compleci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>expediente, <span class=\"_ _7\"></span>lo </span><span style=\"display:inherit;clear:left;\">que supuso la suspensi\u00f3n del plazo para formalizar demanda. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>pasado <span class=\"_\"> </span>28 <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>septiembre <span class=\"_\"> </span>de <span class=\"_\"> </span>2023 <span class=\"_\"> </span>se <span class=\"_\"> </span>entreg\u00f3 <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>nu<span class=\"_ _1\"></span>evo <span class=\"_\"> </span>el <span class=\"_\"> </span>expediente <span class=\"_\"> </span>a<span class=\"_ _0\"></span>dministrativo <span class=\"_\"> </span>a <span class=\"_\"> </span>TRSA <span class=\"_\"> </span>para <span class=\"_\"> </span>la </span><span style=\"display:inherit;clear:left;\">formalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>demanda, <span class=\"_ _0\"></span>habiendo <span class=\"_ _0\"></span>presentado <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misma <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>pasado <span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>octubre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>actualidad </span><span style=\"display:inherit;clear:left;\">se est\u00e1 a la espera de que el Abogado del Estado presente su escrito de contestaci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>y su<span class=\"_ _0\"></span>s asesores <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>concluido que <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>improbable que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tenga que <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>ci<span class=\"_ _0\"></span>tadas <span class=\"_ _d\"> </span>certificaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>sanciones, <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>re<span class=\"_ _0\"></span>alizado <span class=\"_ _d\"> </span>provisi\u00f3n <span class=\"_ _d\"> </span>alguna <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>estos </span><span style=\"display:inherit;clear:left;\">conceptos. </span><span style=\"display:inherit;clear:left;\">El detalle de los ejercicios abiertos a inspecci\u00f3n es el siguiente: </span><span style=\"display:inherit;clear:left;\">Impuesto  </span><span style=\"display:inherit;clear:left;\">Ejercicios </span><span style=\"display:inherit;clear:left;\">Impuesto sobre So<span class=\"_ _1\"></span>ciedades </span><span style=\"display:inherit;clear:left;\">2015<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre el<span class=\"_ _1\"></span> Valor A\u00f1adido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2016<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre la<span class=\"_ _1\"></span> Renta de las<span class=\"_ _1\"></span> Personas F\u00edsicas </span><span style=\"display:inherit;clear:left;\">2016<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros tributos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">\u00daltimos 4 ejerci<span class=\"_ _1\"></span>cios </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsecuencia, <span class=\"_ _b\"></span>entre <span class=\"_ _1\"></span>otras, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>osibles <span class=\"_ _b\"></span>interpretaciones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _1\"></span>vigente, <span class=\"_ _b\"></span>podr\u00edan </span><span style=\"display:inherit;clear:left;\">surgir <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _0\"></span>adicionales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>inspecci\u00f3n. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>todo <span class=\"_ _0\"></span>caso, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _8\"></span>consideran <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>dichos <span class=\"_ _8\"> </span>pasivos, <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>producirse, <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>afecta<span class=\"_ _0\"></span>r\u00edan <span class=\"_ _6\"></span>significativamente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas. </span><span style=\"display:inherit;clear:left;\">Pilar Dos Impuesto m\u00ednimo Global </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>14 de <span class=\"_ _16\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>2021, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Marco <span class=\"_ _1\"></span>Inclusivo <span class=\"_ _b\"></span>sobre <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>iniciativa <span class=\"_ _b\"></span>contra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>erosi\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>imp<span class=\"_ _0\"></span>onible <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>traslado </span><span style=\"display:inherit;clear:left;\">de beneficios de la OCDE y el G-<span class=\"ff7\">20 public\u00f3 las Normas Modelo relativas a Pilar Dos (\u201clas Normas\u201d). </span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>configuran <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>didas <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>internacionales <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>persiguen <span class=\"_ _0\"></span>limitar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>competencia </span><span style=\"display:inherit;clear:left;\">fiscal entre los distintos sis<span class=\"_ _0\"></span>temas que gravan los beneficios empresariales; ello mediante el<span class=\"_ _0\"></span> establecimiento de un </span><span style=\"display:inherit;clear:left;\">nivel <span class=\"_ _7\"></span>m\u00ednimo <span class=\"_ _6\"></span>global <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>imposici\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _6\"></span>grupos <span class=\"_ _7\"></span>multinacionales <span class=\"_ _7\"></span>que, <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>t\u00e9rminos <span class=\"_ _6\"></span>generales, <span class=\"_ _7\"></span>tengan <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">importe neto de la cifra de negocios consolidado igual o superior a 750 millones de euros. </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _0\"></span>respecto, <span class=\"_ _0\"></span>las Normas <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>nivel m\u00ednimo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>15%. As<span class=\"_ _0\"></span>\u00ed, los <span class=\"_ _0\"></span>grupos <span class=\"_ _0\"></span>afectados <span class=\"_ _0\"></span>deben </span><span style=\"display:inherit;clear:left;\">calcular <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>tipo <span class=\"_ _6\"></span>impositivo <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>jurisdicci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>operan, <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>reglas <span class=\"_ _6\"></span>espec\u00edficas </span><span style=\"display:inherit;clear:left;\">previstas <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>Normas <span class=\"_ _8\"></span>Modelo. <span class=\"_ _6\"></span>En <span class=\"_ _8\"></span>aquellas <span class=\"_ _6\"></span>jurisdicciones <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _6\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>15%, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>grupos </span><span style=\"display:inherit;clear:left;\">habr\u00e1n de<span class=\"_ _1\"></span> satisfacer <span class=\"_ _b\"></span>un impue<span class=\"_ _1\"></span>sto adi<span class=\"_ _1\"></span>cional corr<span class=\"_ _1\"></span>espondiente <span class=\"_ _1\"></span>al d<span class=\"_ _1\"></span>iferencial <span class=\"_ _1\"></span>entre el<span class=\"_ _1\"></span> ti<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>impositivo <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>calculado </span><span style=\"display:inherit;clear:left;\">para la jurisdicci\u00f3n en cuesti\u00f3n y el citado 15%.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _7\"></span>parte, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>adopt\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Directiva <span class=\"_ _6\"></span>2022/2523 <span class=\"_ _6\"></span>(\u201cla <span class=\"_ _7\"></span>Directiva\u201d), <span class=\"_ _6\"></span>incorporando <span class=\"_ _6\"></span>esta </span><span style=\"display:inherit;clear:left;\">iniciativa <span class=\"_ _b\"></span>al <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>arco <span class=\"_ _b\"></span>legal <span class=\"_ _16\"></span>europeo. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>Directiva <span class=\"_ _b\"></span>recoge, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>algunas <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>xcepciones, <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>contenido <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Normas <span class=\"_ _16\"></span>M<span class=\"_ _0\"></span>odelo </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>se\u00f1ala co<span class=\"_ _1\"></span>mo fe<span class=\"_ _1\"></span>cha l\u00ed<span class=\"_ _1\"></span>mite p<span class=\"_ _1\"></span>ara su <span class=\"_ _b\"></span>transposici\u00f3n por<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>stados <span class=\"_ _1\"></span>miembros <span class=\"_ _1\"></span>el 3<span class=\"_ _1\"></span>1 d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iciembre d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2023. A<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>imismo, </span><span style=\"display:inherit;clear:left;\">prev\u00e9 que las disposiciones correspondientes han de aplicar a los ejercicios iniciados a partir de dicha f<span class=\"_ _1\"></span>echa.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>formulaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales consolidadas, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transposici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Directiva <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>spa\u00f1ola <span class=\"_ _7\"></span>a\u00fan <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _6\"></span>No <span class=\"_ _7\"></span>obstante, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>l\u00ednea <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>establecido <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>Anteproyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ley, </span><span style=\"display:inherit;clear:left;\">sometido <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>tr\u00e1mite <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>informaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p\u00fablica <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>espera <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>tenga <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>fectos <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _8\"></span>los </span><span style=\"display:inherit;clear:left;\">per\u00edodos impositivos que se inici<span class=\"_ _0\"></span>en a partir del 31 de d<span class=\"_ _0\"></span>iciembre de 2023 y, por tanto, en c<span class=\"_ _0\"></span>uanto respecta al Grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, a partir del pr\u00f3ximo ejercicio iniciado el 1 de enero de 2024. </span><span style=\"display:inherit;clear:left;\">Asimismo, cabe <span class=\"_ _1\"></span>se\u00f1alar que <span class=\"_ _1\"></span>la legislaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orrespondiente a <span class=\"_ _b\"></span>Pil<span class=\"_ _0\"></span>ar Dos <span class=\"_ _1\"></span>ha sido <span class=\"_ _1\"></span>ya adoptada <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> otras <span class=\"_ _b\"></span>j<span class=\"_ _0\"></span>urisdicciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">donde <span class=\"_ _b\"></span>opera <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo. <span class=\"_ _b\"></span>Sin <span class=\"_ _b\"></span>embargo, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>jurisdicciones <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _16\"></span>re<span class=\"_ _0\"></span>levancia <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>Grupo, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>egislaci\u00f3n <span class=\"_ _16\"></span>contin\u00faa </span><span style=\"display:inherit;clear:left;\">pendiente <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>aprobaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>no <span class=\"_ _7\"></span>hay<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>certeza, <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>elaboraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _6\"></span>sobre <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>dicha </span><span style=\"display:inherit;clear:left;\">aprobaci\u00f3n suceder\u00e1 <span class=\"_ _b\"></span>y, en su <span class=\"_ _b\"></span>caso, cu\u00e1l ser<span class=\"_ _1\"></span>\u00e1 la <span class=\"_ _b\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>efectos de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a l<span class=\"_ _1\"></span>egislaci\u00f3n res<span class=\"_ _1\"></span>ultante. Ello <span class=\"_ _b\"></span>con la e<span class=\"_ _1\"></span>xcepci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>Espa\u00f1a donde, <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>ya hemos <span class=\"_ _0\"></span>indicado, <span class=\"_ _0\"></span>la expectativa <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>la l<span class=\"_ _0\"></span>egislaci\u00f3n sea <span class=\"_ _0\"></span>efectiva a <span class=\"_ _0\"></span>partir <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2024.<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A cierre <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _1\"></span>2023, e<span class=\"_ _1\"></span>l Grupo e<span class=\"_ _1\"></span>st\u00e1 evaluando su <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xposici\u00f3n a <span class=\"_ _b\"></span>la legislaci\u00f3n relativa <span class=\"_ _b\"></span>a Pilar Dos u<span class=\"_ _1\"></span>na vez <span class=\"_ _1\"></span>\u00e9sta </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>vigor. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>elaboraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _0\"></span>cuentas, <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>evaluaci\u00f3n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>llevado <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cabo <span class=\"_ _0\"></span>principalmente </span><span style=\"display:inherit;clear:left;\">sobre <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>an\u00e1lisis <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Puerto<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Seguro <span class=\"_ _d\"> </span>Transitorio <span class=\"_ _d\"> </span>previsto <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>OCDE,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontemplado <span class=\"_ _d\"> </span>asimismo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">Anteproyecto de Ley mencionado anteriormente.  </span><span style=\"display:inherit;clear:left;\">Como resultado de <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>an\u00e1lisis preliminar, <span class=\"_ _1\"></span>el Grupo e<span class=\"_ _1\"></span>stima que l<span class=\"_ _1\"></span>a mayor\u00eda <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>jurisdicciones pueden <span class=\"_ _1\"></span>acogerse<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a alguno de <span class=\"_ _1\"></span>los tres t<span class=\"_ _1\"></span>ests previstos por e<span class=\"_ _1\"></span>l citado Puer<span class=\"_ _1\"></span>to Seguro <span class=\"_ _1\"></span>y que, por <span class=\"_ _1\"></span>tanto, no ha<span class=\"_ _1\"></span>br\u00edan de devengar I<span class=\"_ _1\"></span>mpuesto </span><span style=\"display:inherit;clear:left;\">Complementario <span class=\"_ _8\"></span>alguno. <span class=\"_ _8\"></span>Respe<span class=\"_ _0\"></span>cto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>quellas <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>abe <span class=\"_ _8\"></span>acoger <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>mismo, <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>anticipa <span class=\"_ _8\"></span>una </span><span style=\"display:inherit;clear:left;\">exposici\u00f3n significativa <span class=\"_ _0\"></span>al Impuesto Complementario que p<span class=\"_ _0\"></span>udiera derivar de <span class=\"_ _0\"></span>Pilar Dos una vez<span class=\"_ _0\"></span> la legislaci\u00f3n entre </span><span style=\"display:inherit;clear:left;\">en vigor.  </span><span style=\"display:inherit;clear:left;\">Cabe, asimismo, destacar q<span class=\"_ _1\"></span>ue el Grupo co<span class=\"_ _1\"></span>ntin\u00faa monitoreando <span class=\"_ _1\"></span>los desarrollos legislativos <span class=\"_ _1\"></span>que se van <span class=\"_ _1\"></span>sucediendo </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>risdicciones <span class=\"_ _0\"></span>donde <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>preparando <span class=\"_ _7\"></span>sus <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocedimientos <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>poder </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">dar el cumplimiento debido a las obligaciones que deriven de Pilar Dos.</span></span>  </span><span style=\"display:inherit;clear:left;\">27.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span>s por acci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)  <span class=\"_ _4c\"> </span>B\u00e1sicas </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>b\u00e1sicas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>vidiendo <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>beneficio <span class=\"_ _7\"></span>atribuible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>accionistas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">entre el <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>ponderado <span class=\"_ _b\"></span>de a<span class=\"_ _1\"></span>cciones <span class=\"_ _1\"></span>ordinarias <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ci<span class=\"_ _0\"></span>rculaci\u00f3n <span class=\"_ _b\"></span>durante el <span class=\"_ _b\"></span>ejercicio, <span class=\"_ _1\"></span>excluidas la<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>acciones </span><span style=\"display:inherit;clear:left;\">propias adquiridas por la Sociedad Dominante. </span><span style=\"display:inherit;clear:left;\">b)  <span class=\"_ _4c\"> </span>Diluidas </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>diluidas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>acci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>calculan <span class=\"_ _7\"></span>ajustando <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>n\u00fam<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _0\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>ordinarias <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">circulaci\u00f3n para <span class=\"_ _1\"></span>reflejar <span class=\"_ _1\"></span>la con<span class=\"_ _1\"></span>versi\u00f3n de t<span class=\"_ _1\"></span>odas las <span class=\"_ _1\"></span>acciones ordinarias <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>tenciales dilutivas. Dado <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>posee <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>inguna <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>lase <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>ordinarias <span class=\"_ _6\"></span>potenciales <span class=\"_ _8\"></span>diluidas, <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>acci\u00f3n <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>luida </span><span style=\"display:inherit;clear:left;\">coincide con la ganancia por acci\u00f3n b\u00e1sica. </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida)/Benefi<span class=\"_ _1\"></span>cio del ejercic<span class=\"_ _1\"></span>io atribuible a lo<span class=\"_ _1\"></span>s tenedores de </span><span style=\"display:inherit;clear:left;\">instrumentos ord<span class=\"_ _1\"></span>inarios de patri<span class=\"_ _1\"></span>monio neto de <span class=\"_ _1\"></span>la entidad </span><span style=\"display:inherit;clear:left;\">                        60<span class=\"_ _1\"></span>.952  </span><span style=\"display:inherit;clear:left;\">             (37.134)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">N\u00ba medio ponder<span class=\"_ _1\"></span>ado de accione<span class=\"_ _1\"></span>s ordinar<span class=\"_ _1\"></span>ias en circulaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                69.641.40<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">       53.663.797 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida)/Gana<span class=\"_ _1\"></span>ncias por acci\u00f3n<span class=\"_ _1\"></span> del benefi<span class=\"_ _1\"></span>cio atribuible a los<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tenedores de in<span class=\"_ _1\"></span>strumentos ordina<span class=\"_ _1\"></span>rios de<span class=\"_ _1\"></span> patrimonio neto de<span class=\"_ _1\"></span> la entida<span class=\"_ _1\"></span>d </span><span style=\"display:inherit;clear:left;\">(euros por acci\u00f3n)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    0,88  </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">                  (0,69)</span></span><span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">28.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Con<span class=\"_ _0\"></span>tingencias </span>y g<span class=\"ls0\">a<span class=\"_ _0\"></span>rant\u00edas otorgadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>avales <span class=\"_ _0\"></span>bancarios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>del </span><span style=\"display:inherit;clear:left;\">negocio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prev\u00e9 <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>surgir\u00e1 <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>significativo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adicional <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>quellos c<span class=\"_ _0\"></span>asos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se </span><span style=\"display:inherit;clear:left;\">dotaron provisiones seg\u00fan lo <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>encionado en la nota 2<span class=\"_ _1\"></span>1. En el <span class=\"_ _1\"></span>curso normal de l<span class=\"_ _1\"></span>as actividades, y como e<span class=\"_ _1\"></span>s habitual </span><span style=\"display:inherit;clear:left;\">entre las compa\u00f1\u00edas dedic<span class=\"_ _1\"></span>adas a actividades de <span class=\"_ _1\"></span>ingenier\u00eda y <span class=\"_ _1\"></span>construcci\u00f3n, <span class=\"_ _0\"></span>el Grupo ha pre<span class=\"_ _1\"></span>stado avales a terceros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _1\"></span>valor d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ls8\">3.<span class=\"ls0\">913.611<span class=\"fs2\"> <span class=\"_ _b\"></span><span class=\"fs3\">mi<span class=\"_ _0\"></span>les <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>2022<span class=\"ls17\">: </span>4.414.833 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros) como <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00eda <span class=\"_ _b\"></span>del adecuado <span class=\"_ _1\"></span>cumplimiento </span></span></span></span></span><span style=\"display:inherit;clear:left;\">de los contratos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>total<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>a<span class=\"_ _1\"></span>vales <span class=\"_ _a\"> </span>pre<span class=\"_ _1\"></span>stados <span class=\"_ _a\"> </span>in<span class=\"_ _1\"></span>cluye <span class=\"_ _a\"> </span>l\u00ednea<span class=\"_ _1\"></span>s <span class=\"_\"> </span>s<span class=\"_ _0\"></span>indicadas <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>avales <span class=\"_ _a\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>542.485 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(2022:660.843 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_\"> </span>euros), <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>las <span class=\"_ _a\"> </span>cuales <span class=\"_\"> </span><span class=\"ls8\">43</span>4.962 <span class=\"_\"> </span>miles <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>euros <span class=\"_ _a\"> </span>que <span class=\"_\"> </span>est\u00e1n <span class=\"_\"> </span>sujetas <span class=\"_\"> </span>a <span class=\"_ _a\"> </span>determinados </span><span style=\"display:inherit;clear:left;\">\u201ccovenants\u201d, <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span><span class=\"ff4\">se <span class=\"_ _0\"></span>produce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fecha d<span class=\"_ _0\"></span>e fo<span class=\"_ _0\"></span>rmulaci\u00f3n de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente<span class=\"ls16\">s </span></span></span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas se ha cu<span class=\"_ _1\"></span>mplido con el ratio, <span class=\"ls13\">y <span class=\"_ _b\"></span><span class=\"ls0\">s<span class=\"_ _0\"></span>e estima igualmente que dur<span class=\"_ _1\"></span>ante el ejercicio 2024 <span class=\"lsf\">el </span></span></span></span><span style=\"display:inherit;clear:left;\">ratio Patrimonio neto atribuible a los accionistas/ Balance total superior al 9%, se cumpla. </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>gen<span class=\"_ _0\"></span>erales <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>sociedad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>Grupo <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ven <span class=\"_ _b\"></span>obligadas </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>presta<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>obras <span class=\"_ _8\"> </span>(avales <span class=\"_ _6\"></span>bancarios) <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>deben <span class=\"_ _6\"></span>ser <span class=\"_ _7\"></span>mantenidas </span><span style=\"display:inherit;clear:left;\">durante un determinado periodo. </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>menciona en <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>nota<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>or u<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span><span class=\"ls8\">de<span class=\"ls0\"> <span class=\"_ _1\"></span>9.892 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _1\"></span>de euros <span class=\"_ _b\"></span>(2022<span class=\"ls17\">: </span>11.656 </span></span></span><span style=\"display:inherit;clear:left;\">miles de euros<span class=\"ls14\">) </span>asociada a la constru<span class=\"_ _1\"></span>cci\u00f3n de las Concesiones. Dichos pr\u00e9stamos (excepto 1.<span class=\"_ _1\"></span>200 miles de euros) </span><span style=\"display:inherit;clear:left;\">est\u00e1n garantizados con los citados activos concesionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span></span><span style=\"display:inherit;clear:left;\">la<span class=\"_ _1\"></span><span class=\"ls0\">s <span class=\"_ _d\"> </span>actuaciones <span class=\"_ _d\"> </span>insp<span class=\"_ _0\"></span>ectoras <span class=\"_ _d\"> </span>mencionadas <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>nota <span class=\"_ _d\"> </span>2<span class=\"_ _0\"></span>6, <span class=\"_ _d\"> </span>existen <span class=\"_ _d\"> </span>avales <span class=\"_ _d\"> </span>presentados <span class=\"_ _e\"> </span>a<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">Administraci\u00f3n Tributaria por importe <span class=\"_ _1\"></span>de 157.900 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _0\"></span>. (130.400 <span class=\"_ _1\"></span>miles de euros <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>y 27.500 miles </span><span style=\"display:inherit;clear:left;\">de euros de interese de demora). </span><span style=\"display:inherit;clear:left;\">El Grupo es parte en ciertas disputas judiciales y arbitrales<span class=\"_ _0\"></span><span class=\"ls9\">, </span>enmarcadas en el proceso de cierre de los proyectos, </span><span style=\"display:inherit;clear:left;\">con clientes y proveedores. Entre ellas, caben mencionar: </span><span style=\"display:inherit;clear:left;\">KPP Finlandia </span><span style=\"display:inherit;clear:left;\">Durante el a\u00f1o 2021, KPP, consorcio establecido por Nestl\u00e9, Borealis y Veol<span class=\"_ _1\"></span>ia, interpuso un arbitraje en contra de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>Com<span class=\"_ _0\"></span>pa\u00f1\u00eda, <span class=\"_ _0\"></span>exigiendo <span class=\"_ _7\"></span>tanto <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>penalidades <span class=\"_ _0\"></span>estipuladas <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>retraso <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>finalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _6\"></span>(40 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>ya <span class=\"_ _1\"></span>satisfechos <span class=\"_ _16\"></span>mediante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>avales), <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>costes <span class=\"_ _b\"></span>adicionales </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>da\u00f1os derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la resoluci\u00f3n <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrato, cifra <span class=\"_ _0\"></span>que asciende <span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>nos 165 <span class=\"_ _0\"></span>millones de <span class=\"_ _0\"></span>euros e<span class=\"_ _0\"></span>n total. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>su </span><span style=\"display:inherit;clear:left;\">parte, la Compa\u00f1\u00eda <span class=\"_ _1\"></span>ha desestimado <span class=\"_ _1\"></span>las exigencias <span class=\"_ _1\"></span>de KPP d<span class=\"_ _1\"></span>urante el litigio <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> ha <span class=\"_ _1\"></span>interpuesto cont<span class=\"_ _0\"></span>rarreclamaciones </span><span style=\"display:inherit;clear:left;\">solicitando indemnizaciones por l<span class=\"_ _0\"></span>a terminaci\u00f3n infundada del contrato <span class=\"_ _0\"></span>y por modificaciones ordenadas, las c<span class=\"_ _0\"></span>uales </span><span style=\"display:inherit;clear:left;\">ascienden a 150 millones de euros. </span><span style=\"display:inherit;clear:left;\">MGT Teesside-<span class=\"ls12\">UK</span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2021, <span class=\"_ _7\"></span>MGT <span class=\"_ _7\"></span>Teesside, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>creada <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>acquarie <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>PKA, <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _7\"></span>EPC <span class=\"_ _7\"></span>adjudicado <span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">consorcio de TR<span class=\"_ _1\"></span> y S<span class=\"_ _1\"></span>amsung C&amp;T <span class=\"_ _1\"></span>en un <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>omento e<span class=\"_ _1\"></span>n el que <span class=\"_ _1\"></span>la construc<span class=\"_ _1\"></span>ci\u00f3n se e<span class=\"_ _1\"></span>ncontraba con <span class=\"_ _1\"></span>un avance <span class=\"_ _1\"></span>superior </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _0\"></span>99%. <span class=\"_ _0\"></span>La ejecuci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>avales<span class=\"_ _0\"></span> fue <span class=\"_ _0\"></span>utilizada pa<span class=\"_ _0\"></span>ra financiar <span class=\"_ _0\"></span>la finalizaci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a obra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los importes <span class=\"_ _0\"></span>pendientes </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _a\"> </span>pagar <span class=\"_\"> </span>al <span class=\"_ _a\"> </span>consorcio. <span class=\"_ _a\"> </span>Inmediatamente,<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>TR/Samsung <span class=\"_\"> </span>i<span class=\"_ _0\"></span>niciaron <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>procedimiento <span class=\"_ _a\"> </span>arbi<span class=\"_ _1\"></span>tral, <span class=\"_ _a\"> </span>alegando <span class=\"_\"> </span>que <span class=\"_ _a\"> </span>la </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>del c<span class=\"_ _1\"></span>ontrato <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>ileg\u00edtima <span class=\"_ _b\"></span>y exigiendo <span class=\"_ _b\"></span>la restituci\u00f3n <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>montos sustra\u00eddos por <span class=\"_ _b\"></span>los avales <span class=\"_ _b\"></span>ejecutados, </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bono <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>trabajos <span class=\"_ _7\"></span>finalizados <span class=\"_ _0\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>certificados <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>repercusiones <span class=\"_ _7\"></span>econ\u00f3micas </span><span style=\"display:inherit;clear:left;\">del Covid-19. <span class=\"_ _1\"></span>Actualmente, <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>emandas de <span class=\"_ _b\"></span>TR/Samsung alcanzan <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>95 <span class=\"_ _1\"></span>millones d<span class=\"_ _1\"></span>e libr<span class=\"_ _1\"></span>as e<span class=\"_ _1\"></span>sterlinas, mientras<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>MGT <span class=\"_ _6\"></span>exige <span class=\"_ _6\"></span>223 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>libras <span class=\"_ _6\"></span>esterlinas, <span class=\"_ _7\"></span>habiendo <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>percibido <span class=\"_ _7\"></span>118 <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _7\"></span>mediante <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">avales. </span><span style=\"display:inherit;clear:left;\">GTG Argelia </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>disputa <span class=\"_ _7\"></span>arbitral <span class=\"_ _7\"></span>fue <span class=\"_ _7\"></span>iniciada <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>debido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">GTG <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>onsorcio <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>SONATRACH <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>NEPTUNE <span class=\"_ _0\"></span>Energy), <span class=\"_ _7\"></span>coincidiendo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>tensi\u00f3n <span class=\"_ _7\"></span>diplom\u00e1tica <span class=\"_ _0\"></span>entre <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">Argelia <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>esar <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aceptaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>provi<span class=\"_ _0\"></span>sional <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>planta <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>hab\u00eda <span class=\"_ _7\"></span>realizado <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _0\"></span>atr\u00e1s. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Compa\u00f1\u00eda </span><span style=\"display:inherit;clear:left;\">sostiene <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>avales fu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>indebida. <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>reclama <span class=\"_ _b\"></span>166 <span class=\"_ _b\"></span>millones d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>incluyendo <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>recuperaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de las <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00edas <span class=\"_ _1\"></span>bancarias e<span class=\"_ _1\"></span>jecutadas. Las <span class=\"_ _b\"></span>reclamaciones iniciales d<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>TG en <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>arbitraje a<span class=\"_ _1\"></span>scienden ahora <span class=\"_ _b\"></span>a $110 </span><span style=\"display:inherit;clear:left;\">M por penalidades <span class=\"_ _1\"></span>y reclamaciones <span class=\"_ _1\"></span>de garant\u00eda. En <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>oviembre de <span class=\"_ _1\"></span>2023, GTG pre<span class=\"_ _1\"></span>sent\u00f3 una <span class=\"_ _1\"></span>nueva <span class=\"_ _0\"></span>reclamaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">822 <span class=\"_ _7\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>d\u00f3lares <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>lucro <span class=\"_ _7\"></span>cesante, <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>cual <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>opone, <span class=\"_ _7\"></span>argumentando <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>deber\u00eda <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>er </span><span style=\"display:inherit;clear:left;\">admitida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>arbitraje <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _7\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>decisi\u00f3n <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>admisibilidad <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">tribunal arbitral. </span><span style=\"display:inherit;clear:left;\">Bemco (Arabia Saudita) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2021, <span class=\"_ _7\"></span>BEMCO<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>subcontratista <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>Arabia <span class=\"_ _7\"></span>Saudita, <span class=\"_ _7\"></span>promovi\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>arbitraje <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas <span class=\"_ _a\"> </span>Saudia <span class=\"_\"> </span>for <span class=\"_ _a\"> </span>Services <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>Contracting <span class=\"_\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_\"> </span>L<span class=\"_ _0\"></span>imited <span class=\"_ _a\"> </span>(\"TR <span class=\"_ _a\"> </span>Sa<span class=\"_ _1\"></span>udia\"), <span class=\"_ _a\"> </span>filial <span class=\"_ _a\"> </span>del <span class=\"_\"> </span>grupo, </span><span style=\"display:inherit;clear:left;\">reclamando c<span class=\"_ _0\"></span>ostes adicionales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>118 millone<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00f3lares debido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>supuestos incum<span class=\"_ _0\"></span>plimientos del <span class=\"_ _0\"></span>subcontrato. </span><span style=\"display:inherit;clear:left;\">TR <span class=\"_ _e\"> </span>Saudia <span class=\"_ _e\"> </span>ha <span class=\"_ _e\"> </span>negado <span class=\"_ _d\"> </span>dichos <span class=\"_ _e\"> </span>incumplimientos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>so<span class=\"_ _0\"></span>licitado <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>echazo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>recla<span class=\"_ _1\"></span>maciones <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>BEMCO,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">presentando a su vez contrademandas por aproximadamente 35 millones <span class=\"_ _1\"></span>de d\u00f3lares.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">PCMC (Arabia Saudita)<span class=\"ff9 fs1\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>octubre 2023, <span class=\"_ _0\"></span>PCMC, <span class=\"_ _0\"></span>subcontratista e<span class=\"_ _0\"></span>n un <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>en Arabia <span class=\"_ _0\"></span>Saudita, promovi\u00f3 <span class=\"_ _0\"></span>un a<span class=\"_ _0\"></span>rbitraje contra <span class=\"_ _0\"></span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Saudia f<span class=\"_ _1\"></span>or Services <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>d Contra<span class=\"_ _1\"></span>cting Company <span class=\"_ _1\"></span>Limited (\"TR <span class=\"_ _1\"></span>Saudia\"), filial<span class=\"_ _1\"></span> del gr<span class=\"_ _1\"></span>upo, reclamando <span class=\"_ _1\"></span>costes </span><span style=\"display:inherit;clear:left;\">adicionales por 1<span class=\"_ _0\"></span>32 millones de d\u00f3<span class=\"_ _0\"></span>lares debi<span class=\"_ _0\"></span>do a supuestos <span class=\"_ _0\"></span>incumplimientos del subcontrato. TR <span class=\"_ _0\"></span>Saudia rechaza </span><span style=\"display:inherit;clear:left;\">dichas <span class=\"_ _0\"></span>acusaciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>olicitar\u00e1 e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>procedimiento <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PCMC <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>condenada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bonar a <span class=\"_ _7\"></span>TR <span class=\"_ _0\"></span>saudia <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes </span><span style=\"display:inherit;clear:left;\">incurridos por los incumplimientos de PCMC, as\u00ed como las penalidades por retraso. <span class=\"ff9 fs1 fc0\"> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"></span>reconoci\u00f3 <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>litigios <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>KPP <span class=\"_ _6\"></span>Finlandia, <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">MGT Teeside. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>itigios, <span class=\"_ _b\"></span>existen <span class=\"_ _1\"></span>una <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>menores <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _16\"></span>con <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ubcontratistas <span class=\"_ _1\"></span>correspondientes </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Malasia, <span class=\"_ _7\"></span>Noruega, <span class=\"_ _0\"></span>Finlandia, <span class=\"_ _7\"></span>Arabia <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>Kuwait<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>donde, <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>informes <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">periciales de terceros <span class=\"_ _0\"></span>independientes que se actualizan semestralmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">no</span> <span class=\"ls13\">se</span> espera desenlaces negativos, <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">lo que no se han dotado provisiones. </span><span style=\"display:inherit;clear:left;\">Cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>stos <span class=\"_ _7\"></span>li<span class=\"_ _0\"></span>tigios <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>procesal <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _d\"> </span>anuales, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>estima <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>proceso <span class=\"_ _d\"> </span>judicial <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>KPP <span class=\"_ _d\"> </span>Finlandia <span class=\"_ _d\"> </span>podr\u00eda <span class=\"_ _d\"> </span>resolverse <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>a\u00f1o <span class=\"_ _d\"> </span>2024, <span class=\"_\"> </span><span class=\"lsf\">no </span></span><span style=\"display:inherit;clear:left;\">esper\u00e1ndose una resoluci\u00f3n inmediata del<span class=\"_ _0\"></span> resto de los procesos abiertos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>opini\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _6\"></span>Ad<span class=\"_ _0\"></span>ministradores, <span class=\"_ _8\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>valoraciones <span class=\"_ _8\"></span>internas <span class=\"_ _8\"></span>e <span class=\"_ _8\"> </span>informes <span class=\"_ _8\"> </span>pe<span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ciales <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>terceros, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">posibles <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _0\"></span>derivarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _7\"></span>litigios <span class=\"_ _0\"></span>estar\u00edan <span class=\"_ _0\"></span>suficientemente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ubiertos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ya registradas.</span></span>  </span><span style=\"display:inherit;clear:left;\">29.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Comp<span class=\"_ _0\"></span>romisos  </span></span><span style=\"display:inherit;clear:left;\">Compromisos de compra de activos fijos </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _6\"></span>hay <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>comprometidas <span class=\"_ _6\"></span>significativas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>compra <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">diciembre de 2022. </span><span style=\"display:inherit;clear:left;\">Compromisos de compra <span class=\"ls8\">a </span>suministradores y subcontratistas </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _d\"> </span>compromisos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>suministradores, <span class=\"_ _d\"> </span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>registra<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>ep\u00ed<span class=\"_ _1\"></span>grafe <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">acreedores comerciales, como c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _0\"></span>de pedidos que se <span class=\"_ _0\"></span>encuentran en fase elaboraci\u00f3n<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>construcci\u00f3n y </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ueden <span class=\"_ _8\"></span>serle <span class=\"_ _d\"> </span>facturados <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>consecuci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>hitos <span class=\"_ _8\"> </span>contractuales.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>En <span class=\"_ _d\"> </span>este <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>sentido, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">fa<span class=\"ls0\">cturaciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realizan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hitos <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>similar <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>los </span></span><span style=\"display:inherit;clear:left;\">que el Grupo mantiene con sus proveedores. </span><span style=\"display:inherit;clear:left;\">Informaci\u00f3n <span class=\"_ _1\"></span>sobre el <span class=\"_ _b\"></span>periodo medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pago a <span class=\"_ _b\"></span>proveedores. Disposici\u00f3n <span class=\"_ _b\"></span>adicional tercera. <span class=\"_ _b\"></span>\u00abDeb<span class=\"_ _0\"></span>er d<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>aci\u00f3n\u00bb </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>15/2010, de <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio. <span class=\"_ _0\"></span>(Conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>redacci\u00f3n dada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>disposici\u00f3n <span class=\"_ _0\"></span>final segunda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley </span><span style=\"display:inherit;clear:left;\">31/2014 de reforma de la Ley de Sociedades de Capital). </span><span style=\"display:inherit;clear:left;\">Conforme a lo <span class=\"_ _0\"></span>establecido por la ley de <span class=\"_ _0\"></span>referencia, as\u00ed como <span class=\"_ _0\"></span><span class=\"ls8\">a </span>la <span class=\"_ _0\"></span>resoluci\u00f3n del ICAC de 29 <span class=\"_ _0\"></span>de enero d<span class=\"_ _0\"></span>e 2016, se </span><span style=\"display:inherit;clear:left;\">desglosa la siguiente informaci\u00f3n en referencia al periodo medio de pago a pro<span class=\"_ _1\"></span>veedores: <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Per\u00edodo medio de<span class=\"_ _1\"></span> pago a provee<span class=\"_ _1\"></span>dores </span><span style=\"display:inherit;clear:left;\">97<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> pagada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">73<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">85<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _1\"></span>s pendientes<span class=\"_ _1\"></span> de pago </span><span style=\"display:inherit;clear:left;\">132<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">134<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Total pagos reali<span class=\"_ _1\"></span>zados </span><span style=\"display:inherit;clear:left;\">         3.926.352  </span><span style=\"display:inherit;clear:left;\">         3.563.604 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pagos pendien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">         1.495.621  </span><span style=\"display:inherit;clear:left;\">         1.094.533 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _0\"></span>cifras <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>refieren <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>proyectos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m\u00faltiples <span class=\"_ _0\"></span>geograf\u00edas. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>esp<span class=\"_ _7\"></span>a\u00f1oles <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>puede<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">incurrir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>superaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>previsto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumpla<span class=\"_ _0\"></span>n l<span class=\"_ _0\"></span>o e<span class=\"_ _0\"></span>stablecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>contrato </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>no <span class=\"_\"> </span>ser <span class=\"_\"> </span>c<span class=\"_ _1\"></span>onformes <span class=\"_\"> </span>oficialmente, <span class=\"_\"> </span>no <span class=\"_\"> </span>recepci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>av<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>o <span class=\"_\"> </span>incumplimiento <span class=\"_\"> </span>de <span class=\"_\"> </span>o<span class=\"_ _1\"></span>tras <span class=\"_\"> </span>obligaciones <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">proveedores. </span><span style=\"display:inherit;clear:left;\">El c\u00e1lculo de los dato<span class=\"_ _1\"></span>s del cuadro anterior<span class=\"_ _1\"></span> se realizado acorde a lo<span class=\"_ _1\"></span> establecido en la resolu<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _0\"></span> del ICAC de 29 de </span><span style=\"display:inherit;clear:left;\">enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2016. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>presente <span class=\"_ _6\"></span>nota, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>engloba <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">proveedores y acreedores varios por deudas con suministradores de bien<span class=\"_ _1\"></span>es o servicios incluidos en el alcance de </span><span style=\"display:inherit;clear:left;\">la regulaci\u00f3n en materia de plazos legales de pagos. </span><span style=\"display:inherit;clear:left;\">Para e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>c\u00e1lculo d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontenida e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>considerado <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>operaciones <span class=\"_ _b\"></span>realizadas con </span><span style=\"display:inherit;clear:left;\">los proveedores del Grupo, una vez eliminados los cr\u00e9ditos y d\u00e9bitos rec\u00edprocos de las empresas dependientes y, </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>empresas <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ultigrupo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>lo <span class=\"_ _8\"></span>dispuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>normas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>consolid<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>que </span><span style=\"display:inherit;clear:left;\">resulten aplicables. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gistro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>factura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sistema. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>todas </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _4d\"> </span>facturas <span class=\"_ _1d\"> </span>son <span class=\"_ _1d\"> </span>ex<span class=\"_ _0\"></span>igibles <span class=\"_ _1d\"> </span>dado <span class=\"_ _4d\"> </span>que <span class=\"_ _1d\"> </span>pueden <span class=\"_ _4d\"> </span>no <span class=\"_ _1d\"> </span>cumplir <span class=\"_ _4d\"> </span>con <span class=\"_ _4d\"> </span>los <span class=\"_ _1d\"> </span>requisitos <span class=\"_ _4d\"> </span>contractuales <span class=\"_ _1d\"> </span>establ<span class=\"_ _7\"></span>ecidos. </span><span style=\"display:inherit;clear:left;\">Adicionalmente esa deuda <span class=\"ff7\">no es exigible acorde a las cl\u00e1usulas \u201cpaid when paid\u201d, incluidas en los pedidos.</span> </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>nueva <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>exigida <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>18<span class=\"_ _0\"></span>/2022, <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>28<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>septiembre, <span class=\"_ _b\"></span>adicionalmente </span><span style=\"display:inherit;clear:left;\">a la informaci\u00f3n anterior, se indica la siguiente informaci\u00f3n: </span><span style=\"display:inherit;clear:left;\">N\u00famero (unidade<span class=\"_ _1\"></span>s) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">63.154 </span><span style=\"display:inherit;clear:left;\">47.855 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">73%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">67%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Volumen (miles<span class=\"_ _1\"></span> de euros) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">1.913.814 </span><span style=\"display:inherit;clear:left;\">1.693.240 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">46%</span></span><span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">30.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"fs3\">Trans<span class=\"_ _0\"></span>acciones con partes vinculadas  </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>operaciones <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>partes <span class=\"_ _0\"></span>vincul<span class=\"_ _0\"></span>adas <span class=\"_ _0\"></span>durante <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _7\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>son <span class=\"_ _7\"></span>propias <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>tr\u00e1fico <span class=\"_ _0\"></span>ordinario <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Sociedad. Las referidas operaciones con partes vinculadas son las siguientes: </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Remuneraciones pagad<span class=\"_ _0\"></span>as a la alta di<span class=\"_ _0\"></span>recci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _0\"></span>durante el <span class=\"_ _0\"></span>ejercicio 2023<span class=\"_ _0\"></span> se <span class=\"_ _0\"></span>pagaron remuneraciones <span class=\"_ _0\"></span>(sueldos y s<span class=\"_ _0\"></span>alarios, tanto <span class=\"_ _0\"></span>fijos <span class=\"_ _0\"></span>como variables) a </span><span style=\"display:inherit;clear:left;\">la alta <span class=\"_ _1\"></span>direcci\u00f3n del Gru<span class=\"_ _1\"></span>po por <span class=\"_ _1\"></span>un tot<span class=\"ls8\">al de <span class=\"_ _1\"></span><span class=\"ls0\">6.832 m<span class=\"_ _1\"></span>iles de eur<span class=\"_ _1\"></span>os (2022<span class=\"ls9\">: <span class=\"_ _1\"></span><span class=\"ls0\">4.503 miles de <span class=\"_ _1\"></span>euros), anticipos <span class=\"_ _1\"></span>por importe </span></span></span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">0 miles de euros (2022<span class=\"ls9\">: </span>5 miles de euros), y pr\u00e9stamos por </span>35 <span class=\"ls0\">miles de euros (2022: 0 miles de euros). </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>remuneraciones <span class=\"_ _7\"></span>pagadas <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>2023 <span class=\"_ _7\"></span>incluye <span class=\"_ _0\"></span>2.8<span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>concepto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">variable que tiene un devengo trianual. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Operaciones realizad<span class=\"_ _0\"></span>as con Socied<span class=\"_ _0\"></span>ades asoci<span class=\"_ _0\"></span>adas </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n un detalle de los saldos y operaciones con las S<span class=\"_ _1\"></span>ociedades asociadas incluidas en el </span><span style=\"display:inherit;clear:left;\">Anexo II: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos </span><span style=\"display:inherit;clear:left;\">8.440 </span><span style=\"display:inherit;clear:left;\">            7.368  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">185<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">347 </span> </span><span style=\"display:inherit;clear:left;\">Intereses </span><span style=\"display:inherit;clear:left;\">141<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">141</span>  </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Todas las operaciones indicadas se han realizado con la sociedad Master, S.A. Ingenier\u00eda y Arquitectura.</span></span> </span><span style=\"display:inherit;clear:left;\">31.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Medio amb<span class=\"_ _0\"></span>iente </span></span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>actividad <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>dedican <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>sociedades <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>G<span class=\"_ _0\"></span>rupo, <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>tiene <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>ni <span class=\"_ _d\"> </span>provisiones <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">contingencias <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>naturaleza <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>edioambiental <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>udieran <span class=\"_ _d\"> </span>ser <span class=\"_ _e\"> </span>significativos <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>patrimonio, <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">situaci\u00f3n financiera y los resultados de esta (ver nota 3.4).</span></span>  </span><span style=\"display:inherit;clear:left;\">32.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Nego<span class=\"_ _0\"></span>cios conjuntos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _0\"></span>tiene participaciones en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>negocios conjuntos que <span class=\"_ _0\"></span>se detallan e<span class=\"_ _0\"></span>n el anexo <span class=\"_ _0\"></span>III y as<span class=\"_ _0\"></span>\u00ed como en <span class=\"_ _0\"></span>UTES con </span><span style=\"display:inherit;clear:left;\">terceros que <span class=\"_ _1\"></span>se detallan en<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>exo IV. <span class=\"_ _b\"></span>L<span class=\"_ _0\"></span>os importes <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e se<span class=\"_ _1\"></span> muestran a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n repr<span class=\"_ _1\"></span>esentan la p<span class=\"_ _1\"></span>articipaci\u00f3n </span><span style=\"display:inherit;clear:left;\">del Grupo, seg\u00fan el <span class=\"_ _1\"></span>porcentaje que le c<span class=\"_ _1\"></span>orrespo<span class=\"_ _0\"></span>nde, en los a<span class=\"_ _1\"></span>ctivos y pasivos y los ingr<span class=\"_ _1\"></span>esos, gastos y resultados de </span><span style=\"display:inherit;clear:left;\">los negocios conjuntos y UTES con terceros. </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos no corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                  8.826 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  3.125 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activos corriente<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">           1.034.033<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           1.055.170<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">           1.042.859<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           1.058.295<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Pasivos no corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                  9.004 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                36.895 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pasivos corrien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">              882.012 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           1.066.737<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total pasivos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              891.016 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           1.103.632<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Activos netos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              151.843 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              (45.337<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">           1.394.290<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           1.100.635<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos </span><span style=\"display:inherit;clear:left;\">         (1.229.336<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">            (971.562<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Beneficio despu\u00e9s<span class=\"_ _1\"></span> de impuesto<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">              164.954 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">              129.073</span></span> <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">33.<span class=\"ls0\"> <span class=\"_ _f\"> </span>O<span class=\"_ _0\"></span>tra informaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>N\u00famero promedio de <span class=\"_ _0\"></span>empleados del G<span class=\"_ _0\"></span>rupo por catego<span class=\"_ _0\"></span>r\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>n\u00famero medio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empleados <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>del ejercicio <span class=\"_ _0\"></span>por l<span class=\"_ _0\"></span>as sociedades <span class=\"_ _0\"></span>incluidas <span class=\"_ _0\"></span>por integ<span class=\"_ _0\"></span>raci\u00f3n global <span class=\"_ _0\"></span>en la </span><span style=\"display:inherit;clear:left;\">consolidaci\u00f3n, distribuido por categor\u00edas es el siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Consejeros eje<span class=\"_ _1\"></span>cutivos y alto<span class=\"_ _1\"></span>s directivo<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">10 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">10 </span> </span><span style=\"display:inherit;clear:left;\">Titulados, t\u00e9cnico<span class=\"_ _1\"></span>s y admini<span class=\"_ _1\"></span>strativos </span><span style=\"display:inherit;clear:left;\">          7.552  </span><span style=\"display:inherit;clear:left;\">             6.517 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No titulados/No<span class=\"_ _1\"></span> cualificados </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls5\">124</span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">154 </span> </span><span style=\"display:inherit;clear:left;\">Comerciales </span><span style=\"display:inherit;clear:left;\">                57 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">24 </span> </span><span style=\"display:inherit;clear:left;\">          7.743  </span><span style=\"display:inherit;clear:left;\">             6.705 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El n\u00famero medio de empleados en el curso del ejercicio por los negocios conjuntos <span class=\"_ _0\"></span>incluidos por integraci\u00f3n </span><span style=\"display:inherit;clear:left;\">proporcional en la consolidaci\u00f3n, distribuido por categor\u00edas <span class=\"_ _1\"></span>es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\">Titulados, t\u00e9cnico<span class=\"_ _1\"></span>s y admini<span class=\"_ _1\"></span>strativos </span><span style=\"display:inherit;clear:left;\">             64  </span><span style=\"display:inherit;clear:left;\">292<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">No titulados/No<span class=\"_ _1\"></span> cualificados </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">12</span>  </span><span style=\"display:inherit;clear:left;\">64<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">304</span>  </span><span style=\"display:inherit;clear:left;\">Asimismo, l<span class=\"_ _0\"></span>a distribuci\u00f3n por <span class=\"_ _0\"></span>sexos al <span class=\"_ _0\"></span>cierre del <span class=\"_ _0\"></span>ejercicio del <span class=\"_ _0\"></span>personal de <span class=\"_ _0\"></span>las sociedades <span class=\"_ _0\"></span>incluidas por <span class=\"_ _0\"></span>integraci\u00f3n </span><span style=\"display:inherit;clear:left;\">global en la consolidaci\u00f3n es la siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Hombres </span><span style=\"display:inherit;clear:left;\">Mujeres </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Hombres </span><span style=\"display:inherit;clear:left;\">Mujeres </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Consejeros eje<span class=\"_ _1\"></span>cutivos y alto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">directivos </span><span style=\"display:inherit;clear:left;\">9 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">1 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">10 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">9 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">1 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">10 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Titulados, t\u00e9cnico<span class=\"_ _1\"></span>s y admini<span class=\"_ _1\"></span>strativos </span><span style=\"display:inherit;clear:left;\">6.260  </span><span style=\"display:inherit;clear:left;\">2.038  </span><span style=\"display:inherit;clear:left;\">8.298  </span><span style=\"display:inherit;clear:left;\">5.083  </span><span style=\"display:inherit;clear:left;\">1.775 </span><span style=\"display:inherit;clear:left;\">6.858  </span><span style=\"display:inherit;clear:left;\">No titulados/No<span class=\"_ _1\"></span> cualificados </span><span style=\"display:inherit;clear:left;\">119<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">6  </span><span style=\"display:inherit;clear:left;\">125 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">           <span class=\"ls5\">148 </span> </span><span style=\"display:inherit;clear:left;\">14 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">162 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Comerciales </span><span style=\"display:inherit;clear:left;\">36<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">21<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">57 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">             14 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">9 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">23 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">6.424  </span><span style=\"display:inherit;clear:left;\">2.066 </span><span style=\"display:inherit;clear:left;\">8.490  </span><span style=\"display:inherit;clear:left;\">        5.254  </span><span style=\"display:inherit;clear:left;\">1.799  </span><span style=\"display:inherit;clear:left;\">7.053  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>personal <span class=\"_\"> </span>subcontratado <span class=\"_\"> </span>y <span class=\"_\"> </span>los <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>fesionales <span class=\"_\"> </span>libre <span class=\"_ _a\"> </span>asci<span class=\"_ _1\"></span>ende <span class=\"_\"> </span>a <span class=\"_\"> </span>619<span class=\"_ _0\"></span> <span class=\"_\"> </span>personas <span class=\"_\"> </span> <span class=\"_\"> </span>(2022<span class=\"ls9\">: <span class=\"_\"> </span></span>795 </span><span style=\"display:inherit;clear:left;\">profesionales<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>rsonas em<span class=\"_ _0\"></span>pleadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>incluidas </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>la co<span class=\"_ _0\"></span>nsolidaci\u00f3n, con <span class=\"_ _0\"></span>discapacidad m<span class=\"_ _0\"></span>ayor o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>3% asciende <span class=\"_ _7\"></span>a <span class=\"lsf\">30<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"ls8\">25</span></span> <span class=\"_ _0\"></span>trabajadores respectivamente <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">la categor\u00eda \u201cTitulados, t\u00e9cnicos y administrativos\u201d.</span></span><span class=\"ff4\">  </span></span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Honorarios de audito<span class=\"_ _0\"></span>res de cuentas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>honorarios <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>servicios <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>ntratados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas con sus respectivos auditores, son los que detallan<span class=\"_ _1\"></span> a continuaci\u00f3n:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de la red de </span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\"> PWC* </span><span style=\"display:inherit;clear:left;\">Deloitte, S.L. </span><span style=\"display:inherit;clear:left;\">PWC* </span><span style=\"display:inherit;clear:left;\">la red de Deloitte<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de aud<span class=\"_ _1\"></span>itor\u00eda de cue<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">872 </span> </span><span style=\"display:inherit;clear:left;\">                        370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">317 </span> </span><span style=\"display:inherit;clear:left;\">Otros servicios d<span class=\"_ _1\"></span>istintos de aud<span class=\"_ _1\"></span>itor\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">460 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">263 </span> </span><span style=\"display:inherit;clear:left;\">                        275<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">20 </span> </span><span style=\"display:inherit;clear:left;\">Servicios exigido<span class=\"_ _1\"></span>s por la nor<span class=\"_ _1\"></span>mativa aplicable </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">51 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros servicios<span class=\"_ _1\"></span> de verificaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">460 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">212 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">20 </span> </span><span style=\"display:inherit;clear:left;\">Servicios fiscale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        275<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">77 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">460 </span> </span><span style=\"display:inherit;clear:left;\">                     1.135<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                        645<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">337 </span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\">PwC* </span><span style=\"display:inherit;clear:left;\">Deloitte,S.L.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la red de </span><span style=\"display:inherit;clear:left;\">la red de PwC*<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Deloitte,S.L.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de aud<span class=\"_ _1\"></span>itor\u00eda de cue<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">452<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">489<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">307<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">211<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios distintos<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de auditor<span class=\"_ _1\"></span>\u00eda </span><span style=\"display:inherit;clear:left;\">242<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">26<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">192<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">112<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros servicios<span class=\"_ _1\"></span> de verificaci\u00f3n </span><span style=\"display:inherit;clear:left;\">242<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">26<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">27<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">30<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios fiscale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">165<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">82<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">694<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">515<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">499<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">323</span></span><span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">*PricewaterhouseCoopers Auditores, S.L. (PwC) </span><span style=\"display:inherit;clear:left;\">I<span class=\"ffc fs2 ls23\">nf<span class=\"ls24\">or<span class=\"ls0\">maci\u00f3n requerida por<span class=\"_ _1\"></span> el art. 229 de la Ley de <span class=\"_ _b\"></span>S<span class=\"_ _0\"></span>ociedad<span class=\"_ _1\"></span>es de Capital </span></span></span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>Administradores de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante no <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>asunto sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>informar en <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>lo </span><span style=\"display:inherit;clear:left;\">establecido <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>art\u00edculo 229 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la ley <span class=\"_ _0\"></span>de Sociedades <span class=\"_ _0\"></span>de Capital, <span class=\"_ _0\"></span>aprobada mediante <span class=\"_ _0\"></span>el Real <span class=\"_ _0\"></span>Decreto <span class=\"_ _0\"></span>Legislativo </span><span style=\"display:inherit;clear:left;\">1/2010 de 2 de julio. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Remuneraciones pagad<span class=\"_ _0\"></span>as a los miemb<span class=\"_ _0\"></span>ros del Con<span class=\"_ _0\"></span>sejo de Administr<span class=\"_ _0\"></span>aci\u00f3n de la </span></span><span style=\"display:inherit;clear:left;\">Sociedad Dominante<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">A continuaci\u00f3n, s<span class=\"_ _0\"></span>e presenta la rem<span class=\"_ _0\"></span>uneraci\u00f3n global percibida por <span class=\"_ _0\"></span>los miembros del <span class=\"_ _0\"></span>Consejo de <span class=\"_ _7\"></span>Administraci\u00f3n de </span><span style=\"display:inherit;clear:left;\">la Sociedad durante el ejercicio terminado el 31 de diciembre de 202<span class=\"_ _0\"></span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dietas por asis<span class=\"_ _1\"></span>tencia a reunion<span class=\"_ _1\"></span>es del Con<span class=\"_ _1\"></span>sejo de Admini<span class=\"_ _1\"></span>straci\u00f3n </span><span style=\"display:inherit;clear:left;\">1.623 </span><span style=\"display:inherit;clear:left;\">1.943 </span><span style=\"display:inherit;clear:left;\">Sueldos y salario<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">800<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">800<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os de vida y plane<span class=\"_ _1\"></span>s de pensiones </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">Servicios pres<span class=\"_ _1\"></span>tados al Grupo </span><span style=\"display:inherit;clear:left;\">228<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">331<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2.655 </span><span style=\"display:inherit;clear:left;\">3.078 </span><span style=\"display:inherit;clear:left;\">Adicionalmente <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span><span class=\"ls8\">ha <span class=\"_ _0\"></span></span>p<span class=\"ls8\">agado <span class=\"_ _0\"></span></span>320 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>340 <span class=\"_ _7\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>en <span class=\"_ _7\"></span><span class=\"ls8\">202</span>2 res<span class=\"_ _0\"></span>pectivamente, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>concepto </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">de seguros de responsabilidad civil a de Administradores y Directivos<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">34.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Hechos po<span class=\"_ _0\"></span>steriores a la f<span class=\"_ _0\"></span>echa de balance<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>sado <span class=\"_ _7\"></span>14 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>febrero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _7\"></span>falleci\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>Madrid <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>89 <span class=\"_ _6\"></span>a\u00f1os <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tras <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>rga <span class=\"_ _7\"></span>enfermedad<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>D. <span class=\"_ _6\"></span>Jos\u00e9 <span class=\"_ _6\"></span>Llad\u00f3 </span><span style=\"display:inherit;clear:left;\">Fern\u00e1ndez-Urrutia, presidente fundador y principal accionista del Grupo. </span><span style=\"display:inherit;clear:left;\">Con posterioridad al cierre del ejercicio se ha recibido la notifi<span class=\"_ _1\"></span>caci\u00f3n del levantamiento de actas<span class=\"_ _0\"></span> por impuestos <span class=\"ls8\">de </span></span><span style=\"display:inherit;clear:left;\">sociedades en ejercicios fiscales prescritos correspondientes a la filial de Rep\u00fablica Dominicana. La Direcci\u00f3n del </span><span style=\"display:inherit;clear:left;\">grupo estima que estas actas no dar\u00e1n lugar un pasivo adicional a los ya registrados. </span><span style=\"display:inherit;clear:left;\">A la fecha de formulaci\u00f3n de las presentes cuentas anuales consolidada<span class=\"ls13\">s,</span> con la excepci\u00f3n de lo comentado en </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">el p\u00e1rrafo anterior no se ha producido ning\u00fan hecho posterior de relevancia<span class=\"_ _0\"></span>, que requiera ser de<span class=\"_ _1\"></span>sglosado.</span></span> </span><span style=\"display:inherit;clear:left;\">ANEXO I </span><span style=\"display:inherit;clear:left;\">Sociedades depend<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>entes <span class=\"_ _1\"></span>incluidas en el<span class=\"_ _1\"></span> per\u00edmetro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">202</span>3 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">M\u00e9todo </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">integraci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. <span class=\"ff7\">\u2013</span> Ara<span class=\"_ _b\"></span>bia </span><span style=\"display:inherit;clear:left;\">P.O. BOX 39561<span class=\"_ _1\"></span>, Dahrahn </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Saud\u00ed  </span><span style=\"display:inherit;clear:left;\">31942 (Arabia Saud\u00ed)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">P.O. Box 40.538,<span class=\"_ _1\"></span> Jeddah </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">TR Saudi Arabia LLC<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">21511, (Arabia <span class=\"_ _1\"></span>Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos Intern<span class=\"_ _1\"></span>acionales, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia for <span class=\"_ _1\"></span>Services </span><span style=\"display:inherit;clear:left;\">P.O. Box 77076<span class=\"_ _1\"></span>, 31952 Al </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">and Contracting<span class=\"_ _1\"></span> Company Limited<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Khobar, (Arabia<span class=\"_ _1\"></span> Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos Intern<span class=\"_ _1\"></span>acionales, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9<span class=\"ls0\">cnicas Reunida<span class=\"_ _1\"></span>s Global for </span></span><span style=\"display:inherit;clear:left;\">P.O. Box 30909<span class=\"_ _1\"></span>, Al Khobar </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Engineering Consul<span class=\"_ _1\"></span>tants co. ltd </span><span style=\"display:inherit;clear:left;\">31952, Saudi Arab<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Lavalle <span class=\"ls5\">310,</span> Piso <span class=\"ls5\">1,</span> <span class=\"ls5\">10</span>47, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Argentina <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ciudad Aut\u00f3noma<span class=\"_ _1\"></span> <span class=\"ls5\">de </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Buenos Aires (Argentina<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Sanabis, block 41<span class=\"_ _1\"></span>0, road </span><span style=\"display:inherit;clear:left;\">TR Bahrain W.L.L<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas Indu<span class=\"_ _1\"></span>striales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">1010, building 474<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> flat 211 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Edificio el Cubo <span class=\"_ _1\"></span>II, 2\u00ba Piso, </span><span style=\"display:inherit;clear:left;\">Avenida las Rambla<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC <span class=\"ff7\">\u2013</span> Bolivia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Zona Empresarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas Indu<span class=\"_ _1\"></span>striales, </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Equipetrol Norte<span class=\"_ _1\"></span>, Santa </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Cruz (Bolivia) </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 E&amp;C<span class=\"_ _1\"></span> INC. </span><span style=\"display:inherit;clear:left;\">SW Calgary, AB<span class=\"_ _1\"></span> - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">2V6, (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Suite 500, <span class=\"ls5\">500 </span><span class=\"ff7\">\u2013</span> 4th </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Alberta  </span><span style=\"display:inherit;clear:left;\">Avenue SW, T2<span class=\"_ _1\"></span>P2V6, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Calgary, Alberta <span class=\"ls1b\">(Canad\u00e1)</span> </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Suite 500<span class=\"ls4\">, <span class=\"ls5\">500 </span></span><span class=\"ff7\">\u2013</span> 4th<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Redwater, <span class=\"_ _1\"></span>Inc. </span><span style=\"display:inherit;clear:left;\">Avenue SW, T2<span class=\"_ _1\"></span>P2V6<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Calgary, Alberta (Ca<span class=\"_ _1\"></span>nad\u00e1) </span><span style=\"display:inherit;clear:left;\">S.A.<span class=\"ls3\">U.</span> </span><span style=\"display:inherit;clear:left;\">Badajoz N\u00ba 45, O<span class=\"_ _1\"></span>ficina </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">1901, Edificio Funda<span class=\"_ _1\"></span>dores, </span><span style=\"display:inherit;clear:left;\">S.A.U. / T\u00e9cnica<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Ltda<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">Reunidas Metal\u00far<span class=\"_ _1\"></span>gicas, </span><span style=\"display:inherit;clear:left;\">Chile (Chile) </span><span style=\"display:inherit;clear:left;\">S.A., Agencia<span class=\"_ _1\"></span> en Chile </span><span style=\"display:inherit;clear:left;\">Av<span class=\"ls0\">da. Andr\u00e9<span class=\"_ _1\"></span>s Bello <span class=\"ls5\">2711</span>, </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">TR Metal\u00fargicas,<span class=\"_ _1\"></span> S.A. Agencia en <span class=\"_ _1\"></span>Chile </span><span style=\"display:inherit;clear:left;\">Piso 9, Las Cond<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Metal\u00fargicas, <span class=\"_ _1\"></span>S.A.U. </span><span style=\"display:inherit;clear:left;\">Santiago de Ch<span class=\"_ _1\"></span>ile (Chile) </span><span style=\"display:inherit;clear:left;\">AK 9 # 127 C 60 O<span class=\"_ _1\"></span>F 311 </span><span style=\"display:inherit;clear:left;\">TR Colombia </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Municipio: Bogot\u00e1 D<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Corpora<span class=\"_ _1\"></span>tion Trust Center, </span><span style=\"display:inherit;clear:left;\">1209 Orange<span class=\"_ _1\"></span> Street, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA L.L.C<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Wilmington, Delawa<span class=\"_ _1\"></span>re </span><span style=\"display:inherit;clear:left;\">19801, (E.E.U<span class=\"_ _1\"></span>.U.) </span><span style=\"display:inherit;clear:left;\">8550 United Plaza<span class=\"_ _1\"></span> Ste. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">TR Louisiana L.L.C<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">305, Bldg. II, Baton Ro<span class=\"_ _1\"></span>uge, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Louisiana <span class=\"ls5\">70809</span> (E.E.U.U<span class=\"_ _1\"></span>.) </span><span style=\"display:inherit;clear:left;\">3050 Post Oak Boule<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ard, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Houston<span class=\"_ _1\"></span> L.L.C. </span><span style=\"display:inherit;clear:left;\">Suite 1625, Hou<span class=\"_ _1\"></span>ston<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Texas <span class=\"ls5\">77056</span> (E.E.U.U.) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Internaciona<span class=\"_ _1\"></span>l, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. y </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda y </span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">99.98% </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">Mayorista Maquina<span class=\"_ _1\"></span>ria </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Constru<span class=\"_ _1\"></span>cci\u00f3n y </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Promoci\u00f3n Inmob<span class=\"_ _1\"></span>iliaria </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Montaje, S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Ecolog\u00eda, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Metal\u00fargica<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Sider\u00farg<span class=\"_ _1\"></span>icas, S.A.  </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola de In<span class=\"_ _1\"></span>vestigaci\u00f3n y De<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ollo, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar Real Reser<span class=\"_ _1\"></span>va, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Initec Infraestru<span class=\"_ _1\"></span>cturas, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _1\"></span>s 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">ReciclAguilar, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 3, plnta 6<span class=\"_ _1\"></span>\u00aa, n\u00facleo </span><span style=\"display:inherit;clear:left;\">Heymo Ingenier<span class=\"_ _1\"></span>\u00eda, S. A. </span><span style=\"display:inherit;clear:left;\">A, Parque empre<span class=\"_ _1\"></span>sarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Adequa, <span class=\"ls5\">28050</span>-Madrid </span><span style=\"display:inherit;clear:left;\">(Espa\u00f1a) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Padel<span class=\"_ _1\"></span> S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via,S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parque<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Valdavia Gim <span class=\"_ _1\"></span>S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via,S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Strevelsweg 700<span class=\"_ _1\"></span>, Unit 303-</span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Netherland<span class=\"_ _1\"></span>s B.V.   </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">A4404, 3083AS Ro<span class=\"_ _1\"></span>tterdam </span><span style=\"display:inherit;clear:left;\">4 Momotse avenue<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Adabraka-Accra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Ghana </span><span style=\"display:inherit;clear:left;\">Mteropolitan, Grea<span class=\"_ _1\"></span>trer </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V. </span><span style=\"display:inherit;clear:left;\">Accra, PO BOX NT<span class=\"_ _1\"></span> 1632, </span><span style=\"display:inherit;clear:left;\">A., (Ghana) </span><span style=\"display:inherit;clear:left;\">Consultor\u00eda y asi<span class=\"_ _1\"></span>stencia </span><span style=\"display:inherit;clear:left;\">103 Ashoka E<span class=\"_ _1\"></span>state, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s engineers Ind<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">en proyectos </span><span style=\"display:inherit;clear:left;\">LUTHRA-</span><span style=\"display:inherit;clear:left;\">Barakhamba Road<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> New </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">private limited (TR<span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>I) </span><span style=\"display:inherit;clear:left;\">internacionale<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">LUTHRA </span><span style=\"display:inherit;clear:left;\">Delhi <span class=\"ff7\">\u2013</span> 110 001 (<span class=\"_ _1\"></span>India) </span><span style=\"display:inherit;clear:left;\">ingenier\u00eda </span><span style=\"display:inherit;clear:left;\">Via Bartolomeo Zu<span class=\"_ _1\"></span>cchi 1, </span><span style=\"display:inherit;clear:left;\">TR Sagemis Inter<span class=\"_ _1\"></span>national, S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">20900 Monza MB<span class=\"_ _1\"></span>, (Italia) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Italy new refin<span class=\"_ _1\"></span>ery </span><span style=\"display:inherit;clear:left;\">Via Bartolomeo Zu<span class=\"_ _1\"></span>cchi 1, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">project SRL </span><span style=\"display:inherit;clear:left;\">20900 Monza MB<span class=\"_ _1\"></span>, (Italia) </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">Suite 1005<span class=\"_ _1\"></span>, 10th Floor, </span></span><span style=\"display:inherit;clear:left;\">Wisma Hamzah-Kwo<span class=\"_ _1\"></span>ng </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Malaysia SDN<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Hing, No. 1, Leboh<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Ampang, 40100<span class=\"_ _1\"></span>, Kuala </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Lumpur, (Malasia)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Avenida Homero<span class=\"_ _1\"></span> 229<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Polanco V se<span class=\"_ _1\"></span>cci\u00f3n, Miguel </span><span style=\"display:inherit;clear:left;\">TR Servicios S<span class=\"_ _1\"></span>.R.L. de C.V. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Hidalgo, Distri<span class=\"_ _1\"></span>to Federal, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">11560, (M\u00e9xico)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Polanco Chapu<span class=\"_ _1\"></span>ltepec, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TReunidas M\u00e9xi<span class=\"_ _1\"></span>co Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Miguel HidalgoCP <span class=\"ls5\">11560<span class=\"ls4\">, </span></span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n de<span class=\"_ _1\"></span> R.L. de C.V </span><span style=\"display:inherit;clear:left;\">Ciudad de M\u00e9<span class=\"_ _1\"></span>xico, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(M\u00e9xico) </span><span style=\"display:inherit;clear:left;\">Safe way Building,<span class=\"_ _1\"></span> 2nd </span><span style=\"display:inherit;clear:left;\">floor, Building<span class=\"_ _1\"></span> n\u00ba68, Way n<span class=\"_ _1\"></span>\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">TR Engineering LLC<span class=\"_ _1\"></span> <span class=\"ff7\">\u2013</span> Oman </span><span style=\"display:inherit;clear:left;\">3305, Dohat-Al Abad<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Safe Way Building<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Building n\u00ba 68<span class=\"_ _1\"></span>, Way n\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">3305, Dohah-Al <span class=\"_ _1\"></span>Abad </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">The Special E<span class=\"_ _1\"></span>conomic </span><span style=\"display:inherit;clear:left;\">Zone at Duqm / <span class=\"ls27\">Al</span>-Duqm / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duq<span class=\"_ _1\"></span>m) </span><span style=\"display:inherit;clear:left;\">Al Wusta Governo<span class=\"_ _1\"></span>rate / </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">P.O. Box: 2991 <span class=\"_ _1\"></span>/ Postal </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Code 112 </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">TR Per\u00fa Ingenier<span class=\"_ _1\"></span>\u00eda y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de Talara,<span class=\"_ _1\"></span> S.A.C. </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Rua Latino Coelho<span class=\"_ _1\"></span>, n.\u00ba 87, </span><span style=\"display:inherit;clear:left;\">Distrito: Lisboa<span class=\"_ _1\"></span>, Concelho: </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de Constru<span class=\"_ _1\"></span>cao Unip. </span><span style=\"display:inherit;clear:left;\">Lisboa, Fregue<span class=\"_ _1\"></span>sia: </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">LDA  - Portugal </span><span style=\"display:inherit;clear:left;\">Avenidas No<span class=\"_ _1\"></span>vas, 1050, </span><span style=\"display:inherit;clear:left;\">132 Lisboa (Por<span class=\"_ _1\"></span>tugal)  </span><span style=\"display:inherit;clear:left;\">Suite 1, 3rd Floor<span class=\"_ _1\"></span>, 11-<span class=\"ls5\">12 </span></span><span style=\"display:inherit;clear:left;\">St. James\u2019s Square<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s UK </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">London,  SW1Y 4L<span class=\"_ _1\"></span>B, </span><span style=\"display:inherit;clear:left;\">(Reino Unido<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Avda. de los Pr\u00f3cer<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Diamond Mall, 1<span class=\"_ _1\"></span>\u00ba piso, </span><span style=\"display:inherit;clear:left;\">Tecreun Rep\u00fablica<span class=\"_ _1\"></span> Dominicana,<span class=\"_ _1\"></span> S.R.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">local 25A, San<span class=\"_ _1\"></span>to Domingo, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(Rep\u00fablica Domini<span class=\"_ _1\"></span>cana) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s INSAAT TAAH<span class=\"_ _b\"></span>H\u00dcT </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Limited Sirketi </span><span style=\"display:inherit;clear:left;\">Plaza No:<span class=\"ls5\">21</span> Kat 23 3439<span class=\"_ _1\"></span>8 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul (Turqu<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00fchendislik<span class=\"_ _1\"></span> ve </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">\u0130nsaat A.S<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Plaza No:<span class=\"ls5\">21</span> Kat 23 3439<span class=\"_ _1\"></span>8 </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul (Turqu<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">TR Projeler </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Plaza No:21 Kat<span class=\"_ _1\"></span> 23 34398 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ANEXO I </span><span style=\"display:inherit;clear:left;\">Sociedades depend<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>entes <span class=\"_ _1\"></span>incluidas en el<span class=\"_ _1\"></span> per\u00edmetro de cons<span class=\"_ _1\"></span>olidaci\u00f3<span class=\"_ _1\"></span>n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">2022</span> </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo integrac<span class=\"_ _1\"></span>i\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf </span><span style=\"display:inherit;clear:left;\">P.O. BOX 39561<span class=\"_ _1\"></span>, Dahrahn </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Ltd. <span class=\"ff7\">\u2013</span> Arabia Saud\u00ed<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31942 (Arabia Saud<span class=\"_ _1\"></span>\u00ed) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P.O. Box 40.538,<span class=\"_ _1\"></span> Jeddah </span><span style=\"display:inherit;clear:left;\">/ T\u00e9cnicas Reu<span class=\"_ _1\"></span>nidas </span><span style=\"display:inherit;clear:left;\">TR Saudi Arabia LLC<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">21511, (Arabia <span class=\"_ _1\"></span>Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Saudia for Service<span class=\"_ _1\"></span>s and </span><span style=\"display:inherit;clear:left;\">P.O. Box 77076<span class=\"_ _1\"></span>, 31952 Al </span><span style=\"display:inherit;clear:left;\">/ <span class=\"ls0\">T\u00e9cnicas<span class=\"_ _1\"></span> Reunidas </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Contracting Co<span class=\"_ _1\"></span>mpany </span><span style=\"display:inherit;clear:left;\">Khobar, (Arabia<span class=\"_ _1\"></span> Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Limited </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TECNICAS REU<span class=\"_ _1\"></span>NIDAS </span><span style=\"display:inherit;clear:left;\">GLOBAL FOR </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P.O. Box 30909<span class=\"_ _1\"></span>, Al Khobar </span><span style=\"display:inherit;clear:left;\">ENGINEERING<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">31952, Saudi Arab<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">CONSULTANT<span class=\"_ _1\"></span>S CO. </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">LTD </span><span style=\"display:inherit;clear:left;\">MORENO 957 Pi<span class=\"_ _1\"></span>so:2 </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Dpto:1 1091-CIUD<span class=\"_ _1\"></span>AD </span><span style=\"display:inherit;clear:left;\">TR Argentina <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">AUTONOMA BUEN<span class=\"_ _1\"></span>OS </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">AIRES </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Sanabis, block 41<span class=\"_ _1\"></span>0, road </span><span style=\"display:inherit;clear:left;\">TR Bahrain W.L.L<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">1010, building 474<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> flat 211 </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Edificio el Cubo <span class=\"_ _1\"></span>II, 2\u00ba Piso, </span><span style=\"display:inherit;clear:left;\">Avenida las Rambla<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC <span class=\"ff7\">\u2013</span> </span><span style=\"display:inherit;clear:left;\">Zona Empresarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Bolivia </span><span style=\"display:inherit;clear:left;\">Equipetrol Norte<span class=\"_ _1\"></span>, Santa </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Cruz (Bolivia) </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Canada In<span class=\"_ _1\"></span>c </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">2V6 (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Canada E&amp;C INC<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">2V6, (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Alberta  </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">2V6 (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Badajoz N\u00ba 45, O<span class=\"_ _1\"></span>ficina </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile </span><span style=\"display:inherit;clear:left;\">1901, Edificio Funda<span class=\"_ _1\"></span>dores, </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Ltda. </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Chile (Chile) </span><span style=\"display:inherit;clear:left;\">Avda. Bosque Nor<span class=\"_ _1\"></span>te, 107, </span><span style=\"display:inherit;clear:left;\">TR Metal\u00fargica Chi<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica,S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Chile </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">AK 9 # 127 C 60 O<span class=\"_ _1\"></span>F 311 </span><span style=\"display:inherit;clear:left;\">TR Colombia </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Municipio: Bogot\u00e1 D<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Corpora<span class=\"_ _1\"></span>tion Trust Center, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">1209 Orange<span class=\"_ _1\"></span> Street, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Wilmington, Delawa<span class=\"_ _1\"></span>re </span><span style=\"display:inherit;clear:left;\">19801, (E.E.U<span class=\"_ _1\"></span>.U.) </span><span style=\"display:inherit;clear:left;\">Baton Rouge, Lo<span class=\"_ _1\"></span>uisiana </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">TR Louisiana L.L.C<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">(E.E.U.U.) </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">1790 Hugue<span class=\"_ _1\"></span>s Landing </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">Boulevard, the<span class=\"_ _1\"></span> Woodlands, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Houston L.L.C. </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Texas 77380 (E<span class=\"_ _1\"></span>.E.U.U.) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Internacional, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">y T\u00e9cnicas Reu<span class=\"_ _1\"></span>nidas </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda y Mayor<span class=\"_ _1\"></span>ista </span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">99.98% </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">Maquinaria </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Promoci\u00f3n Inmob<span class=\"_ _1\"></span>iliaria </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Ecolog\u00eda, S.A<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingenier\u00eda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Metal\u00fargicas, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Sider\u00farg<span class=\"_ _1\"></span>icas, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A.  </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola de </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Investigaci\u00f3n y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Desarrollo, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar Real Reser<span class=\"_ _1\"></span>va, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC/Deloitte </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Initec Infraestru<span class=\"_ _1\"></span>cturas, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">ReciclAguilar, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 3, plnta 6<span class=\"_ _1\"></span>\u00aa, n\u00facleo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. </span><span style=\"display:inherit;clear:left;\">Heymo Ingenier<span class=\"_ _1\"></span>\u00eda, S. A. </span><span style=\"display:inherit;clear:left;\">A, Parque empre<span class=\"_ _1\"></span>sarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">A.<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Adequa, 28050-Madr<span class=\"_ _1\"></span>id </span><span style=\"display:inherit;clear:left;\">(Espa\u00f1a) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Deportes Valdavia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Padel<span class=\"_ _1\"></span> S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via, S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Gim <span class=\"_ _1\"></span>S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via, S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingenier<span class=\"_ _1\"></span>\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Parklaan 34, 3016<span class=\"_ _1\"></span>BC </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V.   </span><span style=\"display:inherit;clear:left;\">Rotterdam (Holand<span class=\"_ _1\"></span>a) </span><span style=\"display:inherit;clear:left;\">4 Momotse avenue<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Adabraka-Accra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Mteropolitan, Greatre<span class=\"_ _1\"></span>r </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Ghana </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V. </span><span style=\"display:inherit;clear:left;\">Accra, PO BOX NT<span class=\"_ _1\"></span> 1632, </span><span style=\"display:inherit;clear:left;\">A., (Ghana) </span><span style=\"display:inherit;clear:left;\">1077 Budapest, </span><span style=\"display:inherit;clear:left;\">Wessel\u00e9nyi ut<span class=\"_ _1\"></span>ca 16. 3. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Dufi </span><span style=\"display:inherit;clear:left;\">em.; new seat: 11<span class=\"_ _1\"></span>38 </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">CCGT Kft </span><span style=\"display:inherit;clear:left;\">Budapest, N\u00e9pf\u00fcrd\u0151<span class=\"_ _1\"></span> utca </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">22. Building B.<span class=\"_ _1\"></span> 13th floor </span><span style=\"display:inherit;clear:left;\">(Hungr\u00eda) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">103 Ashoka E<span class=\"_ _1\"></span>state, </span><span style=\"display:inherit;clear:left;\">Consultor\u00eda y asi<span class=\"_ _1\"></span>stencia en </span><span style=\"display:inherit;clear:left;\">LUTHRA-</span><span style=\"display:inherit;clear:left;\">engineers India<span class=\"_ _1\"></span> private </span><span style=\"display:inherit;clear:left;\">Barakhamba Road<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> New </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">proyectos intern<span class=\"_ _1\"></span>acionales de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">LUTHRA </span><span style=\"display:inherit;clear:left;\">limited (TREI)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Delhi <span class=\"ff7\">\u2013</span> 110 001 (<span class=\"_ _1\"></span>India) </span><span style=\"display:inherit;clear:left;\">ingenier\u00eda </span><span style=\"display:inherit;clear:left;\">Via Zucchi 1, 2090<span class=\"_ _1\"></span>0 Monza </span><span style=\"display:inherit;clear:left;\">TR Sagemis </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">MB, (Italia)  </span><span style=\"display:inherit;clear:left;\">Via Zucchi 1, 2090<span class=\"_ _1\"></span>0 Monza </span><span style=\"display:inherit;clear:left;\">TR Italy </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">MB, (Italia) </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">Suite 1005<span class=\"_ _1\"></span>, 10th Floor, </span></span><span style=\"display:inherit;clear:left;\">Wisma Hamzah-Kwo<span class=\"_ _1\"></span>ng </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Hing, No. 1, Leboh<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Malaysia SDN. </span><span style=\"display:inherit;clear:left;\">Ampang, 40100<span class=\"_ _1\"></span>, Kuala </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Lumpur, (Malasia)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Calle Tiburcio Mon<span class=\"_ _1\"></span>teil 76, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Servicios S<span class=\"_ _1\"></span>.R.L. de </span><span style=\"display:inherit;clear:left;\">San Miguel Chap<span class=\"_ _1\"></span>ultepec, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">C.V. </span><span style=\"display:inherit;clear:left;\">Miguel Hidalgo, Di<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>trito </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Federeal, 11850<span class=\"_ _1\"></span>, (Malasia) </span><span style=\"display:inherit;clear:left;\">Avda \u00c1lvaro Obre<span class=\"_ _1\"></span>g\u00f3n 151, </span><span style=\"display:inherit;clear:left;\">TReunidas M\u00e9xi<span class=\"_ _1\"></span>co </span><span style=\"display:inherit;clear:left;\">piso 6, despacho 60<span class=\"_ _1\"></span>1 col </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Ingenier\u00eda y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">Roma Norte CP 06<span class=\"_ _1\"></span>700, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">de R.L. de C.V. </span><span style=\"display:inherit;clear:left;\">Del: Cuauhtemo<span class=\"_ _1\"></span>c, Ciudad </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">de M\u00e9xico, (M\u00e9<span class=\"_ _1\"></span>xico) </span><span style=\"display:inherit;clear:left;\">Safeway Building<span class=\"_ _1\"></span>, 2nd </span><span style=\"display:inherit;clear:left;\">TR Engineering LLC <span class=\"ff7\">\u2013<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span><span style=\"display:inherit;clear:left;\">floor, Building<span class=\"_ _1\"></span> n\u00ba68, Way n<span class=\"_ _1\"></span>\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">Oman </span><span style=\"display:inherit;clear:left;\">3305, Dohat-Al Abad<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Muscat, Sultanate<span class=\"_ _1\"></span> of Oman  </span><span style=\"display:inherit;clear:left;\">Safe Way Building<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Building n\u00ba 68<span class=\"_ _1\"></span>, Way n\u00ba </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">3305, Dohah-Al <span class=\"_ _1\"></span>Abad </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">LLC  </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">The Special E<span class=\"_ _1\"></span>conomic </span><span style=\"display:inherit;clear:left;\">Zone at Duqm / <span class=\"ls27\">Al</span>-Duqm / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s LLC </span><span style=\"display:inherit;clear:left;\">Al Wusta Governo<span class=\"_ _1\"></span>rate / </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">(Duqm) </span><span style=\"display:inherit;clear:left;\">P.O. Box: 2991 <span class=\"_ _1\"></span>/ Postal </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Code 112 </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">TR Per\u00fa Ingenier<span class=\"_ _1\"></span>\u00eda y </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n S.<span class=\"_ _1\"></span>A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Talara, S.A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Rua Latino Coelho<span class=\"_ _1\"></span>, n.\u00ba 87, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">Distrito: Lisboa<span class=\"_ _1\"></span>, Concelho: </span><span style=\"display:inherit;clear:left;\">Construcao Un<span class=\"_ _1\"></span>ip. LDA  - </span><span style=\"display:inherit;clear:left;\">Lisboa, Fregue<span class=\"_ _1\"></span>sia: </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Portugal </span><span style=\"display:inherit;clear:left;\">Avenidas No<span class=\"_ _1\"></span>vas, 1050, </span><span style=\"display:inherit;clear:left;\">132 Lisboa (Por<span class=\"_ _1\"></span>tugal)  </span><span style=\"display:inherit;clear:left;\">Suite 1, 3rd Floor<span class=\"_ _1\"></span>, 11-<span class=\"ls5\">12 </span></span><span style=\"display:inherit;clear:left;\">St. James\u2019s Square<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s UK </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">London,  SW1Y 4L<span class=\"_ _1\"></span>B, </span><span style=\"display:inherit;clear:left;\">(Reino Unido<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Avda. de los Pr\u00f3cer<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecreun Rep\u00fablica<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Diamond Mall, 1<span class=\"_ _1\"></span>\u00ba piso, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Dominicana, S.R.L<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">local 25A, San<span class=\"_ _1\"></span>to Domingo, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">(Rep\u00fablica Domini<span class=\"_ _1\"></span>cana) </span><span style=\"display:inherit;clear:left;\">Kozyata\u011f\u0131 Nida<span class=\"_ _1\"></span>kule </span><span style=\"display:inherit;clear:left;\">De\u011firmen So<span class=\"_ _1\"></span>k. No:18/19A<span class=\"ff4\">- </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">10. Kat  Oda :26<span class=\"_ _1\"></span> Kozyata\u011f\u0131 </span><span style=\"display:inherit;clear:left;\">INSAAT TAAHH\u00dc<span class=\"_ _1\"></span>T </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Kad\u0131k\u00f6y <span class=\"ff4\">-</span>\u0130st.<span class=\"ff4\">-P.K.347<span class=\"_ _1\"></span>42 </span></span><span style=\"display:inherit;clear:left;\">Limited Sirketi </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Adres No: 22525<span class=\"_ _1\"></span>46268 </span><span style=\"display:inherit;clear:left;\">(Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">Kozyata\u011f\u0131 Nida<span class=\"_ _1\"></span>kule </span><span style=\"display:inherit;clear:left;\">De\u011firmen So<span class=\"_ _1\"></span>k. No:18/19A<span class=\"ff4\">- </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">10. Kat  Oda :26<span class=\"_ _1\"></span> <span class=\"ff7\">Kozyata\u011f\u0131 </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">M\u00fchendislik ve \u0130n<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>aat A.S<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Kad\u0131k\u00f6y <span class=\"ff4\">-</span>\u0130st.<span class=\"ff4\">-P.K.347<span class=\"_ _1\"></span>42 </span></span><span style=\"display:inherit;clear:left;\">Adres No: 22525<span class=\"_ _1\"></span>46268 </span><span style=\"display:inherit;clear:left;\">(Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">Kozyatagi Mahalle<span class=\"_ _1\"></span>si </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Degirmen Sk. Nida<span class=\"_ _1\"></span> Kule A </span><span style=\"display:inherit;clear:left;\">TR Projeler </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Blok Apt. N\u00ba: 18/19<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Kadikoy/Istanbul</span></span><span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ANEXO II </span><span style=\"display:inherit;clear:left;\">Sociedades asoc<span class=\"_ _1\"></span>iadas incluidas en<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>el per\u00edme<span class=\"_ _1\"></span>tro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> 2023 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor  </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Proyectos Ebr<span class=\"_ _1\"></span>amex, S. de R.L<span class=\"_ _1\"></span>. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xi<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Minatrico, S. de R<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>L. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xi<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">Ronda Gener<span class=\"_ _1\"></span>al Mitre 126, </span><span style=\"display:inherit;clear:left;\">M\u00e1ster S.A. de<span class=\"_ _1\"></span> ingenier\u00eda y Arq<span class=\"_ _1\"></span>uitectura </span><span style=\"display:inherit;clear:left;\">4\u00aa planta, 08021-</span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. <span class=\"ls0\">Eq. </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Barcelona (Espa\u00f1a<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">ANEXO II </span><span style=\"display:inherit;clear:left;\">Sociedades asoc<span class=\"_ _1\"></span>iadas incluidas en<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>el per\u00edme<span class=\"_ _1\"></span>tro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> 2022 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor  </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Proyectos Ebr<span class=\"_ _1\"></span>amex, S. de R.L<span class=\"_ _1\"></span>. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xi<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Minatrico, S. de R<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>L. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xico)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Ronda Gener<span class=\"_ _1\"></span>al Mitre 126, </span><span style=\"display:inherit;clear:left;\">M\u00e1ster S.A. de<span class=\"_ _1\"></span> ingenier\u00eda y Arq<span class=\"_ _1\"></span>uitectura </span><span style=\"display:inherit;clear:left;\">4\u00aa planta, 08021-</span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Barcelona (Espa\u00f1a<span class=\"_ _1\"></span>)</span></span> </span><span style=\"display:inherit;clear:left;\">ANEXO III </span><span style=\"display:inherit;clear:left;\">Operaciones con<span class=\"_ _1\"></span>juntas incluidas<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>en el per\u00ed<span class=\"_ _1\"></span>metro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> 2023 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor  </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC </span><span style=\"display:inherit;clear:left;\">Om\u00e1n </span><span style=\"display:inherit;clear:left;\">65,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Bapco </span><span style=\"display:inherit;clear:left;\">Bahr\u00e9in </span><span style=\"display:inherit;clear:left;\">32,00% </span><span style=\"display:inherit;clear:left;\">TR Saudia S.C LTD<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Powertecno Ener<span class=\"_ _1\"></span>g\u00eda M\u00e9xico </span><span style=\"display:inherit;clear:left;\">M\u00e9jico<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"fs5 ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Proporcional<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">ANEXO III </span><span style=\"display:inherit;clear:left;\">Operaciones con<span class=\"_ _1\"></span>juntas incluidas<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>en el per\u00ed<span class=\"_ _1\"></span>metro de consolidaci\u00f3n<span class=\"_ _1\"></span> <span class=\"ffb\">\u2013</span> 2022 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC </span><span style=\"display:inherit;clear:left;\">Om\u00e1n </span><span style=\"display:inherit;clear:left;\">65,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Bapco </span><span style=\"display:inherit;clear:left;\">Bahr\u00e9in </span><span style=\"display:inherit;clear:left;\">32,00% </span><span style=\"display:inherit;clear:left;\">TR Saudia S.C LTD<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Powertecno Ener<span class=\"_ _1\"></span>g\u00eda M\u00e9xico </span><span style=\"display:inherit;clear:left;\">M\u00e9jico<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"fs5 ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Proporcional<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Deloitte</span></span><span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">ANEXO IV </span><span style=\"display:inherit;clear:left;\">Uniones tempora<span class=\"_ _1\"></span>les de empresas<span class=\"_ _1\"></span>, consorcios<span class=\"_ _1\"></span> y establecimien<span class=\"_ _1\"></span>tos per<span class=\"_ _1\"></span>manentes en las que<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>participan <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as sociedade<span class=\"_ _b\"></span>s i<span class=\"_ _0\"></span>ncluidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de<span class=\"_ _1\"></span> consolidac<span class=\"_ _1\"></span>i\u00f3n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">202</span>3 </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">% Partic. </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">% Partic </span><span style=\"display:inherit;clear:left;\">UTE TR HARA<span class=\"_ _0\"></span>DH GAS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Abu Dhabi BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">COMPRES </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR TURQU\u00cdA BOTA<span class=\"_ _0\"></span>S </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE RAMBLA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR AUSTRA<span class=\"_ _0\"></span>LIA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Villamartin<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA India 3702<span class=\"_ _0\"></span>3 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR ADGAS<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n </span><span style=\"display:inherit;clear:left;\">TReunidas Bra<span class=\"_ _0\"></span>nch Argelia </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE MARJAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Indonesia<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR NEC </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Kazajist\u00e1n B<span class=\"_ _0\"></span>ranch </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Centro de d\u00eda<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR SA ODDZIAL W P<span class=\"_ _0\"></span>OLSCE </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TUBAN <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR/TRE<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR YANB<span class=\"_ _0\"></span>U REFINERY </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">OPER.DESALAD<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">EP BANGLADESH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRD DUQM PROJECT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">6<span class=\"lsc\">5%</span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">EP JORDANIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR MOSCU BRAN<span class=\"_ _0\"></span>CH </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n </span><span style=\"display:inherit;clear:left;\">TR KUWAIT BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR Altamarca<span class=\"_ _0\"></span> C. Vi\u00f1a </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR FINLANDIA BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR THAILAND BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE INTEGRAT<span class=\"_ _0\"></span>ED PROJECT </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE PEIRAO XXI<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR/GEA 21 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR JRTP<span class=\"_ _0\"></span> JAZAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">COL.PLUVIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR TALARA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE PERELL\u00d3<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TSK T<span class=\"_ _0\"></span>R ASHUGANJ </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR OPTA<span class=\"_ _0\"></span>RA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">NORTH </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR/IN CONS.C<span class=\"_ _0\"></span>OMPL. VI\u00d1A<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">TR QATAR BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR MINATIT<span class=\"_ _0\"></span>LAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE TR/ SGS PIST<span class=\"_ _0\"></span>A 18R </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR/IPI Refi. de<span class=\"_ _0\"></span> Sines </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE TR PHB JORDA<span class=\"_ _0\"></span>N </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">JV <span class=\"ls28\">TR</span> WISON </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE <span class=\"ls28\">TR</span> JAFURAH </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">SAMSUNG-TR JOINT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">JV NPCC T\u00e9cnicas AD<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">VENTURE </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR INTEGRA<span class=\"_ _0\"></span>TED GAS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">TR OMAN BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA INDIA 37007<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HPP Gepesa<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">60%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> CC. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> SAN LUIS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">G\u00d3NZORTEGA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE IGD </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">TR Belgium Branc<span class=\"_ _0\"></span>h </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Maharashtra<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR Naphtha RT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos  </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR ETO<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE FAHDILI<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR/Duro F. CT<span class=\"_ _0\"></span>CC Bes\u00f3s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE DECARB GANT<span class=\"_ _0\"></span>E </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Branch Azerbaija<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR BALONGAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE HASSI MESSAOUD P<span class=\"_ _0\"></span>RJ.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR MERCURY<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR JURONG<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE MOSCOW REFI<span class=\"_ _0\"></span>NERY </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA India 3305<span class=\"_ _0\"></span>9 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA India 3306<span class=\"_ _0\"></span>5 </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR<span class=\"ls0\"> SHARJAH BRANCH<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SINGAPUR BRANCH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> CC. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA India 3311<span class=\"_ _0\"></span>7 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">VALLADOLID<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">TECREUN MOROCCO<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TECNICAS REUNIDAS<span class=\"_ _0\"></span> FR BR<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">BRANCH </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">HYUNDAI TR SPOLKA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">45%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV KUWAIT CONSO<span class=\"_ _0\"></span>ORCIO </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">BX TR SPOLKA CYWIL<span class=\"_ _0\"></span>NA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Puerto de Barcel<span class=\"_ _0\"></span>ona </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR BU HAS<span class=\"_ _0\"></span>A  </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP SINES </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">JV SOHAR<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV DASAIT </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\"> Servicios de Ingeni<span class=\"_ _0\"></span>er\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TSGI  </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">EP UTE Hassi Mess<span class=\"_ _0\"></span>aoud </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE VEOLIA-HEY<span class=\"_ _0\"></span>MO BREF </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C. M\u00c9RIDA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">61.93% </span><span style=\"display:inherit;clear:left;\">CQP </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> MI\u00d1O </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE EPTISA<span class=\"_ _0\"></span>-HEYMO </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">UTE Valoriza<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HEYMO-INCLA<span class=\"_ _0\"></span>M </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> CANT\u00c1BRICO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">ANEXO IV </span><span style=\"display:inherit;clear:left;\">Uniones tempora<span class=\"_ _1\"></span>les de empresas<span class=\"_ _1\"></span>, consorcios<span class=\"_ _1\"></span> y establecimien<span class=\"_ _1\"></span>tos per<span class=\"_ _1\"></span>manentes en las que<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>participan las sociedad<span class=\"_ _1\"></span>es incluidas<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">el per\u00edmetro de cons<span class=\"_ _1\"></span>olidaci\u00f3n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">2022<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">Porcentaje </span><span style=\"display:inherit;clear:left;\">Porcentaje </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n de la <span class=\"_ _0\"></span>entidad<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">de </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n de la <span class=\"_ _0\"></span>entidad<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">UTE FAHDILI<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C. Gonz\u00e1lez Ortega<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HAIL<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C. Valladolid </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HASSI MESSAOUD P<span class=\"_ _0\"></span>RJ.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C.San Luis </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE IGD </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TS<span class=\"_ _0\"></span>K C.C. M\u00e9rida </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE INTEGRAT<span class=\"_ _0\"></span>ED PROJECT </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TSGI </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">33%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> MI\u00d1O </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TSK T<span class=\"_ _0\"></span>R ASHUGANJ NORTH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE STURGEON<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Valoriza<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR ETO<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE VEOLIA-HEY<span class=\"_ _0\"></span>MO BREF CQP<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">61.93% </span><span style=\"display:inherit;clear:left;\">UTE TR INTEGRA<span class=\"_ _0\"></span>TED GAS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE RAMBLA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR JRTP<span class=\"_ _0\"></span> JAZAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV DARSAIT </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE EPTISA<span class=\"_ _0\"></span>-HEYMO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV RAILWAY<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">34%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR PHB JORDA<span class=\"_ _0\"></span>N </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV SOHAR </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR/ SGS PIST<span class=\"_ _0\"></span>A 18R </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">SAMSUNG-TR JOINT<span class=\"_ _0\"></span> VENTURE<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR/IN CONS.C<span class=\"_ _0\"></span>OMPL.VI\u00d1A<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TECNICAS REUNIDAS<span class=\"_ _0\"></span> FR BR.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR MINATIT<span class=\"_ _0\"></span>LAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR  MARRUECOS<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR NAPHT<span class=\"_ _0\"></span>HA RT </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR Branch Azerbaija<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR NEC<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR LEDCOR </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR OPTA<span class=\"_ _0\"></span>RA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR MOSCU BRAN<span class=\"_ _0\"></span>CH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TALARA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR OMAN BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR YANB<span class=\"_ _0\"></span>U REFINERY </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR QATAR </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR/IPI Refi. de<span class=\"_ _0\"></span> Sines </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SHARJAH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TRISA/AS<span class=\"_ _0\"></span>T. P. EBRAMEX </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SINGAPOUR <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TRISA/AS<span class=\"_ _0\"></span>T. P. MINATR.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR THAILAND BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TUBAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRD DUQM PROJECT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">65%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE  TR/TRE<span class=\"_ _0\"></span>C OPER.DESALAD<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">33%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA INDIA 33059<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Desaladora Or<span class=\"_ _0\"></span>opesa </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">33%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA INDIA 33065<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HEYMO-INCLA<span class=\"_ _0\"></span>M </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA India 3311<span class=\"_ _0\"></span>7 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HPP Gepesa<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA India 3700<span class=\"_ _0\"></span>7 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE MARJAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">BX TR SPOLKA CYWIL<span class=\"_ _0\"></span>NA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE PERELL\u00d3<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP BANGLADESH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> CANT\u00c1BRICO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP JORDANIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Puerto de Barcel<span class=\"_ _0\"></span>ona </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP SINES </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR ADGAS<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP UTE Hassi <span class=\"_ _0\"></span>Messaoud </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR BALONGAN <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">HYUNDAI TR SPOLKA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">45%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR BU HAS<span class=\"_ _0\"></span>A </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV KUWAIT CONSOR<span class=\"_ _0\"></span>CIO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR HARA<span class=\"_ _0\"></span>DH GAS COMPRES<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR Abu Dhabi (BRANCH<span class=\"_ _0\"></span>) </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR JURONG <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR AUSTRA<span class=\"_ _0\"></span>LIA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR MERCURY<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR BRANCH ARGEL<span class=\"_ _0\"></span>IA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR KUWAIT BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR FINLANDIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SA ODDZIAL W P<span class=\"_ _0\"></span>OLSCE </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR INDONESIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR TURQU\u00cdA BOTA<span class=\"_ _0\"></span>S </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR KAZAJISTAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__9": {
   "value": "T\u00e9cnicas Reunidas, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__8": {
   "value": "T\u00e9cnicas Reunidas, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__7": {
   "value": "T\u00e9cnicas Reunidas, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__10": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__14": {
   "value": "Avenida de Burgos 89, Adequa, Edificio 6",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__13": {
   "value": "Avenida de Burgos 89, Adequa, Edificio 6",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__12": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__11": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__15": {
   "value": "El objeto social est\u00e1 descrito en el Art\u00edculo 4 de los Estatutos de la Sociedad Dominante y consiste en la realizaci\u00f3n de todo tipo de servicios de ingenier\u00eda y construcci\u00f3n de instalaciones industriales, que contempla desde estudios de viabilidad o ingenier\u00edas b\u00e1sicas y conceptuales, hasta la ejecuci\u00f3n completa de grandes y complejos proyectos \u201cllave en mano\u201d incluyendo ingenier\u00eda y dise\u00f1o, gesti\u00f3n de aprovisionamiento y entrega de equipos y materiales, y la construcci\u00f3n de instalaciones y otros servicios relacionados o vinculados, como la asistencia t\u00e9cnica, supervisi\u00f3n de construcci\u00f3n, direcci\u00f3n de obra, direcci\u00f3n facultativa, puesta en marcha y entrenamiento.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__16": {
   "value": "<span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>cuentas <span class=\"_\"> </span>anuales <span class=\"_\"> </span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_\"> </span>del <span class=\"_\"> </span>Grupo <span class=\"_\"> </span>correspondientes <span class=\"_\"> </span>al <span class=\"_\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _a\"> </span>2022 <span class=\"_\"> </span>fueron <span class=\"_\"> </span>aprobadas, <span class=\"_ _a\"> </span>sin<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n, por la Junta General de Accionistas celebrada <span class=\"ls8\">el</span> <span class=\"ls8\">28</span> <span class=\"ls8\">de </span>junio de 2023. </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>nsolidadas <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>formuladas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>Socie<span class=\"_ _0\"></span>dad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _1\"></span><span class=\"lsf\">el<span class=\"ls0\"> <span class=\"_ _b\"></span><span class=\"ls8\">28<span class=\"ls0\"> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>febre<span class=\"ls10\">ro<span class=\"_ _0\"></span></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad Do<span class=\"_ _1\"></span>minante <span class=\"_ _b\"></span>presentar\u00e1n <span class=\"_ _b\"></span>estas <span class=\"_ _b\"></span>cuentas </span></span></span></span></span><span style=\"display:inherit;clear:left;\">anuales consolidadas ante la Junta de Accionistas, y se espera que las mismas sean aprobadas sin cambios.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__17": {
   "value": "<span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Resumen de las princ<span class=\"_ _0\"></span>ipales pol\u00edticas contabl<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _0\"></span>se describen las principales pol\u00edticas contables adoptadas en<span class=\"_ _0\"></span> la preparaci\u00f3n de estas <span class=\"_ _0\"></span>cuentas </span></span><span style=\"display:inherit;clear:left;\">anuales consolidadas.  </span><span style=\"display:inherit;clear:left;\">2.1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Bases de present<span class=\"_ _0\"></span>aci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dominante, <span class=\"_ _7\"></span>preparan <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>31 </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>Internacionales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _7\"></span>Financiera <span class=\"_ _0\"></span>adoptadas <span class=\"_ _0\"></span>para </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _6\"></span>utilizaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Uni<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _8\"></span>(en <span class=\"_ _7\"></span>adelante <span class=\"_ _6\"></span>NIIF-UE) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>aprobadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>Reglamentos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Comisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Europea y <span class=\"_ _0\"></span>que est\u00e1n <span class=\"_ _0\"></span>vigentes al <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023<span class=\"ls9\">, <span class=\"_ _0\"></span></span>con las <span class=\"_ _0\"></span>interpretaciones CINIIF y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on la legislaci\u00f3n </span><span style=\"display:inherit;clear:left;\">mercantil aplicable <span class=\"_ _0\"></span>en Espa\u00f1a a la<span class=\"_ _0\"></span>s entidades que preparan informaci\u00f3n conforme a l<span class=\"_ _0\"></span>as NIIF<span class=\"_ _0\"></span>-UE. Las cuentas </span><span style=\"display:inherit;clear:left;\">anuales <span class=\"_ _6\"></span>consolidadas <span class=\"_ _6\"></span>han <span class=\"_ _8\"></span>sido <span class=\"_ _6\"></span>preparada<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>base <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _8\"></span>hist\u00f3rico, <span class=\"_ _6\"></span>excepto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>ciertos <span class=\"_ _6\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">pasivos financieros (incluidos los instrumentos financieros de<span class=\"_ _1\"></span>rivados), valorados a valor razonable<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>ndican <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>aplicado <span class=\"_ _e\"> </span>uniformemente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>ejercicios <span class=\"_ _8\"></span>que <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">presentan en estas cuentas anuales consolidadas, salvo que se indique lo contrario. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"> </span>presentes <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _8\"></span>anuales <span class=\"_ _d\"> </span>consolidadas, <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _8\"></span>elaborado <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>artir <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>registros <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontables <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas, <span class=\"_ _f\"> </span>S.A. <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>sus <span class=\"_ _a\"> </span>sociedades <span class=\"_ _a\"> </span>dependientes, <span class=\"_ _f\"> </span>presentan <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>imagen <span class=\"_ _a\"> </span>fiel <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>patrimonio </span><span style=\"display:inherit;clear:left;\">consolidado, <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>situaci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>31 <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>ciembre <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _d\"> </span>as\u00ed <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _8\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidados, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>patrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _7\"></span>consolidados <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio anual terminado en dicha fecha. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>preparaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cuentas <span class=\"_ _1\"></span>anuales <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>rreglo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las NIIF-<span class=\"ls12\">UE</span> <span class=\"_ _b\"></span>exige e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>uso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ciertas <span class=\"_ _b\"></span>estimaciones </span><span style=\"display:inherit;clear:left;\">contables <span class=\"_ _8\"></span>cr\u00edticas. <span class=\"_ _8\"></span>Tambi\u00e9n <span class=\"_ _8\"></span>exige <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>D<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>ejerza <span class=\"_ _8\"> </span>su <span class=\"_ _d\"> </span>juicio <span class=\"_ _6\"></span>en <span class=\"_ _d\"> </span>el <span class=\"_ _8\"></span>proceso <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>pol\u00edticas </span><span style=\"display:inherit;clear:left;\">contables del <span class=\"_ _0\"></span>Grupo<span class=\"ls9\">. <span class=\"_ _0\"></span></span>En la n<span class=\"_ _0\"></span>ota 4 s<span class=\"_ _0\"></span>e revelan l<span class=\"_ _0\"></span>as \u00e1reas que <span class=\"_ _0\"></span>implican un <span class=\"_ _0\"></span>mayor grado <span class=\"_ _0\"></span>de juicio o co<span class=\"_ _0\"></span>mplejidad o </span><span style=\"display:inherit;clear:left;\">las \u00e1reas donde las hip\u00f3tesis y estimaciones son significativas para las cuentas anuales consolidada<span class=\"ls13\">s.</span> </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>comparaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>informaci\u00f3n, <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"></span>presenta, <span class=\"_ _8\"></span>conju<span class=\"_ _0\"></span>ntamente <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>balance <span class=\"_ _8\"> </span>consolidado, <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">cuenta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _0\"></span>global <span class=\"_ _7\"></span>consolidado, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>efectivo </span><span style=\"display:inherit;clear:left;\">consolidado y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de cambios e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>patrimonio ne<span class=\"_ _0\"></span>to consolidado <span class=\"_ _0\"></span>para l<span class=\"_ _0\"></span>os ejercicios te<span class=\"_ _0\"></span>rmi<span class=\"_ _0\"></span>nados <span class=\"_ _0\"></span>el 31<span class=\"_ _0\"></span> de </span><span style=\"display:inherit;clear:left;\">diciembre de 2023 y 2022. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>presenta <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _7\"></span>comparativa <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>notas <span class=\"_ _6\"></span>explicativas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>memoria<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>consolidada <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>es </span><span style=\"display:inherit;clear:left;\">relevante para la mejor comprensi\u00f3n de las cuentas anuales consolidadas del<span class=\"_ _1\"></span> ejercicio en curso.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>cifras <span class=\"_ _7\"></span>contenidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>estas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>salvo <span class=\"_ _0\"></span>menci\u00f3n </span><span style=\"display:inherit;clear:left;\">expresa. <span class=\"_ _10\"> </span> </span><span style=\"display:inherit;clear:left;\">2.1.1. <span class=\"_ _11\"> </span><span class=\"fs5\">Cambios en pol\u00edtica<span class=\"_ _0\"></span>s contables y desglo<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Normas, modificaciones e <span class=\"_ _0\"></span>interpretaciones obligatorias para todos los ejercicios <span class=\"_ _7\"></span>comenzados </span></span><span style=\"display:inherit;clear:left;\">el 1 de enero de 2023: </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _0\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>aprobaci\u00f3n, <span class=\"_ _0\"></span>publicaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>entrad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _0\"></span>aplicado </span><span style=\"display:inherit;clear:left;\">las siguientes normas: </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 17 (Nueva norma): \u201cContratos de seguros\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 1 (Modificaci\u00f3n): \u201cDesglose de pol\u00edticas contables\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 8 (Modificaci\u00f3n)<span class=\"ff7\">: \u201cDefinici\u00f3n de estimaci\u00f3n contable\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>(M<span class=\"_ _0\"></span>odificaci\u00f3n): <span class=\"_ _1\"></span>\u201cImpuestos <span class=\"_ _b\"></span>diferidos <span class=\"ff4\">derivados <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>resultan de <span class=\"_ _b\"></span>una \u00fan<span class=\"_ _1\"></span>ica </span></span></span><span style=\"display:inherit;clear:left;\">transacci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>(Modificaci\u00f3n): <span class=\"_ _0\"></span>\u201cContratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>seguros<span class=\"_ _0\"></span></span>- <span class=\"_ _0\"></span>Aplicaci\u00f3n <span class=\"_ _0\"></span>inicial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IIF <span class=\"_ _0\"></span>9. <span class=\"_ _0\"></span>Informaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">comparativa\u201d<span class=\"ff4\">. </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 12 (Nueva norma): \u201cReforma fiscal</span>- <span class=\"_ _0\"></span>Regla Modelo Pilar Dos<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 16 (Modificaci\u00f3n): \u201cPasivos por arrendamiento en una venta con arrendamiento posterior\u201d<span class=\"_ _0\"></span></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>modificaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>interpretaciones <span class=\"_ _0\"></span>no h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tenido <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>significativo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Normas, <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>interpretaciones <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>todav\u00eda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>entrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _7\"></span>pero <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">pueden adoptar con anticipaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 1<span class=\"_ _0\"></span> (M<span class=\"_ _0\"></span>odificaci\u00f3n) <span class=\"ff7\">\u2013<span class=\"_ _0\"></span></span> <span class=\"ff7\">\u201cClasi<span class=\"_ _0\"></span>ficaci\u00f3n de <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>como co<span class=\"_ _0\"></span>rrientes y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>y, a<span class=\"_ _0\"></span>quellos sujetos </span></span></span><span style=\"display:inherit;clear:left;\">a covenants\u201d.<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 7 y NIIF 7 <span class=\"ff7\">(Modificaci\u00f3n):\u201d Acuerdos de financiaci\u00f3n con proveedores\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIIF <span class=\"ls8\">21</span> <span class=\"ff7\">(Modificaci\u00f3n): \u201c</span>Ausencia de convertibilidad<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentra <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>an\u00e1l<span class=\"_ _0\"></span>isis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los impactos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pudieran<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>llegar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tener <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>normativa <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">las cuentas anuales consolidadas, aunque no se espera que sean significativos.</span></span> </span><span style=\"display:inherit;clear:left;\">2.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Hechos relevantes <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.1 Ampliaci\u00f3n de capital </span></span><span style=\"display:inherit;clear:left;\">En mayo de <span class=\"_ _1\"></span>2023 la S<span class=\"_ _1\"></span>ociedad Dominante ha l<span class=\"_ _1\"></span>levado a ca<span class=\"_ _1\"></span>bo una ampliaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital, <span class=\"_ _1\"></span>por importe de <span class=\"_ _1\"></span>150.092 </span><span style=\"display:inherit;clear:left;\">miles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>2023 <span class=\"_ _e\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _e\"> </span>totalmente <span class=\"_ _d\"> </span>suscri<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>desembolsada. <span class=\"_ _e\"> </span>Esta </span><span style=\"display:inherit;clear:left;\">ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _7\"></span>responde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estrategia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reforzamiento <span class=\"_ _6\"></span>patrimonial <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>iquidez <span class=\"_ _7\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y de<span class=\"_ _1\"></span>scarbonizaci\u00f3n que el Grupo aborda.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Fruto <span class=\"_ _6\"></span><span class=\"ls8\">de</span> <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>reforzado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>solvencia <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">Desde <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>unto <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>li<span class=\"_ _0\"></span>quidez, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>destinad<span class=\"_ _0\"></span><span class=\"ls8\">o <span class=\"_ _e\"> </span></span>a <span class=\"_ _e\"> </span>cubrir<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>deuda <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>47,<span class=\"_ _1\"></span>5 <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>euros, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>resto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span>ve<span class=\"_ _1\"></span>z </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>esta, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>destinado <span class=\"_ _8\"> </span>proporcionalmente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>re<span class=\"_ _0\"></span>forzar <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>niveles <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">compa\u00f1\u00eda y <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _1\"></span>los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>operaciones a<span class=\"_ _1\"></span>sociados <span class=\"_ _1\"></span>al lanzamiento <span class=\"_ _b\"></span>del segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tecnolog\u00edas ba<span class=\"_ _1\"></span>ja<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">en carbono en una cantidad conjunta aproximada de 95 millones de euros. </span><span style=\"display:inherit;clear:left;\">Es d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>destacar t<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>unido <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _b\"></span>de capital, <span class=\"_ _b\"></span>la posici\u00f3n <span class=\"_ _b\"></span>de liquidez <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>compa\u00f1\u00eda se <span class=\"_ _b\"></span>ha visto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _d\"> </span>fortalecida <span class=\"_ _8\"> </span>gracias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>uperaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>financieros <span class=\"_ _8\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>segundo </span><span style=\"display:inherit;clear:left;\">semestre <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2022 y <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>especial <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>avance <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>de acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>cronogramas </span><span style=\"display:inherit;clear:left;\">acordados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>sin <span class=\"_ _b\"></span>incidencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>recientemente <span class=\"_ _b\"></span>contratados, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>progreso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>anes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eficiencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>activ<span class=\"_ _0\"></span>idades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _6\"></span><span class=\"ls8\">en<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">2023 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>lamaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>distintas <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>naturaleza <span class=\"_ _8\"></span>financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>\u00faltimos <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _0\"></span>(entre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destaca <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obtenci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>340 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Apoyo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Solvencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Empresas <span class=\"_ _8\"></span>Estrat\u00e9gicas). <span class=\"_ _8\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>seguimiento </span><span style=\"display:inherit;clear:left;\">constante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>necesidades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asegura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir </span><span style=\"display:inherit;clear:left;\">sus necesidades operativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>contexto <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>estiman<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>posici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>solvencia </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>ver\u00e1 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>trimestres <span class=\"_ _6\"></span>refo<span class=\"_ _0\"></span>rzada <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>avance <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>condiciones <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">normalidad <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>curso, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ueva <span class=\"_ _6\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>adjudicados <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.2. Conflicto en Ucrania </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nflicto <span class=\"_ _e\"> </span>b\u00e9lico <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Ucrania <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>pact\u00f3 <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>f<span class=\"_ _1\"></span>uerza <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>nuestras <span class=\"_ _e\"> </span>operaciones. <span class=\"_ _e\"> </span>Por <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>parte, <span class=\"_ _e\"> </span>fruto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">restricciones <span class=\"_ _7\"></span>impuestas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>organismos <span class=\"_ _7\"></span>internacionales, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un i<span class=\"_ _1\"></span>mporte de 234 millones de euros y que a la <span class=\"_ _1\"></span>fecha de </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _b\"></span>un grad<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>avance <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>4,7<span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>%, <span class=\"_ _1\"></span>restringiendo la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actividad <span class=\"_ _b\"></span>en Rus<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>sanciones </span><span style=\"display:inherit;clear:left;\">impuestas. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"></span>otra <span class=\"_ _8\"></span>parte, <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>conflicto <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Ucrania <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>afectado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _6\"></span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>estabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mercados, </span><span style=\"display:inherit;clear:left;\">especialmente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _b\"></span>geogr\u00e1ficas <span class=\"_ _b\"></span>pr\u00f3ximas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conflicto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>sentido, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>generado <span class=\"_ _b\"></span>disrupciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importantes <span class=\"_ _b\"></span>en toda <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cadena <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sum<span class=\"_ _0\"></span>inistro <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>industria <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ingenier\u00eda <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _b\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ector <span class=\"_ _b\"></span>energ\u00e9tico. </span><span style=\"display:inherit;clear:left;\">Esto se <span class=\"_ _1\"></span>ha traducido, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente, e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>significativa ine<span class=\"_ _1\"></span>stabilidad de <span class=\"_ _1\"></span>las ofertas d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>proveedores y f<span class=\"_ _1\"></span>alta </span><span style=\"display:inherit;clear:left;\">de disponibilidad de recursos.   </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 e<span class=\"_ _0\"></span>l Grup<span class=\"_ _0\"></span>o h<span class=\"_ _0\"></span>a alc<span class=\"_ _0\"></span>anzado acuerdos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>arios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los p<span class=\"_ _0\"></span>royectos m\u00e1s </span><span style=\"display:inherit;clear:left;\">afectados <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>consecuencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>guerra <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>derivadas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>formaliz\u00e1ndose <span class=\"_ _0\"></span>adendas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>modificaciones <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"> </span>originales. <span class=\"_ _8\"></span>Esto <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>permitido <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mitigar <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente pre<span class=\"_ _1\"></span>vistos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Lo m\u00e1s<span class=\"_ _1\"></span> rel<span class=\"_ _1\"></span>evante ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>condiciones de <span class=\"_ _b\"></span>mercado, tanto<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>oferta como <span class=\"_ _b\"></span>de pr<span class=\"_ _1\"></span>ecios, gen<span class=\"_ _1\"></span>erado por<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el shock externo del <span class=\"_ _1\"></span>conflicto y <span class=\"_ _1\"></span>sus consecuencias globales. <span class=\"_ _b\"></span>Dura<span class=\"_ _0\"></span>nte el 2023 <span class=\"_ _1\"></span>se han vivido <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>srupciones en l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cadenas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>g\u00edstica, <span class=\"_ _6\"></span>escasez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>obra <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lugares <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>Po<span class=\"_ _0\"></span>lonia, <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>bida <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">precios <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>global <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span><span class=\"ls8\">en<span class=\"ls0\"> <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>subidas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>generalizado <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>compensar <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>impactos </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>buena <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>permitido <span class=\"_ _7\"></span>mitigar <span class=\"_ _7\"></span>estos <span class=\"_ _7\"></span>imp<span class=\"_ _7\"></span>actos, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _7\"></span>con </span><span style=\"display:inherit;clear:left;\">clientes antes descritos, con pol\u00edticas de eficiencia a niv<span class=\"_ _0\"></span>el global para mantener los costes de estructura y con </span><span style=\"display:inherit;clear:left;\">una pol\u00edtica financiera <span class=\"_ _1\"></span>adecuada, ver <span class=\"_ _1\"></span>notas 10 y <span class=\"_ _1\"></span>20, para <span class=\"_ _1\"></span>mitigar el impacto de <span class=\"_ _b\"></span>la subida de tipos de i<span class=\"_ _1\"></span>nter\u00e9s<span class=\"_ _0\"></span> as\u00ed </span><span style=\"display:inherit;clear:left;\">como la gesti\u00f3n de los derechos de uso sobre activos alquilados. </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.3. Efectos COVID </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la COVID <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>reducido s<span class=\"_ _0\"></span>ustancialmente en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>estabilizado a </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>afectados<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _b\"></span>alcanzados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>efecto <span class=\"_ _8\"> </span>neto <span class=\"_ _8\"> </span>acumulado<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>COVID-19 <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pandemia <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _8\"> </span>aproximada <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>165 </span><span style=\"display:inherit;clear:left;\">millones de euros, lo q<span class=\"_ _0\"></span>ue supone un<span class=\"ls8\">a </span>reducci\u00f3n <span class=\"ls8\">de <span class=\"lsf\">83</span></span> m<span class=\"_ _0\"></span>illones de euros respecto del ejercicio anterior de<span class=\"_ _0\"></span>bido </span><span style=\"display:inherit;clear:left;\">a los acuerdos alcanzados <span class=\"_ _0\"></span>de compensaci\u00f3n por estos conceptos durante 2023<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>De acuerdo con el <span class=\"_ _0\"></span>criterio de </span><span style=\"display:inherit;clear:left;\">grado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>avance, <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>2023 <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>registrado <span class=\"_ _d\"> </span>183 <span class=\"_ _6\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _6\"></span>Del <span class=\"_ _8\"></span>efecto <span class=\"_ _6\"></span>neto </span><span style=\"display:inherit;clear:left;\">acumulado <span class=\"_ _7\"></span>comentado <span class=\"_ _0\"></span><span class=\"ls8\">51 <span class=\"_ _0\"></span></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>indirectos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperables<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">nuestros <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>114 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>vinculados <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Teesside <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>terminaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">cliente en abril de 2021.</span></span> </span><span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span></span> </span><span style=\"display:inherit;clear:left;\">2.4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Informaci\u00f3n finan<span class=\"_ _0\"></span>ciera por segment<span class=\"_ _0\"></span>os </span></span><span style=\"display:inherit;clear:left;\">La informaci\u00f3n so<span class=\"_ _0\"></span>bre los <span class=\"_ _0\"></span>segmentos se presenta <span class=\"_ _0\"></span>de acue<span class=\"_ _0\"></span>rdo con l<span class=\"_ _0\"></span>a informaci\u00f3n interna que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>suministra a la </span><span style=\"display:inherit;clear:left;\">m\u00e1xima autoridad <span class=\"lsf\">de<span class=\"_ _0\"></span></span> toma de decisiones (ver nota <span class=\"ls8\">5)</span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>pol\u00edticas <span class=\"_ _6\"></span>contables <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>segmentos <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ismas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>aplican <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>descritas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>figura <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>act\u00faa <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00e1xima <span class=\"_ _0\"></span>autoridad <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la to<span class=\"_ _0\"></span>ma de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decisiones es <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Consejo de Administraci\u00f3n de la Sociedad Dominante.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.5.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Transacciones en moned<span class=\"_ _0\"></span>a extranjera<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Moneda funcional y presentaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las partidas de cada una de <span class=\"_ _1\"></span>las entidades del Grupo incluida<span class=\"_ _1\"></span>s en las presentes cuentas an<span class=\"_ _1\"></span>uales consolidadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>utilizando la <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>entorno econ\u00f3mico <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que la<span class=\"_ _0\"></span> entidad <span class=\"_ _0\"></span>opera<span class=\"_ _7\"></span>, moneda <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>afecta </span><span style=\"display:inherit;clear:left;\">fundamentalmente <span class=\"_\"> </span>a <span class=\"_\"> </span>los <span class=\"_\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_\"> </span>y <span class=\"_\"> </span>gastos <span class=\"_\"> </span>(<span class=\"ff7\">\u201c</span>moneda <span class=\"_\"> </span>funcional<span class=\"_ _0\"></span><span class=\"ff7\">\u201d</span>). <span class=\"_\"> </span>Las <span class=\"_\"> </span>cuentas <span class=\"_\"> </span>anuales <span class=\"_\"> </span>consolidadas<span class=\"_ _0\"></span> <span class=\"_\"> </span>se </span><span style=\"display:inherit;clear:left;\">presentan en euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Transacciones y saldos </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>convierten <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcional <span class=\"_ _7\"></span>utilizando <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>cambio </span><span style=\"display:inherit;clear:left;\">vigentes <span class=\"_ _0\"></span>en las<span class=\"_ _0\"></span> fechas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>transacciones. Las <span class=\"_ _7\"></span>p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>extranjera qu<span class=\"_ _0\"></span>e resultan <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la liquidaci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _1\"></span>stas tran<span class=\"_ _1\"></span>sacciones y d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>conversi\u00f3n a lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>tipos de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>de cierre <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>os activos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>asivos </span><span style=\"display:inherit;clear:left;\">monetarios <span class=\"_ _1\"></span>denominados e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>moneda e<span class=\"_ _1\"></span>xtranjera <span class=\"_ _1\"></span>se rec<span class=\"_ _1\"></span>onocen en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados consolidada, ex<span class=\"_ _1\"></span>cepto </span><span style=\"display:inherit;clear:left;\">si se difieren en otro resultado global consolidado como las cobertu<span class=\"_ _0\"></span>ras de flujos de efect<span class=\"_ _1\"></span>ivo cualificadas<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resentan en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _0\"></span>consolidada <span class=\"_ _7\"></span><span class=\"lsf\">en </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _1\"></span>l\u00ednea d<span class=\"_ _1\"></span>e <span class=\"ff7\">\u201cP<span class=\"_ _1\"></span>\u00e9rdidas<span class=\"ff4\">/Ganancias </span>netas <span class=\"_ _b\"></span>por transaccione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>moneda extranj<span class=\"_ _1\"></span>era\u201d <span class=\"_ _1\"></span>incluida <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>de \u201c<span class=\"ff4\">Resultados </span></span></span><span style=\"display:inherit;clear:left;\">financieros\u201d<span class=\"ff4\"> (Ver nota 25). </span></span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Entidades del Grupo </span></span><span style=\"display:inherit;clear:left;\">Los resultados y el balance <span class=\"_ _0\"></span><span class=\"ls8\">de</span> todas las entidades del Grupo que ti<span class=\"_ _0\"></span>enen una moneda funcional diferente de la </span><span style=\"display:inherit;clear:left;\">moneda de presentaci\u00f3n se convierten a la moneda de presentaci\u00f3n como sigue: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Los <span class=\"_ _b\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>presentado s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>convierten <span class=\"_ _b\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cierre <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>fecha </span></span><span style=\"display:inherit;clear:left;\">del balance;  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Los ingresos <span class=\"_ _b\"></span>y gastos de <span class=\"_ _b\"></span>la cu<span class=\"_ _1\"></span>enta de <span class=\"_ _b\"></span>resultados<span class=\"_ _7\"></span> <span class=\"_ _b\"></span>y del <span class=\"_ _1\"></span>estado del <span class=\"_ _b\"></span>resultado global se <span class=\"_ _1\"></span>convierten <span class=\"_ _1\"></span>a t<span class=\"_ _1\"></span>ipo </span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _6\"></span>medio; <span class=\"_ _8\"></span>excepto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>sociedades <span class=\"_ _6\"></span>presentes <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>Turqu\u00eda <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Argentin<span class=\"_ _0\"></span>a, <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>tener <span class=\"_ _8\"></span>ambos </span><span style=\"display:inherit;clear:left;\">pa\u00edses <span class=\"_ _0\"></span>econom\u00edas <span class=\"_ _7\"></span>hiperinflacionarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _0\"></span>29, <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>plicado el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">cambio de cierre del ejercicio 2023 (ver nota 2.28). </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _e\"> </span>partidas <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _d\"> </span>neto <span class=\"_ _e\"> </span>(excepto <span class=\"_ _e\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados) <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>convie<span class=\"_ _0\"></span>rten <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>tipo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cambio </span></span><span style=\"display:inherit;clear:left;\">hist\u00f3rico. </span><span style=\"display:inherit;clear:left;\">Todas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _b\"></span>resultantes <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>separado <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>otro <span class=\"_ _b\"></span>resultado </span><span style=\"display:inherit;clear:left;\">global consolidado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ajustes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>que surgen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>extranjera </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _8\"></span>tratan <span class=\"_ _6\"></span>como <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>extranjera <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>nvierten <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cierre.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>L<span class=\"_ _0\"></span>as </span><span style=\"display:inherit;clear:left;\">diferencias de cambio que surgen se reconocen <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span><span class=\"ff7\">\u201c</span>Diferencias de cambio en la conversi\u00f3n de negocio<span class=\"_ _1\"></span>s en el </span><span style=\"display:inherit;clear:left;\">extranjero\u201d<span class=\"ff4\"> dentro del Estado del Resultado Global Consolidado. </span></span><span style=\"display:inherit;clear:left;\">2.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Inmovilizado materia<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>igue <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">por su<span class=\"_ _0\"></span> coste i<span class=\"_ _0\"></span>nicial menos l<span class=\"_ _0\"></span>a amortizaci\u00f3n y<span class=\"_ _0\"></span> las p\u00e9<span class=\"_ _0\"></span>rdidas por deterioro <span class=\"_ _0\"></span>acumuladas correspondientes, excepto </span><span style=\"display:inherit;clear:left;\">en el caso de los terrenos, que no se amortizan y se presentan netos de las p\u00e9rdidas por deterioro. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>hist\u00f3rico <span class=\"_ _e\"> </span>inicial <span class=\"_ _d\"> </span>incluye <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>g<span class=\"_ _1\"></span>astos <span class=\"_ _e\"> </span>directamente <span class=\"_ _d\"> </span>atribuibles <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _d\"> </span>elementos <span class=\"_ _e\"> </span><span class=\"lsf\">de </span></span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>costes p<span class=\"_ _1\"></span>osteriores <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluyen <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>activo, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>ando <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>futuros </span><span style=\"display:inherit;clear:left;\">asociados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>elementos vayan <span class=\"_ _b\"></span>a fluir <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y el <span class=\"_ _b\"></span>coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>elemento <span class=\"_ _1\"></span>pueda <span class=\"_ _b\"></span>determinarse de <span class=\"_ _b\"></span>forma f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>able. </span><span style=\"display:inherit;clear:left;\">Con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _d\"> </span>general, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>mantenimiento <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada durante el ejercicio en que se incurre en ellos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se calcula <span class=\"_ _b\"></span>usando el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>vidas \u00fatil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimadas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>valor </span><span style=\"display:inherit;clear:left;\">residual de los activos. Las vidas \u00fatiles estimadas de las disti<span class=\"_ _1\"></span>ntas categor\u00edas de activos son las siguientes:<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Clasificaci\u00f3n / Elementos </span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">Vida \u00fatil </span></span><span style=\"display:inherit;clear:left;\">Construcciones y naves industriales </span><span style=\"display:inherit;clear:left;\">25<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones y Maquinaria </span><span style=\"display:inherit;clear:left;\">5 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10</span><span style=\"display:inherit;clear:left;\">    <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones complejas y generales </span><span style=\"display:inherit;clear:left;\">12<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">17<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Mobiliario y equipo de oficina </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Equipos para proceso de informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Otro Inmovilizado </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fech<span class=\"_ _1\"></span>a de cada balance.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando el importe en libros de<span class=\"_ _1\"></span> un activo es superior a s<span class=\"_ _1\"></span>u importe <span class=\"_ _0\"></span>recuperable estimado, su <span class=\"_ _1\"></span>valor se reduce de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">forma inmediata hasta su importe recuperable. </span><span style=\"display:inherit;clear:left;\">Las p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta de <span class=\"_ _b\"></span>inmovilizado material <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>calculan <span class=\"_ _1\"></span>comparando los <span class=\"_ _b\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>tenidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span><span class=\"ff7\">\u201cOtros <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de </span></span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n\u201d <span class=\"_ _7\"></span><span class=\"ff4 ls8\">u <span class=\"_ _7\"></span></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d. <span class=\"_ _7\"></span><span class=\"ff4\">Los <span class=\"_ _7\"></span>trabajos <span class=\"_ _7\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">valoran por su coste de producci\u00f3n y figuran como ingreso e<span class=\"_ _1\"></span>n la cuenta de <span class=\"_ _0\"></span>resultados consolidada<span class=\"ls9\">. </span></span></span> </span><span style=\"display:inherit;clear:left;\">2.7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Programas inform\u00e1ticos </span></span><span style=\"display:inherit;clear:left;\">Las l<span class=\"_ _0\"></span>icencias para <span class=\"_ _0\"></span>programas inform\u00e1ticos <span class=\"_ _0\"></span>adquiridas se<span class=\"_ _0\"></span> capitalizan <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">incurrido <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquirirlas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>prepararlas <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>programa <span class=\"_ _7\"></span>espec\u00edfico. <span class=\"_ _0\"></span>Estos <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _7\"></span>durante </span><span style=\"display:inherit;clear:left;\">sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>relacionados <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>mantenimiento <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>programas <span class=\"_ _6\"></span>info<span class=\"_ _0\"></span>rm\u00e1ticos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _0\"></span>onocen <span class=\"_ _6\"></span>como </span><span style=\"display:inherit;clear:left;\">gasto <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>ellos. <span class=\"_ _d\"> </span>Los <span class=\"_ _d\"> </span>costes <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>irectamente <span class=\"_ _d\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pro<span class=\"_ _0\"></span>gramas </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticos <span class=\"_ _e\"> </span>\u00fanicos <span class=\"_ _e\"> </span>e <span class=\"_\"> </span>identificables <span class=\"_ _e\"> </span>controlados <span class=\"_ _e\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>que <span class=\"_ _e\"> </span>sea <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>va<span class=\"_ _1\"></span>yan <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>gener<span class=\"_ _1\"></span>ar </span><span style=\"display:inherit;clear:left;\">beneficios econ\u00f3mic<span class=\"_ _1\"></span>os superio<span class=\"_ _1\"></span>res a <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>de un <span class=\"_ _b\"></span>a\u00f1o, se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>activos int<span class=\"_ _1\"></span>angibles.<span class=\"_ _7\"></span> </span><span style=\"display:inherit;clear:left;\"> Los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>directos <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _b\"></span>inform\u00e1ticos y <span class=\"_ _b\"></span>un porcentaj<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">adecuado de gastos <span class=\"_ _1\"></span>generales. Los costes <span class=\"_ _1\"></span>de desarrollo de <span class=\"_ _1\"></span>programas inform\u00e1ticos <span class=\"_ _1\"></span>reconocidos como <span class=\"_ _1\"></span>activos </span><span style=\"display:inherit;clear:left;\">se amortizan durante sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Concesiones </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>oncesiones <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ref<span class=\"_ _1\"></span>ieren <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>autorizaci\u00f3n <span class=\"_ _d\"> </span>administrativa <span class=\"_ _e\"> </span>concedida <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>arios <span class=\"_ _e\"> </span>A<span class=\"_ _1\"></span>yuntamientos <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">construcci\u00f3n <span class=\"_ _a\"> </span>y <span class=\"_\"> </span>pos<span class=\"_ _0\"></span>terior <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>xplotaci\u00f3n, <span class=\"_ _a\"> </span>durante <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span>terminado <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>respectivos <span class=\"_ _a\"> </span>contratos, <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">aparcamiento<span class=\"ls16\">s <span class=\"_\"> </span></span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>otros <span class=\"_\"> </span>bienes<span class=\"ls9\">. <span class=\"_\"> </span></span>El <span class=\"_\"> </span>tratamient<span class=\"_ _1\"></span>o <span class=\"_\"> </span>contable <span class=\"_\"> </span>de <span class=\"_\"> </span>estos <span class=\"_\"> </span>activos <span class=\"_\"> </span>ha <span class=\"_\"> </span>sido <span class=\"_\"> </span>defi<span class=\"_ _1\"></span>nido <span class=\"_ _a\"> </span>a <span class=\"_\"> </span>partir <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>bienes <span class=\"_ _7\"></span>objeto<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable </span><span style=\"display:inherit;clear:left;\">(entendiendo c<span class=\"_ _0\"></span>omo tal <span class=\"_ _0\"></span>el que <span class=\"_ _0\"></span>surge <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>construcci\u00f3n<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>que e<span class=\"_ _0\"></span>s el <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>estable <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del coste<span class=\"_ _0\"></span>). Una </span><span style=\"display:inherit;clear:left;\">vez q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>empieza <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xplotaci\u00f3n <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>sujetos <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>concesi\u00f3n, los <span class=\"_ _b\"></span>cobros por <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>distintas </span><span style=\"display:inherit;clear:left;\">concesiones se reconocen como ingresos ordinarios, l<span class=\"_ _1\"></span>os gastos de explotaci\u00f3n se recono<span class=\"_ _1\"></span>cen como gastos del </span><span style=\"display:inherit;clear:left;\">ejer<span class=\"ls0\">cicio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _d\"> </span>intangible <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>forma <span class=\"_ _8\"> </span>lineal <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>duraci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">concesi\u00f3n. A <span class=\"_ _b\"></span>cada cierre <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>visa la r<span class=\"_ _1\"></span>entabilidad del <span class=\"_ _b\"></span>proyecto para <span class=\"_ _b\"></span>ev<span class=\"_ _0\"></span>aluar <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>i e<span class=\"_ _1\"></span>xiste alg\u00fan <span class=\"_ _b\"></span>indicador de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdid<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">de valor por no ser recuperables los activos en relaci\u00f3n con los ingresos generados <span class=\"_ _1\"></span>por su explotaci\u00f3n.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>oncesionario <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>obligado <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>efectuar, <span class=\"_ _6\"></span>durante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ida <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>reparaci\u00f3n <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">mantenimiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>instalaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>acondicionamiento <span class=\"_ _8\"></span>adecuado. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reparaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">conservaci\u00f3n se reconocen en l<span class=\"_ _0\"></span>a cuenta de <span class=\"_ _0\"></span>resultados<span class=\"ls9\">. </span>No se han <span class=\"_ _0\"></span>reconocido pasivos al ser <span class=\"_ _0\"></span><span class=\"lsf\">el</span> va<span class=\"_ _0\"></span>lor actual de </span><span style=\"display:inherit;clear:left;\">la obligaci\u00f3n no significativo. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Gastos de investigaci\u00f3n y desarrollo </span></span><span style=\"display:inherit;clear:left;\">Los gastos de in<span class=\"_ _0\"></span>vestigaci\u00f3n se reconocen como un gasto cuando se i<span class=\"_ _0\"></span>ncurre en ellos. Los costes i<span class=\"_ _0\"></span>ncurridos en </span><span style=\"display:inherit;clear:left;\">proyectos de desarrollo se reconocen como activo intangible cuando se cumplen los siguientes requisitos: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>tangible <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>forma <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>estar </span></span><span style=\"display:inherit;clear:left;\">disponible para su utilizaci\u00f3n o su venta; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La direcci\u00f3n tiene intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, par<span class=\"_ _1\"></span>a usarlo o venderlo;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe la capacidad para utilizar o vender el activo intangible<span class=\"_ _1\"></span>;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es <span class=\"_ _e\"> </span>posible <span class=\"_\"> </span>de<span class=\"_ _1\"></span>mostrar <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>forma <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>intangible <span class=\"_ _e\"> </span>va<span class=\"_ _0\"></span>ya <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>probables <span class=\"_\"> </span>ben<span class=\"_ _1\"></span>eficios </span></span><span style=\"display:inherit;clear:left;\">econ\u00f3micos en el futuro; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe disponibilidad de <span class=\"_ _b\"></span>los adecuados recursos t\u00e9cnic<span class=\"_ _1\"></span>os, financieros o <span class=\"_ _b\"></span>de otro tipo, para <span class=\"_ _b\"></span>com<span class=\"_ _0\"></span>pletar e<span class=\"_ _1\"></span>l </span></span><span style=\"display:inherit;clear:left;\">desarrollo y para utilizar o vender el activo intangible; y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es posible valorar, de for<span class=\"_ _1\"></span>ma fiable, el desembolso <span class=\"_ _1\"></span>atribuible al activo intan<span class=\"_ _1\"></span>gible durante su desarrollo.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Otros <span class=\"_ _6\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incurre <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>ellos. <span class=\"_ _8\"></span>Los <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo </span><span style=\"display:inherit;clear:left;\">previamente reconocidos como un gasto no se reconocen como un activo en un ejercicio <span class=\"_ _1\"></span>posterior. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _b\"></span>recibidos <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>subvenciones p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>yectos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _b\"></span>y d<span class=\"_ _1\"></span>esarrollo <span class=\"_ _b\"></span>se aplican <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>resultados </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>onocimiento <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>investigaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">desarrollo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.8.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Derechos de uso sob<span class=\"_ _0\"></span>re activos alqu<span class=\"_ _0\"></span>ilados y deuda financie<span class=\"_ _0\"></span>ra asociada <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _6\"></span>sobre <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>alquilados <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _8\"></span>asociada <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>mismos <span class=\"_ _8\"></span>representan <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">derecho <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cuesti\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>hacer <span class=\"_ _7\"></span>pagos <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>virtud <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>arrendamiento, </span><span style=\"display:inherit;clear:left;\">respectivamente. </span><span style=\"display:inherit;clear:left;\">Los activos por derecho de uso sobre activos alquilados se valoran a coste que comprende lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El importe de la valoraci\u00f3n inicial del pasivo por arrendamiento, </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>cualquier <span class=\"_ _e\"> </span>pago <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>arrendamiento <span class=\"_ _d\"> </span>hecho <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>o <span class=\"_ _e\"> </span>antes <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>comienzo, <span class=\"_ _e\"> </span>menos <span class=\"_ _d\"> </span>cualquier </span></span><span style=\"display:inherit;clear:left;\">incentivo por arrendamiento recibido. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>cualquier coste directo inicial, y </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>costes de restauraci\u00f3n. </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>activos <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>derecho <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>uso <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>amortizan <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>forma <span class=\"_ _d\"> </span>lineal <span class=\"_ _d\"> </span>durante <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>vida <span class=\"_ _8\"> </span>\u00fatil <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">arrendamiento, el menor de los dos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>asociada <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>derecho <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>alquilados <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">pagos por arrendamiento. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>descuentan <span class=\"_ _7\"></span>usando <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>remental <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>endeudamiento<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendatario<span class=\"ls17\">, </span></span><span style=\"display:inherit;clear:left;\">siendo \u00e9ste el<span class=\"_ _0\"></span> tipo que el arrendatario individual tendr\u00eda que pagar para pedir prestados los fondos necesarios </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _8\"></span>obtener <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>similar <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>entorno <span class=\"_ _8\"> </span>econ\u00f3mico <span class=\"_ _8\"></span>similar <span class=\"_ _8\"></span>con </span><span style=\"display:inherit;clear:left;\">t\u00e9rminos, garant\u00edas y condiciones similares. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>expuesto <span class=\"_ _b\"></span>a potenciales <span class=\"_ _b\"></span>inc<span class=\"_ _0\"></span>rementos <span class=\"_ _b\"></span>futuros en <span class=\"_ _b\"></span>los pagos <span class=\"_ _b\"></span>por arr<span class=\"_ _1\"></span>endamiento <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>sado <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>\u00edndice </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>ti<span class=\"_ _0\"></span>po, <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _6\"></span>incluidos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>tienen <span class=\"_ _7\"></span>efecto<span class=\"_ _0\"></span>. <span class=\"_ _7\"></span>En <span class=\"_ _6\"></span>ese <span class=\"_ _7\"></span>momento, <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">pasivo por arrendamiento se eval\u00faa de nuevo y se ajusta contra el activo por derecho de uso. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>pagos <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>asignan <span class=\"_ _8\"></span>entre <span class=\"_ _8\"> </span>pri<span class=\"_ _0\"></span>ncipal <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>coste <span class=\"_ _8\"></span>financiero. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>coste <span class=\"_ _d\"> </span>financiero <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>carga <span class=\"_ _8\"> </span>a </span><span style=\"display:inherit;clear:left;\">resultados durante <span class=\"_ _b\"></span>el per\u00edodo <span class=\"_ _1\"></span>de arrendamiento <span class=\"_ _b\"></span>de forma qu<span class=\"_ _1\"></span>e produzcan <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n ti<span class=\"_ _1\"></span>po de <span class=\"_ _b\"></span>inter\u00e9s peri\u00f3dico <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstante </span><span style=\"display:inherit;clear:left;\">sobre el saldo restante del pasivo para cada pe<span class=\"_ _0\"></span>r\u00edodo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>arrendamientos <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>determina <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cancelable. <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>tenga </span><span style=\"display:inherit;clear:left;\">una opci\u00f3n unilateral de ampliaci\u00f3n o terminaci\u00f3n y exista certeza razonable de que se ejercitar\u00e1 dicha opci\u00f3n </span><span style=\"display:inherit;clear:left;\">se considerar\u00e1 tambi\u00e9n <span class=\"_ _1\"></span>el correspondiente pla<span class=\"_ _1\"></span>zo de ampliaci\u00f3n <span class=\"_ _1\"></span>o termina<span class=\"_ _0\"></span>ci\u00f3n anticipada. El <span class=\"_ _1\"></span>plazo m\u00e1ximo qu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>estima para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>renovaci\u00f3n de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>3 a\u00f1os <span class=\"_ _0\"></span>ya qu<span class=\"_ _0\"></span>e no <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>certeza razonable d<span class=\"_ _0\"></span>e que <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>aya </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>prorrogar <span class=\"_ _0\"></span>m\u00e1s a<span class=\"_ _0\"></span>ll\u00e1 de <span class=\"_ _0\"></span>ese <span class=\"_ _0\"></span>per\u00edodo<span class=\"_ _0\"></span>, en <span class=\"_ _0\"></span>l\u00ednea c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la vida <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>royectos en <span class=\"_ _0\"></span>sede. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">caso <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>alquiler <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>oficinas <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>sociedades <span class=\"_ _6\"></span>cuya <span class=\"_ _8\"></span>duraci\u00f3n <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>li<span class=\"_ _0\"></span>gada <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>royecto <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>desarrollan, <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edodo m\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>renovaci\u00f3n ser\u00e1 <span class=\"_ _0\"></span>de 3 <span class=\"_ _0\"></span>a\u00f1os siempre <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>uando no <span class=\"_ _0\"></span>exceda la <span class=\"_ _0\"></span>duraci\u00f3n restante <span class=\"_ _0\"></span>del proyecto </span><span style=\"display:inherit;clear:left;\">en curso. </span><span style=\"display:inherit;clear:left;\">El plazo de <span class=\"_ _1\"></span>arrendamiento se vuelve a <span class=\"_ _b\"></span>evalua<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>si una opci\u00f3n realmente se e<span class=\"_ _1\"></span>jerce (o no ejerce) o <span class=\"_ _1\"></span>el Grupo l<span class=\"_ _1\"></span>lega </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>estar obligado <span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>jercerla (<span class=\"_ _0\"></span>o n<span class=\"_ _0\"></span>o ejercerla). <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>evaluaci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>certeza <span class=\"_ _0\"></span>razonable se<span class=\"_ _0\"></span> revisa <span class=\"_ _0\"></span>s\u00f3lo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ocurre un </span><span style=\"display:inherit;clear:left;\">evento o un c<span class=\"_ _0\"></span>ambio significativo en las c<span class=\"_ _0\"></span>ircunstancias que afecta a esta evaluaci\u00f3n y <span class=\"_ _0\"></span>que est<span class=\"_ _0\"></span>\u00e1 bajo control <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">arrendatario, consider\u00e1ndose causas de fuerza mayor que puedan producirse.</span></span> </span><span style=\"display:inherit;clear:left;\">2.9.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Costes por intereses<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>incurridos <span class=\"_ _8\"></span>para <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cualquier <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"></span>apto <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>capitalizan <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">periodo <span class=\"_ _0\"></span>de ti<span class=\"_ _0\"></span>empo que <span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ecesario p<span class=\"_ _0\"></span>ara completar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>preparar el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>para el<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pretende. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>resto </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">2.10.<span class=\"ls0\"> P\u00e9rdidas por deterioro de<span class=\"_ _0\"></span> valor de los activo<span class=\"_ _0\"></span>s no fin<span class=\"_ _0\"></span>ancieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>someten<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>anualmente<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">pruebas <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>valor. <span class=\"_ _7\"></span>A <span class=\"_ _0\"></span>cada <span class=\"_ _7\"></span>cierre <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>revisa <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>sujetos <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>amortizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">para verificar si existe alg\u00fan <span class=\"_ _1\"></span>suceso o cambio en las<span class=\"_ _1\"></span> circunstancias que indique que <span class=\"_ _1\"></span>el importe en libros pu<span class=\"_ _1\"></span>ede </span><span style=\"display:inherit;clear:left;\">no ser recuperable. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>excede <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo menos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta o <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de u<span class=\"_ _0\"></span>so, el </span><span style=\"display:inherit;clear:left;\">mayor <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>dos. <span class=\"_ _8\"></span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>asignadas <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>reversibles<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>A <span class=\"_ _8\"></span>efectos <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">evaluar <span class=\"_ _1\"></span>las p<span class=\"_ _1\"></span>\u00e9rdidas por<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>terioro d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor, <span class=\"_ _1\"></span>los a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>agrupan <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>UGE, <span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ecir <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">se generan flujos <span class=\"_ _1\"></span>de efectivo i<span class=\"_ _1\"></span>dentificables por s<span class=\"_ _1\"></span>eparado. La <span class=\"_ _1\"></span>p\u00e9rdida por deterioro se reconoce e<span class=\"_ _1\"></span>n la cu<span class=\"_ _1\"></span>enta de </span><span style=\"display:inherit;clear:left;\">resultados. </span><span style=\"display:inherit;clear:left;\">La posible reversi\u00f3n <span class=\"_ _1\"></span>de p\u00e9rdid<span class=\"_ _1\"></span>as por deterioro de valor <span class=\"_ _1\"></span>de activos no <span class=\"_ _b\"></span>financieros distintos al fondo <span class=\"_ _1\"></span>de comercio </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>sufran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>deterioros <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>revisa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>to<span class=\"_ _0\"></span>das <span class=\"_ _7\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>fechas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _7\"></span>esta <span class=\"_ _6\"></span>informaci\u00f3n </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">financiera.</span></span> </span><span style=\"display:inherit;clear:left;\">2.11.<span class=\"ls0\"> Activos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Clasificaci\u00f3n  </span></span><span style=\"display:inherit;clear:left;\">La clasificaci\u00f3n depende de <span class=\"_ _0\"></span>la categor\u00eda de <span class=\"_ _0\"></span>valoraci\u00f3n que se determina sobre <span class=\"_ _0\"></span>la base del modelo de negocio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_\"> </span>caja <span class=\"_\"> </span>contractuales, <span class=\"_\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_\"> </span><span class=\"ls13\">s\u00f3</span>lo <span class=\"_\"> </span>reclasifica <span class=\"_\"> </span>las <span class=\"_\"> </span>inversiones <span class=\"_\"> </span>en </span><span style=\"display:inherit;clear:left;\">instrumentos de deuda cuando y solo cuando cambia su modelo de negocio para gestionar dichos activos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>clasifica<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sus a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>financieros en <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _b\"></span>categor\u00edas: activos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>valor razonabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>con </span><span style=\"display:inherit;clear:left;\">cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados, <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>global, <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>activos </span><span style=\"display:inherit;clear:left;\">financieros a coste amortizado.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span></span> </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span></span> </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span></span> </span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span></span> </span><span style=\"display:inherit;clear:left;\">g)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Compensaci\u00f3n de instrumentos financieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>compensan <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>consolidado, <span class=\"_ _0\"></span>cuando </span><span style=\"display:inherit;clear:left;\">existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho, <span class=\"_ _0\"></span>exigible<span class=\"_ _0\"></span> le<span class=\"_ _0\"></span>galmente, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>intenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de liquidar por el neto, o de realizar el activo y cancelar el pasivo simult\u00e1neamente. </span><span style=\"display:inherit;clear:left;\">El derecho legalmente exigible<span class=\"_ _1\"></span> no debe ser contingente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dependiendo de hechos<span class=\"_ _1\"></span> futuros y debe ser e<span class=\"_ _1\"></span>xigible en </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">el curso <span class=\"_ _b\"></span>normal del <span class=\"_ _b\"></span>negocio y <span class=\"_ _b\"></span>en caso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incumplimiento, <span class=\"_ _1\"></span>insolvencia o <span class=\"_ _b\"></span>quiebra de <span class=\"_ _b\"></span>la sociedad <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contraparte.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">2.12.<span class=\"ls0\"> Existencias </span></span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de existencias incluye el coste de plazas de aparcamiento destinadas a la venta. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>plazas <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>aparcamiento, <span class=\"_ _d\"> </span>destinadas <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>venta, <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>val<span class=\"_ _0\"></span>oran <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>inicialmente, <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">posteriormente, al menor entre el coste y el valor neto realizable<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">2.13.<span class=\"ls0\"> Efectivo y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>incluyen <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja, <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vista <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>r\u00e9dito </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">otras inversiones a corto pla<span class=\"_ _1\"></span>zo de gran liquidez con un vencimiento original de tres meses o menos<span class=\"_ _0\"></span>. </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>consolidado, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>elaborado <span class=\"_ _6\"></span>utilizando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _6\"></span>indirecto, <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">utilizan las siguientes expresiones:   </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Flujos de efectivo: entrada y salidas de dinero en efectivo y de sus equivalentes (nota 14). </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n: <span class=\"_ _7\"></span>pagos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>bros <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>ordinarias <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tras </span><span style=\"display:inherit;clear:left;\">actividades que no puedan ser calificadas como de inversi\u00f3n o financiaci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inversi\u00f3n: <span class=\"_ _0\"></span>pagos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cobros <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>origen <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>adquisiciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>enajenaciones <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">activos no corrientes. </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n: <span class=\"_ _d\"> </span>actividades <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>producen <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>tama\u00f1o <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">patrimonio neto y de los pasivos que no forman parte de las <span class=\"_ _1\"></span>actividades de explotaci\u00f3n.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">2.14.<span class=\"ls0\"> Capital social </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _0\"></span>social<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>rep<span class=\"_ _0\"></span>resentado <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>totalidad <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>acciones <span class=\"_ _6\"></span>ordinarias <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>clasifican <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_\"> </span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _e\"> </span>incrementales <span class=\"_\"> </span>dir<span class=\"_ _1\"></span>ectamente <span class=\"_ _e\"> </span>atribuibles <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>nuevas <span class=\"_\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>presentan <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto como una deducci\u00f3n, neta del correspondiente efecto fiscal, de los ingresos obtenidos<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _e\"> </span>cualquier <span class=\"_ _d\"> </span>entidad <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _d\"> </span>adquiere <span class=\"_ _e\"> </span>acciones <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _e\"> </span>(acciones <span class=\"_ _d\"> </span>propias), <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">contraprestaci\u00f3n pagada, incluido cualquier co<span class=\"_ _1\"></span>ste incrementa<span class=\"_ _0\"></span>l directamente atribuible (neto de impuest<span class=\"_ _1\"></span>o sobre </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _e\"> </span>ga<span class=\"_ _1\"></span>nancias) <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>deduce <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _d\"> </span>atribuible <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>ccionistas <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _e\"> </span>h<span class=\"_ _1\"></span>asta <span class=\"_ _d\"> </span>su </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n, <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>nuevo <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>enajenaci\u00f3n. <span class=\"_ _e\"> </span>Cuando <span class=\"_ _e\"> </span>estas <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>venden <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>vuelven <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>emitir<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">posteriormente, cualquier importe <span class=\"_ _1\"></span>recibido, neto de cualq<span class=\"_ _1\"></span>uier coste incremental de <span class=\"_ _1\"></span>la transacci\u00f3n d<span class=\"_ _0\"></span>irectamente </span><span style=\"display:inherit;clear:left;\">atribuible <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>rrespondientes <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias, <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>neto </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">atribuible a los accionistas de la Sociedad Dominante.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.15.<span class=\"ls0\"> Subvenciones </span></span><span style=\"display:inherit;clear:left;\">Las subvenciones r<span class=\"_ _1\"></span>ecibidas de<span class=\"_ _1\"></span> las Admi<span class=\"_ _1\"></span>nistraciones P\u00fablicas se re<span class=\"_ _1\"></span>conocen por <span class=\"_ _1\"></span>su valor <span class=\"_ _b\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _1\"></span>cuando ha<span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _8\"> </span>seguridad <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ubvenci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>cobrar\u00e1 <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>cumplir\u00e1 <span class=\"_ _d\"> </span>con <span class=\"_ _8\"></span>todas <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>condiciones </span><span style=\"display:inherit;clear:left;\">establecidas. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>subvenciones <span class=\"_ _6\"></span>o<span class=\"_ _0\"></span>ficiales <span class=\"_ _6\"></span>relacionadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>costes <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>difieren <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados </span><span style=\"display:inherit;clear:left;\">durante el per\u00edodo necesario para correlacionarlas con los co<span class=\"_ _1\"></span>stes que pretenden compensar.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las subvenciones oficiales relacionadas con la adquisici\u00f3n de inmovilizado material se incluyen en pasivos no </span><span style=\"display:inherit;clear:left;\">corrientes como subvenciones oficiale<span class=\"_ _1\"></span>s diferidas y se abonan a<span class=\"_ _1\"></span> la cuenta de resultados <span class=\"_ _1\"></span>seg\u00fan el m\u00e9todo lineal<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">durante las vidas esperadas de los correspondientes activos. </span><span style=\"display:inherit;clear:left;\">Los importes recibidos como subvenciones para <span class=\"_ _1\"></span>proyectos de investigaci\u00f3n y desarrollo se<span class=\"_ _1\"></span> aplican a la cuenta </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _e\"> </span>resu<span class=\"_ _1\"></span>ltados <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>criterio <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reconocimiento <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>re<span class=\"_ _1\"></span>sultados <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">investigaci\u00f3n y desarrollo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.16.<span class=\"ls0\"> Pasivos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Pasivos financieros a coste amortizado (Deuda financiera) </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n </span><span style=\"display:inherit;clear:left;\">incurridos. <span class=\"_ _6\"></span>Posteriormente, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>am<span class=\"_ _0\"></span>ortizado. <span class=\"_ _7\"></span>Cual<span class=\"_ _0\"></span>quier <span class=\"_ _6\"></span>diferencia </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenidos <span class=\"_ _7\"></span>(netos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reco<span class=\"_ _7\"></span>noce <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s e<span class=\"_ _0\"></span>fectivo. L<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>comisiones </span><span style=\"display:inherit;clear:left;\">abonadas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>obtenci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>pr\u00e9s<span class=\"_ _0\"></span>tamos <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconocen <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"> </span>pr\u00e9stamo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>probable q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>vaya <span class=\"_ _7\"></span>a disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, </span><span style=\"display:inherit;clear:left;\">las c<span class=\"_ _1\"></span>omisiones <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>difieren <span class=\"_ _b\"></span>hasta que <span class=\"_ _b\"></span>se produ<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>la d<span class=\"_ _1\"></span>isposici\u00f3n. <span class=\"_ _b\"></span>En la <span class=\"_ _b\"></span>medida en <span class=\"_ _b\"></span>que no <span class=\"_ _b\"></span>exista <span class=\"_ _1\"></span>evidencia <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea p<span class=\"_ _0\"></span>robable que se <span class=\"_ _0\"></span>vaya a <span class=\"_ _0\"></span>disponer de <span class=\"_ _0\"></span>todo o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la l\u00ednea <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la comisi\u00f3n <span class=\"_ _0\"></span>se capitaliza co<span class=\"_ _0\"></span>mo un </span><span style=\"display:inherit;clear:left;\">pago <span class=\"_ _6\"></span>anticipado <span class=\"_ _8\"></span>por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>liquidez <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>amortiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>refiere <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>isponibilidad <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _6\"></span>financiera <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>elimina <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>especificada <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">haya pagado, cancelado o<span class=\"_ _0\"></span> expirado. La diferencia <span class=\"_ _0\"></span>entre el importe en libros <span class=\"_ _0\"></span>de un pasivo financiero que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">cancelado o cedido <span class=\"_ _0\"></span>a otra parte y la contraprestaci\u00f3n <span class=\"_ _0\"></span>pagada, incluyendo cualquier activo ced<span class=\"_ _7\"></span>ido diferente del </span><span style=\"display:inherit;clear:left;\">efectivo o pasivo asumido, se reconoce en el resultado del ejercicio como otros ingresos o <span class=\"_ _1\"></span>gastos financieros. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La d<span class=\"_ _1\"></span>euda fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifica como<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>sivos c<span class=\"_ _1\"></span>orrientes a<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l Grup<span class=\"_ _1\"></span>o tenga<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span> derecho <span class=\"_ _b\"></span>incondicional </span><span style=\"display:inherit;clear:left;\">a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Pasivos financieros a valor razonable con cambios en re<span class=\"_ _1\"></span>sultados </span></span><span style=\"display:inherit;clear:left;\">Son <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>adquieren <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>prop\u00f3sito <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>venderlos e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>corto <span class=\"_ _7\"></span>plazo. L<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>consi<span class=\"_ _0\"></span>deran </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>categor\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>ser <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>est\u00e9n <span class=\"_ _b\"></span>designados <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cobertura<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>2.2<span class=\"_ _0\"></span>2). <span class=\"_ _b\"></span>Estos <span class=\"_ _b\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora<span class=\"_ _0\"></span>n, <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nicial <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>raciones p<span class=\"_ _0\"></span>osteriores, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable, </span><span style=\"display:inherit;clear:left;\">imputando los <span class=\"_ _b\"></span>cambios que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produzcan en <span class=\"_ _b\"></span>dicho valor <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>la Cuenta <span class=\"_ _1\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y <span class=\"_ _b\"></span>ganancias consolidada <span class=\"_ _1\"></span>del </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ejercicio.</span></span> </span><span style=\"display:inherit;clear:left;\">2.17.<span class=\"ls0\"> Impuestos corrientes y<span class=\"_ _0\"></span> diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>gas<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>comprende <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>impuesto <span class=\"_ _8\"></span>corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>diferido. <span class=\"_ _d\"> </span>Los </span><span style=\"display:inherit;clear:left;\">impuestos se <span class=\"_ _1\"></span>reconocen en <span class=\"_ _1\"></span>el resultado, e<span class=\"_ _1\"></span>xcepto en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>estos se <span class=\"_ _1\"></span>refieran a partidas reconocidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>otro re<span class=\"_ _1\"></span>sultado <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>el pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _b\"></span>neto<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span><span class=\"ls0\">En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>impuesto tambi\u00e9n <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>reconoce </span></span></span><span style=\"display:inherit;clear:left;\">en el otro resultado global o directamente en patrimonio neto, respectivamente.  </span><span style=\"display:inherit;clear:left;\">El gasto <span class=\"_ _0\"></span>por impuesto c<span class=\"_ _0\"></span>orriente se calcula <span class=\"_ _0\"></span>en base a <span class=\"_ _0\"></span>las leyes fiscales <span class=\"_ _0\"></span>aprobadas o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse a la </span><span style=\"display:inherit;clear:left;\">fecha de balance en los pa\u00edses en los que operan sus dependientes y asociadas y generan resultados sujetos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>impuestos. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osiciones <span class=\"_ _7\"></span>tomadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>declaraciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>impuestos </span><span style=\"display:inherit;clear:left;\">respecto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>situaciones <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _8\"></span>fiscal <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>icable <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>interpretaci\u00f3n, <span class=\"_ _6\"></span>y, <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>caso </span><span style=\"display:inherit;clear:left;\">necesario, establece provisiones en funci\u00f3n de las cantidades que se espera pagar a las autoridades fiscales. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pasivo, <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diferencias <span class=\"_ _7\"></span>temporarias </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>surgen <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bases <span class=\"_ _7\"></span>fiscales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _b\"></span>Sin <span class=\"_ _1\"></span>embargo, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los i<span class=\"_ _1\"></span>mpuestos di<span class=\"_ _1\"></span>feridos <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>del re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>activo </span><span style=\"display:inherit;clear:left;\">en una transacci\u00f3n distinta de<span class=\"_ _1\"></span> una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que en el momento de la<span class=\"_ _1\"></span> transacci\u00f3n no afecta ni<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>contable <span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _6\"></span>fiscal, <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontabiliza.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>ferido <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determina </span><span style=\"display:inherit;clear:left;\">usando <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>impositivos <span class=\"_ _7\"></span>aprobados <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>punto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aprobarse <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _0\"></span>aplicar </span><span style=\"display:inherit;clear:left;\">cuando el correspondiente activo por impuesto diferido se realice o el pasivo por impuesto diferido se liquide.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los activos<span class=\"_ _0\"></span> por im<span class=\"_ _0\"></span>puestos diferidos se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>en que <span class=\"_ _0\"></span>es probable <span class=\"_ _0\"></span>que vaya a <span class=\"_ _0\"></span>disponerse de </span><span style=\"display:inherit;clear:left;\">beneficios fiscales futuros con los que poder compensar las <span class=\"_ _1\"></span>diferencias temporarias.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se reconocen pasivos <span class=\"ls8\">por</span> impuestos diferidos <span class=\"_ _1\"></span>sobre las diferencias temporarias que surgen en inversiones en </span><span style=\"display:inherit;clear:left;\">dependientes, asociadas y<span class=\"_ _0\"></span> negocios conjuntos, excepto en aquellos casos<span class=\"_ _0\"></span> en que el Grupo pueda controlar la </span><span style=\"display:inherit;clear:left;\">fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>revertir\u00e1n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sea <span class=\"_ _7\"></span>pr<span class=\"_ _1\"></span>obable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>vayan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>revertir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>futuro </span><span style=\"display:inherit;clear:left;\">previsible. </span><span style=\"display:inherit;clear:left;\">Los activos por impuestos diferidos y los pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos se compensan si, y solo si, existe un  </span><span style=\"display:inherit;clear:left;\">derecho legalmente reconocido de <span class=\"_ _1\"></span>compensar los activos po<span class=\"_ _1\"></span>r impuesto corriente con los pa<span class=\"_ _1\"></span>sivos por impuesto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>derivan <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">impuesto <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _b\"></span>correspondientes a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>misma a<span class=\"_ _1\"></span>utoridad <span class=\"_ _1\"></span>fiscal, <span class=\"_ _b\"></span>que r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>caen <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>misma <span class=\"_ _b\"></span>entidad </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pretenden <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivos </span><span style=\"display:inherit;clear:left;\">fiscales corrientes por su importe neto. </span><span style=\"display:inherit;clear:left;\">Pilar Dos </span><span style=\"display:inherit;clear:left;\">El 20 de diciembre de 2021, la OCDE public\u00f3 las Normas Modelo relativas a Pil<span class=\"_ _1\"></span>ar Dos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas es<span class=\"_ _0\"></span>tablecen un <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>de Im<span class=\"_ _0\"></span>puesto Complementario qu<span class=\"_ _0\"></span>e hace <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo efectivo <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">tributaci\u00f3n alcance el 15% en aquellas jurisdicciones donde est\u00e9n presentes los grupos multinacionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB <span class=\"_ _7\"></span>public\u00f3 <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aclarar <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tratamiento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable </span><span style=\"display:inherit;clear:left;\">derivado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la l<span class=\"_ _1\"></span>egislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>o s<span class=\"_ _1\"></span>ustancialmente <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>correspondiente <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _b\"></span>Dicha </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n establece lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Una <span class=\"_ _e\"> </span>excepci\u00f3n <span class=\"_\"> </span>temporal <span class=\"_ _e\"> </span>obligatoria <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>contabilizaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_\"> </span>impuestos <span class=\"_\"> </span>diferidos <span class=\"_ _e\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span></span><span style=\"display:inherit;clear:left;\">implementaci\u00f3n de Pilar Dos. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>El <span class=\"_ _f\"> </span>registro <span class=\"_ _f\"> </span>individualizado <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Impuesto <span class=\"_ _f\"> </span>Complementario <span class=\"_ _f\"> </span>corriente <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>caso, <span class=\"_ _f\"> </span>surja <span class=\"_ _f\"> </span>como </span></span><span style=\"display:inherit;clear:left;\">consecuencia de Pilar Dos, una vez la legislaci\u00f3n sea efectiva. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Respecto de aquellos eje<span class=\"_ _0\"></span>rcicios en que la citada legislaci\u00f3n a\u00fan no sea e<span class=\"_ _0\"></span>fectiva, desgloses cualitativos y </span></span><span style=\"display:inherit;clear:left;\">cuantitativos que permitan a los u<span class=\"_ _1\"></span>suarios comprender la exposici\u00f3n de las<span class=\"_ _1\"></span> entidades a los impuestos <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">puedan surgir de Pilar Dos y/o el progreso de la entidad en su implementaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _0\"></span>obligatoria <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>e </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>revelar <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _b\"></span>dado </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>Dos <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>efectiva <span class=\"_ _7\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo no ha registrado la correspondiente exposici\u00f3n al Impuesto Complementario corriente derivado de Pilar </span><span style=\"display:inherit;clear:left;\">Dos. </span><span style=\"display:inherit;clear:left;\">En la Nota <span class=\"lsf\">26<span class=\"_ _0\"></span></span> se proporciona la informaci\u00f3n requerida por la NIC 12 so<span class=\"_ _0\"></span>bre la exposici\u00f3n que el Grupo anticipa </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">derivada de esta nueva regulaci\u00f3n una vez entre en vigor.</span></span> </span><span style=\"display:inherit;clear:left;\">2.18.<span class=\"ls0\"> Prestaciones a los emple<span class=\"_ _0\"></span>ados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Indemnizaciones por cese </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _6\"></span>indemnizaciones <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>cese <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>pagan <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>decisi\u00f3n <span class=\"_ _6\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">rescindir <span class=\"_ _a\"> </span>su <span class=\"_\"> </span>contrato <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>trabajo <span class=\"_\"> </span>antes <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>e<span class=\"_ _0\"></span>dad <span class=\"_\"> </span>no<span class=\"_ _0\"></span>rmal <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>jubilaci\u00f3n <span class=\"_\"> </span>o <span class=\"_\"> </span>cua<span class=\"_ _0\"></span>ndo <span class=\"_\"> </span>el <span class=\"_ _a\"> </span>empleado <span class=\"_\"> </span>acepta </span><span style=\"display:inherit;clear:left;\">voluntariamente <span class=\"_ _7\"></span>dimitir <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>esas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>restaciones. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>estas <span class=\"_ _7\"></span>prestaciones <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>ha </span><span style=\"display:inherit;clear:left;\">comprometido de <span class=\"_ _b\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _1\"></span>demostrable a <span class=\"_ _b\"></span>cesar en su empleo <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>trabajadores <span class=\"_ _1\"></span>actuales de <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n p<span class=\"_ _1\"></span>lan </span><span style=\"display:inherit;clear:left;\">formal detallado sin posibilidad de re<span class=\"_ _1\"></span>tirada o a proporcionar<span class=\"_ _1\"></span> indemnizaciones por cese, <span class=\"_ _1\"></span>como consecuencia de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _7\"></span>oferta <span class=\"_ _6\"></span>realizada <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>animar <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>renuncia <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>oluntaria. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>prestaciones <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>no<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>van <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">doce meses siguientes a la fecha del balance se descuentan a su valor actual (ver nota 24<span class=\"ls14\">).</span></span></span> </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Planes de participaci\u00f3n en bonus </span></span><span style=\"display:inherit;clear:left;\">El Grupo reconoce una provisi\u00f3n cuando est\u00e1 contractualmente obligado<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Plan</span>es<span class=\"ls0\"> retributivos <span class=\"ls15\">de</span> Derechos sobre acciones </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>contemplan <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>planes <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>quida e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>efectivo y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>en el </span><span style=\"display:inherit;clear:left;\">que se pr<span class=\"_ _1\"></span>oduce la pr<span class=\"_ _1\"></span>estaci\u00f3n del servicio <span class=\"_ _1\"></span>por parte <span class=\"_ _1\"></span>del emple<span class=\"_ _1\"></span>ado<span class=\"_ _0\"></span>, por su <span class=\"_ _1\"></span>valor razonable, r<span class=\"_ _1\"></span>efer<span class=\"lse\">id</span>o a l<span class=\"_ _1\"></span>a fecha <span class=\"_ _1\"></span>en </span><span style=\"display:inherit;clear:left;\">que <span class=\"ls0\">se cumplan los requisitos para su reconocimiento. </span></span><span style=\"display:inherit;clear:left;\">Posteriormente <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _b\"></span>su liquidaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>valorar\u00e1 a <span class=\"_ _b\"></span>valor ra<span class=\"_ _1\"></span>zonable <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>cierre de <span class=\"_ _b\"></span>cada </span><span style=\"display:inherit;clear:left;\">ejercicio, <span class=\"_ _8\"> </span>imput\u00e1ndose <span class=\"_ _d\"> </span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>ganancias <span class=\"_ _8\"></span>cualquier<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>cambio <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _8\"></span>ocurrido <span class=\"_ _8\"> </span>durante <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ejercicio (nota 24).</span></span> </span><span style=\"display:inherit;clear:left;\">2.19.<span class=\"ls0\"> Provisiones </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>Grupo <span class=\"_ _d\"> </span>reconoce <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>provisiones <span class=\"_ _d\"> </span>cuan<span class=\"_ _0\"></span>do <span class=\"_ _d\"> </span>tiene <span class=\"_ _e\"> </span>una <span class=\"_ _d\"> </span>obligaci\u00f3n <span class=\"_ _e\"> </span>presente, <span class=\"_ _d\"> </span>ya <span class=\"_ _e\"> </span>sea <span class=\"_ _d\"> </span>legal <span class=\"_ _d\"> </span>o <span class=\"_ _e\"> </span>impl\u00edcita, <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omo </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sucesos <span class=\"_ _0\"></span>pasados, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>vaya <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>necesaria <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>salida <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>recursos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">obligaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>ha <span class=\"_ _e\"> </span>estima<span class=\"ls8\">do</span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>forma <span class=\"_ _e\"> </span>fiable. <span class=\"_ _e\"> </span>No <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>reconocen <span class=\"_\"> </span>p<span class=\"_ _1\"></span>rovisiones <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>p\u00e9rdidas <span class=\"_ _e\"> </span>de </span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n futuras, aunque <span class=\"ls13\">s\u00ed</span> para los contratos de ingenier\u00eda con p\u00e9rdidas esperadas (ver nota <span class=\"ls8\">2.</span>20). </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>provisiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>mejor <span class=\"_ _0\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>liquidar <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo, <span class=\"_ _0\"></span>teniendo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>directos <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>directos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>variaciones <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">cambio, <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>aquellas d<span class=\"_ _1\"></span>enominadas <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>moneda <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>tranjera, v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tual <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>desembolsos, si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>efecto re<span class=\"_ _1\"></span>sulta </span><span style=\"display:inherit;clear:left;\">significativo, que se <span class=\"_ _1\"></span>espera que <span class=\"_ _1\"></span>sean necesarios para <span class=\"_ _1\"></span>liquidar la obligaci\u00f3n <span class=\"_ _1\"></span>usando un tipo <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>tes de i<span class=\"_ _1\"></span>mpuestos </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>fleje <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>merc<span class=\"_ _0\"></span>ado <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>temp<span class=\"_ _0\"></span>oral <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nero <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>riesgos <span class=\"_ _6\"></span>espec\u00edficos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">obligaci\u00f3n.</span></span> </span><span style=\"display:inherit;clear:left;\">2.20.<span class=\"ls0\"> Reconocimiento de ingre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los ingresos <span class=\"_ _0\"></span>ordinarios incluyen el<span class=\"_ _0\"></span> valor razonable<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> las contrap<span class=\"_ _0\"></span>restaciones recibidas o a <span class=\"_ _0\"></span>recibir<span class=\"_ _0\"></span> por <span class=\"_ _0\"></span>la venta </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>bienes y <span class=\"_ _0\"></span>servicios e<span class=\"_ _0\"></span>n el cu<span class=\"_ _0\"></span>rso ordinario <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del <span class=\"_ _0\"></span>Grupo. Los <span class=\"_ _0\"></span>ingresos ordinarios s<span class=\"_ _0\"></span>e presentan </span><span style=\"display:inherit;clear:left;\">netos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>a\u00f1adido, <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>despu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eliminadas <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Grupo.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">reconoce los ingresos cuando <span class=\"_ _1\"></span>el importe de los mismos s<span class=\"_ _1\"></span>e puede valorar con fiabilidad, es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>altamente probable </span><span style=\"display:inherit;clear:left;\">que los beneficios econ\u00f3micos<span class=\"_ _1\"></span> futuros vayan a fluir a<span class=\"_ _1\"></span> la entidad y se cumplen<span class=\"_ _1\"></span> las condiciones espec\u00edficas para<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada una <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del Grupo<span class=\"_ _0\"></span>, tal y <span class=\"_ _0\"></span>como se d<span class=\"_ _0\"></span>escribe a continuaci\u00f3n<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>En la mayor\u00eda <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>ejecuci\u00f3n, <span class=\"_ _6\"></span>independientemente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>jur\u00eddica <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>contrataci\u00f3n, <span class=\"_ _7\"></span>existe <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>\u00fanica <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>fre<span class=\"_ _0\"></span>nte <span class=\"_ _7\"></span>al </span><span style=\"display:inherit;clear:left;\">cliente. <span class=\"_ _7\"></span>No <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>pueda <span class=\"_ _6\"></span>determinar <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>fiabilidad <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">ha<span class=\"ls13\">ya<span class=\"ls0\">n <span class=\"_\"> </span>re<span class=\"_ _1\"></span>suelto <span class=\"_\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_\"> </span>contingencias <span class=\"_\"> </span>relacionadas <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>la <span class=\"_\"> </span>venta. <span class=\"_\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_\"> </span>Grupo <span class=\"_\"> </span>b<span class=\"_ _1\"></span>asa <span class=\"_\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_\"> </span>estimaciones <span class=\"_\"> </span>en<span class=\"_ _1\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>hist\u00f3ricos, <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>liente, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>rminos c<span class=\"_ _7\"></span>oncretos <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada acuerdo. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>el c<span class=\"_ _1\"></span>aso <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>existencias <span class=\"_ _b\"></span>(plazas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>aparcamiento) <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>sigue <span class=\"_ _b\"></span>el pr<span class=\"_ _1\"></span>ocedimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>las ve<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">y los resultados en el momento de la entrega de la propiedad al comprador. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de administraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las ventas de <span class=\"_ _1\"></span>servicios hacen <span class=\"_ _1\"></span>referencia a contratos de administraci\u00f3n y <span class=\"_ _1\"></span>se reconocen en e<span class=\"_ _1\"></span>l ejercicio contable </span><span style=\"display:inherit;clear:left;\">en que <span class=\"_ _0\"></span>se prestan los <span class=\"_ _0\"></span>servicios en base al <span class=\"_ _0\"></span>grado de ejecuci\u00f3n <span class=\"_ _0\"></span>por referencia al <span class=\"_ _0\"></span>servicio real proporcionado. El </span><span style=\"display:inherit;clear:left;\">precio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>final <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>directo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incurrido <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>suma <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rgen <span class=\"_ _0\"></span>fijo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>concep<span class=\"_ _7\"></span>to <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">costes indirectos y beneficio industrial. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Contratos de ingenier\u00eda llave en mano </span></span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d\"> </span>resultado <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>estimarse <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _8\"> </span>fi<span class=\"_ _0\"></span>able, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _d\"> </span>hasta <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>incurridos <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>sea <span class=\"_ _d\"> </span>probable <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">recuperar\u00e1n. </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>puede es<span class=\"_ _0\"></span>timarse de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>fiable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>es probable<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>ntrato vaya<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>ser </span><span style=\"display:inherit;clear:left;\">rentable, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>del contrato <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el per\u00edodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>criterio d<span class=\"_ _0\"></span>e reconocimiento </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>contratos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>ingenier\u00eda <span class=\"_ _d\"> </span>llave <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>mano <span class=\"_ _d\"> </span>var\u00eda <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>fu<span class=\"_ _0\"></span>nci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>stimaci\u00f3n <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>resultado <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato. Cuando sea probable que los costes del contrato <span class=\"_ _1\"></span>vayan a exceder el total de los i<span class=\"_ _1\"></span>ngresos del mismo, </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>p\u00e9rdida esperada <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce inmediatamente com<span class=\"_ _0\"></span>o un <span class=\"_ _0\"></span>gasto.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> caso <span class=\"_ _0\"></span>contrario, <span class=\"_ _0\"></span>el beneficio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce </span><span style=\"display:inherit;clear:left;\">durante el periodo del contrato y en funci\u00f3n del grado de avance del proy<span class=\"_ _1\"></span>ecto.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>liza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara determin<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>adecuado <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>reconocer <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un per\u00edodo de<span class=\"_ _1\"></span>terminado. El gr<span class=\"_ _1\"></span>ado de re<span class=\"_ _1\"></span>alizaci\u00f3n se de<span class=\"_ _1\"></span>termina en base a <span class=\"_ _1\"></span>la valoraci\u00f3n e<span class=\"_ _1\"></span>con\u00f3mica de l<span class=\"_ _1\"></span>as tarea<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>totales </span><span style=\"display:inherit;clear:left;\">para cada contrato. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>efectivamente <span class=\"_ _0\"></span>realizadas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tienen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>cuenta <span class=\"_\"> </span>las <span class=\"_\"> </span>diferentes <span class=\"_\"> </span>fases <span class=\"_\"> </span>de: <span class=\"_\"> </span>ingenier\u00eda, <span class=\"_\"> </span>aprovisionamientos <span class=\"_\"> </span>y <span class=\"_\"> </span>construcci\u00f3n. <span class=\"_\"> </span>Para <span class=\"_\"> </span>la <span class=\"_\"> </span>ingenier\u00eda <span class=\"_\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consideran la<span class=\"_ _0\"></span>s horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>trabajo efectivamente <span class=\"_ _0\"></span>incurridas <span class=\"_ _0\"></span>por c<span class=\"_ _0\"></span>ada ingeniero <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>proyecto hasta<span class=\"_ _0\"></span> la<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>fecha; para </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>aprovisionamientos, <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>materiales <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos; </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>medici\u00f3n <span class=\"_ _1\"></span>f\u00edsica <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>eri\u00f3dica <span class=\"_ _b\"></span>del avance <span class=\"_ _b\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obra, <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello <span class=\"_ _b\"></span>a valor <span class=\"_ _b\"></span>de coste.<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>avance <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiza <span class=\"_ _7\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>incurridos <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>criterio </span><span style=\"display:inherit;clear:left;\">anterior so<span class=\"_ _0\"></span>bre los <span class=\"_ _0\"></span>costes to<span class=\"_ _0\"></span>tales del <span class=\"_ _0\"></span>proyecto y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce el <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>asociado a <span class=\"_ _0\"></span>dicho avance. <span class=\"_ _0\"></span>Este <span class=\"_ _0\"></span>m\u00e9todo </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>dici\u00f3n <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>alineado <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span><span class=\"ls8\">que <span class=\"_ _b\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>gestiona <span class=\"_ _b\"></span>y monitor<span class=\"_ _1\"></span>izan <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>proporciona <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>mejor </span></span></span><span style=\"display:inherit;clear:left;\">representaci\u00f3n de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a tra<span class=\"_ _1\"></span>sferencia de <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y servicios. E<span class=\"_ _b\"></span>l<span class=\"_ _0\"></span> rie<span class=\"_ _1\"></span>sgo de <span class=\"_ _1\"></span>resoluci\u00f3n de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _1\"></span>es remoto <span class=\"_ _1\"></span>en base </span><span style=\"display:inherit;clear:left;\">al hist\u00f3rico del Grupo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>presenta <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>cobrar <span class=\"_ _b\"></span>el i<span class=\"_ _1\"></span>mporte <span class=\"_ _b\"></span>bruto <span class=\"_ _1\"></span>adeudado <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>el tr<span class=\"_ _1\"></span>abajo <span class=\"_ _b\"></span>de tod<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>contratos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>rso <span class=\"_ _b\"></span>para <span class=\"_ _1\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>(m<span class=\"_ _0\"></span>enos <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">reconocidas) <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>facturaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _8\"></span>parcial. <span class=\"_ _6\"></span>La <span class=\"_ _8\"></span>facturaci\u00f3n <span class=\"_ _6\"></span>parcial <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>pagada <span class=\"_ _8\"></span>todav\u00eda <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>clientes <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">retenciones se incluye en clientes y otras cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>pue<span class=\"_ _0\"></span>den <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est<span class=\"ls8\">ar</span> <span class=\"_ _6\"></span>directamente <span class=\"_ _8\"></span>relacionados <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">satisfacen l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>obligaciones, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ino <span class=\"_ _b\"></span>que siguen <span class=\"_ _b\"></span>calendarios de <span class=\"_ _b\"></span>facturaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobro <span class=\"_ _1\"></span>acordados <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tractualmente </span><span style=\"display:inherit;clear:left;\">con el cliente de cada proyecto. Estos c<span class=\"_ _0\"></span>alendarios var\u00edan en cada contrato y est\u00e1n generalment<span class=\"_ _0\"></span>e asociados al </span><span style=\"display:inherit;clear:left;\">cumplimiento de <span class=\"_ _0\"></span>los hitos <span class=\"_ _0\"></span>se\u00f1alados en los<span class=\"_ _0\"></span> mismos, siendo cl<span class=\"_ _0\"></span>aves la en<span class=\"_ _0\"></span>trega de la <span class=\"_ _0\"></span>ingenier\u00eda, la <span class=\"_ _0\"></span>recepci\u00f3n de </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>equipos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obra, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ertificaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>construcci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cli<span class=\"_ _0\"></span>ente <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>recepci\u00f3n <span class=\"_ _6\"></span>final <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las </span><span style=\"display:inherit;clear:left;\">plantas. El impacto financiero de esta operativa, en cualquier caso, no es significativo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>Grupo <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>resenta <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasivo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>bruto <span class=\"_ _b\"></span>adeudado <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _16\"></span>para <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>trabajo <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>dos <span class=\"_ _16\"></span>los <span class=\"_ _b\"></span>contr<span class=\"_ _0\"></span>atos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obros <span class=\"_ _7\"></span>parciales <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _7\"></span>incu<span class=\"_ _0\"></span>rridos <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _6\"></span>reconocidos </span><span style=\"display:inherit;clear:left;\">(menos las p\u00e9rdidas reconocidas). </span><span style=\"display:inherit;clear:left;\">En los <span class=\"_ _b\"></span>proyectos adjudicados <span class=\"_ _1\"></span>\u201cllave en <span class=\"_ _b\"></span>ma<span class=\"_ _0\"></span>no\u201d <span class=\"_ _1\"></span><span class=\"ff4\">realizados por <span class=\"_ _b\"></span>el Grupo norm<span class=\"_ _1\"></span>almente existe <span class=\"_ _b\"></span>una gran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nteracci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _7\"></span>correlaci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>distintas <span class=\"_ _7\"></span>fases <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>aprovisionamiento <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>suelen <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>laparse,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">por lo que, <span class=\"_ _1\"></span>independientemente <span class=\"_ _1\"></span>de la f<span class=\"_ _1\"></span>orma contractual, <span class=\"_ _1\"></span>que en o<span class=\"_ _1\"></span>casiones puede for<span class=\"_ _1\"></span>malizarse <span class=\"_ _1\"></span>mediante <span class=\"_ _0\"></span>varios </span><span style=\"display:inherit;clear:left;\">contratos <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>tareas <span class=\"_ _b\"></span>realizadas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>ferentes <span class=\"_ _16\"></span>pa\u00edses, e<span class=\"_ _1\"></span>xiste <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>\u00fanica <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>ligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>desempe\u00f1o. </span><span style=\"display:inherit;clear:left;\">Es <span class=\"_ _1\"></span>decir, <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>independencia <span class=\"_ _b\"></span>de que <span class=\"_ _b\"></span>existen <span class=\"_ _b\"></span>muchas tarea<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>a realizar, <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>smas <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>njuntamente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">como una \u00fanica obligaci\u00f3n, al considerarlas en el contexto del contrato. </span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>darse <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>\u00fanico <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"> </span>tenga<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>partes <span class=\"_ _8\"></span>claramente <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iferenciadas, <span class=\"_ _6\"></span>con </span><span style=\"display:inherit;clear:left;\">presupuestos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferentes <span class=\"_ _0\"></span>firmados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cliente. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdos <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>beneficia <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>teniendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _7\"></span>distintas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>puedan <span class=\"_ _6\"></span>identificar <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">ingresos y costes de los distintos elementos, cada parte se trata de forma <span class=\"_ _1\"></span>separada.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>propia <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctividad, <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _0\"></span>pueden <span class=\"_ _0\"></span>sufri<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>alteraciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">debido a <span class=\"_ _b\"></span>modi<span class=\"_ _0\"></span>ficaciones <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n el <span class=\"_ _b\"></span>alcance de <span class=\"_ _1\"></span>los trab<span class=\"_ _1\"></span>ajos que <span class=\"_ _b\"></span>se van a <span class=\"_ _b\"></span>ejecutar bajo <span class=\"_ _1\"></span>los t\u00e9r<span class=\"_ _1\"></span>minos del <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrato. <span class=\"_ _1\"></span>Una </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>llevar <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>aumentar <span class=\"_ _d\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>disminuir <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>procedentes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>importe <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>l<span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registra c<span class=\"_ _0\"></span>omo mayor <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>hay <span class=\"_ _0\"></span>una aprobaci\u00f3n <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>liente <span class=\"_ _0\"></span>del alcance <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">los mi<span class=\"_ _1\"></span>smos, as\u00ed <span class=\"_ _b\"></span>como del i<span class=\"_ _1\"></span>mporte de <span class=\"_ _b\"></span>dicha modificaci\u00f3n. <span class=\"_ _1\"></span>En e<span class=\"_ _1\"></span>l caso <span class=\"_ _b\"></span>de que <span class=\"_ _1\"></span>exista a<span class=\"_ _1\"></span>probaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>alcance, <span class=\"_ _1\"></span>pero </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _e\"> </span>est\u00e9 <span class=\"_\"> </span>pendiente, <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>re<span class=\"_ _1\"></span>conocer\u00e1n <span class=\"_ _e\"> </span>ingresos <span class=\"_\"> </span>por <span class=\"_ _e\"> </span>un <span class=\"_\"> </span>importe<span class=\"_ _1\"></span> <span class=\"_\"> </span>estim<span class=\"_ _1\"></span>ado <span class=\"_\"> </span>s<span class=\"_ _1\"></span>iempre <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cuando <span class=\"_\"> </span>se<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">altamente probable que no se produzca una reversi\u00f3n signifi<span class=\"_ _1\"></span>cativa en el futuro de <span class=\"_ _0\"></span>estos. </span><span style=\"display:inherit;clear:left;\">Igualmente, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"></span>pueden <span class=\"_ _6\"></span>surgir <span class=\"_ _d\"> </span>reclamaciones <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>espera <span class=\"_ _6\"></span>cobrar <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">cliente, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un te<span class=\"_ _0\"></span>rcero, c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>inclu<span class=\"_ _1\"></span>idos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>motivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>relacionados <span class=\"_ _6\"></span>y <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>oportadas <span class=\"_ _6\"></span>con <span class=\"_ _8\"></span>cl\u00e1usulas <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>causas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>fue<span class=\"_ _0\"></span>rza <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ayor.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">reclamaciones se c<span class=\"_ _0\"></span>ontabilizan como una<span class=\"_ _0\"></span> consideraci\u00f3n variable. Se<span class=\"_ _0\"></span> incluyen como i<span class=\"_ _0\"></span>ngresos valor\u00e1ndose bien </span><span style=\"display:inherit;clear:left;\">mediante el m\u00e9todo del valor espe<span class=\"_ _0\"></span>rado o bien mediante el m\u00e9todo de la cantidad m\u00e1s probable (en cad<span class=\"_ _7\"></span>a caso </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo <span class=\"_ _b\"></span>que sea <span class=\"_ _b\"></span>mejor para <span class=\"_ _b\"></span>pred<span class=\"_ _0\"></span>ecir <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>antidad <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>a en<span class=\"_ _1\"></span>tidad e<span class=\"_ _1\"></span>spera t<span class=\"_ _1\"></span>ener <span class=\"_ _1\"></span>derecho a <span class=\"_ _b\"></span>recibir) y <span class=\"_ _b\"></span>siemp<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea altamente <span class=\"_ _0\"></span>probable que <span class=\"_ _0\"></span>en el fu<span class=\"_ _0\"></span>turo no se <span class=\"_ _0\"></span>produzca una rev<span class=\"_ _0\"></span>ersi\u00f3n significativa de <span class=\"_ _0\"></span>la cantidad d<span class=\"_ _0\"></span>e ingresos </span><span style=\"display:inherit;clear:left;\">reconocidos cuando <span class=\"_ _0\"></span>las incer<span class=\"_ _0\"></span>tidumbres <span class=\"_ _0\"></span>asociadas a <span class=\"_ _0\"></span>dichas reclamaciones s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resuelvan posteriormente.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>En la </span><span style=\"display:inherit;clear:left;\">evaluaci\u00f3n de la probabilidad <span class=\"_ _1\"></span>de las reclamaciones se consi<span class=\"_ _1\"></span>dera, adem\u00e1s del an\u00e1lisis t\u00e9cn<span class=\"_ _1\"></span>ico de cada caso, la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">experiencia <span class=\"_ _b\"></span>pasada <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>situaciones <span class=\"_ _b\"></span>similares <span class=\"_ _b\"></span>tanto <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>naturaleza como <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>contraparte <span class=\"_ _b\"></span>afe<span class=\"_ _0\"></span>ctada, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">las comunicaciones con el cliente con relaci\u00f3n al caso. </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>t<span class=\"_ _1\"></span>ipolog\u00eda <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_\"> </span>proyectos <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>cartera, <span class=\"_\"> </span>las <span class=\"_\"> </span>negociaciones <span class=\"_\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_\"> </span>los <span class=\"_\"> </span>clientes <span class=\"_\"> </span>entorno <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones se extienden durante la vida de estos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>proyectos, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>firma <span class=\"_ _7\"></span>subcontratos <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>empresas q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>desarrollan <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>construcci\u00f3n </span><span style=\"display:inherit;clear:left;\">f\u00edsica <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_\"> </span>pl<span class=\"_ _0\"></span>antas. <span class=\"_ _a\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_ _a\"> </span>valor <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>subcontratos <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>ajusta <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"> </span>funci\u00f3n <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>alcances <span class=\"_\"> </span>establecidos </span><span style=\"display:inherit;clear:left;\">contractualmente. En <span class=\"_ _0\"></span>aquellos casos <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>que la <span class=\"_ _0\"></span>reducci\u00f3n del a<span class=\"_ _0\"></span>lcance derive <span class=\"_ _0\"></span>en una e<span class=\"_ _0\"></span>jecuci\u00f3n inadecuada </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>uponga <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>adic<span class=\"_ _0\"></span>ionales <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Grupo, <span class=\"_ _d\"> </span>\u00e9ste <span class=\"_ _e\"> </span>repercute <span class=\"_ _d\"> </span>di<span class=\"_ _0\"></span>cho <span class=\"_ _d\"> </span>exceso <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ubcontratistas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ampar\u00e1ndose en sus derechos contractuales.  </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de concesiones </span></span><span style=\"display:inherit;clear:left;\">Los ingresos derivados de las <span class=\"_ _1\"></span>actividades concesionales se reconocen en funci\u00f3n de lo<span class=\"_ _1\"></span>s servicios prestados a </span><span style=\"display:inherit;clear:left;\">los precios contractuales acordados.  </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Ingresos por dividendos </span></span><span style=\"display:inherit;clear:left;\">Los ingresos por dividendos se reconocen cuando se establece el derecho a recibir el cobro. </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">e)</span></span><span class=\"ls0\"><span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _12\"> </span></span></span><span><span style=\"display:inherit;clear:left;\">Ingresos por intereses</span></span> </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Los ingresos por intereses se reconocen usando el m\u00e9todo del tipo de inter\u00e9s efectivo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.21.<span class=\"ls0\"> Reconocimiento de gr<span class=\"_ _0\"></span>ado de avance de pa<span class=\"_ _0\"></span>s<span class=\"ls18\">ivo</span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>liza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _7\"></span>determinar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span>adecuado a <span class=\"_ _7\"></span>reconocer <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un per\u00edodo de<span class=\"_ _1\"></span>terminado. El gr<span class=\"_ _1\"></span>ado de re<span class=\"_ _1\"></span>alizaci\u00f3n se de<span class=\"_ _1\"></span>termina en <span class=\"_ _1\"></span>base a <span class=\"_ _1\"></span>la valoraci\u00f3n e<span class=\"_ _1\"></span>con\u00f3mica de l<span class=\"_ _1\"></span>as tarea<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _7\"></span>de l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>timados t<span class=\"_ _7\"></span>otales </span><span style=\"display:inherit;clear:left;\">para cada contrato. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tienen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>cuenta <span class=\"_\"> </span>las <span class=\"_\"> </span>diferentes <span class=\"_\"> </span>fases <span class=\"_\"> </span>de: <span class=\"_\"> </span>ingenier\u00eda, <span class=\"_\"> </span>aprovisionamientos <span class=\"_\"> </span>y <span class=\"_\"> </span>construcci\u00f3n. <span class=\"_\"> </span>Para <span class=\"_\"> </span>la <span class=\"_\"> </span>ingenier\u00eda <span class=\"_\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consideran la<span class=\"_ _0\"></span>s horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>trabajo efectivame<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>incurridas <span class=\"_ _0\"></span>por cada <span class=\"_ _0\"></span>ingeniero <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>proyecto hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha; pa<span class=\"_ _0\"></span>ra </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>aprovisionamientos, <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>materiales <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos; </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>medici\u00f3n <span class=\"_ _1\"></span>f\u00edsica <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>eri\u00f3dica <span class=\"_ _b\"></span>del avance de <span class=\"_ _b\"></span>la obra, <span class=\"_ _b\"></span>todo e<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>coste.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>avance <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>royecto <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _7\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>incurridos <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>criterio </span><span style=\"display:inherit;clear:left;\">anterior <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>totales <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>proyecto<span class=\"_ _0\"></span><span class=\"ls17\">, <span class=\"_ _d\"> </span></span>ajust\u00e1ndose <span class=\"_ _6\"></span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"> </span>avance </span><span style=\"display:inherit;clear:left;\">calculado del proyecto. </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _8\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>medici\u00f3n <span class=\"_ _8\"> </span>est\u00e1 <span class=\"_ _8\"> </span>alineado <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>forma <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>gestiona <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>monitorizan <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">proporciona <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>mejor <span class=\"_ _d\"> </span>rep<span class=\"_ _0\"></span>resentaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>trasferencia <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>ervicios. <span class=\"_ _e\"> </span>El <span class=\"_ _d\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>resoluci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">contratos es remoto en base al hist\u00f3rico del Grupo.</span></span> </span><span style=\"display:inherit;clear:left;\">2.22.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados y <span class=\"_ _0\"></span>actividad de cobertura<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>ertura <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9. <span class=\"_ _0\"></span>Esto <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>asegure <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">relaciones de contabilidad de co<span class=\"_ _0\"></span>bertura est\u00e9n alineadas con sus objetivos <span class=\"_ _0\"></span>y estrategia de gesti\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">aplique un enfoque m\u00e1s cualitativo y prospectivo para evaluar la eficacia de la cobertura. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>estrategias <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>gesti\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>ri<span class=\"_ _0\"></span>esgos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>documentaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>cobertura <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _8\"></span>alineadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">requerimientos de la NIIF 9 y estas relaciones se tratan como coberturas continuadas. </span><span style=\"display:inherit;clear:left;\">Los instrumento<span class=\"_ _1\"></span>s financieros <span class=\"_ _b\"></span>deriv<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>conocen in<span class=\"_ _1\"></span>icialmente por <span class=\"_ _b\"></span>su valor r<span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>zonable en<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>fecha en <span class=\"_ _1\"></span>que se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">firma <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>contrato <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>posteriormente <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _8\"></span>ajustando <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _8\"> </span>balance. <span class=\"_ _d\"> </span>El </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ganancia <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _0\"></span>resultante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaciones d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>periodo </span><span style=\"display:inherit;clear:left;\">depende <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>derivado <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>igna <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">partida que se est\u00e1 cubriendo.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>efectiva <span class=\"_ _b\"></span>de ca<span class=\"_ _1\"></span>mbios <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>derivados <span class=\"_ _1\"></span>designados <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>califican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>coberturas </span><span style=\"display:inherit;clear:left;\">de flujos <span class=\"_ _b\"></span>de efectivo <span class=\"_ _1\"></span>se re<span class=\"_ _1\"></span>conocen en <span class=\"_ _b\"></span>el otro <span class=\"_ _1\"></span>resultado g<span class=\"_ _1\"></span>lobal. <span class=\"_ _1\"></span>La ganancia <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>correspondiente <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>parte </span><span style=\"display:inherit;clear:left;\">no efectiva se reconoce inmediatamente en resultado financiero en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _d\"> </span><span class=\"ff7\">acumulados <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>\u201cOtro <span class=\"_ _e\"> </span>resultado <span class=\"_ _d\"> </span>global <span class=\"_ _d\"> </span>consolidado\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>traspasan <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada en el ejercicio en que la partida cubierta afecta al resultado.  </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento de<span class=\"_ _0\"></span> cobertura <span class=\"_ _0\"></span>vence <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>ende, o<span class=\"_ _0\"></span> cuando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>deja <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cumplir </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _8\"></span>para <span class=\"_ _d\"> </span>poder <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>contabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>obertura, <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto ha<span class=\"_ _0\"></span>sta ese momento continuar\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>formando parte de <span class=\"_ _0\"></span>este y se<span class=\"_ _0\"></span> reconocen cuando finalmente la </span><span style=\"display:inherit;clear:left;\">transacci\u00f3n ant<span class=\"_ _1\"></span>icipada <span class=\"_ _1\"></span>se reco<span class=\"_ _1\"></span>noce en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados. <span class=\"_ _b\"></span>Sin embargo, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ja <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ser <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>tenga </span><span style=\"display:inherit;clear:left;\">lugar <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>transacci\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ff7\">acumuladas <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>\u201cOtro <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal <span class=\"_ _7\"></span>consolidado\u201d</span> <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">traspasan inmediatamente a la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _b\"></span>designa determinados <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>como cobertura <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>riesgo c<span class=\"_ _1\"></span>oncreto asociado <span class=\"_ _b\"></span>a un ac<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pasivo </span><span style=\"display:inherit;clear:left;\">reconocido <span class=\"_ _8\"></span>o <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>altamente <span class=\"_ _8\"> </span>probable<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>afectar <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>resultado <span class=\"_ _8\"> </span>del <span class=\"_ _d\"> </span>ejercicio </span><span style=\"display:inherit;clear:left;\">(cobertura de flujos de efectivo). </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Derivados que no califican para contabilidad de cobertura </span></span><span style=\"display:inherit;clear:left;\">Para los instrumentos financieros derivados no des<span class=\"_ _1\"></span>ignados como instrumentos de cobertura o que no <span class=\"_ _1\"></span>califican </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>designados <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>tales, <span class=\"_ _b\"></span>las <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>ariaciones <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _16\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>financiero <span class=\"_ _b\"></span>(ingreso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>asto) <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>ultados c<span class=\"_ _1\"></span>onsolidada. <span class=\"_ _1\"></span>Se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluidos </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">en la categor\u00eda de activos o pasivos financieros a valor razonable con cambios en resultados.</span></span> </span><span style=\"display:inherit;clear:left;\">2.23.<span class=\"ls0\"> Arrendamientos </span></span><span style=\"display:inherit;clear:left;\">Los a<span class=\"_ _0\"></span>rrendamientos de <span class=\"_ _0\"></span>inmovilizado m<span class=\"_ _0\"></span>aterial de <span class=\"_ _0\"></span>duraci\u00f3n superio<span class=\"_ _0\"></span>r al <span class=\"_ _0\"></span>a\u00f1o y <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>significativo son<span class=\"_ _0\"></span> reconocidos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _d\"> </span>derechos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"> </span>activos <span class=\"_ _d\"> </span>alquilados <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>pasivo <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>activo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">arrendado est\u00e1 disponible para su uso por el Grupo. (ver nota 2.8)</span></span> </span><span style=\"display:inherit;clear:left;\">2.24.<span class=\"ls0\"> Distribuci\u00f3n de dividend<span class=\"_ _0\"></span>os </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>distribuci\u00f3n de <span class=\"_ _0\"></span>dividendos a los <span class=\"_ _0\"></span>accionistas <span class=\"_ _0\"></span>de la So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce como u<span class=\"_ _0\"></span>n pasivo e<span class=\"_ _0\"></span>n las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>dividendos <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>accionistas </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">de la sociedad.</span></span> </span><span style=\"display:inherit;clear:left;\">2.25.<span class=\"ls0\"> Medio ambiente </span></span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>actividad <span class=\"_ _6\"></span>medioambiental <span class=\"_ _6\"></span>cualquier <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _6\"></span>prop\u00f3sito <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>prevenir, <span class=\"_ _6\"></span>reducir <span class=\"_ _8\"></span>o </span><span style=\"display:inherit;clear:left;\">reparar el da\u00f1o sobre el medio ambiente. </span><span style=\"display:inherit;clear:left;\">Los gastos d<span class=\"_ _0\"></span>erivados de la <span class=\"_ _0\"></span>protecci\u00f3n y mejora del<span class=\"_ _0\"></span> medio ambiente s<span class=\"_ _0\"></span>e imputan a <span class=\"_ _0\"></span>resultados en el e<span class=\"_ _0\"></span>jercicio en </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>incurren, <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>independencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>roduzca <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>corriente <span class=\"_ _7\"></span>monetaria <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>financiera </span><span style=\"display:inherit;clear:left;\">derivada de ellos. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>pr<span class=\"_ _1\"></span>ovisiones <span class=\"_ _e\"> </span>relativas <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>responsabilidades <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>cie<span class=\"_ _0\"></span>rtas, <span class=\"_ _e\"> </span>litigios <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>c<span class=\"_ _1\"></span>urso <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _e\"> </span>u </span><span style=\"display:inherit;clear:left;\">obligaciones pendientes <span class=\"_ _0\"></span>de cuant\u00eda indeterminada <span class=\"_ _0\"></span>de naturaleza medioambiental, <span class=\"_ _0\"></span>no cubiertas por <span class=\"_ _0\"></span>las p\u00f3lizas </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>seguros <span class=\"_ _b\"></span>suscritas, se <span class=\"_ _b\"></span>constituyen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el m<span class=\"_ _1\"></span>omento <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>nacimi<span class=\"_ _0\"></span>ento <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>responsabilidad <span class=\"_ _b\"></span>o de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>obligaci\u00f3n <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue </span><span style=\"display:inherit;clear:left;\">determina la indemnizaci\u00f3n o pago. </span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>actividad <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dedican <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sociedades<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">ni</span> <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">contingencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>med<span class=\"_ _0\"></span>ioambiental <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>pudieran <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>significativos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>patrimonio, <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">situaci\u00f3n financiera y los resultados de esta.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.26.<span class=\"ls0\"> Ganancias por acci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Ganancias b\u00e1sicas por acci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las ganancias b\u00e1sicas por acci\u00f3n se calculan dividiendo: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>El <span class=\"_ _6\"></span>beneficio <span class=\"_ _7\"></span>atrib<span class=\"_ _0\"></span>uible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>propietarios <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Sociedad, <span class=\"_ _6\"></span>excluyendo <span class=\"_ _7\"></span>cualquier <span class=\"_ _6\"></span>coste <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>servicio <span class=\"_ _6\"></span>de </span></span><span style=\"display:inherit;clear:left;\">patrimonio neto distinto de las acciones ordinarias. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Entre el n\u00famero<span class=\"_ _0\"></span> medio ponder<span class=\"_ _1\"></span>ado de acciones ordinarias en circulaci\u00f3n durante el ejercicio, ajustado </span></span><span style=\"display:inherit;clear:left;\">por los <span class=\"_ _0\"></span>elementos de <span class=\"_ _0\"></span>incentivos en acciones <span class=\"_ _0\"></span>ordinarias emitidos <span class=\"_ _0\"></span>durante el ejercicio <span class=\"_ _0\"></span>y excluyendo las </span><span style=\"display:inherit;clear:left;\">acciones propias. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Ganancias diluidas por acci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>ganancias <span class=\"_ _8\"></span>diluidas <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>ajustan <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>cifras <span class=\"_ _8\"></span>usadas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>determinaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>ganancias </span><span style=\"display:inherit;clear:left;\">b\u00e1sicas por acci\u00f3n para tener en cuenta: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _e\"> </span>efecto <span class=\"_ _d\"> </span>despu\u00e9s <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>impuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>ganancias<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>intereses <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>otros <span class=\"_ _e\"> </span>costes <span class=\"_ _e\"> </span>financiero<span class=\"_ _1\"></span>s </span></span><span style=\"display:inherit;clear:left;\">asociados con las acciones ordinarias potenciales con efectos dilusivos<span class=\"_ _0\"></span>, y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>n\u00famero <span class=\"_ _6\"></span>medio <span class=\"_ _8\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>cciones <span class=\"_ _6\"></span>ordinarias <span class=\"_ _6\"></span>adicionales <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>abr\u00edan <span class=\"_ _7\"></span>es<span class=\"_ _0\"></span>tado <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>irculaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">asumiendo la conversi\u00f3n de todas las acciones ordinarias potenciales con efectos dilusivos.</span></span> </span><span style=\"display:inherit;clear:left;\">2.27.<span class=\"ls0\"> Combinaciones de nego<span class=\"_ _0\"></span>cios </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_\"> </span>contable <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>adquisici\u00f3n <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>usa <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_\"> </span>contabilizar <span class=\"_\"> </span>todas <span class=\"_ _a\"> </span>las <span class=\"_\"> </span>combinaciones <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>negocio, <span class=\"_\"> </span>con </span><span style=\"display:inherit;clear:left;\">independencia de si se adquieren instrumentos de patrimoni<span class=\"_ _1\"></span>o u otros activos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>identificables <span class=\"_ _7\"></span>adquiridos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>contingentes <span class=\"_ _7\"></span>asumidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">negocios, <span class=\"_\"> </span>con <span class=\"_\"> </span>excepciones <span class=\"_\"> </span>limitadas, <span class=\"_\"> </span>se <span class=\"_\"> </span>valoran <span class=\"_\"> </span>inicialmente <span class=\"_\"> </span>a <span class=\"_\"> </span>sus<span class=\"_ _0\"></span> <span class=\"_\"> </span>valores <span class=\"_\"> </span>razonables <span class=\"_\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>fecha <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _0\"></span>cualquier <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>articipaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>domi<span class=\"_ _0\"></span>nante <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>entidad <span class=\"_ _7\"></span>adquirida <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>roporcional <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>dominante <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>activos </span><span style=\"display:inherit;clear:left;\">identificables netos de la entidad adquirida. </span><span style=\"display:inherit;clear:left;\">Los costes relacionados con la adquisici\u00f3n se reconocen como gastos cuando se <span class=\"_ _1\"></span>incurre en ellos. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El exceso de:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>la contraprestaci\u00f3n transferida; </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el importe de cualquier participaci\u00f3n no dominante en la entidad adquirida, y  </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el va<span class=\"_ _0\"></span>lor razonable <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de cualquier <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previa <span class=\"_ _0\"></span>en la </span></span><span style=\"display:inherit;clear:left;\">entidad adquirida, </span><span style=\"display:inherit;clear:left;\">sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>identificables <span class=\"_ _0\"></span>adquiridos s<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>gistra como <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio. <span class=\"_ _0\"></span>Si </span><span style=\"display:inherit;clear:left;\">esos <span class=\"_ _e\"> </span>importes <span class=\"_ _d\"> </span>son <span class=\"_ _e\"> </span>menores <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>azonable <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _d\"> </span>netos <span class=\"_ _e\"> </span>identificables <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>pendiente </span><span style=\"display:inherit;clear:left;\">adquirida, <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>diferencia <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_\"> </span>r<span class=\"_ _1\"></span>econoce <span class=\"_ _e\"> </span>direc<span class=\"_ _0\"></span>tamente <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>resultados <span class=\"_\"> </span>como <span class=\"_ _e\"> </span>una <span class=\"_\"> </span>compra <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>condiciones <span class=\"_ _e\"> </span>muy </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">ventajosas.</span></span>  </span><span style=\"display:inherit;clear:left;\">2.28.<span class=\"ls0\"> Tratamiento de sociedad<span class=\"_ _0\"></span>es en econom\u00edas hipe<span class=\"_ _0\"></span>rinflacionarias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>NIC <span class=\"_ _7\"></span>29 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>estados <span class=\"_ _8\"></span>financieros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>turcas<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>argentinas. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">dicha <span class=\"_ _6\"></span>norma <span class=\"_ _6\"></span>conlleva <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>sig<span class=\"_ _0\"></span>uientes <span class=\"_ _6\"></span>excepciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>anteriormente <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ormas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Reexpresi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>monetarios <span class=\"_ _b\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ependiendo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>caso, </span></span><span style=\"display:inherit;clear:left;\">desde su fecha de<span class=\"_ _0\"></span> adquisici\u00f3n. La contrapartida de dicha <span class=\"_ _0\"></span>reexpresi\u00f3n ha sido reservas<span class=\"_ _7\"></span> o el resultado </span><span style=\"display:inherit;clear:left;\">por exposici\u00f3n a cambios en el po<span class=\"_ _0\"></span>der adquisitivo de la moneda del ejercicio dependiendo del per\u00edodo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de aplicaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El patrimonio ha sido reexpresado, al igual que el <span class=\"_ _0\"></span>resto de las partidas no monetaria<span class=\"_ _1\"></span>s. </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La <span class=\"_ _7\"></span>reexpresi\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>resultad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nsual <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n <span class=\"_ _7\"></span>acumulada <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>desde <span class=\"_ _0\"></span>su </span></span><span style=\"display:inherit;clear:left;\">generaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>ajustar\u00e1 <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>integral <span class=\"_ _7\"></span>consolidado <span class=\"_ _0\"></span>derivado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>exposici\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el<span class=\"ls0\"> poder adquisitivo de la m<span class=\"_ _1\"></span>oneda. </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Aplicaci\u00f3n del <span class=\"_ _0\"></span>tipo de cambio de <span class=\"_ _0\"></span>cierre e<span class=\"_ _0\"></span>n lugar d<span class=\"_ _0\"></span>el medio del <span class=\"_ _0\"></span>ejercicio, a los <span class=\"_ _0\"></span>ingresos y gastos<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Para </span></span><span style=\"display:inherit;clear:left;\">ello, <span class=\"_ _f\"> </span>todos <span class=\"_ _f\"> </span>los <span class=\"_ _19\"> </span>importes <span class=\"_ _f\"> </span>necesitan <span class=\"_ _f\"> </span>ser <span class=\"_ _f\"> </span>reeexpresados <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _f\"> </span>la <span class=\"_ _19\"> </span>utilizaci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>variaci\u00f3n </span><span style=\"display:inherit;clear:left;\">experimentada por e<span class=\"_ _1\"></span>l \u00edndice g<span class=\"_ _1\"></span>eneral de pre<span class=\"_ _1\"></span>cios, desde <span class=\"_ _1\"></span>la fecha en<span class=\"_ _1\"></span> la que<span class=\"_ _1\"></span> los g<span class=\"_ _1\"></span>astos e i<span class=\"_ _1\"></span>ngresos fueron<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">recogidos en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>ajustado <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>cuenta <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>resultados <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>reflejar <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>resultado <span class=\"_ _f\"> </span>financiero </span></span><span style=\"display:inherit;clear:left;\">correspondiente al impacto de la inflaci\u00f3n en los activos monetarios netos.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _0\"></span>distintas <span class=\"_ _0\"></span>partidas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resultados y <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 </span></span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>ajustadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>\u00edndice <span class=\"_ _7\"></span>inflacionario <span class=\"_ _7\"></span>desde <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>generaci\u00f3n, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>contrapartida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados </span><span style=\"display:inherit;clear:left;\">financieros y diferencias de cambio, respectivamente. </span><span style=\"display:inherit;clear:left;\">Los coeficientes medios <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsiderados para <span class=\"_ _1\"></span>este c\u00e1lculo <span class=\"_ _1\"></span>en el ej<span class=\"_ _1\"></span>ercicio 2023 <span class=\"ls8\">ha</span>n <span class=\"_ _b\"></span>sido del 1,41031 en <span class=\"_ _1\"></span>Turqu\u00eda y<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _e\"> </span><span class=\"ls0\">2,3179 <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>Argentina. <span class=\"_ _e\"> </span>Dichos <span class=\"_ _e\"> </span>coeficientes <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>extraen <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>informaci\u00f3n <span class=\"_ _e\"> </span>publ<span class=\"_ _1\"></span>icada <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Instituci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">estad\u00edstica t<span class=\"_ _1\"></span>urca <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>INDEC <span class=\"_ _b\"></span>argentino<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>trav\u00e9s de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>publicaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>\u00cdn<span class=\"_ _0\"></span>dice <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Precios al <span class=\"_ _b\"></span>Consumidor <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _e\"> </span>variaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _e\"> </span>precios <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>servicios <span class=\"_ _e\"> </span>repr<span class=\"_ _1\"></span>esentativos <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>gasto <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>consumo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>hogares<span class=\"_ _0\"></span><span class=\"ls17\">, </span></span><span style=\"display:inherit;clear:left;\">respectivamente. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>re-expresi\u00f3n <span class=\"_ _b\"></span>regis<span class=\"_ _0\"></span>trados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los est<span class=\"_ _1\"></span>ados <span class=\"_ _b\"></span>financ<span class=\"_ _0\"></span>ieros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>con moneda <span class=\"_ _16\"></span>fu<span class=\"_ _0\"></span>ncional<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">lira <span class=\"_ _8\"></span>turca <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>peso <span class=\"_ _8\"> </span>argentino, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>ganancias <span class=\"_ _8\"></span>consolidada, <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _e\"> </span><span class=\"ff7\">ep\u00edgrafe\u201d </span></span><span style=\"display:inherit;clear:left;\">Resultado <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>exposic<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>hip<span class=\"_ _0\"></span>erinflaci\u00f3n<span class=\"ff7\">\u201d. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>efecto <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>re<span class=\"_ _0\"></span></span>-expresi\u00f3n <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">ejercicio 2023, asciende a una p\u00e9rdida por importe de 7.759 miles de euros <span class=\"_ _0\"></span>(2022: 6.<span class=\"ls8\">097</span> m<span class=\"_ _1\"></span>iles de euros)<span class=\"ls9\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__18": {
   "value": "<span style=\"display:inherit;clear:left;\">2.1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Bases de present<span class=\"_ _0\"></span>aci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dominante, <span class=\"_ _7\"></span>preparan <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>31 </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>Internacionales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _7\"></span>Financiera <span class=\"_ _0\"></span>adoptadas <span class=\"_ _0\"></span>para </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _6\"></span>utilizaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Uni<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _8\"></span>(en <span class=\"_ _7\"></span>adelante <span class=\"_ _6\"></span>NIIF-UE) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>aprobadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>Reglamentos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Comisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Europea y <span class=\"_ _0\"></span>que est\u00e1n <span class=\"_ _0\"></span>vigentes al <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023<span class=\"ls9\">, <span class=\"_ _0\"></span></span>con las <span class=\"_ _0\"></span>interpretaciones CINIIF y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on la legislaci\u00f3n </span><span style=\"display:inherit;clear:left;\">mercantil aplicable <span class=\"_ _0\"></span>en Espa\u00f1a a la<span class=\"_ _0\"></span>s entidades que preparan informaci\u00f3n conforme a l<span class=\"_ _0\"></span>as NIIF<span class=\"_ _0\"></span>-UE. Las cuentas </span><span style=\"display:inherit;clear:left;\">anuales <span class=\"_ _6\"></span>consolidadas <span class=\"_ _6\"></span>han <span class=\"_ _8\"></span>sido <span class=\"_ _6\"></span>preparada<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>base <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _8\"></span>hist\u00f3rico, <span class=\"_ _6\"></span>excepto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>ciertos <span class=\"_ _6\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">pasivos financieros (incluidos los instrumentos financieros de<span class=\"_ _1\"></span>rivados), valorados a valor razonable<span class=\"_ _0\"></span>.</span></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>ndican <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>aplicado <span class=\"_ _e\"> </span>uniformemente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>ejercicios <span class=\"_ _8\"></span>que <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">presentan en estas cuentas anuales consolidadas, salvo que se indique lo contrario. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"> </span>presentes <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _8\"></span>anuales <span class=\"_ _d\"> </span>consolidadas, <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _8\"></span>elaborado <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>artir <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>registros <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontables <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas, <span class=\"_ _f\"> </span>S.A. <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>sus <span class=\"_ _a\"> </span>sociedades <span class=\"_ _a\"> </span>dependientes, <span class=\"_ _f\"> </span>presentan <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>imagen <span class=\"_ _a\"> </span>fiel <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>patrimonio </span><span style=\"display:inherit;clear:left;\">consolidado, <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>situaci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _d\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>31 <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>ciembre <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _d\"> </span>as\u00ed <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _8\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidados, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>patrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _7\"></span>consolidados <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio anual terminado en dicha fecha. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>preparaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cuentas <span class=\"_ _1\"></span>anuales <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>rreglo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las NIIF-<span class=\"ls12\">UE</span> <span class=\"_ _b\"></span>exige e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>uso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ciertas <span class=\"_ _b\"></span>estimaciones </span><span style=\"display:inherit;clear:left;\">contables <span class=\"_ _8\"></span>cr\u00edticas. <span class=\"_ _8\"></span>Tambi\u00e9n <span class=\"_ _8\"></span>exige <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>D<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>ejerza <span class=\"_ _8\"> </span>su <span class=\"_ _d\"> </span>juicio <span class=\"_ _6\"></span>en <span class=\"_ _d\"> </span>el <span class=\"_ _8\"></span>proceso <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>pol\u00edticas </span><span style=\"display:inherit;clear:left;\">contables del <span class=\"_ _0\"></span>Grupo<span class=\"ls9\">. <span class=\"_ _0\"></span></span>En la n<span class=\"_ _0\"></span>ota 4 s<span class=\"_ _0\"></span>e revelan l<span class=\"_ _0\"></span>as \u00e1reas que <span class=\"_ _0\"></span>implican un <span class=\"_ _0\"></span>mayor grado <span class=\"_ _0\"></span>de juicio o co<span class=\"_ _0\"></span>mplejidad o </span><span style=\"display:inherit;clear:left;\">las \u00e1reas donde las hip\u00f3tesis y estimaciones son significativas para las cuentas anuales consolidada<span class=\"ls13\">s.</span> </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>comparaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>informaci\u00f3n, <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"></span>presenta, <span class=\"_ _8\"></span>conju<span class=\"_ _0\"></span>ntamente <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>balance <span class=\"_ _8\"> </span>consolidado, <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">cuenta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _0\"></span>global <span class=\"_ _7\"></span>consolidado, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>estado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>efectivo </span><span style=\"display:inherit;clear:left;\">consolidado y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de cambios e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>patrimonio ne<span class=\"_ _0\"></span>to consolidado <span class=\"_ _0\"></span>para l<span class=\"_ _0\"></span>os ejercicios te<span class=\"_ _0\"></span>rmi<span class=\"_ _0\"></span>nados <span class=\"_ _0\"></span>el 31<span class=\"_ _0\"></span> de </span><span style=\"display:inherit;clear:left;\">diciembre de 2023 y 2022. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>presenta <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _7\"></span>comparativa <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>notas <span class=\"_ _6\"></span>explicativas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>memoria<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>consolidada <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>es </span><span style=\"display:inherit;clear:left;\">relevante para la mejor comprensi\u00f3n de las cuentas anuales consolidadas del<span class=\"_ _1\"></span> ejercicio en curso.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>cifras <span class=\"_ _7\"></span>contenidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>estas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>salvo <span class=\"_ _0\"></span>menci\u00f3n </span><span style=\"display:inherit;clear:left;\">expresa. <span class=\"_ _10\"> </span> </span><span style=\"display:inherit;clear:left;\">2.1.1. <span class=\"_ _11\"> </span><span class=\"fs5\">Cambios en pol\u00edtica<span class=\"_ _0\"></span>s contables y desglo<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Normas, modificaciones e <span class=\"_ _0\"></span>interpretaciones obligatorias para todos los ejercicios <span class=\"_ _7\"></span>comenzados </span></span><span style=\"display:inherit;clear:left;\">el 1 de enero de 2023: </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _0\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>aprobaci\u00f3n, <span class=\"_ _0\"></span>publicaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>entrad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _0\"></span>aplicado </span><span style=\"display:inherit;clear:left;\">las siguientes normas: </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 17 (Nueva norma): \u201cContratos de seguros\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 1 (Modificaci\u00f3n): \u201cDesglose de pol\u00edticas contables\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 8 (Modificaci\u00f3n)<span class=\"ff7\">: \u201cDefinici\u00f3n de estimaci\u00f3n contable\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>(M<span class=\"_ _0\"></span>odificaci\u00f3n): <span class=\"_ _1\"></span>\u201cImpuestos <span class=\"_ _b\"></span>diferidos <span class=\"ff4\">derivados <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>resultan de <span class=\"_ _b\"></span>una \u00fan<span class=\"_ _1\"></span>ica </span></span></span><span style=\"display:inherit;clear:left;\">transacci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>(Modificaci\u00f3n): <span class=\"_ _0\"></span>\u201cContratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>seguros<span class=\"_ _0\"></span></span>- <span class=\"_ _0\"></span>Aplicaci\u00f3n <span class=\"_ _0\"></span>inicial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IIF <span class=\"_ _0\"></span>9. <span class=\"_ _0\"></span>Informaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">comparativa\u201d<span class=\"ff4\">. </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 12 (Nueva norma): \u201cReforma fiscal</span>- <span class=\"_ _0\"></span>Regla Modelo Pilar Dos<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 16 (Modificaci\u00f3n): \u201cPasivos por arrendamiento en una venta con arrendamiento posterior\u201d<span class=\"_ _0\"></span></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>modificaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>interpretaciones <span class=\"_ _0\"></span>no h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tenido <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>significativo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Normas, <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>interpretaciones <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>todav\u00eda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>entrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _7\"></span>pero <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">pueden adoptar con anticipaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 1<span class=\"_ _0\"></span> (M<span class=\"_ _0\"></span>odificaci\u00f3n) <span class=\"ff7\">\u2013<span class=\"_ _0\"></span></span> <span class=\"ff7\">\u201cClasi<span class=\"_ _0\"></span>ficaci\u00f3n de <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>como co<span class=\"_ _0\"></span>rrientes y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>y, a<span class=\"_ _0\"></span>quellos sujetos </span></span></span><span style=\"display:inherit;clear:left;\">a covenants\u201d.<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 7 y NIIF 7 <span class=\"ff7\">(Modificaci\u00f3n):\u201d Acuerdos de financiaci\u00f3n con proveedores\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIIF <span class=\"ls8\">21</span> <span class=\"ff7\">(Modificaci\u00f3n): \u201c</span>Ausencia de convertibilidad<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentra <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>an\u00e1l<span class=\"_ _0\"></span>isis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los impactos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pudieran<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>llegar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tener <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>normativa <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">las cuentas anuales consolidadas, aunque no se espera que sean significativos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__19": {
   "value": "<span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dominante, <span class=\"_ _7\"></span>preparan <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>31 </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>Internacionales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _7\"></span>Financiera <span class=\"_ _0\"></span>adoptadas <span class=\"_ _0\"></span>para </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _6\"></span>utilizaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Uni<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _8\"></span>(en <span class=\"_ _7\"></span>adelante <span class=\"_ _6\"></span>NIIF-UE) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>aprobadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>Reglamentos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Comisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Europea y <span class=\"_ _0\"></span>que est\u00e1n <span class=\"_ _0\"></span>vigentes al <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023<span class=\"ls9\">, <span class=\"_ _0\"></span></span>con las <span class=\"_ _0\"></span>interpretaciones CINIIF y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on la legislaci\u00f3n </span><span style=\"display:inherit;clear:left;\">mercantil aplicable <span class=\"_ _0\"></span>en Espa\u00f1a a la<span class=\"_ _0\"></span>s entidades que preparan informaci\u00f3n conforme a l<span class=\"_ _0\"></span>as NIIF<span class=\"_ _0\"></span>-UE. Las cuentas </span><span style=\"display:inherit;clear:left;\">anuales <span class=\"_ _6\"></span>consolidadas <span class=\"_ _6\"></span>han <span class=\"_ _8\"></span>sido <span class=\"_ _6\"></span>preparada<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>base <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _8\"></span>hist\u00f3rico, <span class=\"_ _6\"></span>excepto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>ciertos <span class=\"_ _6\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">pasivos financieros (incluidos los instrumentos financieros de<span class=\"_ _1\"></span>rivados), valorados a valor razonable<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__20-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2.1.1. <span class=\"_ _11\"> </span><span class=\"fs5\">Cambios en pol\u00edtica<span class=\"_ _0\"></span>s contables y desglo<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Normas, modificaciones e <span class=\"_ _0\"></span>interpretaciones obligatorias para todos los ejercicios <span class=\"_ _7\"></span>comenzados </span></span><span style=\"display:inherit;clear:left;\">el 1 de enero de 2023: </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _0\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>aprobaci\u00f3n, <span class=\"_ _0\"></span>publicaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>entrad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _0\"></span>aplicado </span><span style=\"display:inherit;clear:left;\">las siguientes normas: </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 17 (Nueva norma): \u201cContratos de seguros\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 1 (Modificaci\u00f3n): \u201cDesglose de pol\u00edticas contables\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 8 (Modificaci\u00f3n)<span class=\"ff7\">: \u201cDefinici\u00f3n de estimaci\u00f3n contable\u201d</span> </span></span><span style=\"display:inherit;clear:left;\">-</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>(M<span class=\"_ _0\"></span>odificaci\u00f3n): <span class=\"_ _1\"></span>\u201cImpuestos <span class=\"_ _b\"></span>diferidos <span class=\"ff4\">derivados <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>resultan de <span class=\"_ _b\"></span>una \u00fan<span class=\"_ _1\"></span>ica </span></span></span><span style=\"display:inherit;clear:left;\">transacci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>(Modificaci\u00f3n): <span class=\"_ _0\"></span>\u201cContratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>seguros<span class=\"_ _0\"></span></span>- <span class=\"_ _0\"></span>Aplicaci\u00f3n <span class=\"_ _0\"></span>inicial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IIF <span class=\"_ _0\"></span>9. <span class=\"_ _0\"></span>Informaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">comparativa\u201d<span class=\"ff4\">. </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIC 12 (Nueva norma): \u201cReforma fiscal</span>- <span class=\"_ _0\"></span>Regla Modelo Pilar Dos<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span><span class=\"ff7\">NIIF 16 (Modificaci\u00f3n): \u201cPasivos por arrendamiento en una venta con arrendamiento posterior\u201d<span class=\"_ _0\"></span></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>modificaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>interpretaciones <span class=\"_ _0\"></span>no h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tenido <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>significativo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Normas, <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>interpretaciones <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>todav\u00eda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>entrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _7\"></span>pero <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">pueden adoptar con anticipaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 1<span class=\"_ _0\"></span> (M<span class=\"_ _0\"></span>odificaci\u00f3n) <span class=\"ff7\">\u2013<span class=\"_ _0\"></span></span> <span class=\"ff7\">\u201cClasi<span class=\"_ _0\"></span>ficaci\u00f3n de <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>como co<span class=\"_ _0\"></span>rrientes y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>y, a<span class=\"_ _0\"></span>quellos sujetos </span></span></span><span style=\"display:inherit;clear:left;\">a covenants\u201d.<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIC 7 y NIIF 7 <span class=\"ff7\">(Modificaci\u00f3n):\u201d Acuerdos de financiaci\u00f3n con proveedores\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ff4\"> <span class=\"_ _13\"> </span>NIIF <span class=\"ls8\">21</span> <span class=\"ff7\">(Modificaci\u00f3n): \u201c</span>Ausencia de convertibilidad<span class=\"ff7 ls14\">\u201d.</span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentra <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>an\u00e1l<span class=\"_ _0\"></span>isis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los impactos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pudieran<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>llegar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tener <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>normativa <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">las cuentas anuales consolidadas, aunque no se espera que sean significativos.</span><span style=\"display:inherit;clear:left;\">2.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Hechos relevantes <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.1 Ampliaci\u00f3n de capital </span></span><span style=\"display:inherit;clear:left;\">En mayo de <span class=\"_ _1\"></span>2023 la S<span class=\"_ _1\"></span>ociedad Dominante ha l<span class=\"_ _1\"></span>levado a ca<span class=\"_ _1\"></span>bo una ampliaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital, <span class=\"_ _1\"></span>por importe de <span class=\"_ _1\"></span>150.092 </span><span style=\"display:inherit;clear:left;\">miles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>2023 <span class=\"_ _e\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _e\"> </span>totalmente <span class=\"_ _d\"> </span>suscri<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>desembolsada. <span class=\"_ _e\"> </span>Esta </span><span style=\"display:inherit;clear:left;\">ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _7\"></span>responde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estrategia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reforzamiento <span class=\"_ _6\"></span>patrimonial <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>iquidez <span class=\"_ _7\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y de<span class=\"_ _1\"></span>scarbonizaci\u00f3n que el Grupo aborda.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Fruto <span class=\"_ _6\"></span><span class=\"ls8\">de</span> <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>reforzado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>solvencia <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">Desde <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>unto <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>li<span class=\"_ _0\"></span>quidez, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>destinad<span class=\"_ _0\"></span><span class=\"ls8\">o <span class=\"_ _e\"> </span></span>a <span class=\"_ _e\"> </span>cubrir<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>deuda <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>47,<span class=\"_ _1\"></span>5 <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>euros, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>resto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span>ve<span class=\"_ _1\"></span>z </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>esta, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>destinado <span class=\"_ _8\"> </span>proporcionalmente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>re<span class=\"_ _0\"></span>forzar <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>niveles <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">compa\u00f1\u00eda y <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _1\"></span>los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>operaciones a<span class=\"_ _1\"></span>sociados <span class=\"_ _1\"></span>al lanzamiento <span class=\"_ _b\"></span>del segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tecnolog\u00edas ba<span class=\"_ _1\"></span>ja<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">en carbono en una cantidad conjunta aproximada de 95 millones de euros. </span><span style=\"display:inherit;clear:left;\">Es d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>destacar t<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>unido <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _b\"></span>de capital, <span class=\"_ _b\"></span>la posici\u00f3n <span class=\"_ _b\"></span>de liquidez <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>compa\u00f1\u00eda se <span class=\"_ _b\"></span>ha visto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _d\"> </span>fortalecida <span class=\"_ _8\"> </span>gracias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>uperaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>financieros <span class=\"_ _8\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>segundo </span><span style=\"display:inherit;clear:left;\">semestre <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2022 y <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>especial <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>avance <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>de acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>cronogramas </span><span style=\"display:inherit;clear:left;\">acordados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>sin <span class=\"_ _b\"></span>incidencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>recientemente <span class=\"_ _b\"></span>contratados, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>progreso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>anes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eficiencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>activ<span class=\"_ _0\"></span>idades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _6\"></span><span class=\"ls8\">en<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">2023 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>lamaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>distintas <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>naturaleza <span class=\"_ _8\"></span>financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>\u00faltimos <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _0\"></span>(entre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destaca <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obtenci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>340 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Apoyo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Solvencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Empresas <span class=\"_ _8\"></span>Estrat\u00e9gicas). <span class=\"_ _8\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>seguimiento </span><span style=\"display:inherit;clear:left;\">constante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>necesidades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asegura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir </span><span style=\"display:inherit;clear:left;\">sus necesidades operativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>contexto <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>estiman<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>posici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>solvencia </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>ver\u00e1 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>trimestres <span class=\"_ _6\"></span>refo<span class=\"_ _0\"></span>rzada <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>avance <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>condiciones <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">normalidad <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>curso, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ueva <span class=\"_ _6\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>adjudicados <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.2. Conflicto en Ucrania </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nflicto <span class=\"_ _e\"> </span>b\u00e9lico <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Ucrania <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>pact\u00f3 <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>f<span class=\"_ _1\"></span>uerza <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>nuestras <span class=\"_ _e\"> </span>operaciones. <span class=\"_ _e\"> </span>Por <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>parte, <span class=\"_ _e\"> </span>fruto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">restricciones <span class=\"_ _7\"></span>impuestas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>organismos <span class=\"_ _7\"></span>internacionales, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un i<span class=\"_ _1\"></span>mporte de 234 millones de euros y que a la <span class=\"_ _1\"></span>fecha de </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _b\"></span>un grad<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>avance <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>4,7<span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>%, <span class=\"_ _1\"></span>restringiendo la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actividad <span class=\"_ _b\"></span>en Rus<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>sanciones </span><span style=\"display:inherit;clear:left;\">impuestas. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"></span>otra <span class=\"_ _8\"></span>parte, <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>conflicto <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Ucrania <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>afectado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _6\"></span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>estabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mercados, </span><span style=\"display:inherit;clear:left;\">especialmente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _b\"></span>geogr\u00e1ficas <span class=\"_ _b\"></span>pr\u00f3ximas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conflicto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>sentido, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>generado <span class=\"_ _b\"></span>disrupciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importantes <span class=\"_ _b\"></span>en toda <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cadena <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sum<span class=\"_ _0\"></span>inistro <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>industria <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ingenier\u00eda <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _b\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ector <span class=\"_ _b\"></span>energ\u00e9tico. </span><span style=\"display:inherit;clear:left;\">Esto se <span class=\"_ _1\"></span>ha traducido, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente, e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>significativa ine<span class=\"_ _1\"></span>stabilidad de <span class=\"_ _1\"></span>las ofertas d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>proveedores y f<span class=\"_ _1\"></span>alta </span><span style=\"display:inherit;clear:left;\">de disponibilidad de recursos.   </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 e<span class=\"_ _0\"></span>l Grup<span class=\"_ _0\"></span>o h<span class=\"_ _0\"></span>a alc<span class=\"_ _0\"></span>anzado acuerdos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>arios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los p<span class=\"_ _0\"></span>royectos m\u00e1s </span><span style=\"display:inherit;clear:left;\">afectados <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>consecuencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>guerra <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>derivadas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>formaliz\u00e1ndose <span class=\"_ _0\"></span>adendas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>modificaciones <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"> </span>originales. <span class=\"_ _8\"></span>Esto <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>permitido <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mitigar <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente pre<span class=\"_ _1\"></span>vistos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Lo m\u00e1s<span class=\"_ _1\"></span> rel<span class=\"_ _1\"></span>evante ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>condiciones de <span class=\"_ _b\"></span>mercado, tanto<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>oferta como <span class=\"_ _b\"></span>de pr<span class=\"_ _1\"></span>ecios, gen<span class=\"_ _1\"></span>erado por<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el shock externo del <span class=\"_ _1\"></span>conflicto y <span class=\"_ _1\"></span>sus consecuencias globales. <span class=\"_ _b\"></span>Dura<span class=\"_ _0\"></span>nte el 2023 <span class=\"_ _1\"></span>se han vivido <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>srupciones en l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cadenas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>g\u00edstica, <span class=\"_ _6\"></span>escasez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>obra <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lugares <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>Po<span class=\"_ _0\"></span>lonia, <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>bida <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">precios <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>global <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span><span class=\"ls8\">en<span class=\"ls0\"> <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>subidas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>generalizado <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>compensar <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>impactos </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>buena <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>permitido <span class=\"_ _7\"></span>mitigar <span class=\"_ _7\"></span>estos <span class=\"_ _7\"></span>imp<span class=\"_ _7\"></span>actos, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _7\"></span>con </span><span style=\"display:inherit;clear:left;\">clientes antes descritos, con pol\u00edticas de eficiencia a niv<span class=\"_ _0\"></span>el global para mantener los costes de estructura y con </span><span style=\"display:inherit;clear:left;\">una pol\u00edtica financiera <span class=\"_ _1\"></span>adecuada, ver <span class=\"_ _1\"></span>notas 10 y <span class=\"_ _1\"></span>20, para <span class=\"_ _1\"></span>mitigar el impacto de <span class=\"_ _b\"></span>la subida de tipos de i<span class=\"_ _1\"></span>nter\u00e9s<span class=\"_ _0\"></span> as\u00ed </span><span style=\"display:inherit;clear:left;\">como la gesti\u00f3n de los derechos de uso sobre activos alquilados. </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.3. Efectos COVID </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la COVID <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>reducido s<span class=\"_ _0\"></span>ustancialmente en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>estabilizado a </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>afectados<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _b\"></span>alcanzados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>efecto <span class=\"_ _8\"> </span>neto <span class=\"_ _8\"> </span>acumulado<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>COVID-19 <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pandemia <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _8\"> </span>aproximada <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>165 </span><span style=\"display:inherit;clear:left;\">millones de euros, lo q<span class=\"_ _0\"></span>ue supone un<span class=\"ls8\">a </span>reducci\u00f3n <span class=\"ls8\">de <span class=\"lsf\">83</span></span> m<span class=\"_ _0\"></span>illones de euros respecto del ejercicio anterior de<span class=\"_ _0\"></span>bido </span><span style=\"display:inherit;clear:left;\">a los acuerdos alcanzados <span class=\"_ _0\"></span>de compensaci\u00f3n por estos conceptos durante 2023<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>De acuerdo con el <span class=\"_ _0\"></span>criterio de </span><span style=\"display:inherit;clear:left;\">grado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>avance, <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>2023 <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>registrado <span class=\"_ _d\"> </span>183 <span class=\"_ _6\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _6\"></span>Del <span class=\"_ _8\"></span>efecto <span class=\"_ _6\"></span>neto </span><span style=\"display:inherit;clear:left;\">acumulado <span class=\"_ _7\"></span>comentado <span class=\"_ _0\"></span><span class=\"ls8\">51 <span class=\"_ _0\"></span></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>indirectos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperables<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">nuestros <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>114 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>vinculados <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Teesside <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>terminaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">cliente en abril de 2021.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__26": {
   "value": "<span style=\"display:inherit;clear:left;\">2.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Hechos relevantes <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.1 Ampliaci\u00f3n de capital </span></span><span style=\"display:inherit;clear:left;\">En mayo de <span class=\"_ _1\"></span>2023 la S<span class=\"_ _1\"></span>ociedad Dominante ha l<span class=\"_ _1\"></span>levado a ca<span class=\"_ _1\"></span>bo una ampliaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital, <span class=\"_ _1\"></span>por importe de <span class=\"_ _1\"></span>150.092 </span><span style=\"display:inherit;clear:left;\">miles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>2023 <span class=\"_ _e\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _e\"> </span>totalmente <span class=\"_ _d\"> </span>suscri<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>desembolsada. <span class=\"_ _e\"> </span>Esta </span><span style=\"display:inherit;clear:left;\">ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _7\"></span>responde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estrategia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reforzamiento <span class=\"_ _6\"></span>patrimonial <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>iquidez <span class=\"_ _7\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y de<span class=\"_ _1\"></span>scarbonizaci\u00f3n que el Grupo aborda.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Fruto <span class=\"_ _6\"></span><span class=\"ls8\">de</span> <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>reforzado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>solvencia <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">Desde <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>unto <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>li<span class=\"_ _0\"></span>quidez, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>destinad<span class=\"_ _0\"></span><span class=\"ls8\">o <span class=\"_ _e\"> </span></span>a <span class=\"_ _e\"> </span>cubrir<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>deuda <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>47,<span class=\"_ _1\"></span>5 <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>euros, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>resto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span>ve<span class=\"_ _1\"></span>z </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>esta, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>destinado <span class=\"_ _8\"> </span>proporcionalmente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>re<span class=\"_ _0\"></span>forzar <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>niveles <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">compa\u00f1\u00eda y <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _1\"></span>los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>operaciones a<span class=\"_ _1\"></span>sociados <span class=\"_ _1\"></span>al lanzamiento <span class=\"_ _b\"></span>del segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tecnolog\u00edas ba<span class=\"_ _1\"></span>ja<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">en carbono en una cantidad conjunta aproximada de 95 millones de euros. </span><span style=\"display:inherit;clear:left;\">Es d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>destacar t<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>unido <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _b\"></span>de capital, <span class=\"_ _b\"></span>la posici\u00f3n <span class=\"_ _b\"></span>de liquidez <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>compa\u00f1\u00eda se <span class=\"_ _b\"></span>ha visto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _d\"> </span>fortalecida <span class=\"_ _8\"> </span>gracias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>uperaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>financieros <span class=\"_ _8\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>segundo </span><span style=\"display:inherit;clear:left;\">semestre <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2022 y <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>especial <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>avance <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>de acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>cronogramas </span><span style=\"display:inherit;clear:left;\">acordados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>sin <span class=\"_ _b\"></span>incidencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>recientemente <span class=\"_ _b\"></span>contratados, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>progreso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>anes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eficiencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>activ<span class=\"_ _0\"></span>idades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _6\"></span><span class=\"ls8\">en<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">2023 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>lamaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>distintas <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>naturaleza <span class=\"_ _8\"></span>financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>\u00faltimos <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _0\"></span>(entre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destaca <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obtenci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>340 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Apoyo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Solvencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Empresas <span class=\"_ _8\"></span>Estrat\u00e9gicas). <span class=\"_ _8\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>seguimiento </span><span style=\"display:inherit;clear:left;\">constante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>necesidades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asegura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir </span><span style=\"display:inherit;clear:left;\">sus necesidades operativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>contexto <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>estiman<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>posici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>solvencia </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>ver\u00e1 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>trimestres <span class=\"_ _6\"></span>refo<span class=\"_ _0\"></span>rzada <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>avance <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>condiciones <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">normalidad <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>curso, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ueva <span class=\"_ _6\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>adjudicados <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.2. Conflicto en Ucrania </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nflicto <span class=\"_ _e\"> </span>b\u00e9lico <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Ucrania <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>pact\u00f3 <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>f<span class=\"_ _1\"></span>uerza <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>nuestras <span class=\"_ _e\"> </span>operaciones. <span class=\"_ _e\"> </span>Por <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>parte, <span class=\"_ _e\"> </span>fruto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">restricciones <span class=\"_ _7\"></span>impuestas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>organismos <span class=\"_ _7\"></span>internacionales, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un i<span class=\"_ _1\"></span>mporte de 234 millones de euros y que a la <span class=\"_ _1\"></span>fecha de </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _b\"></span>un grad<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>avance <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>4,7<span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>%, <span class=\"_ _1\"></span>restringiendo la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actividad <span class=\"_ _b\"></span>en Rus<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>sanciones </span><span style=\"display:inherit;clear:left;\">impuestas. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"></span>otra <span class=\"_ _8\"></span>parte, <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>conflicto <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Ucrania <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>afectado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _6\"></span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>estabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mercados, </span><span style=\"display:inherit;clear:left;\">especialmente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _b\"></span>geogr\u00e1ficas <span class=\"_ _b\"></span>pr\u00f3ximas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conflicto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>sentido, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>generado <span class=\"_ _b\"></span>disrupciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importantes <span class=\"_ _b\"></span>en toda <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cadena <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sum<span class=\"_ _0\"></span>inistro <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>industria <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ingenier\u00eda <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _b\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ector <span class=\"_ _b\"></span>energ\u00e9tico. </span><span style=\"display:inherit;clear:left;\">Esto se <span class=\"_ _1\"></span>ha traducido, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente, e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>significativa ine<span class=\"_ _1\"></span>stabilidad de <span class=\"_ _1\"></span>las ofertas d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>proveedores y f<span class=\"_ _1\"></span>alta </span><span style=\"display:inherit;clear:left;\">de disponibilidad de recursos.   </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 e<span class=\"_ _0\"></span>l Grup<span class=\"_ _0\"></span>o h<span class=\"_ _0\"></span>a alc<span class=\"_ _0\"></span>anzado acuerdos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>arios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los p<span class=\"_ _0\"></span>royectos m\u00e1s </span><span style=\"display:inherit;clear:left;\">afectados <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>consecuencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>guerra <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>derivadas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>formaliz\u00e1ndose <span class=\"_ _0\"></span>adendas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>modificaciones <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"> </span>originales. <span class=\"_ _8\"></span>Esto <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>permitido <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mitigar <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente pre<span class=\"_ _1\"></span>vistos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Lo m\u00e1s<span class=\"_ _1\"></span> rel<span class=\"_ _1\"></span>evante ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>condiciones de <span class=\"_ _b\"></span>mercado, tanto<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>oferta como <span class=\"_ _b\"></span>de pr<span class=\"_ _1\"></span>ecios, gen<span class=\"_ _1\"></span>erado por<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el shock externo del <span class=\"_ _1\"></span>conflicto y <span class=\"_ _1\"></span>sus consecuencias globales. <span class=\"_ _b\"></span>Dura<span class=\"_ _0\"></span>nte el 2023 <span class=\"_ _1\"></span>se han vivido <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>srupciones en l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cadenas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>g\u00edstica, <span class=\"_ _6\"></span>escasez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>obra <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lugares <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>Po<span class=\"_ _0\"></span>lonia, <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>bida <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">precios <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>global <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span><span class=\"ls8\">en<span class=\"ls0\"> <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>subidas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>generalizado <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>compensar <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>impactos </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>buena <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>permitido <span class=\"_ _7\"></span>mitigar <span class=\"_ _7\"></span>estos <span class=\"_ _7\"></span>imp<span class=\"_ _7\"></span>actos, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _7\"></span>con </span><span style=\"display:inherit;clear:left;\">clientes antes descritos, con pol\u00edticas de eficiencia a niv<span class=\"_ _0\"></span>el global para mantener los costes de estructura y con </span><span style=\"display:inherit;clear:left;\">una pol\u00edtica financiera <span class=\"_ _1\"></span>adecuada, ver <span class=\"_ _1\"></span>notas 10 y <span class=\"_ _1\"></span>20, para <span class=\"_ _1\"></span>mitigar el impacto de <span class=\"_ _b\"></span>la subida de tipos de i<span class=\"_ _1\"></span>nter\u00e9s<span class=\"_ _0\"></span> as\u00ed </span><span style=\"display:inherit;clear:left;\">como la gesti\u00f3n de los derechos de uso sobre activos alquilados. </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.3. Efectos COVID </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la COVID <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>reducido s<span class=\"_ _0\"></span>ustancialmente en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>estabilizado a </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>afectados<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _b\"></span>alcanzados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>efecto <span class=\"_ _8\"> </span>neto <span class=\"_ _8\"> </span>acumulado<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>COVID-19 <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pandemia <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _8\"> </span>aproximada <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>165 </span><span style=\"display:inherit;clear:left;\">millones de euros, lo q<span class=\"_ _0\"></span>ue supone un<span class=\"ls8\">a </span>reducci\u00f3n <span class=\"ls8\">de <span class=\"lsf\">83</span></span> m<span class=\"_ _0\"></span>illones de euros respecto del ejercicio anterior de<span class=\"_ _0\"></span>bido </span><span style=\"display:inherit;clear:left;\">a los acuerdos alcanzados <span class=\"_ _0\"></span>de compensaci\u00f3n por estos conceptos durante 2023<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>De acuerdo con el <span class=\"_ _0\"></span>criterio de </span><span style=\"display:inherit;clear:left;\">grado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>avance, <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>2023 <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>registrado <span class=\"_ _d\"> </span>183 <span class=\"_ _6\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _6\"></span>Del <span class=\"_ _8\"></span>efecto <span class=\"_ _6\"></span>neto </span><span style=\"display:inherit;clear:left;\">acumulado <span class=\"_ _7\"></span>comentado <span class=\"_ _0\"></span><span class=\"ls8\">51 <span class=\"_ _0\"></span></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>indirectos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperables<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">nuestros <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>114 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>vinculados <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Teesside <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>terminaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">cliente en abril de 2021.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__25": {
   "value": "<span style=\"display:inherit;clear:left;\">2.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Hechos relevantes <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.1 Ampliaci\u00f3n de capital </span></span><span style=\"display:inherit;clear:left;\">En mayo de <span class=\"_ _1\"></span>2023 la S<span class=\"_ _1\"></span>ociedad Dominante ha l<span class=\"_ _1\"></span>levado a ca<span class=\"_ _1\"></span>bo una ampliaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital, <span class=\"_ _1\"></span>por importe de <span class=\"_ _1\"></span>150.092 </span><span style=\"display:inherit;clear:left;\">miles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>2023 <span class=\"_ _e\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _e\"> </span>totalmente <span class=\"_ _d\"> </span>suscri<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>desembolsada. <span class=\"_ _e\"> </span>Esta </span><span style=\"display:inherit;clear:left;\">ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _7\"></span>responde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estrategia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reforzamiento <span class=\"_ _6\"></span>patrimonial <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>iquidez <span class=\"_ _7\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y de<span class=\"_ _1\"></span>scarbonizaci\u00f3n que el Grupo aborda.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Fruto <span class=\"_ _6\"></span><span class=\"ls8\">de</span> <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>reforzado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>solvencia <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">Desde <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>unto <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>li<span class=\"_ _0\"></span>quidez, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>destinad<span class=\"_ _0\"></span><span class=\"ls8\">o <span class=\"_ _e\"> </span></span>a <span class=\"_ _e\"> </span>cubrir<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>deuda <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>47,<span class=\"_ _1\"></span>5 <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>euros, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>resto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span>ve<span class=\"_ _1\"></span>z </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>esta, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>destinado <span class=\"_ _8\"> </span>proporcionalmente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>re<span class=\"_ _0\"></span>forzar <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>niveles <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">compa\u00f1\u00eda y <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _1\"></span>los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>operaciones a<span class=\"_ _1\"></span>sociados <span class=\"_ _1\"></span>al lanzamiento <span class=\"_ _b\"></span>del segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tecnolog\u00edas ba<span class=\"_ _1\"></span>ja<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">en carbono en una cantidad conjunta aproximada de 95 millones de euros. </span><span style=\"display:inherit;clear:left;\">Es d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>destacar t<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>unido <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _b\"></span>de capital, <span class=\"_ _b\"></span>la posici\u00f3n <span class=\"_ _b\"></span>de liquidez <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>compa\u00f1\u00eda se <span class=\"_ _b\"></span>ha visto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _d\"> </span>fortalecida <span class=\"_ _8\"> </span>gracias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>uperaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>financieros <span class=\"_ _8\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>segundo </span><span style=\"display:inherit;clear:left;\">semestre <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2022 y <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>especial <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>avance <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>de acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>cronogramas </span><span style=\"display:inherit;clear:left;\">acordados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>sin <span class=\"_ _b\"></span>incidencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>recientemente <span class=\"_ _b\"></span>contratados, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>progreso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>anes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eficiencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>activ<span class=\"_ _0\"></span>idades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _6\"></span><span class=\"ls8\">en<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">2023 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>lamaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>distintas <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>naturaleza <span class=\"_ _8\"></span>financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>\u00faltimos <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _0\"></span>(entre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destaca <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obtenci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>340 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Apoyo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Solvencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Empresas <span class=\"_ _8\"></span>Estrat\u00e9gicas). <span class=\"_ _8\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>seguimiento </span><span style=\"display:inherit;clear:left;\">constante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>necesidades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asegura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir </span><span style=\"display:inherit;clear:left;\">sus necesidades operativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>contexto <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>estiman<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>posici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>solvencia </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>ver\u00e1 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>trimestres <span class=\"_ _6\"></span>refo<span class=\"_ _0\"></span>rzada <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>avance <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>condiciones <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">normalidad <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>curso, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ueva <span class=\"_ _6\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>adjudicados <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.2. Conflicto en Ucrania </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nflicto <span class=\"_ _e\"> </span>b\u00e9lico <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Ucrania <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>pact\u00f3 <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>f<span class=\"_ _1\"></span>uerza <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>nuestras <span class=\"_ _e\"> </span>operaciones. <span class=\"_ _e\"> </span>Por <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>parte, <span class=\"_ _e\"> </span>fruto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">restricciones <span class=\"_ _7\"></span>impuestas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>organismos <span class=\"_ _7\"></span>internacionales, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un i<span class=\"_ _1\"></span>mporte de 234 millones de euros y que a la <span class=\"_ _1\"></span>fecha de </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _b\"></span>un grad<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>avance <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>4,7<span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>%, <span class=\"_ _1\"></span>restringiendo la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actividad <span class=\"_ _b\"></span>en Rus<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>sanciones </span><span style=\"display:inherit;clear:left;\">impuestas. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"></span>otra <span class=\"_ _8\"></span>parte, <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>conflicto <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Ucrania <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>afectado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _6\"></span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>estabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mercados, </span><span style=\"display:inherit;clear:left;\">especialmente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _b\"></span>geogr\u00e1ficas <span class=\"_ _b\"></span>pr\u00f3ximas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conflicto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>sentido, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>generado <span class=\"_ _b\"></span>disrupciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importantes <span class=\"_ _b\"></span>en toda <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cadena <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sum<span class=\"_ _0\"></span>inistro <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>industria <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ingenier\u00eda <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _b\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ector <span class=\"_ _b\"></span>energ\u00e9tico. </span><span style=\"display:inherit;clear:left;\">Esto se <span class=\"_ _1\"></span>ha traducido, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente, e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>significativa ine<span class=\"_ _1\"></span>stabilidad de <span class=\"_ _1\"></span>las ofertas d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>proveedores y f<span class=\"_ _1\"></span>alta </span><span style=\"display:inherit;clear:left;\">de disponibilidad de recursos.   </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 e<span class=\"_ _0\"></span>l Grup<span class=\"_ _0\"></span>o h<span class=\"_ _0\"></span>a alc<span class=\"_ _0\"></span>anzado acuerdos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>arios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los p<span class=\"_ _0\"></span>royectos m\u00e1s </span><span style=\"display:inherit;clear:left;\">afectados <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>consecuencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>guerra <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>derivadas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>formaliz\u00e1ndose <span class=\"_ _0\"></span>adendas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>modificaciones <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"> </span>originales. <span class=\"_ _8\"></span>Esto <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>permitido <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mitigar <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente pre<span class=\"_ _1\"></span>vistos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Lo m\u00e1s<span class=\"_ _1\"></span> rel<span class=\"_ _1\"></span>evante ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>condiciones de <span class=\"_ _b\"></span>mercado, tanto<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>oferta como <span class=\"_ _b\"></span>de pr<span class=\"_ _1\"></span>ecios, gen<span class=\"_ _1\"></span>erado por<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el shock externo del <span class=\"_ _1\"></span>conflicto y <span class=\"_ _1\"></span>sus consecuencias globales. <span class=\"_ _b\"></span>Dura<span class=\"_ _0\"></span>nte el 2023 <span class=\"_ _1\"></span>se han vivido <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>srupciones en l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cadenas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>g\u00edstica, <span class=\"_ _6\"></span>escasez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>obra <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lugares <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>Po<span class=\"_ _0\"></span>lonia, <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>bida <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">precios <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>global <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span><span class=\"ls8\">en<span class=\"ls0\"> <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>subidas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>generalizado <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>compensar <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>impactos </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>buena <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>permitido <span class=\"_ _7\"></span>mitigar <span class=\"_ _7\"></span>estos <span class=\"_ _7\"></span>imp<span class=\"_ _7\"></span>actos, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _7\"></span>con </span><span style=\"display:inherit;clear:left;\">clientes antes descritos, con pol\u00edticas de eficiencia a niv<span class=\"_ _0\"></span>el global para mantener los costes de estructura y con </span><span style=\"display:inherit;clear:left;\">una pol\u00edtica financiera <span class=\"_ _1\"></span>adecuada, ver <span class=\"_ _1\"></span>notas 10 y <span class=\"_ _1\"></span>20, para <span class=\"_ _1\"></span>mitigar el impacto de <span class=\"_ _b\"></span>la subida de tipos de i<span class=\"_ _1\"></span>nter\u00e9s<span class=\"_ _0\"></span> as\u00ed </span><span style=\"display:inherit;clear:left;\">como la gesti\u00f3n de los derechos de uso sobre activos alquilados. </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.3. Efectos COVID </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la COVID <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>reducido s<span class=\"_ _0\"></span>ustancialmente en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>estabilizado a </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>afectados<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _b\"></span>alcanzados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>efecto <span class=\"_ _8\"> </span>neto <span class=\"_ _8\"> </span>acumulado<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>COVID-19 <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pandemia <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _8\"> </span>aproximada <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>165 </span><span style=\"display:inherit;clear:left;\">millones de euros, lo q<span class=\"_ _0\"></span>ue supone un<span class=\"ls8\">a </span>reducci\u00f3n <span class=\"ls8\">de <span class=\"lsf\">83</span></span> m<span class=\"_ _0\"></span>illones de euros respecto del ejercicio anterior de<span class=\"_ _0\"></span>bido </span><span style=\"display:inherit;clear:left;\">a los acuerdos alcanzados <span class=\"_ _0\"></span>de compensaci\u00f3n por estos conceptos durante 2023<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>De acuerdo con el <span class=\"_ _0\"></span>criterio de </span><span style=\"display:inherit;clear:left;\">grado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>avance, <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>2023 <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>registrado <span class=\"_ _d\"> </span>183 <span class=\"_ _6\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _6\"></span>Del <span class=\"_ _8\"></span>efecto <span class=\"_ _6\"></span>neto </span><span style=\"display:inherit;clear:left;\">acumulado <span class=\"_ _7\"></span>comentado <span class=\"_ _0\"></span><span class=\"ls8\">51 <span class=\"_ _0\"></span></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>indirectos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperables<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">nuestros <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>114 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>vinculados <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Teesside <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>terminaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">cliente en abril de 2021.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__24": {
   "value": "<span style=\"display:inherit;clear:left;\">2.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Hechos relevantes <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.1 Ampliaci\u00f3n de capital </span></span><span style=\"display:inherit;clear:left;\">En mayo de <span class=\"_ _1\"></span>2023 la S<span class=\"_ _1\"></span>ociedad Dominante ha l<span class=\"_ _1\"></span>levado a ca<span class=\"_ _1\"></span>bo una ampliaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital, <span class=\"_ _1\"></span>por importe de <span class=\"_ _1\"></span>150.092 </span><span style=\"display:inherit;clear:left;\">miles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>2023 <span class=\"_ _e\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _e\"> </span>totalmente <span class=\"_ _d\"> </span>suscri<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>desembolsada. <span class=\"_ _e\"> </span>Esta </span><span style=\"display:inherit;clear:left;\">ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _7\"></span>responde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estrategia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reforzamiento <span class=\"_ _6\"></span>patrimonial <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>iquidez <span class=\"_ _7\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y de<span class=\"_ _1\"></span>scarbonizaci\u00f3n que el Grupo aborda.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Fruto <span class=\"_ _6\"></span><span class=\"ls8\">de</span> <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>reforzado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>solvencia <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">Desde <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>unto <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>li<span class=\"_ _0\"></span>quidez, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>destinad<span class=\"_ _0\"></span><span class=\"ls8\">o <span class=\"_ _e\"> </span></span>a <span class=\"_ _e\"> </span>cubrir<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>deuda <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>47,<span class=\"_ _1\"></span>5 <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>euros, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>resto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span>ve<span class=\"_ _1\"></span>z </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>esta, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>destinado <span class=\"_ _8\"> </span>proporcionalmente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>re<span class=\"_ _0\"></span>forzar <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>niveles <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">compa\u00f1\u00eda y <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _1\"></span>los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>operaciones a<span class=\"_ _1\"></span>sociados <span class=\"_ _1\"></span>al lanzamiento <span class=\"_ _b\"></span>del segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tecnolog\u00edas ba<span class=\"_ _1\"></span>ja<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">en carbono en una cantidad conjunta aproximada de 95 millones de euros. </span><span style=\"display:inherit;clear:left;\">Es d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>destacar t<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>unido <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _b\"></span>de capital, <span class=\"_ _b\"></span>la posici\u00f3n <span class=\"_ _b\"></span>de liquidez <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>compa\u00f1\u00eda se <span class=\"_ _b\"></span>ha visto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _d\"> </span>fortalecida <span class=\"_ _8\"> </span>gracias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>uperaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>financieros <span class=\"_ _8\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>segundo </span><span style=\"display:inherit;clear:left;\">semestre <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2022 y <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>especial <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>avance <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>de acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>cronogramas </span><span style=\"display:inherit;clear:left;\">acordados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>sin <span class=\"_ _b\"></span>incidencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>recientemente <span class=\"_ _b\"></span>contratados, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>progreso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>anes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eficiencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>activ<span class=\"_ _0\"></span>idades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _6\"></span><span class=\"ls8\">en<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">2023 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>lamaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>distintas <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>naturaleza <span class=\"_ _8\"></span>financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>\u00faltimos <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _0\"></span>(entre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destaca <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obtenci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>340 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Apoyo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Solvencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Empresas <span class=\"_ _8\"></span>Estrat\u00e9gicas). <span class=\"_ _8\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>seguimiento </span><span style=\"display:inherit;clear:left;\">constante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>necesidades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asegura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir </span><span style=\"display:inherit;clear:left;\">sus necesidades operativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>contexto <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>estiman<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>posici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>solvencia </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>ver\u00e1 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>trimestres <span class=\"_ _6\"></span>refo<span class=\"_ _0\"></span>rzada <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>avance <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>condiciones <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">normalidad <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>curso, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ueva <span class=\"_ _6\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>adjudicados <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.2. Conflicto en Ucrania </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nflicto <span class=\"_ _e\"> </span>b\u00e9lico <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Ucrania <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>pact\u00f3 <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>f<span class=\"_ _1\"></span>uerza <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>nuestras <span class=\"_ _e\"> </span>operaciones. <span class=\"_ _e\"> </span>Por <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>parte, <span class=\"_ _e\"> </span>fruto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">restricciones <span class=\"_ _7\"></span>impuestas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>organismos <span class=\"_ _7\"></span>internacionales, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un i<span class=\"_ _1\"></span>mporte de 234 millones de euros y que a la <span class=\"_ _1\"></span>fecha de </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _b\"></span>un grad<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>avance <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>4,7<span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>%, <span class=\"_ _1\"></span>restringiendo la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actividad <span class=\"_ _b\"></span>en Rus<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>sanciones </span><span style=\"display:inherit;clear:left;\">impuestas. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"></span>otra <span class=\"_ _8\"></span>parte, <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>conflicto <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Ucrania <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>afectado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _6\"></span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>estabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mercados, </span><span style=\"display:inherit;clear:left;\">especialmente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _b\"></span>geogr\u00e1ficas <span class=\"_ _b\"></span>pr\u00f3ximas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conflicto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>sentido, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>generado <span class=\"_ _b\"></span>disrupciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importantes <span class=\"_ _b\"></span>en toda <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cadena <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sum<span class=\"_ _0\"></span>inistro <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>industria <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ingenier\u00eda <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _b\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ector <span class=\"_ _b\"></span>energ\u00e9tico. </span><span style=\"display:inherit;clear:left;\">Esto se <span class=\"_ _1\"></span>ha traducido, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente, e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>significativa ine<span class=\"_ _1\"></span>stabilidad de <span class=\"_ _1\"></span>las ofertas d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>proveedores y f<span class=\"_ _1\"></span>alta </span><span style=\"display:inherit;clear:left;\">de disponibilidad de recursos.   </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 e<span class=\"_ _0\"></span>l Grup<span class=\"_ _0\"></span>o h<span class=\"_ _0\"></span>a alc<span class=\"_ _0\"></span>anzado acuerdos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>arios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los p<span class=\"_ _0\"></span>royectos m\u00e1s </span><span style=\"display:inherit;clear:left;\">afectados <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>consecuencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>guerra <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>derivadas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>formaliz\u00e1ndose <span class=\"_ _0\"></span>adendas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>modificaciones <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"> </span>originales. <span class=\"_ _8\"></span>Esto <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>permitido <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mitigar <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente pre<span class=\"_ _1\"></span>vistos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Lo m\u00e1s<span class=\"_ _1\"></span> rel<span class=\"_ _1\"></span>evante ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>condiciones de <span class=\"_ _b\"></span>mercado, tanto<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>oferta como <span class=\"_ _b\"></span>de pr<span class=\"_ _1\"></span>ecios, gen<span class=\"_ _1\"></span>erado por<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el shock externo del <span class=\"_ _1\"></span>conflicto y <span class=\"_ _1\"></span>sus consecuencias globales. <span class=\"_ _b\"></span>Dura<span class=\"_ _0\"></span>nte el 2023 <span class=\"_ _1\"></span>se han vivido <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>srupciones en l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cadenas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>g\u00edstica, <span class=\"_ _6\"></span>escasez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>obra <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lugares <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>Po<span class=\"_ _0\"></span>lonia, <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>bida <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">precios <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>global <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span><span class=\"ls8\">en<span class=\"ls0\"> <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>subidas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>generalizado <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>compensar <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>impactos </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>buena <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>permitido <span class=\"_ _7\"></span>mitigar <span class=\"_ _7\"></span>estos <span class=\"_ _7\"></span>imp<span class=\"_ _7\"></span>actos, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _7\"></span>con </span><span style=\"display:inherit;clear:left;\">clientes antes descritos, con pol\u00edticas de eficiencia a niv<span class=\"_ _0\"></span>el global para mantener los costes de estructura y con </span><span style=\"display:inherit;clear:left;\">una pol\u00edtica financiera <span class=\"_ _1\"></span>adecuada, ver <span class=\"_ _1\"></span>notas 10 y <span class=\"_ _1\"></span>20, para <span class=\"_ _1\"></span>mitigar el impacto de <span class=\"_ _b\"></span>la subida de tipos de i<span class=\"_ _1\"></span>nter\u00e9s<span class=\"_ _0\"></span> as\u00ed </span><span style=\"display:inherit;clear:left;\">como la gesti\u00f3n de los derechos de uso sobre activos alquilados. </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.3. Efectos COVID </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la COVID <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>reducido s<span class=\"_ _0\"></span>ustancialmente en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>estabilizado a </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>afectados<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _b\"></span>alcanzados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>efecto <span class=\"_ _8\"> </span>neto <span class=\"_ _8\"> </span>acumulado<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>COVID-19 <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pandemia <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _8\"> </span>aproximada <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>165 </span><span style=\"display:inherit;clear:left;\">millones de euros, lo q<span class=\"_ _0\"></span>ue supone un<span class=\"ls8\">a </span>reducci\u00f3n <span class=\"ls8\">de <span class=\"lsf\">83</span></span> m<span class=\"_ _0\"></span>illones de euros respecto del ejercicio anterior de<span class=\"_ _0\"></span>bido </span><span style=\"display:inherit;clear:left;\">a los acuerdos alcanzados <span class=\"_ _0\"></span>de compensaci\u00f3n por estos conceptos durante 2023<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>De acuerdo con el <span class=\"_ _0\"></span>criterio de </span><span style=\"display:inherit;clear:left;\">grado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>avance, <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>2023 <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>registrado <span class=\"_ _d\"> </span>183 <span class=\"_ _6\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _6\"></span>Del <span class=\"_ _8\"></span>efecto <span class=\"_ _6\"></span>neto </span><span style=\"display:inherit;clear:left;\">acumulado <span class=\"_ _7\"></span>comentado <span class=\"_ _0\"></span><span class=\"ls8\">51 <span class=\"_ _0\"></span></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>indirectos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperables<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">nuestros <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>114 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>vinculados <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Teesside <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>terminaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">cliente en abril de 2021.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__23": {
   "value": "<span style=\"display:inherit;clear:left;\">2.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Hechos relevantes <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.1 Ampliaci\u00f3n de capital </span></span><span style=\"display:inherit;clear:left;\">En mayo de <span class=\"_ _1\"></span>2023 la S<span class=\"_ _1\"></span>ociedad Dominante ha l<span class=\"_ _1\"></span>levado a ca<span class=\"_ _1\"></span>bo una ampliaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital, <span class=\"_ _1\"></span>por importe de <span class=\"_ _1\"></span>150.092 </span><span style=\"display:inherit;clear:left;\">miles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>2023 <span class=\"_ _e\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _e\"> </span>totalmente <span class=\"_ _d\"> </span>suscri<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>desembolsada. <span class=\"_ _e\"> </span>Esta </span><span style=\"display:inherit;clear:left;\">ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _7\"></span>responde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estrategia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reforzamiento <span class=\"_ _6\"></span>patrimonial <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>iquidez <span class=\"_ _7\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y de<span class=\"_ _1\"></span>scarbonizaci\u00f3n que el Grupo aborda.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Fruto <span class=\"_ _6\"></span><span class=\"ls8\">de</span> <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>ampliaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>reforzado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>solvencia <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">Desde <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>unto <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>vista <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>li<span class=\"_ _0\"></span>quidez, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>destinad<span class=\"_ _0\"></span><span class=\"ls8\">o <span class=\"_ _e\"> </span></span>a <span class=\"_ _e\"> </span>cubrir<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>deuda <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_\"> </span>importe <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>47,<span class=\"_ _1\"></span>5 <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>euros, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>resto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span>ve<span class=\"_ _1\"></span>z </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>esta, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>han <span class=\"_ _d\"> </span>destinado <span class=\"_ _8\"> </span>proporcionalmente <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>re<span class=\"_ _0\"></span>forzar <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>niveles <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">compa\u00f1\u00eda y <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _1\"></span>los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>operaciones a<span class=\"_ _1\"></span>sociados <span class=\"_ _1\"></span>al lanzamiento <span class=\"_ _b\"></span>del segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tecnolog\u00edas ba<span class=\"_ _1\"></span>ja<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">en carbono en una cantidad conjunta aproximada de 95 millones de euros. </span><span style=\"display:inherit;clear:left;\">Es d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>destacar t<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>unido <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _b\"></span>de capital, <span class=\"_ _b\"></span>la posici\u00f3n <span class=\"_ _b\"></span>de liquidez <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>compa\u00f1\u00eda se <span class=\"_ _b\"></span>ha visto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _d\"> </span>fortalecida <span class=\"_ _8\"> </span>gracias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>uperaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>financieros <span class=\"_ _8\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>segundo </span><span style=\"display:inherit;clear:left;\">semestre <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2022 y <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>especial <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>avance <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>de acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>cronogramas </span><span style=\"display:inherit;clear:left;\">acordados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>sin <span class=\"_ _b\"></span>incidencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>recientemente <span class=\"_ _b\"></span>contratados, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>progreso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>anes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eficiencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>activ<span class=\"_ _0\"></span>idades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _6\"></span><span class=\"ls8\">en<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">2023 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>lamaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>distintas <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>naturaleza <span class=\"_ _8\"></span>financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>\u00faltimos <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _0\"></span>(entre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destaca <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obtenci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>340 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Apoyo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>Solvencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Empresas <span class=\"_ _8\"></span>Estrat\u00e9gicas). <span class=\"_ _8\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"> </span>realiza <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>seguimiento </span><span style=\"display:inherit;clear:left;\">constante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>necesidades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asegura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir </span><span style=\"display:inherit;clear:left;\">sus necesidades operativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>contexto <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>estiman<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>posici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>solvencia </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>ver\u00e1 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>trimestres <span class=\"_ _6\"></span>refo<span class=\"_ _0\"></span>rzada <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>avance <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>condiciones <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">normalidad <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>curso, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ueva <span class=\"_ _6\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>adjudicados <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.2. Conflicto en Ucrania </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nflicto <span class=\"_ _e\"> </span>b\u00e9lico <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Ucrania <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>pact\u00f3 <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>f<span class=\"_ _1\"></span>uerza <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>nuestras <span class=\"_ _e\"> </span>operaciones. <span class=\"_ _e\"> </span>Por <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>parte, <span class=\"_ _e\"> </span>fruto <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">restricciones <span class=\"_ _7\"></span>impuestas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>organismos <span class=\"_ _7\"></span>internacionales, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un i<span class=\"_ _1\"></span>mporte de 234 millones de euros y que a la <span class=\"_ _1\"></span>fecha de </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _b\"></span>un grad<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>avance <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>4,7<span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>%, <span class=\"_ _1\"></span>restringiendo la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>actividad <span class=\"_ _b\"></span>en Rus<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>sanciones </span><span style=\"display:inherit;clear:left;\">impuestas. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"></span>otra <span class=\"_ _8\"></span>parte, <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>conflicto <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Ucrania <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>afectado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificativa <span class=\"_ _6\"></span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>estabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mercados, </span><span style=\"display:inherit;clear:left;\">especialmente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _b\"></span>geogr\u00e1ficas <span class=\"_ _b\"></span>pr\u00f3ximas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conflicto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>sentido, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>generado <span class=\"_ _b\"></span>disrupciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importantes <span class=\"_ _b\"></span>en toda <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cadena <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sum<span class=\"_ _0\"></span>inistro <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>industria <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>ingenier\u00eda <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _b\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ector <span class=\"_ _b\"></span>energ\u00e9tico. </span><span style=\"display:inherit;clear:left;\">Esto se <span class=\"_ _1\"></span>ha traducido, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente, e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>significativa ine<span class=\"_ _1\"></span>stabilidad de <span class=\"_ _1\"></span>las ofertas d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>proveedores y f<span class=\"_ _1\"></span>alta </span><span style=\"display:inherit;clear:left;\">de disponibilidad de recursos.   </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 e<span class=\"_ _0\"></span>l Grup<span class=\"_ _0\"></span>o h<span class=\"_ _0\"></span>a alc<span class=\"_ _0\"></span>anzado acuerdos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>arios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los p<span class=\"_ _0\"></span>royectos m\u00e1s </span><span style=\"display:inherit;clear:left;\">afectados <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>consecuencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>guerra <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>derivadas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>formaliz\u00e1ndose <span class=\"_ _0\"></span>adendas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>modificaciones <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"> </span>originales. <span class=\"_ _8\"></span>Esto <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>permitido <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mitigar <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente pre<span class=\"_ _1\"></span>vistos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Lo m\u00e1s<span class=\"_ _1\"></span> rel<span class=\"_ _1\"></span>evante ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>condiciones de <span class=\"_ _b\"></span>mercado, tanto<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>oferta como <span class=\"_ _b\"></span>de pr<span class=\"_ _1\"></span>ecios, gen<span class=\"_ _1\"></span>erado por<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el shock externo del <span class=\"_ _1\"></span>conflicto y <span class=\"_ _1\"></span>sus consecuencias globales. <span class=\"_ _b\"></span>Dura<span class=\"_ _0\"></span>nte el 2023 <span class=\"_ _1\"></span>se han vivido <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>srupciones en l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cadenas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>g\u00edstica, <span class=\"_ _6\"></span>escasez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>obra <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lugares <span class=\"_ _8\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>conflicto <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>Po<span class=\"_ _0\"></span>lonia, <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>bida <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">precios <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>global <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span><span class=\"ls8\">en<span class=\"ls0\"> <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>subidas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>generalizado <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>compensar <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>impactos </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>buena <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>permitido <span class=\"_ _7\"></span>mitigar <span class=\"_ _7\"></span>estos <span class=\"_ _7\"></span>imp<span class=\"_ _7\"></span>actos, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _7\"></span>con </span><span style=\"display:inherit;clear:left;\">clientes antes descritos, con pol\u00edticas de eficiencia a niv<span class=\"_ _0\"></span>el global para mantener los costes de estructura y con </span><span style=\"display:inherit;clear:left;\">una pol\u00edtica financiera <span class=\"_ _1\"></span>adecuada, ver <span class=\"_ _1\"></span>notas 10 y <span class=\"_ _1\"></span>20, para <span class=\"_ _1\"></span>mitigar el impacto de <span class=\"_ _b\"></span>la subida de tipos de i<span class=\"_ _1\"></span>nter\u00e9s<span class=\"_ _0\"></span> as\u00ed </span><span style=\"display:inherit;clear:left;\">como la gesti\u00f3n de los derechos de uso sobre activos alquilados. </span><span style=\"display:inherit;clear:left;\">2.<span class=\"ls0\">2.3. Efectos COVID </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la COVID <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>reducido s<span class=\"_ _0\"></span>ustancialmente en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>estabilizado a </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>afectados<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _b\"></span>alcanzados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>efecto <span class=\"_ _8\"> </span>neto <span class=\"_ _8\"> </span>acumulado<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>COVID-19 <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>pandemia <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _8\"> </span>aproximada <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>165 </span><span style=\"display:inherit;clear:left;\">millones de euros, lo q<span class=\"_ _0\"></span>ue supone un<span class=\"ls8\">a </span>reducci\u00f3n <span class=\"ls8\">de <span class=\"lsf\">83</span></span> m<span class=\"_ _0\"></span>illones de euros respecto del ejercicio anterior de<span class=\"_ _0\"></span>bido </span><span style=\"display:inherit;clear:left;\">a los acuerdos alcanzados <span class=\"_ _0\"></span>de compensaci\u00f3n por estos conceptos durante 2023<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>De acuerdo con el <span class=\"_ _0\"></span>criterio de </span><span style=\"display:inherit;clear:left;\">grado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>avance, <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>2023 <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>registrado <span class=\"_ _d\"> </span>183 <span class=\"_ _6\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _6\"></span>Del <span class=\"_ _8\"></span>efecto <span class=\"_ _6\"></span>neto </span><span style=\"display:inherit;clear:left;\">acumulado <span class=\"_ _7\"></span>comentado <span class=\"_ _0\"></span><span class=\"ls8\">51 <span class=\"_ _0\"></span></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>indirectos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperables<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">nuestros <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>114 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>vinculados <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Teesside <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>terminaci\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">cliente en abril de 2021.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__22": {
   "value": "2.2.  Hechos relevantes  2.2.1 Ampliaci\u00f3n de capital En mayo de 2023 la Sociedad Dominante ha llevado a cabo una ampliaci\u00f3n de capital, por importe de 150.092 miles  de  euros  que  a  31  de  diciembre  de  2023  se  encuentra  totalmente  suscrita  y  desembolsada.  Esta ampliaci\u00f3n de capital responde a la estrategia de reforzamiento patrimonial y de liquidez con el objetivo de encarar con garant\u00edas la ola de inversiones energ\u00e9ticas y descarbonizaci\u00f3n que el Grupo aborda. Fruto de esta ampliaci\u00f3n de capital, se ha reforzado la situaci\u00f3n financiera y de solvencia de la compa\u00f1\u00eda. Desde  el  punto  de  vista  de  la  gesti\u00f3n  de  liquidez,  el  importe  de  la  ampliaci\u00f3n  se  ha  destinado  a  cubrir vencimientos  de  deuda  en  un  importe  de  47,5  millones  de  euros,  y  el  resto  de  la  ampliaci\u00f3n  una  vez descontados  los  gastos de  esta,  se  han  destinado  proporcionalmente  a  reforzar  los  niveles  de  caja  de  la compa\u00f1\u00eda y a financiar los gastos de operaciones asociados al lanzamiento del segmento de tecnolog\u00edas bajas en carbono en una cantidad conjunta aproximada de 95 millones de euros. Es de destacar tambi\u00e9n que, unido a la ampliaci\u00f3n de capital, la posici\u00f3n de liquidez de la compa\u00f1\u00eda se ha visto tambi\u00e9n  fortalecida  gracias  a  la  recuperaci\u00f3n de  la  actividad y  de  los  flujos  financieros desde el  segundo semestre de 2022 y en especial en 2023, as\u00ed como al avance de los proyectos de acuerdo con los cronogramas acordados con los clientes, la ejecuci\u00f3n sin incidencias de los proyectos recientemente contratados, el progreso de los planes en curso para mejorar la eficiencia de las actividades del Grupo, la conversi\u00f3n en efectivo en 2023 de \u00f3rdenes de cambio y  reclamaciones, as\u00ed como por las distintas medidas de naturaleza financiera adoptadas por el Grupo en los \u00faltimos per\u00edodos (entre las que destaca la obtenci\u00f3n en 2022 de 340 millones de euros del Fondo de Apoyo a la Solvencia de  Empresas Estrat\u00e9gicas). El Grupo  realiza un seguimiento constante de sus necesidades de liquidez y se asegura de que dispone de los fondos necesarios para cubrir sus necesidades operativas. En este contexto los Administradores de la Sociedad dominante, estiman que la posici\u00f3n de liquidez y solvencia del Grupo se ver\u00e1 en los pr\u00f3ximos trimestres reforzada como consecuencia del avance en condiciones de normalidad de los proyectos en curso, el desarrollo de  la nueva cartera de proyectos adjudicados y por la conversi\u00f3n en caja de la obra ejecutada pendiente de facturar.  2.2.2. Conflicto en Ucrania El  conflicto  b\u00e9lico  en  Ucrania  impact\u00f3  con  fuerza  en  nuestras  operaciones.  Por  una  parte,  fruto  de  las restricciones impuestas por la Uni\u00f3n Europea y otros organismos internacionales, se cancel\u00f3 el proyecto de revamping de la refiner\u00eda de Mosc\u00fa con Gazprom por un importe de 234 millones de euros y que a la fecha de cancelaci\u00f3n ten\u00eda un grado de avance de 4,75 %, restringiendo la actividad en Rusia en l\u00ednea con las sanciones impuestas. Por otra parte, el conflicto en Ucrania ha  afectado de forma significativa a  la estabilidad de los mercados, especialmente en \u00e1reas geogr\u00e1ficas pr\u00f3ximas a las del conflicto. En este sentido, se han generado disrupciones importantes en toda la cadena de suministro de la industria de ingenier\u00eda y construcci\u00f3n en el sector energ\u00e9tico. Esto se ha traducido, principalmente, en una significativa inestabilidad de las ofertas de los proveedores y falta de disponibilidad de recursos.   A lo largo del ejercicio 2023 el Grupo ha alcanzado acuerdos con los clientes de varios de los proyectos m\u00e1s afectados por consecuencias de la guerra y derivadas de estas, formaliz\u00e1ndose adendas y modificaciones a los contratos  originales. Esto ha permitido al Grupo mitigar los efectos del conflicto en la ejecuci\u00f3n de los proyectos y ejecutar los proyectos de acuerdo con los m\u00e1rgenes inicialmente previstos. Lo m\u00e1s relevante ha sido el cambio de condiciones de mercado, tanto de oferta como de precios, generado por el shock externo del conflicto y sus consecuencias globales. Durante el 2023 se han vivido disrupciones en las cadenas de log\u00edstica, escasez de mano de obra en lugares pr\u00f3ximos al conflicto como Polonia, subida de precios a nivel global y en consecuencia, subidas de tipos de inter\u00e9s generalizado para compensar los impactos de la inflaci\u00f3n. La buena gesti\u00f3n de la compa\u00f1\u00eda ha permitido mitigar estos impactos, con los acuerdos con clientes antes descritos, con pol\u00edticas de eficiencia a nivel global para mantener los costes de estructura y con una pol\u00edtica financiera adecuada, ver notas 10 y 20, para mitigar el impacto de la subida de tipos de inter\u00e9s as\u00ed como la gesti\u00f3n de los derechos de uso sobre activos alquilados. 2.2.3. Efectos COVID Los efectos de la COVID 19 se han reducido sustancialmente en el ejercicio 2023, habi\u00e9ndose estabilizado a la fecha la situaci\u00f3n de los proyectos afectados, por los acuerdos de compensaci\u00f3n alcanzados con los clientes. El efecto  neto  acumulado del COVID-19 durante la pandemia  asciende a una p\u00e9rdida  aproximada  de 165 millones de euros, lo que supone una reducci\u00f3n de 83 millones de euros respecto del ejercicio anterior debido a los acuerdos alcanzados de compensaci\u00f3n por estos conceptos durante 2023. De acuerdo con el criterio de grado de avance, a 31 de diciembre de 2023 se hab\u00edan registrado  183 millones de euros. Del efecto neto acumulado comentado 51 millones de euros corresponden a costes directos e indirectos no recuperables de nuestros clientes y 114 millones de euros est\u00e1n vinculados al proyecto de Teesside y su terminaci\u00f3n por el cliente en abril de 2021.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__34": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__33": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__32": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__31": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__30": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__29": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__28": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__27": {
   "value": "<span style=\"display:inherit;clear:left;\">2.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Principios de consolida<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">2.3.1. <span class=\"_ _11\"> </span>Per\u00edmetro de consolidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls8\">de <span class=\"_ _6\"></span></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>formado <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or: <span class=\"_ _6\"></span>T\u00e9cnicas <span class=\"_ _6\"></span>Reunidas, <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante, <span class=\"_\"> </span>sus <span class=\"_\"> </span>dependientes <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>asociadas. <span class=\"_\"> </span>Ad<span class=\"_ _1\"></span>icionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_\"> </span>participa <span class=\"_\"> </span>conjun<span class=\"_ _1\"></span>tamente <span class=\"_\"> </span>con <span class=\"_\"> </span>otras </span><span style=\"display:inherit;clear:left;\">en<span class=\"ls0\">tidades <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>art\u00edcipes en <span class=\"_ _0\"></span>operaciones c<span class=\"_ _0\"></span>onjuntas<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>uniones <span class=\"_ _0\"></span>temporales d<span class=\"_ _0\"></span>e empresas <span class=\"_ _0\"></span>(en <span class=\"_ _0\"></span>adelante UTEs<span class=\"_ _0\"></span>). Los </span></span><span style=\"display:inherit;clear:left;\">Anexos <span class=\"_ _8\"></span>I, <span class=\"_ _8\"></span>II, <span class=\"_ _6\"></span>III <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>IV <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>estas <span class=\"_ _8\"></span>notas <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _6\"></span>adici<span class=\"_ _0\"></span>onal <span class=\"_ _6\"></span>respecto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>entidades <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Dominante <span class=\"_ _0\"></span>tiene </span><span style=\"display:inherit;clear:left;\">el control, bien de forma directa o indirecta.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _8\"></span>parte, <span class=\"_ _8\"> </span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ciertas <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"> </span>dependientes <span class=\"_ _d\"> </span>participan <span class=\"_ _d\"> </span>en <span class=\"_ _8\"></span>UTEs <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">consorcios, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>incluidas e<span class=\"_ _1\"></span>n las <span class=\"_ _b\"></span>sociedades respect<span class=\"_ _1\"></span>ivas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>UTEs <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consorcios </span><span style=\"display:inherit;clear:left;\">a trav\u00e9s d<span class=\"_ _0\"></span>e la integraci\u00f3n proporcional de l<span class=\"_ _0\"></span>os saldos de activos, pasivos, ingresos y<span class=\"_ _0\"></span> gastos. En el <span class=\"_ _0\"></span>Anexo IV se </span><span style=\"display:inherit;clear:left;\">incluye un detalle de las UTEs y consorcios en los que participan las sociedades del Grupo<span class=\"_ _0\"></span>, as\u00ed como UTEs al </span><span style=\"display:inherit;clear:left;\">100% por estar participadas por dos sociedades del Grupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Las variaciones <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n en el<span class=\"_ _0\"></span> ejercicio 202<span class=\"_ _7\"></span>3 <span class=\"ls8\">ha</span>n consistido en l<span class=\"_ _0\"></span>a baja p<span class=\"_ _0\"></span>or liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, T\u00e9cnicas Reu<span class=\"_ _0\"></span>nidas Dufi CCGT <span class=\"_ _0\"></span>Kft y <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Panam<span class=\"lsf\">\u00e1.<span class=\"_ _0\"></span></span> Dichas <span class=\"_ _0\"></span>variaciones no ha<span class=\"_ _0\"></span>n tenido efecto </span><span style=\"display:inherit;clear:left;\">alguno sobre el patrimonio neto del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>variaciones <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>per\u00edmetro <span class=\"_\"> </span>de <span class=\"_\"> </span>consolidaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2022 <span class=\"_ _a\"> </span>consistieron <span class=\"_\"> </span>en <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>venta <span class=\"_\"> </span>de <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>T\u00e9cnicas <span class=\"_ _b\"></span>Reunidas <span class=\"_ _b\"></span>Proyectos <span class=\"_ _b\"></span>Interna<span class=\"_ _1\"></span>cionales, <span class=\"_ _b\"></span>S.L. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Espacio, <span class=\"_ _8\"></span>S.A. <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cons<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Powertecno <span class=\"_ _6\"></span>Energ\u00eda <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>exicana, <span class=\"_ _8\"></span>S.R.L.C.V. <span class=\"_ _6\"></span>participada <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, S.A. en un 50%. </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 y 2022 no se han producido combinaciones de negocios.  </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Dependient</span>es<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dependientes <span class=\"_ _6\"></span>son <span class=\"_ _8\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _6\"></span>(incluidas <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>estructuradas) <span class=\"_ _6\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene </span><span style=\"display:inherit;clear:left;\">control. <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>controla <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>entidad <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>unos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rendimientos </span><span style=\"display:inherit;clear:left;\">variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>implicaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>capaci<span class=\"_ _0\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>oder <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>ella <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>influir </span><span style=\"display:inherit;clear:left;\">sobre esos rendimientos. Las dependientes se consolidan a partir de la fecha en que se transfiere el control al </span><span style=\"display:inherit;clear:left;\">Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mis<span class=\"_ _1\"></span>mo.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las sociedades <span class=\"_ _0\"></span>dependientes se consolidan por el<span class=\"_ _0\"></span> m\u00e9todo de <span class=\"_ _0\"></span>integraci\u00f3n global, incluy\u00e9ndose en <span class=\"_ _0\"></span>las cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>de sus activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos <span class=\"_ _0\"></span>y flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _7\"></span> y elimin\u00e1ndose </span><span style=\"display:inherit;clear:left;\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>saldos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han </span></span><span style=\"display:inherit;clear:left;\">modificado en <span class=\"_ _b\"></span>los casos <span class=\"_ _1\"></span>en que <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>a s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>necesario para <span class=\"_ _b\"></span>asegurar la <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>niformidad <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las pol\u00ed<span class=\"_ _1\"></span>ticas adoptadas <span class=\"_ _b\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _a\"> </span>participaciones <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>dominantes <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>resultados <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>patrimonio <span class=\"_ _a\"> </span>neto <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"> </span>dependie<span class=\"_ _1\"></span>ntes <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>muestran </span><span style=\"display:inherit;clear:left;\">separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el patrimonio neto y en el estado consolidado del resultado global. </span><span style=\"display:inherit;clear:left;\">En el Anexo I a estas notas se desglosan los datos de identificaci\u00f3n de las sociedades dependientes incluidas </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Cambios en las participaciones en la propiedad en dependientes sin cambio de control </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>participaciones <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>Dominantes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>resulten <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>control <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontabilizan </span><span style=\"display:inherit;clear:left;\">como trans<span class=\"_ _1\"></span>acciones de<span class=\"_ _1\"></span> patr<span class=\"_ _1\"></span>imonio, es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>transacciones <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropietarios <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>su calidad <span class=\"_ _b\"></span>de tales. <span class=\"_ _b\"></span>La </span><span style=\"display:inherit;clear:left;\">diferencia entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor razonable de<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n pa<span class=\"_ _1\"></span>gada y <span class=\"_ _1\"></span>la corre<span class=\"_ _1\"></span>spondiente proporci\u00f3n <span class=\"_ _1\"></span>adquirida del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>regist<span class=\"_ _7\"></span>ra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>patrimonio <span class=\"_ _6\"></span>neto. <span class=\"_ _7\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>ganancias <span class=\"_ _6\"></span>o </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas por enajenaci\u00f3n de participaciones no Dominantes tambi\u00e9n se reconocen en el patrimonio neto. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span><span class=\"ff5\">Enajenaciones y liquidaciones de dependientes </span></span></span><span style=\"display:inherit;clear:left;\">Durante el ejercicio 20<span class=\"_ _1\"></span>23 se han <span class=\"_ _1\"></span>liquidado las <span class=\"_ _1\"></span>sociedades TR <span class=\"_ _1\"></span>Canad\u00e1<span class=\"_ _0\"></span> Inc, T\u00e9c<span class=\"_ _1\"></span>nicas Reunidas Dufi CC<span class=\"_ _1\"></span>GT Kft <span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">TR Panam\u00e1. </span><span style=\"display:inherit;clear:left;\">Durante el ejercicio <span class=\"_ _1\"></span>2022 se enajenaron la <span class=\"_ _1\"></span>totalidad de l<span class=\"_ _1\"></span>as acciones de <span class=\"_ _1\"></span>la sociedad Ib\u00e9r<span class=\"_ _1\"></span>ica del Es<span class=\"_ _1\"></span>pacio, S.<span class=\"_ _0\"></span>A. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficio neto de la venta ascendi\u00f3 <span class=\"ls8\">a </span>5.718 miles de euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Asociadas </span></span><span style=\"display:inherit;clear:left;\">Asociadas <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntidades s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>erce <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>tiene co<span class=\"_ _0\"></span>ntrol<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que, <span class=\"_ _7\"></span>generalmente, <span class=\"_ _0\"></span>viene <span class=\"_ _7\"></span>acompa\u00f1ado <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">voto. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>conta<span class=\"_ _0\"></span>bilizan <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span><span class=\"lse\">la <span class=\"_ _6\"></span></span>participaci\u00f3n. <span class=\"_ _8\"></span>Bajo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>incrementa <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>disminuye </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _b\"></span>reconocer la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>inversor <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>invertida d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>spu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>fecha de <span class=\"_ _b\"></span>adquisici\u00f3n.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">La inversi\u00f3n del Grupo en asociadas incluye el fondo de comercio identificado en la adqui<span class=\"_ _1\"></span>sici\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Si la participaci\u00f3n <span class=\"_ _1\"></span>en la propie<span class=\"_ _1\"></span>dad en una asociada <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e reduce, pero se mantiene la <span class=\"_ _1\"></span>influencia significativa, s\u00f3lo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la participaci\u00f3n <span class=\"_ _0\"></span>proporcional de los <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>tes previamente reconocidos en<span class=\"_ _0\"></span> otro resul<span class=\"_ _0\"></span>tado global c<span class=\"_ _0\"></span>onsolidado se </span><span style=\"display:inherit;clear:left;\">reclasifica a resultados consolidados cuando es apropiado. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>posteriores <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>asociadas <span class=\"_ _d\"> </span>se </span><span style=\"display:inherit;clear:left;\">reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _e\"> </span>consolidada, <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>movimientos <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n se <span class=\"_ _1\"></span>reconoce e<span class=\"_ _1\"></span>n otro <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultado glob<span class=\"_ _1\"></span>al consolidado <span class=\"_ _1\"></span>con el c<span class=\"_ _1\"></span>orrespondiente aj<span class=\"_ _1\"></span>uste al <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mporte e<span class=\"_ _1\"></span>n libro<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociada <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>igual <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>superior <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>su </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma, <span class=\"_ _6\"></span>incluida <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _7\"></span>otra <span class=\"_ _8\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cob<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>asegurada, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>no </span><span style=\"display:inherit;clear:left;\">reconoce p\u00e9rdidas <span class=\"_ _b\"></span>adicionales, a m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e hubier<span class=\"_ _1\"></span>a incurrid<span class=\"_ _1\"></span>o en <span class=\"_ _b\"></span>obligaciones legales <span class=\"_ _b\"></span>o impl\u00edcitas <span class=\"_ _1\"></span>o realizados </span><span style=\"display:inherit;clear:left;\">pagos en nombre de la asociada.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>determina <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>existe <span class=\"_ _b\"></span>alguna <span class=\"_ _b\"></span>evidencia <span class=\"_ _b\"></span>objetiva </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _7\"></span>deteriorado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inversi\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>fuese <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>asociada y </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span><span class=\"ff7\">y <span class=\"_ _0\"></span>reconoce di<span class=\"_ _0\"></span>cho i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>en \u201c<span class=\"_ _0\"></span></span>Participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas<span class=\"ff7\">\u201d <span class=\"_ _0\"></span>en </span></span><span style=\"display:inherit;clear:left;\">la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">Los resultados procedentes d<span class=\"_ _1\"></span>e las transac<span class=\"_ _1\"></span>ciones ascendentes y desc<span class=\"_ _1\"></span>endentes entre el Gru<span class=\"_ _1\"></span>po y sus asociadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>consolidadas <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>s\u00f3lo <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>medida <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>correspondan <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">participaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>inversores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>asociadas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>relaci<span class=\"_ _1\"></span>onados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>inversor. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>realizadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>eliminan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>proporcione <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _7\"></span>del<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>activo </span><span style=\"display:inherit;clear:left;\">transferido. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>asociadas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>modificado <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>para </span><span style=\"display:inherit;clear:left;\">asegurar la uniformidad con las pol\u00edticas adoptadas por el Grupo. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>inversiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>asociadas <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023<span class=\"_ _0\"></span> ni en el ejercicio 2022 s<span class=\"_ _0\"></span>e han enajenado participaciones en asociadas. En<span class=\"_ _0\"></span> el Anexo II a </span><span style=\"display:inherit;clear:left;\">esta <span class=\"_ _0\"></span>memoria consolidada <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>los datos <span class=\"_ _0\"></span>de identificaci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>incluidas en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de participaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Acuerdos conjuntos </span></span><span style=\"display:inherit;clear:left;\">El Grupo aplica la NII<span class=\"_ _0\"></span>F 11 a todos los acuerdos conjuntos.<span class=\"_ _0\"></span> Las inversiones en acuerdos conjuntos bajo la NIIF </span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _8\"></span><span class=\"ls0\">se <span class=\"_ _8\"> </span>clasifican<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>njuntas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _8\"></span>conjuntos, <span class=\"_ _8\"> </span>dependiendo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>y </span></span><span style=\"display:inherit;clear:left;\">obligaciones <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>inversor. <span class=\"_ _7\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>evaluado <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus </span><span style=\"display:inherit;clear:left;\">acuerdos conjuntos y ha determinado que sean clasificadas como operaciones conjuntas<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _e\"> </span>conjuntas <span class=\"_ _e\"> </span>implican <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _e\"> </span>tiene <span class=\"_ _e\"> </span>derechos <span class=\"_ _e\"> </span>directos <span class=\"_ _e\"> </span>sobre <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos, <span class=\"_ _e\"> </span>pasivos, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>entidad <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>participa. <span class=\"_ _7\"></span>Por <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>negocios <span class=\"_ _7\"></span>conjuntos <span class=\"_ _6\"></span>surgen <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">part\u00edcipe tiene <span class=\"_ _0\"></span>derecho al resultado o <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos netos de <span class=\"_ _0\"></span>la entidad en <span class=\"_ _0\"></span>la que participa <span class=\"_ _7\"></span><span class=\"ls16\">y,</span> por <span class=\"_ _0\"></span>tanto, emplea </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo de participaci\u00f3n para contabilizar su participaci\u00f3n en la entidad. </span><span style=\"display:inherit;clear:left;\">La parte proporcional d<span class=\"_ _1\"></span>e las partidas de<span class=\"_ _1\"></span>l balance y de <span class=\"_ _1\"></span>la cuenta de re<span class=\"_ _1\"></span>sultados de las opera<span class=\"_ _1\"></span>ciones conjuntas se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">integran <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>entidad <span class=\"_ _e\"> </span>part\u00edcipe <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>funci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _e\"> </span>porcentaje <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n, as\u00ed como los flujos de efectivo en el Estado de Flujos de Efectivo Consolidado.  </span><span style=\"display:inherit;clear:left;\">En el Ane<span class=\"_ _1\"></span>xo III <span class=\"_ _1\"></span>a estas n<span class=\"_ _1\"></span>otas s<span class=\"_ _1\"></span>e desglosan l<span class=\"_ _1\"></span>os datos <span class=\"_ _1\"></span>de ident<span class=\"_ _1\"></span>ificaci\u00f3n de <span class=\"_ _1\"></span>los acuerdos conjuntos incluidos e<span class=\"_ _1\"></span>n el </span><span style=\"display:inherit;clear:left;\">per\u00edmetro de consolidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Uni\u00f3n Temporal de Empresas </span></span><span style=\"display:inherit;clear:left;\">Tiene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uni\u00f3n <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>(UTE) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>olaboraci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>empresarios </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>tiempo <span class=\"_ _e\"> </span>cierto, <span class=\"_\"> </span>determ<span class=\"_ _1\"></span>inado <span class=\"_\"> </span>o <span class=\"_ _e\"> </span>indeterminado, <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>sarrollo <span class=\"_ _e\"> </span>o <span class=\"_\"> </span>ejecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>obra, <span class=\"_\"> </span>servicio <span class=\"_ _e\"> </span>o </span><span style=\"display:inherit;clear:left;\">suministro.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>proporcional <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>UTE <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>integran <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">balance <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de resultados <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>entidad part<span class=\"_ _1\"></span>\u00edcipe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>su porcentaje <span class=\"_ _b\"></span>de p<span class=\"_ _1\"></span>articipaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">los flujos de efectivo en el Estado de Flujos de Efectivo.  </span><span style=\"display:inherit;clear:left;\">En el Anexo IV a estas<span class=\"_ _1\"></span> notas se desglosan los dato<span class=\"_ _1\"></span>s de identificaci\u00f3n de las UTE<span class=\"_ _1\"></span>s cuya informaci\u00f3n financiera<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">se encuentra contenida en las sociedades incluidas en el per\u00edmetro de consolidaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__35": {
   "value": "<span style=\"display:inherit;clear:left;\">2.4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Informaci\u00f3n finan<span class=\"_ _0\"></span>ciera por segment<span class=\"_ _0\"></span>os </span></span><span style=\"display:inherit;clear:left;\">La informaci\u00f3n so<span class=\"_ _0\"></span>bre los <span class=\"_ _0\"></span>segmentos se presenta <span class=\"_ _0\"></span>de acue<span class=\"_ _0\"></span>rdo con l<span class=\"_ _0\"></span>a informaci\u00f3n interna que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>suministra a la </span><span style=\"display:inherit;clear:left;\">m\u00e1xima autoridad <span class=\"lsf\">de<span class=\"_ _0\"></span></span> toma de decisiones (ver nota <span class=\"ls8\">5)</span>.  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>pol\u00edticas <span class=\"_ _6\"></span>contables <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>segmentos <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ismas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>aplican <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>descritas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>figura <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>act\u00faa <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m\u00e1xima <span class=\"_ _0\"></span>autoridad <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la to<span class=\"_ _0\"></span>ma de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decisiones es <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">Consejo de Administraci\u00f3n de la Sociedad Dominante.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__36": {
   "value": "<span style=\"display:inherit;clear:left;\">2.5.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Transacciones en moned<span class=\"_ _0\"></span>a extranjera<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Moneda funcional y presentaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las partidas de cada una de <span class=\"_ _1\"></span>las entidades del Grupo incluida<span class=\"_ _1\"></span>s en las presentes cuentas an<span class=\"_ _1\"></span>uales consolidadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>utilizando la <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>entorno econ\u00f3mico <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que la<span class=\"_ _0\"></span> entidad <span class=\"_ _0\"></span>opera<span class=\"_ _7\"></span>, moneda <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>afecta </span><span style=\"display:inherit;clear:left;\">fundamentalmente <span class=\"_\"> </span>a <span class=\"_\"> </span>los <span class=\"_\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_\"> </span>y <span class=\"_\"> </span>gastos <span class=\"_\"> </span>(<span class=\"ff7\">\u201c</span>moneda <span class=\"_\"> </span>funcional<span class=\"_ _0\"></span><span class=\"ff7\">\u201d</span>). <span class=\"_\"> </span>Las <span class=\"_\"> </span>cuentas <span class=\"_\"> </span>anuales <span class=\"_\"> </span>consolidadas<span class=\"_ _0\"></span> <span class=\"_\"> </span>se </span><span style=\"display:inherit;clear:left;\">presentan en euros. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Transacciones y saldos </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>convierten <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcional <span class=\"_ _7\"></span>utilizando <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>cambio </span><span style=\"display:inherit;clear:left;\">vigentes <span class=\"_ _0\"></span>en las<span class=\"_ _0\"></span> fechas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>transacciones. Las <span class=\"_ _7\"></span>p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>extranjera qu<span class=\"_ _0\"></span>e resultan <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la liquidaci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _1\"></span>stas tran<span class=\"_ _1\"></span>sacciones y d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>conversi\u00f3n a lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>tipos de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>de cierre <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>os activos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>asivos </span><span style=\"display:inherit;clear:left;\">monetarios <span class=\"_ _1\"></span>denominados e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>moneda e<span class=\"_ _1\"></span>xtranjera <span class=\"_ _1\"></span>se rec<span class=\"_ _1\"></span>onocen en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados consolidada, ex<span class=\"_ _1\"></span>cepto </span><span style=\"display:inherit;clear:left;\">si se difieren en otro resultado global consolidado como las cobertu<span class=\"_ _0\"></span>ras de flujos de efect<span class=\"_ _1\"></span>ivo cualificadas<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resentan en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _0\"></span>consolidada <span class=\"_ _7\"></span><span class=\"lsf\">en </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _1\"></span>l\u00ednea d<span class=\"_ _1\"></span>e <span class=\"ff7\">\u201cP<span class=\"_ _1\"></span>\u00e9rdidas<span class=\"ff4\">/Ganancias </span>netas <span class=\"_ _b\"></span>por transaccione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>moneda extranj<span class=\"_ _1\"></span>era\u201d <span class=\"_ _1\"></span>incluida <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>de \u201c<span class=\"ff4\">Resultados </span></span></span><span style=\"display:inherit;clear:left;\">financieros\u201d<span class=\"ff4\"> (Ver nota 25). </span></span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Entidades del Grupo </span></span><span style=\"display:inherit;clear:left;\">Los resultados y el balance <span class=\"_ _0\"></span><span class=\"ls8\">de</span> todas las entidades del Grupo que ti<span class=\"_ _0\"></span>enen una moneda funcional diferente de la </span><span style=\"display:inherit;clear:left;\">moneda de presentaci\u00f3n se convierten a la moneda de presentaci\u00f3n como sigue: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Los <span class=\"_ _b\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>presentado s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>convierten <span class=\"_ _b\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cierre <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>fecha </span></span><span style=\"display:inherit;clear:left;\">del balance;  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Los ingresos <span class=\"_ _b\"></span>y gastos de <span class=\"_ _b\"></span>la cu<span class=\"_ _1\"></span>enta de <span class=\"_ _b\"></span>resultados<span class=\"_ _7\"></span> <span class=\"_ _b\"></span>y del <span class=\"_ _1\"></span>estado del <span class=\"_ _b\"></span>resultado global se <span class=\"_ _1\"></span>convierten <span class=\"_ _1\"></span>a t<span class=\"_ _1\"></span>ipo </span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _6\"></span>medio; <span class=\"_ _8\"></span>excepto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>sociedades <span class=\"_ _6\"></span>presentes <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>Turqu\u00eda <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Argentin<span class=\"_ _0\"></span>a, <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>tener <span class=\"_ _8\"></span>ambos </span><span style=\"display:inherit;clear:left;\">pa\u00edses <span class=\"_ _0\"></span>econom\u00edas <span class=\"_ _7\"></span>hiperinflacionarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _0\"></span>29, <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>plicado el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">cambio de cierre del ejercicio 2023 (ver nota 2.28). </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _e\"> </span>partidas <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _d\"> </span>neto <span class=\"_ _e\"> </span>(excepto <span class=\"_ _e\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados) <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>convie<span class=\"_ _0\"></span>rten <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>tipo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cambio </span></span><span style=\"display:inherit;clear:left;\">hist\u00f3rico. </span><span style=\"display:inherit;clear:left;\">Todas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _b\"></span>resultantes <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>componente <span class=\"_ _b\"></span>separado <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>otro <span class=\"_ _b\"></span>resultado </span><span style=\"display:inherit;clear:left;\">global consolidado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ajustes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>que surgen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>extranjera </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _8\"></span>tratan <span class=\"_ _6\"></span>como <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>extranjera <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>nvierten <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cierre.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>L<span class=\"_ _0\"></span>as </span><span style=\"display:inherit;clear:left;\">diferencias de cambio que surgen se reconocen <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span><span class=\"ff7\">\u201c</span>Diferencias de cambio en la conversi\u00f3n de negocio<span class=\"_ _1\"></span>s en el </span><span style=\"display:inherit;clear:left;\">extranjero\u201d<span class=\"ff4\"> dentro del Estado del Resultado Global Consolidado. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__40": {
   "value": "<span style=\"display:inherit;clear:left;\">2.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Inmovilizado materia<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>igue <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">por su<span class=\"_ _0\"></span> coste i<span class=\"_ _0\"></span>nicial menos l<span class=\"_ _0\"></span>a amortizaci\u00f3n y<span class=\"_ _0\"></span> las p\u00e9<span class=\"_ _0\"></span>rdidas por deterioro <span class=\"_ _0\"></span>acumuladas correspondientes, excepto </span><span style=\"display:inherit;clear:left;\">en el caso de los terrenos, que no se amortizan y se presentan netos de las p\u00e9rdidas por deterioro. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>hist\u00f3rico <span class=\"_ _e\"> </span>inicial <span class=\"_ _d\"> </span>incluye <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>g<span class=\"_ _1\"></span>astos <span class=\"_ _e\"> </span>directamente <span class=\"_ _d\"> </span>atribuibles <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _d\"> </span>elementos <span class=\"_ _e\"> </span><span class=\"lsf\">de </span></span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>costes p<span class=\"_ _1\"></span>osteriores <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluyen <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>activo, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>ando <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>futuros </span><span style=\"display:inherit;clear:left;\">asociados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>elementos vayan <span class=\"_ _b\"></span>a fluir <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y el <span class=\"_ _b\"></span>coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>elemento <span class=\"_ _1\"></span>pueda <span class=\"_ _b\"></span>determinarse de <span class=\"_ _b\"></span>forma f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>able. </span><span style=\"display:inherit;clear:left;\">Con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _d\"> </span>general, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>mantenimiento <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada durante el ejercicio en que se incurre en ellos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se calcula <span class=\"_ _b\"></span>usando el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>vidas \u00fatil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimadas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>valor </span><span style=\"display:inherit;clear:left;\">residual de los activos. Las vidas \u00fatiles estimadas de las disti<span class=\"_ _1\"></span>ntas categor\u00edas de activos son las siguientes:<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Clasificaci\u00f3n / Elementos </span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">Vida \u00fatil </span></span><span style=\"display:inherit;clear:left;\">Construcciones y naves industriales </span><span style=\"display:inherit;clear:left;\">25<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones y Maquinaria </span><span style=\"display:inherit;clear:left;\">5 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10</span><span style=\"display:inherit;clear:left;\">    <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones complejas y generales </span><span style=\"display:inherit;clear:left;\">12<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">17<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Mobiliario y equipo de oficina </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Equipos para proceso de informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Otro Inmovilizado </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fech<span class=\"_ _1\"></span>a de cada balance.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando el importe en libros de<span class=\"_ _1\"></span> un activo es superior a s<span class=\"_ _1\"></span>u importe <span class=\"_ _0\"></span>recuperable estimado, su <span class=\"_ _1\"></span>valor se reduce de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">forma inmediata hasta su importe recuperable. </span><span style=\"display:inherit;clear:left;\">Las p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta de <span class=\"_ _b\"></span>inmovilizado material <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>calculan <span class=\"_ _1\"></span>comparando los <span class=\"_ _b\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>tenidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span><span class=\"ff7\">\u201cOtros <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de </span></span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n\u201d <span class=\"_ _7\"></span><span class=\"ff4 ls8\">u <span class=\"_ _7\"></span></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d. <span class=\"_ _7\"></span><span class=\"ff4\">Los <span class=\"_ _7\"></span>trabajos <span class=\"_ _7\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">valoran por su coste de producci\u00f3n y figuran como ingreso e<span class=\"_ _1\"></span>n la cuenta de <span class=\"_ _0\"></span>resultados consolidada<span class=\"ls9\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__39-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Inmovilizado materia<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>igue <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">por su<span class=\"_ _0\"></span> coste i<span class=\"_ _0\"></span>nicial menos l<span class=\"_ _0\"></span>a amortizaci\u00f3n y<span class=\"_ _0\"></span> las p\u00e9<span class=\"_ _0\"></span>rdidas por deterioro <span class=\"_ _0\"></span>acumuladas correspondientes, excepto </span><span style=\"display:inherit;clear:left;\">en el caso de los terrenos, que no se amortizan y se presentan netos de las p\u00e9rdidas por deterioro. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>hist\u00f3rico <span class=\"_ _e\"> </span>inicial <span class=\"_ _d\"> </span>incluye <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>g<span class=\"_ _1\"></span>astos <span class=\"_ _e\"> </span>directamente <span class=\"_ _d\"> </span>atribuibles <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _d\"> </span>elementos <span class=\"_ _e\"> </span><span class=\"lsf\">de </span></span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>costes p<span class=\"_ _1\"></span>osteriores <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluyen <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>activo, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>ando <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>futuros </span><span style=\"display:inherit;clear:left;\">asociados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>elementos vayan <span class=\"_ _b\"></span>a fluir <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y el <span class=\"_ _b\"></span>coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>elemento <span class=\"_ _1\"></span>pueda <span class=\"_ _b\"></span>determinarse de <span class=\"_ _b\"></span>forma f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>able. </span><span style=\"display:inherit;clear:left;\">Con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _d\"> </span>general, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>mantenimiento <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada durante el ejercicio en que se incurre en ellos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se calcula <span class=\"_ _b\"></span>usando el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>vidas \u00fatil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimadas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>valor </span><span style=\"display:inherit;clear:left;\">residual de los activos. Las vidas \u00fatiles estimadas de las disti<span class=\"_ _1\"></span>ntas categor\u00edas de activos son las siguientes:<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Clasificaci\u00f3n / Elementos </span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">Vida \u00fatil </span></span><span style=\"display:inherit;clear:left;\">Construcciones y naves industriales </span><span style=\"display:inherit;clear:left;\">25<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones y Maquinaria </span><span style=\"display:inherit;clear:left;\">5 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10</span><span style=\"display:inherit;clear:left;\">    <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones complejas y generales </span><span style=\"display:inherit;clear:left;\">12<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">17<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Mobiliario y equipo de oficina </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Equipos para proceso de informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Otro Inmovilizado </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fech<span class=\"_ _1\"></span>a de cada balance.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando el importe en libros de<span class=\"_ _1\"></span> un activo es superior a s<span class=\"_ _1\"></span>u importe <span class=\"_ _0\"></span>recuperable estimado, su <span class=\"_ _1\"></span>valor se reduce de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">forma inmediata hasta su importe recuperable. </span><span style=\"display:inherit;clear:left;\">Las p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta de <span class=\"_ _b\"></span>inmovilizado material <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>calculan <span class=\"_ _1\"></span>comparando los <span class=\"_ _b\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>tenidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span><span class=\"ff7\">\u201cOtros <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de </span></span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n\u201d <span class=\"_ _7\"></span><span class=\"ff4 ls8\">u <span class=\"_ _7\"></span></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d. <span class=\"_ _7\"></span><span class=\"ff4\">Los <span class=\"_ _7\"></span>trabajos <span class=\"_ _7\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">valoran por su coste de producci\u00f3n y figuran como ingreso e<span class=\"_ _1\"></span>n la cuenta de <span class=\"_ _0\"></span>resultados consolidada<span class=\"ls9\">. </span></span><span style=\"display:inherit;clear:left;\">2.7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Programas inform\u00e1ticos </span></span><span style=\"display:inherit;clear:left;\">Las l<span class=\"_ _0\"></span>icencias para <span class=\"_ _0\"></span>programas inform\u00e1ticos <span class=\"_ _0\"></span>adquiridas se<span class=\"_ _0\"></span> capitalizan <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">incurrido <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquirirlas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>prepararlas <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>programa <span class=\"_ _7\"></span>espec\u00edfico. <span class=\"_ _0\"></span>Estos <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _7\"></span>durante </span><span style=\"display:inherit;clear:left;\">sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>relacionados <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>mantenimiento <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>programas <span class=\"_ _6\"></span>info<span class=\"_ _0\"></span>rm\u00e1ticos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _0\"></span>onocen <span class=\"_ _6\"></span>como </span><span style=\"display:inherit;clear:left;\">gasto <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>ellos. <span class=\"_ _d\"> </span>Los <span class=\"_ _d\"> </span>costes <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>irectamente <span class=\"_ _d\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pro<span class=\"_ _0\"></span>gramas </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticos <span class=\"_ _e\"> </span>\u00fanicos <span class=\"_ _e\"> </span>e <span class=\"_\"> </span>identificables <span class=\"_ _e\"> </span>controlados <span class=\"_ _e\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>que <span class=\"_ _e\"> </span>sea <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>va<span class=\"_ _1\"></span>yan <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>gener<span class=\"_ _1\"></span>ar </span><span style=\"display:inherit;clear:left;\">beneficios econ\u00f3mic<span class=\"_ _1\"></span>os superio<span class=\"_ _1\"></span>res a <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>de un <span class=\"_ _b\"></span>a\u00f1o, se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>activos int<span class=\"_ _1\"></span>angibles.<span class=\"_ _7\"></span> </span><span style=\"display:inherit;clear:left;\"> Los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>directos <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _b\"></span>inform\u00e1ticos y <span class=\"_ _b\"></span>un porcentaj<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">adecuado de gastos <span class=\"_ _1\"></span>generales. Los costes <span class=\"_ _1\"></span>de desarrollo de <span class=\"_ _1\"></span>programas inform\u00e1ticos <span class=\"_ _1\"></span>reconocidos como <span class=\"_ _1\"></span>activos </span><span style=\"display:inherit;clear:left;\">se amortizan durante sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Concesiones </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>oncesiones <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ref<span class=\"_ _1\"></span>ieren <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>autorizaci\u00f3n <span class=\"_ _d\"> </span>administrativa <span class=\"_ _e\"> </span>concedida <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>arios <span class=\"_ _e\"> </span>A<span class=\"_ _1\"></span>yuntamientos <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">construcci\u00f3n <span class=\"_ _a\"> </span>y <span class=\"_\"> </span>pos<span class=\"_ _0\"></span>terior <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>xplotaci\u00f3n, <span class=\"_ _a\"> </span>durante <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span>terminado <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>respectivos <span class=\"_ _a\"> </span>contratos, <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">aparcamiento<span class=\"ls16\">s <span class=\"_\"> </span></span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>otros <span class=\"_\"> </span>bienes<span class=\"ls9\">. <span class=\"_\"> </span></span>El <span class=\"_\"> </span>tratamient<span class=\"_ _1\"></span>o <span class=\"_\"> </span>contable <span class=\"_\"> </span>de <span class=\"_\"> </span>estos <span class=\"_\"> </span>activos <span class=\"_\"> </span>ha <span class=\"_\"> </span>sido <span class=\"_\"> </span>defi<span class=\"_ _1\"></span>nido <span class=\"_ _a\"> </span>a <span class=\"_\"> </span>partir <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>bienes <span class=\"_ _7\"></span>objeto<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable </span><span style=\"display:inherit;clear:left;\">(entendiendo c<span class=\"_ _0\"></span>omo tal <span class=\"_ _0\"></span>el que <span class=\"_ _0\"></span>surge <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>construcci\u00f3n<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>que e<span class=\"_ _0\"></span>s el <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>estable <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del coste<span class=\"_ _0\"></span>). Una </span><span style=\"display:inherit;clear:left;\">vez q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>empieza <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xplotaci\u00f3n <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>sujetos <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>concesi\u00f3n, los <span class=\"_ _b\"></span>cobros por <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>distintas </span><span style=\"display:inherit;clear:left;\">concesiones se reconocen como ingresos ordinarios, l<span class=\"_ _1\"></span>os gastos de explotaci\u00f3n se recono<span class=\"_ _1\"></span>cen como gastos del </span><span style=\"display:inherit;clear:left;\">ejer<span class=\"ls0\">cicio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _d\"> </span>intangible <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>forma <span class=\"_ _8\"> </span>lineal <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>duraci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">concesi\u00f3n. A <span class=\"_ _b\"></span>cada cierre <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>visa la r<span class=\"_ _1\"></span>entabilidad del <span class=\"_ _b\"></span>proyecto para <span class=\"_ _b\"></span>ev<span class=\"_ _0\"></span>aluar <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>i e<span class=\"_ _1\"></span>xiste alg\u00fan <span class=\"_ _b\"></span>indicador de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdid<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">de valor por no ser recuperables los activos en relaci\u00f3n con los ingresos generados <span class=\"_ _1\"></span>por su explotaci\u00f3n.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>oncesionario <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>obligado <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>efectuar, <span class=\"_ _6\"></span>durante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ida <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>reparaci\u00f3n <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">mantenimiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>instalaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>acondicionamiento <span class=\"_ _8\"></span>adecuado. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reparaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">conservaci\u00f3n se reconocen en l<span class=\"_ _0\"></span>a cuenta de <span class=\"_ _0\"></span>resultados<span class=\"ls9\">. </span>No se han <span class=\"_ _0\"></span>reconocido pasivos al ser <span class=\"_ _0\"></span><span class=\"lsf\">el</span> va<span class=\"_ _0\"></span>lor actual de </span><span style=\"display:inherit;clear:left;\">la obligaci\u00f3n no significativo. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Gastos de investigaci\u00f3n y desarrollo </span></span><span style=\"display:inherit;clear:left;\">Los gastos de in<span class=\"_ _0\"></span>vestigaci\u00f3n se reconocen como un gasto cuando se i<span class=\"_ _0\"></span>ncurre en ellos. Los costes i<span class=\"_ _0\"></span>ncurridos en </span><span style=\"display:inherit;clear:left;\">proyectos de desarrollo se reconocen como activo intangible cuando se cumplen los siguientes requisitos: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>tangible <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>forma <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>estar </span></span><span style=\"display:inherit;clear:left;\">disponible para su utilizaci\u00f3n o su venta; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La direcci\u00f3n tiene intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, par<span class=\"_ _1\"></span>a usarlo o venderlo;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe la capacidad para utilizar o vender el activo intangible<span class=\"_ _1\"></span>;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es <span class=\"_ _e\"> </span>posible <span class=\"_\"> </span>de<span class=\"_ _1\"></span>mostrar <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>forma <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>intangible <span class=\"_ _e\"> </span>va<span class=\"_ _0\"></span>ya <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>probables <span class=\"_\"> </span>ben<span class=\"_ _1\"></span>eficios </span></span><span style=\"display:inherit;clear:left;\">econ\u00f3micos en el futuro; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe disponibilidad de <span class=\"_ _b\"></span>los adecuados recursos t\u00e9cnic<span class=\"_ _1\"></span>os, financieros o <span class=\"_ _b\"></span>de otro tipo, para <span class=\"_ _b\"></span>com<span class=\"_ _0\"></span>pletar e<span class=\"_ _1\"></span>l </span></span><span style=\"display:inherit;clear:left;\">desarrollo y para utilizar o vender el activo intangible; y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es posible valorar, de for<span class=\"_ _1\"></span>ma fiable, el desembolso <span class=\"_ _1\"></span>atribuible al activo intan<span class=\"_ _1\"></span>gible durante su desarrollo.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Otros <span class=\"_ _6\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incurre <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>ellos. <span class=\"_ _8\"></span>Los <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo </span><span style=\"display:inherit;clear:left;\">previamente reconocidos como un gasto no se reconocen como un activo en un ejercicio <span class=\"_ _1\"></span>posterior. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _b\"></span>recibidos <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>subvenciones p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>yectos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _b\"></span>y d<span class=\"_ _1\"></span>esarrollo <span class=\"_ _b\"></span>se aplican <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>resultados </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>onocimiento <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>investigaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">desarrollo.</span><span style=\"display:inherit;clear:left;\">2.23.<span class=\"ls0\"> Arrendamientos </span></span><span style=\"display:inherit;clear:left;\">Los a<span class=\"_ _0\"></span>rrendamientos de <span class=\"_ _0\"></span>inmovilizado m<span class=\"_ _0\"></span>aterial de <span class=\"_ _0\"></span>duraci\u00f3n superio<span class=\"_ _0\"></span>r al <span class=\"_ _0\"></span>a\u00f1o y <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>significativo son<span class=\"_ _0\"></span> reconocidos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _d\"> </span>derechos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"> </span>activos <span class=\"_ _d\"> </span>alquilados <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>pasivo <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>activo </span><span style=\"display:inherit;clear:left;\">arrendado est\u00e1 disponible para su uso por el Grupo. (ver nota 2.8)</span><span style=\"display:inherit;clear:left;\">2.21.<span class=\"ls0\"> Reconocimiento de gr<span class=\"_ _0\"></span>ado de avance de pa<span class=\"_ _0\"></span>s<span class=\"ls18\">ivo</span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>liza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _7\"></span>determinar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span>adecuado a <span class=\"_ _7\"></span>reconocer <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un per\u00edodo de<span class=\"_ _1\"></span>terminado. El gr<span class=\"_ _1\"></span>ado de re<span class=\"_ _1\"></span>alizaci\u00f3n se de<span class=\"_ _1\"></span>termina en <span class=\"_ _1\"></span>base a <span class=\"_ _1\"></span>la valoraci\u00f3n e<span class=\"_ _1\"></span>con\u00f3mica de l<span class=\"_ _1\"></span>as tarea<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _7\"></span>de l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>timados t<span class=\"_ _7\"></span>otales </span><span style=\"display:inherit;clear:left;\">para cada contrato. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tienen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>cuenta <span class=\"_\"> </span>las <span class=\"_\"> </span>diferentes <span class=\"_\"> </span>fases <span class=\"_\"> </span>de: <span class=\"_\"> </span>ingenier\u00eda, <span class=\"_\"> </span>aprovisionamientos <span class=\"_\"> </span>y <span class=\"_\"> </span>construcci\u00f3n. <span class=\"_\"> </span>Para <span class=\"_\"> </span>la <span class=\"_\"> </span>ingenier\u00eda <span class=\"_\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consideran la<span class=\"_ _0\"></span>s horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>trabajo efectivame<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>incurridas <span class=\"_ _0\"></span>por cada <span class=\"_ _0\"></span>ingeniero <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>proyecto hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha; pa<span class=\"_ _0\"></span>ra </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>aprovisionamientos, <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>materiales <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos; </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>medici\u00f3n <span class=\"_ _1\"></span>f\u00edsica <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>eri\u00f3dica <span class=\"_ _b\"></span>del avance de <span class=\"_ _b\"></span>la obra, <span class=\"_ _b\"></span>todo e<span class=\"_ _1\"></span>llo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>coste.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>avance <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>royecto <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _7\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>incurridos <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>criterio </span><span style=\"display:inherit;clear:left;\">anterior <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>totales <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>proyecto<span class=\"_ _0\"></span><span class=\"ls17\">, <span class=\"_ _d\"> </span></span>ajust\u00e1ndose <span class=\"_ _6\"></span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"> </span>avance </span><span style=\"display:inherit;clear:left;\">calculado del proyecto. </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _8\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>medici\u00f3n <span class=\"_ _8\"> </span>est\u00e1 <span class=\"_ _8\"> </span>alineado <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>forma <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>gestiona <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>monitorizan <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">proporciona <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>mejor <span class=\"_ _d\"> </span>rep<span class=\"_ _0\"></span>resentaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>trasferencia <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>ervicios. <span class=\"_ _e\"> </span>El <span class=\"_ _d\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>resoluci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">contratos es remoto en base al hist\u00f3rico del Grupo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__38": {
   "value": "<span style=\"display:inherit;clear:left;\">2.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Inmovilizado materia<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>igue <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">por su<span class=\"_ _0\"></span> coste i<span class=\"_ _0\"></span>nicial menos l<span class=\"_ _0\"></span>a amortizaci\u00f3n y<span class=\"_ _0\"></span> las p\u00e9<span class=\"_ _0\"></span>rdidas por deterioro <span class=\"_ _0\"></span>acumuladas correspondientes, excepto </span><span style=\"display:inherit;clear:left;\">en el caso de los terrenos, que no se amortizan y se presentan netos de las p\u00e9rdidas por deterioro. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>hist\u00f3rico <span class=\"_ _e\"> </span>inicial <span class=\"_ _d\"> </span>incluye <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>g<span class=\"_ _1\"></span>astos <span class=\"_ _e\"> </span>directamente <span class=\"_ _d\"> </span>atribuibles <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _d\"> </span>elementos <span class=\"_ _e\"> </span><span class=\"lsf\">de </span></span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>costes p<span class=\"_ _1\"></span>osteriores <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluyen <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>activo, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>ando <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>futuros </span><span style=\"display:inherit;clear:left;\">asociados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>elementos vayan <span class=\"_ _b\"></span>a fluir <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y el <span class=\"_ _b\"></span>coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>elemento <span class=\"_ _1\"></span>pueda <span class=\"_ _b\"></span>determinarse de <span class=\"_ _b\"></span>forma f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>able. </span><span style=\"display:inherit;clear:left;\">Con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _d\"> </span>general, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>mantenimiento <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada durante el ejercicio en que se incurre en ellos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se calcula <span class=\"_ _b\"></span>usando el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>vidas \u00fatil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimadas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>valor </span><span style=\"display:inherit;clear:left;\">residual de los activos. Las vidas \u00fatiles estimadas de las disti<span class=\"_ _1\"></span>ntas categor\u00edas de activos son las siguientes:<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Clasificaci\u00f3n / Elementos </span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">Vida \u00fatil </span></span><span style=\"display:inherit;clear:left;\">Construcciones y naves industriales </span><span style=\"display:inherit;clear:left;\">25<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones y Maquinaria </span><span style=\"display:inherit;clear:left;\">5 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10</span><span style=\"display:inherit;clear:left;\">    <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones complejas y generales </span><span style=\"display:inherit;clear:left;\">12<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">17<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Mobiliario y equipo de oficina </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Equipos para proceso de informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Otro Inmovilizado </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fech<span class=\"_ _1\"></span>a de cada balance.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando el importe en libros de<span class=\"_ _1\"></span> un activo es superior a s<span class=\"_ _1\"></span>u importe <span class=\"_ _0\"></span>recuperable estimado, su <span class=\"_ _1\"></span>valor se reduce de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">forma inmediata hasta su importe recuperable. </span><span style=\"display:inherit;clear:left;\">Las p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta de <span class=\"_ _b\"></span>inmovilizado material <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>calculan <span class=\"_ _1\"></span>comparando los <span class=\"_ _b\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>tenidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span><span class=\"ff7\">\u201cOtros <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de </span></span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n\u201d <span class=\"_ _7\"></span><span class=\"ff4 ls8\">u <span class=\"_ _7\"></span></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d. <span class=\"_ _7\"></span><span class=\"ff4\">Los <span class=\"_ _7\"></span>trabajos <span class=\"_ _7\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">valoran por su coste de producci\u00f3n y figuran como ingreso e<span class=\"_ _1\"></span>n la cuenta de <span class=\"_ _0\"></span>resultados consolidada<span class=\"ls9\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__37": {
   "value": "<span style=\"display:inherit;clear:left;\">2.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Inmovilizado materia<span class=\"_ _0\"></span>l </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>igue <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">por su<span class=\"_ _0\"></span> coste i<span class=\"_ _0\"></span>nicial menos l<span class=\"_ _0\"></span>a amortizaci\u00f3n y<span class=\"_ _0\"></span> las p\u00e9<span class=\"_ _0\"></span>rdidas por deterioro <span class=\"_ _0\"></span>acumuladas correspondientes, excepto </span><span style=\"display:inherit;clear:left;\">en el caso de los terrenos, que no se amortizan y se presentan netos de las p\u00e9rdidas por deterioro. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>hist\u00f3rico <span class=\"_ _e\"> </span>inicial <span class=\"_ _d\"> </span>incluye <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>g<span class=\"_ _1\"></span>astos <span class=\"_ _e\"> </span>directamente <span class=\"_ _d\"> </span>atribuibles <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _d\"> </span>elementos <span class=\"_ _e\"> </span><span class=\"lsf\">de </span></span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>costes p<span class=\"_ _1\"></span>osteriores <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluyen <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>activo, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>ando <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>futuros </span><span style=\"display:inherit;clear:left;\">asociados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>elementos vayan <span class=\"_ _b\"></span>a fluir <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y el <span class=\"_ _b\"></span>coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>elemento <span class=\"_ _1\"></span>pueda <span class=\"_ _b\"></span>determinarse de <span class=\"_ _b\"></span>forma f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>able. </span><span style=\"display:inherit;clear:left;\">Con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _d\"> </span>general, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>mantenimiento <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada durante el ejercicio en que se incurre en ellos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se calcula <span class=\"_ _b\"></span>usando el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>vidas \u00fatil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimadas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>valor </span><span style=\"display:inherit;clear:left;\">residual de los activos. Las vidas \u00fatiles estimadas de las disti<span class=\"_ _1\"></span>ntas categor\u00edas de activos son las siguientes:<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Clasificaci\u00f3n / Elementos </span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">Vida \u00fatil </span></span><span style=\"display:inherit;clear:left;\">Construcciones y naves industriales </span><span style=\"display:inherit;clear:left;\">25<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones y Maquinaria </span><span style=\"display:inherit;clear:left;\">5 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10</span><span style=\"display:inherit;clear:left;\">    <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span><span class=\"fc1 sc0\">  </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Instalaciones complejas y generales </span><span style=\"display:inherit;clear:left;\">12<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">17<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Mobiliario y equipo de oficina </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Equipos para proceso de informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">Otro Inmovilizado </span><span style=\"display:inherit;clear:left;\">7 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">10<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A\u00f1os </span><span style=\"display:inherit;clear:left;\">El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fech<span class=\"_ _1\"></span>a de cada balance.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando el importe en libros de<span class=\"_ _1\"></span> un activo es superior a s<span class=\"_ _1\"></span>u importe <span class=\"_ _0\"></span>recuperable estimado, su <span class=\"_ _1\"></span>valor se reduce de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">forma inmediata hasta su importe recuperable. </span><span style=\"display:inherit;clear:left;\">Las p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta de <span class=\"_ _b\"></span>inmovilizado material <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>calculan <span class=\"_ _1\"></span>comparando los <span class=\"_ _b\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>tenidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span><span class=\"ff7\">\u201cOtros <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de </span></span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n\u201d <span class=\"_ _7\"></span><span class=\"ff4 ls8\">u <span class=\"_ _7\"></span></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d. <span class=\"_ _7\"></span><span class=\"ff4\">Los <span class=\"_ _7\"></span>trabajos <span class=\"_ _7\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>se </span></span><span style=\"display:inherit;clear:left;\">valoran por su coste de producci\u00f3n y figuran como ingreso e<span class=\"_ _1\"></span>n la cuenta de <span class=\"_ _0\"></span>resultados consolidada<span class=\"ls9\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__42": {
   "value": "<span style=\"display:inherit;clear:left;\">2.7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Programas inform\u00e1ticos </span></span><span style=\"display:inherit;clear:left;\">Las l<span class=\"_ _0\"></span>icencias para <span class=\"_ _0\"></span>programas inform\u00e1ticos <span class=\"_ _0\"></span>adquiridas se<span class=\"_ _0\"></span> capitalizan <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">incurrido <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquirirlas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>prepararlas <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>programa <span class=\"_ _7\"></span>espec\u00edfico. <span class=\"_ _0\"></span>Estos <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _7\"></span>durante </span><span style=\"display:inherit;clear:left;\">sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>relacionados <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>mantenimiento <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>programas <span class=\"_ _6\"></span>info<span class=\"_ _0\"></span>rm\u00e1ticos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _0\"></span>onocen <span class=\"_ _6\"></span>como </span><span style=\"display:inherit;clear:left;\">gasto <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>ellos. <span class=\"_ _d\"> </span>Los <span class=\"_ _d\"> </span>costes <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>irectamente <span class=\"_ _d\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pro<span class=\"_ _0\"></span>gramas </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticos <span class=\"_ _e\"> </span>\u00fanicos <span class=\"_ _e\"> </span>e <span class=\"_\"> </span>identificables <span class=\"_ _e\"> </span>controlados <span class=\"_ _e\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>que <span class=\"_ _e\"> </span>sea <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>va<span class=\"_ _1\"></span>yan <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>gener<span class=\"_ _1\"></span>ar </span><span style=\"display:inherit;clear:left;\">beneficios econ\u00f3mic<span class=\"_ _1\"></span>os superio<span class=\"_ _1\"></span>res a <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>de un <span class=\"_ _b\"></span>a\u00f1o, se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>activos int<span class=\"_ _1\"></span>angibles.<span class=\"_ _7\"></span> </span><span style=\"display:inherit;clear:left;\"> Los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>directos <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _b\"></span>inform\u00e1ticos y <span class=\"_ _b\"></span>un porcentaj<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">adecuado de gastos <span class=\"_ _1\"></span>generales. Los costes <span class=\"_ _1\"></span>de desarrollo de <span class=\"_ _1\"></span>programas inform\u00e1ticos <span class=\"_ _1\"></span>reconocidos como <span class=\"_ _1\"></span>activos </span><span style=\"display:inherit;clear:left;\">se amortizan durante sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Concesiones </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>oncesiones <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ref<span class=\"_ _1\"></span>ieren <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>autorizaci\u00f3n <span class=\"_ _d\"> </span>administrativa <span class=\"_ _e\"> </span>concedida <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>arios <span class=\"_ _e\"> </span>A<span class=\"_ _1\"></span>yuntamientos <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">construcci\u00f3n <span class=\"_ _a\"> </span>y <span class=\"_\"> </span>pos<span class=\"_ _0\"></span>terior <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>xplotaci\u00f3n, <span class=\"_ _a\"> </span>durante <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span>terminado <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>respectivos <span class=\"_ _a\"> </span>contratos, <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">aparcamiento<span class=\"ls16\">s <span class=\"_\"> </span></span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>otros <span class=\"_\"> </span>bienes<span class=\"ls9\">. <span class=\"_\"> </span></span>El <span class=\"_\"> </span>tratamient<span class=\"_ _1\"></span>o <span class=\"_\"> </span>contable <span class=\"_\"> </span>de <span class=\"_\"> </span>estos <span class=\"_\"> </span>activos <span class=\"_\"> </span>ha <span class=\"_\"> </span>sido <span class=\"_\"> </span>defi<span class=\"_ _1\"></span>nido <span class=\"_ _a\"> </span>a <span class=\"_\"> </span>partir <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>bienes <span class=\"_ _7\"></span>objeto<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable </span><span style=\"display:inherit;clear:left;\">(entendiendo c<span class=\"_ _0\"></span>omo tal <span class=\"_ _0\"></span>el que <span class=\"_ _0\"></span>surge <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>construcci\u00f3n<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>que e<span class=\"_ _0\"></span>s el <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>estable <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del coste<span class=\"_ _0\"></span>). Una </span><span style=\"display:inherit;clear:left;\">vez q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>empieza <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xplotaci\u00f3n <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>sujetos <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>concesi\u00f3n, los <span class=\"_ _b\"></span>cobros por <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>distintas </span><span style=\"display:inherit;clear:left;\">concesiones se reconocen como ingresos ordinarios, l<span class=\"_ _1\"></span>os gastos de explotaci\u00f3n se recono<span class=\"_ _1\"></span>cen como gastos del </span><span style=\"display:inherit;clear:left;\">ejer<span class=\"ls0\">cicio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _d\"> </span>intangible <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>forma <span class=\"_ _8\"> </span>lineal <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>duraci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">concesi\u00f3n. A <span class=\"_ _b\"></span>cada cierre <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>visa la r<span class=\"_ _1\"></span>entabilidad del <span class=\"_ _b\"></span>proyecto para <span class=\"_ _b\"></span>ev<span class=\"_ _0\"></span>aluar <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>i e<span class=\"_ _1\"></span>xiste alg\u00fan <span class=\"_ _b\"></span>indicador de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdid<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">de valor por no ser recuperables los activos en relaci\u00f3n con los ingresos generados <span class=\"_ _1\"></span>por su explotaci\u00f3n.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>oncesionario <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>obligado <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>efectuar, <span class=\"_ _6\"></span>durante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ida <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>reparaci\u00f3n <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">mantenimiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>instalaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>acondicionamiento <span class=\"_ _8\"></span>adecuado. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reparaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">conservaci\u00f3n se reconocen en l<span class=\"_ _0\"></span>a cuenta de <span class=\"_ _0\"></span>resultados<span class=\"ls9\">. </span>No se han <span class=\"_ _0\"></span>reconocido pasivos al ser <span class=\"_ _0\"></span><span class=\"lsf\">el</span> va<span class=\"_ _0\"></span>lor actual de </span><span style=\"display:inherit;clear:left;\">la obligaci\u00f3n no significativo. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Gastos de investigaci\u00f3n y desarrollo </span></span><span style=\"display:inherit;clear:left;\">Los gastos de in<span class=\"_ _0\"></span>vestigaci\u00f3n se reconocen como un gasto cuando se i<span class=\"_ _0\"></span>ncurre en ellos. Los costes i<span class=\"_ _0\"></span>ncurridos en </span><span style=\"display:inherit;clear:left;\">proyectos de desarrollo se reconocen como activo intangible cuando se cumplen los siguientes requisitos: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>tangible <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>forma <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>estar </span></span><span style=\"display:inherit;clear:left;\">disponible para su utilizaci\u00f3n o su venta; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La direcci\u00f3n tiene intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, par<span class=\"_ _1\"></span>a usarlo o venderlo;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe la capacidad para utilizar o vender el activo intangible<span class=\"_ _1\"></span>;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es <span class=\"_ _e\"> </span>posible <span class=\"_\"> </span>de<span class=\"_ _1\"></span>mostrar <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>forma <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>intangible <span class=\"_ _e\"> </span>va<span class=\"_ _0\"></span>ya <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>probables <span class=\"_\"> </span>ben<span class=\"_ _1\"></span>eficios </span></span><span style=\"display:inherit;clear:left;\">econ\u00f3micos en el futuro; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe disponibilidad de <span class=\"_ _b\"></span>los adecuados recursos t\u00e9cnic<span class=\"_ _1\"></span>os, financieros o <span class=\"_ _b\"></span>de otro tipo, para <span class=\"_ _b\"></span>com<span class=\"_ _0\"></span>pletar e<span class=\"_ _1\"></span>l </span></span><span style=\"display:inherit;clear:left;\">desarrollo y para utilizar o vender el activo intangible; y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es posible valorar, de for<span class=\"_ _1\"></span>ma fiable, el desembolso <span class=\"_ _1\"></span>atribuible al activo intan<span class=\"_ _1\"></span>gible durante su desarrollo.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Otros <span class=\"_ _6\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incurre <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>ellos. <span class=\"_ _8\"></span>Los <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo </span><span style=\"display:inherit;clear:left;\">previamente reconocidos como un gasto no se reconocen como un activo en un ejercicio <span class=\"_ _1\"></span>posterior. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _b\"></span>recibidos <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>subvenciones p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>yectos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _b\"></span>y d<span class=\"_ _1\"></span>esarrollo <span class=\"_ _b\"></span>se aplican <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>resultados </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>onocimiento <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>investigaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">desarrollo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__41": {
   "value": "<span style=\"display:inherit;clear:left;\">2.7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Programas inform\u00e1ticos </span></span><span style=\"display:inherit;clear:left;\">Las l<span class=\"_ _0\"></span>icencias para <span class=\"_ _0\"></span>programas inform\u00e1ticos <span class=\"_ _0\"></span>adquiridas se<span class=\"_ _0\"></span> capitalizan <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">incurrido <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquirirlas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>prepararlas <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>programa <span class=\"_ _7\"></span>espec\u00edfico. <span class=\"_ _0\"></span>Estos <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>amortizan <span class=\"_ _7\"></span>durante </span><span style=\"display:inherit;clear:left;\">sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>relacionados <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>mantenimiento <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>programas <span class=\"_ _6\"></span>info<span class=\"_ _0\"></span>rm\u00e1ticos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>rec<span class=\"_ _0\"></span>onocen <span class=\"_ _6\"></span>como </span><span style=\"display:inherit;clear:left;\">gasto <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>ellos. <span class=\"_ _d\"> </span>Los <span class=\"_ _d\"> </span>costes <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>irectamente <span class=\"_ _d\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pro<span class=\"_ _0\"></span>gramas </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticos <span class=\"_ _e\"> </span>\u00fanicos <span class=\"_ _e\"> </span>e <span class=\"_\"> </span>identificables <span class=\"_ _e\"> </span>controlados <span class=\"_ _e\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>que <span class=\"_ _e\"> </span>sea <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>va<span class=\"_ _1\"></span>yan <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>gener<span class=\"_ _1\"></span>ar </span><span style=\"display:inherit;clear:left;\">beneficios econ\u00f3mic<span class=\"_ _1\"></span>os superio<span class=\"_ _1\"></span>res a <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>de un <span class=\"_ _b\"></span>a\u00f1o, se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>activos int<span class=\"_ _1\"></span>angibles.<span class=\"_ _7\"></span> </span><span style=\"display:inherit;clear:left;\"> Los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>directos <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _b\"></span>inform\u00e1ticos y <span class=\"_ _b\"></span>un porcentaj<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">adecuado de gastos <span class=\"_ _1\"></span>generales. Los costes <span class=\"_ _1\"></span>de desarrollo de <span class=\"_ _1\"></span>programas inform\u00e1ticos <span class=\"_ _1\"></span>reconocidos como <span class=\"_ _1\"></span>activos </span><span style=\"display:inherit;clear:left;\">se amortizan durante sus vidas \u00fatiles estimadas (4 a\u00f1os). </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Concesiones </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>oncesiones <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>ref<span class=\"_ _1\"></span>ieren <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>autorizaci\u00f3n <span class=\"_ _d\"> </span>administrativa <span class=\"_ _e\"> </span>concedida <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>arios <span class=\"_ _e\"> </span>A<span class=\"_ _1\"></span>yuntamientos <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">construcci\u00f3n <span class=\"_ _a\"> </span>y <span class=\"_\"> </span>pos<span class=\"_ _0\"></span>terior <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>xplotaci\u00f3n, <span class=\"_ _a\"> </span>durante <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span>terminado <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>respectivos <span class=\"_ _a\"> </span>contratos, <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">aparcamiento<span class=\"ls16\">s <span class=\"_\"> </span></span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>otros <span class=\"_\"> </span>bienes<span class=\"ls9\">. <span class=\"_\"> </span></span>El <span class=\"_\"> </span>tratamient<span class=\"_ _1\"></span>o <span class=\"_\"> </span>contable <span class=\"_\"> </span>de <span class=\"_\"> </span>estos <span class=\"_\"> </span>activos <span class=\"_\"> </span>ha <span class=\"_\"> </span>sido <span class=\"_\"> </span>defi<span class=\"_ _1\"></span>nido <span class=\"_ _a\"> </span>a <span class=\"_\"> </span>partir <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">consideraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>bienes <span class=\"_ _7\"></span>objeto<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable </span><span style=\"display:inherit;clear:left;\">(entendiendo c<span class=\"_ _0\"></span>omo tal <span class=\"_ _0\"></span>el que <span class=\"_ _0\"></span>surge <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>construcci\u00f3n<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>que e<span class=\"_ _0\"></span>s el <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>estable <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del coste<span class=\"_ _0\"></span>). Una </span><span style=\"display:inherit;clear:left;\">vez q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>empieza <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xplotaci\u00f3n <span class=\"_ _b\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>sujetos <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>concesi\u00f3n, los <span class=\"_ _b\"></span>cobros por <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>distintas </span><span style=\"display:inherit;clear:left;\">concesiones se reconocen como ingresos ordinarios, l<span class=\"_ _1\"></span>os gastos de explotaci\u00f3n se recono<span class=\"_ _1\"></span>cen como gastos del </span><span style=\"display:inherit;clear:left;\">ejer<span class=\"ls0\">cicio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _d\"> </span>intangible <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>forma <span class=\"_ _8\"> </span>lineal <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>duraci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">concesi\u00f3n. A <span class=\"_ _b\"></span>cada cierre <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>visa la r<span class=\"_ _1\"></span>entabilidad del <span class=\"_ _b\"></span>proyecto para <span class=\"_ _b\"></span>ev<span class=\"_ _0\"></span>aluar <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>i e<span class=\"_ _1\"></span>xiste alg\u00fan <span class=\"_ _b\"></span>indicador de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdid<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">de valor por no ser recuperables los activos en relaci\u00f3n con los ingresos generados <span class=\"_ _1\"></span>por su explotaci\u00f3n.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>oncesionario <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>obligado <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>efectuar, <span class=\"_ _6\"></span>durante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ida <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>concesi\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>reparaci\u00f3n <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">mantenimiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>instalaciones, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>acondicionamiento <span class=\"_ _8\"></span>adecuado. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>gastos <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reparaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">conservaci\u00f3n se reconocen en l<span class=\"_ _0\"></span>a cuenta de <span class=\"_ _0\"></span>resultados<span class=\"ls9\">. </span>No se han <span class=\"_ _0\"></span>reconocido pasivos al ser <span class=\"_ _0\"></span><span class=\"lsf\">el</span> va<span class=\"_ _0\"></span>lor actual de </span><span style=\"display:inherit;clear:left;\">la obligaci\u00f3n no significativo. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Gastos de investigaci\u00f3n y desarrollo </span></span><span style=\"display:inherit;clear:left;\">Los gastos de in<span class=\"_ _0\"></span>vestigaci\u00f3n se reconocen como un gasto cuando se i<span class=\"_ _0\"></span>ncurre en ellos. Los costes i<span class=\"_ _0\"></span>ncurridos en </span><span style=\"display:inherit;clear:left;\">proyectos de desarrollo se reconocen como activo intangible cuando se cumplen los siguientes requisitos: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>tangible <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>forma <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>estar </span></span><span style=\"display:inherit;clear:left;\">disponible para su utilizaci\u00f3n o su venta; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La direcci\u00f3n tiene intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, par<span class=\"_ _1\"></span>a usarlo o venderlo;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe la capacidad para utilizar o vender el activo intangible<span class=\"_ _1\"></span>;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es <span class=\"_ _e\"> </span>posible <span class=\"_\"> </span>de<span class=\"_ _1\"></span>mostrar <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>forma <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>intangible <span class=\"_ _e\"> </span>va<span class=\"_ _0\"></span>ya <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>probables <span class=\"_\"> </span>ben<span class=\"_ _1\"></span>eficios </span></span><span style=\"display:inherit;clear:left;\">econ\u00f3micos en el futuro; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe disponibilidad de <span class=\"_ _b\"></span>los adecuados recursos t\u00e9cnic<span class=\"_ _1\"></span>os, financieros o <span class=\"_ _b\"></span>de otro tipo, para <span class=\"_ _b\"></span>com<span class=\"_ _0\"></span>pletar e<span class=\"_ _1\"></span>l </span></span><span style=\"display:inherit;clear:left;\">desarrollo y para utilizar o vender el activo intangible; y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es posible valorar, de for<span class=\"_ _1\"></span>ma fiable, el desembolso <span class=\"_ _1\"></span>atribuible al activo intan<span class=\"_ _1\"></span>gible durante su desarrollo.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Otros <span class=\"_ _6\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incurre <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>ellos. <span class=\"_ _8\"></span>Los <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo </span><span style=\"display:inherit;clear:left;\">previamente reconocidos como un gasto no se reconocen como un activo en un ejercicio <span class=\"_ _1\"></span>posterior. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _b\"></span>recibidos <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>subvenciones p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>yectos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _b\"></span>y d<span class=\"_ _1\"></span>esarrollo <span class=\"_ _b\"></span>se aplican <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>resultados </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>onocimiento <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>investigaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">desarrollo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__45": {
   "value": "<span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Gastos de investigaci\u00f3n y desarrollo </span></span><span style=\"display:inherit;clear:left;\">Los gastos de in<span class=\"_ _0\"></span>vestigaci\u00f3n se reconocen como un gasto cuando se i<span class=\"_ _0\"></span>ncurre en ellos. Los costes i<span class=\"_ _0\"></span>ncurridos en </span><span style=\"display:inherit;clear:left;\">proyectos de desarrollo se reconocen como activo intangible cuando se cumplen los siguientes requisitos: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>tangible <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>forma <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>estar </span></span><span style=\"display:inherit;clear:left;\">disponible para su utilizaci\u00f3n o su venta; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La direcci\u00f3n tiene intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, par<span class=\"_ _1\"></span>a usarlo o venderlo;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe la capacidad para utilizar o vender el activo intangible<span class=\"_ _1\"></span>;<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es <span class=\"_ _e\"> </span>posible <span class=\"_\"> </span>de<span class=\"_ _1\"></span>mostrar <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>forma <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>intangible <span class=\"_ _e\"> </span>va<span class=\"_ _0\"></span>ya <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>probables <span class=\"_\"> </span>ben<span class=\"_ _1\"></span>eficios </span></span><span style=\"display:inherit;clear:left;\">econ\u00f3micos en el futuro; </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Existe disponibilidad de <span class=\"_ _b\"></span>los adecuados recursos t\u00e9cnic<span class=\"_ _1\"></span>os, financieros o <span class=\"_ _b\"></span>de otro tipo, para <span class=\"_ _b\"></span>com<span class=\"_ _0\"></span>pletar e<span class=\"_ _1\"></span>l </span></span><span style=\"display:inherit;clear:left;\">desarrollo y para utilizar o vender el activo intangible; y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Es posible valorar, de for<span class=\"_ _1\"></span>ma fiable, el desembolso <span class=\"_ _1\"></span>atribuible al activo intan<span class=\"_ _1\"></span>gible durante su desarrollo.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Otros <span class=\"_ _6\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incurre <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>ellos. <span class=\"_ _8\"></span>Los <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>desarrollo </span><span style=\"display:inherit;clear:left;\">previamente reconocidos como un gasto no se reconocen como un activo en un ejercicio <span class=\"_ _1\"></span>posterior. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _b\"></span>recibidos <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>subvenciones p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>yectos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _b\"></span>y d<span class=\"_ _1\"></span>esarrollo <span class=\"_ _b\"></span>se aplican <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>resultados </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>rec<span class=\"_ _0\"></span>onocimiento <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>resultados <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"> </span>gastos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>investigaci\u00f3n <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">desarrollo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__46-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2.8.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Derechos de uso sob<span class=\"_ _0\"></span>re activos alqu<span class=\"_ _0\"></span>ilados y deuda financie<span class=\"_ _0\"></span>ra asociada <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _6\"></span>sobre <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>alquilados <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _8\"></span>asociada <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>mismos <span class=\"_ _8\"></span>representan <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">derecho <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>usar <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cuesti\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>hacer <span class=\"_ _7\"></span>pagos <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>virtud <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>arrendamiento, </span><span style=\"display:inherit;clear:left;\">respectivamente. </span><span style=\"display:inherit;clear:left;\">Los activos por derecho de uso sobre activos alquilados se valoran a coste que comprende lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El importe de la valoraci\u00f3n inicial del pasivo por arrendamiento, </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>cualquier <span class=\"_ _e\"> </span>pago <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>arrendamiento <span class=\"_ _d\"> </span>hecho <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>o <span class=\"_ _e\"> </span>antes <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>comienzo, <span class=\"_ _e\"> </span>menos <span class=\"_ _d\"> </span>cualquier </span></span><span style=\"display:inherit;clear:left;\">incentivo por arrendamiento recibido. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>cualquier coste directo inicial, y </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>costes de restauraci\u00f3n. </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>activos <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>derecho <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>uso <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>amortizan <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>forma <span class=\"_ _d\"> </span>lineal <span class=\"_ _d\"> </span>durante <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>vida <span class=\"_ _8\"> </span>\u00fatil <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">arrendamiento, el menor de los dos. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>asociada <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>derecho <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>alquilados <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">pagos por arrendamiento. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>descuentan <span class=\"_ _7\"></span>usando <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>remental <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>endeudamiento<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendatario<span class=\"ls17\">, </span></span><span style=\"display:inherit;clear:left;\">siendo \u00e9ste el<span class=\"_ _0\"></span> tipo que el arrendatario individual tendr\u00eda que pagar para pedir prestados los fondos necesarios </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _8\"></span>obtener <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>similar <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>activo <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>entorno <span class=\"_ _8\"> </span>econ\u00f3mico <span class=\"_ _8\"></span>similar <span class=\"_ _8\"></span>con </span><span style=\"display:inherit;clear:left;\">t\u00e9rminos, garant\u00edas y condiciones similares. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>expuesto <span class=\"_ _b\"></span>a potenciales <span class=\"_ _b\"></span>inc<span class=\"_ _0\"></span>rementos <span class=\"_ _b\"></span>futuros en <span class=\"_ _b\"></span>los pagos <span class=\"_ _b\"></span>por arr<span class=\"_ _1\"></span>endamiento <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>sado <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>\u00edndice </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>ti<span class=\"_ _0\"></span>po, <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _6\"></span>incluidos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>tienen <span class=\"_ _7\"></span>efecto<span class=\"_ _0\"></span>. <span class=\"_ _7\"></span>En <span class=\"_ _6\"></span>ese <span class=\"_ _7\"></span>momento, <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">pasivo por arrendamiento se eval\u00faa de nuevo y se ajusta contra el activo por derecho de uso. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>pagos <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>asignan <span class=\"_ _8\"></span>entre <span class=\"_ _8\"> </span>pri<span class=\"_ _0\"></span>ncipal <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>coste <span class=\"_ _8\"></span>financiero. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>coste <span class=\"_ _d\"> </span>financiero <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>carga <span class=\"_ _8\"> </span>a </span><span style=\"display:inherit;clear:left;\">resultados durante <span class=\"_ _b\"></span>el per\u00edodo <span class=\"_ _1\"></span>de arrendamiento <span class=\"_ _b\"></span>de forma qu<span class=\"_ _1\"></span>e produzcan <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n ti<span class=\"_ _1\"></span>po de <span class=\"_ _b\"></span>inter\u00e9s peri\u00f3dico <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstante </span><span style=\"display:inherit;clear:left;\">sobre el saldo restante del pasivo para cada pe<span class=\"_ _0\"></span>r\u00edodo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>arrendamientos <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>determina <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cancelable. <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>tenga </span><span style=\"display:inherit;clear:left;\">una opci\u00f3n unilateral de ampliaci\u00f3n o terminaci\u00f3n y exista certeza razonable de que se ejercitar\u00e1 dicha opci\u00f3n </span><span style=\"display:inherit;clear:left;\">se considerar\u00e1 tambi\u00e9n <span class=\"_ _1\"></span>el correspondiente pla<span class=\"_ _1\"></span>zo de ampliaci\u00f3n <span class=\"_ _1\"></span>o termina<span class=\"_ _0\"></span>ci\u00f3n anticipada. El <span class=\"_ _1\"></span>plazo m\u00e1ximo qu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>estima para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>renovaci\u00f3n de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>3 a\u00f1os <span class=\"_ _0\"></span>ya qu<span class=\"_ _0\"></span>e no <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>certeza razonable d<span class=\"_ _0\"></span>e que <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>aya </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>prorrogar <span class=\"_ _0\"></span>m\u00e1s a<span class=\"_ _0\"></span>ll\u00e1 de <span class=\"_ _0\"></span>ese <span class=\"_ _0\"></span>per\u00edodo<span class=\"_ _0\"></span>, en <span class=\"_ _0\"></span>l\u00ednea c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la vida <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>royectos en <span class=\"_ _0\"></span>sede. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">caso <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>alquiler <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>oficinas <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>sociedades <span class=\"_ _6\"></span>cuya <span class=\"_ _8\"></span>duraci\u00f3n <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>li<span class=\"_ _0\"></span>gada <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>royecto <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>desarrollan, <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">per\u00edodo m\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>renovaci\u00f3n ser\u00e1 <span class=\"_ _0\"></span>de 3 <span class=\"_ _0\"></span>a\u00f1os siempre <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>uando no <span class=\"_ _0\"></span>exceda la <span class=\"_ _0\"></span>duraci\u00f3n restante <span class=\"_ _0\"></span>del proyecto </span><span style=\"display:inherit;clear:left;\">en curso. </span><span style=\"display:inherit;clear:left;\">El plazo de <span class=\"_ _1\"></span>arrendamiento se vuelve a <span class=\"_ _b\"></span>evalua<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>si una opci\u00f3n realmente se e<span class=\"_ _1\"></span>jerce (o no ejerce) o <span class=\"_ _1\"></span>el Grupo l<span class=\"_ _1\"></span>lega </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>estar obligado <span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>jercerla (<span class=\"_ _0\"></span>o n<span class=\"_ _0\"></span>o ejercerla). <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>evaluaci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>certeza <span class=\"_ _0\"></span>razonable se<span class=\"_ _0\"></span> revisa <span class=\"_ _0\"></span>s\u00f3lo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>ocurre un </span><span style=\"display:inherit;clear:left;\">evento o un c<span class=\"_ _0\"></span>ambio significativo en las c<span class=\"_ _0\"></span>ircunstancias que afecta a esta evaluaci\u00f3n y <span class=\"_ _0\"></span>que est<span class=\"_ _0\"></span>\u00e1 bajo control <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">arrendatario, consider\u00e1ndose causas de fuerza mayor que puedan producirse.</span><span style=\"display:inherit;clear:left;\">2.23.<span class=\"ls0\"> Arrendamientos </span></span><span style=\"display:inherit;clear:left;\">Los a<span class=\"_ _0\"></span>rrendamientos de <span class=\"_ _0\"></span>inmovilizado m<span class=\"_ _0\"></span>aterial de <span class=\"_ _0\"></span>duraci\u00f3n superio<span class=\"_ _0\"></span>r al <span class=\"_ _0\"></span>a\u00f1o y <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>significativo son<span class=\"_ _0\"></span> reconocidos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _d\"> </span>derechos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _d\"> </span>sobre <span class=\"_ _8\"> </span>activos <span class=\"_ _d\"> </span>alquilados <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>pasivo <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>activo </span><span style=\"display:inherit;clear:left;\">arrendado est\u00e1 disponible para su uso por el Grupo. (ver nota 2.8)</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__51": {
   "value": "<span style=\"display:inherit;clear:left;\">2.9.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Costes por intereses<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>incurridos <span class=\"_ _8\"></span>para <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cualquier <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"></span>apto <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>capitalizan <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">periodo <span class=\"_ _0\"></span>de ti<span class=\"_ _0\"></span>empo que <span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ecesario p<span class=\"_ _0\"></span>ara completar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>preparar el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>para el<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pretende. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>resto </span><span style=\"display:inherit;clear:left;\">de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__50": {
   "value": "<span style=\"display:inherit;clear:left;\">2.9.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Costes por intereses<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>incurridos <span class=\"_ _8\"></span>para <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cualquier <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"></span>apto <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>capitalizan <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">periodo <span class=\"_ _0\"></span>de ti<span class=\"_ _0\"></span>empo que <span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ecesario p<span class=\"_ _0\"></span>ara completar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>preparar el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>para el<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pretende. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>resto </span><span style=\"display:inherit;clear:left;\">de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__49-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2.9.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Costes por intereses<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>incurridos <span class=\"_ _8\"></span>para <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cualquier <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"></span>apto <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>capitalizan <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">periodo <span class=\"_ _0\"></span>de ti<span class=\"_ _0\"></span>empo que <span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ecesario p<span class=\"_ _0\"></span>ara completar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>preparar el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>para el<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pretende. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>resto </span><span style=\"display:inherit;clear:left;\">de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos<span class=\"_ _0\"></span>.</span><span style=\"display:inherit;clear:left;\">e)</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _12\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos por intereses</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__48": {
   "value": "<span style=\"display:inherit;clear:left;\">2.9.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Costes por intereses<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>incurridos <span class=\"_ _8\"></span>para <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cualquier <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"></span>apto <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>capitalizan <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">periodo <span class=\"_ _0\"></span>de ti<span class=\"_ _0\"></span>empo que <span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ecesario p<span class=\"_ _0\"></span>ara completar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>preparar el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>para el<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pretende. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>resto </span><span style=\"display:inherit;clear:left;\">de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__53": {
   "value": "<span style=\"display:inherit;clear:left;\">2.10.<span class=\"ls0\"> P\u00e9rdidas por deterioro de<span class=\"_ _0\"></span> valor de los activo<span class=\"_ _0\"></span>s no fin<span class=\"_ _0\"></span>ancieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>someten<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>anualmente<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">pruebas <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>valor. <span class=\"_ _7\"></span>A <span class=\"_ _0\"></span>cada <span class=\"_ _7\"></span>cierre <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>revisa <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>sujetos <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>amortizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">para verificar si existe alg\u00fan <span class=\"_ _1\"></span>suceso o cambio en las<span class=\"_ _1\"></span> circunstancias que indique que <span class=\"_ _1\"></span>el importe en libros pu<span class=\"_ _1\"></span>ede </span><span style=\"display:inherit;clear:left;\">no ser recuperable. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>excede <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo menos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta o <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de u<span class=\"_ _0\"></span>so, el </span><span style=\"display:inherit;clear:left;\">mayor <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>dos. <span class=\"_ _8\"></span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>asignadas <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>reversibles<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>A <span class=\"_ _8\"></span>efectos <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">evaluar <span class=\"_ _1\"></span>las p<span class=\"_ _1\"></span>\u00e9rdidas por<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>terioro d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor, <span class=\"_ _1\"></span>los a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>agrupan <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>UGE, <span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ecir <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">se generan flujos <span class=\"_ _1\"></span>de efectivo i<span class=\"_ _1\"></span>dentificables por s<span class=\"_ _1\"></span>eparado. La <span class=\"_ _1\"></span>p\u00e9rdida por deterioro se reconoce e<span class=\"_ _1\"></span>n la cu<span class=\"_ _1\"></span>enta de </span><span style=\"display:inherit;clear:left;\">resultados. </span><span style=\"display:inherit;clear:left;\">La posible reversi\u00f3n <span class=\"_ _1\"></span>de p\u00e9rdid<span class=\"_ _1\"></span>as por deterioro de valor <span class=\"_ _1\"></span>de activos no <span class=\"_ _b\"></span>financieros distintos al fondo <span class=\"_ _1\"></span>de comercio </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>sufran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>deterioros <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>revisa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>to<span class=\"_ _0\"></span>das <span class=\"_ _7\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>fechas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _7\"></span>esta <span class=\"_ _6\"></span>informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">financiera.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__52-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2.10.<span class=\"ls0\"> P\u00e9rdidas por deterioro de<span class=\"_ _0\"></span> valor de los activo<span class=\"_ _0\"></span>s no fin<span class=\"_ _0\"></span>ancieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>indefinida <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>someten<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>anualmente<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">pruebas <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>valor. <span class=\"_ _7\"></span>A <span class=\"_ _0\"></span>cada <span class=\"_ _7\"></span>cierre <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>revisa <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>sujetos <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>amortizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">para verificar si existe alg\u00fan <span class=\"_ _1\"></span>suceso o cambio en las<span class=\"_ _1\"></span> circunstancias que indique que <span class=\"_ _1\"></span>el importe en libros pu<span class=\"_ _1\"></span>ede </span><span style=\"display:inherit;clear:left;\">no ser recuperable. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>excede <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo menos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta o <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de u<span class=\"_ _0\"></span>so, el </span><span style=\"display:inherit;clear:left;\">mayor <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>dos. <span class=\"_ _8\"></span>Las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>asignadas <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>reversibles<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>A <span class=\"_ _8\"></span>efectos <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">evaluar <span class=\"_ _1\"></span>las p<span class=\"_ _1\"></span>\u00e9rdidas por<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>terioro d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor, <span class=\"_ _1\"></span>los a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>agrupan <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>UGE, <span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ecir <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>nivel <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">se generan flujos <span class=\"_ _1\"></span>de efectivo i<span class=\"_ _1\"></span>dentificables por s<span class=\"_ _1\"></span>eparado. La <span class=\"_ _1\"></span>p\u00e9rdida por deterioro se reconoce e<span class=\"_ _1\"></span>n la cu<span class=\"_ _1\"></span>enta de </span><span style=\"display:inherit;clear:left;\">resultados. </span><span style=\"display:inherit;clear:left;\">La posible reversi\u00f3n <span class=\"_ _1\"></span>de p\u00e9rdid<span class=\"_ _1\"></span>as por deterioro de valor <span class=\"_ _1\"></span>de activos no <span class=\"_ _b\"></span>financieros distintos al fondo <span class=\"_ _1\"></span>de comercio </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>sufran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>deterioros <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>revisa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>to<span class=\"_ _0\"></span>das <span class=\"_ _7\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>fechas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _7\"></span>esta <span class=\"_ _6\"></span>informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">financiera.</span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__62": {
   "value": "<span style=\"display:inherit;clear:left;\">2.11.<span class=\"ls0\"> Activos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Clasificaci\u00f3n  </span></span><span style=\"display:inherit;clear:left;\">La clasificaci\u00f3n depende de <span class=\"_ _0\"></span>la categor\u00eda de <span class=\"_ _0\"></span>valoraci\u00f3n que se determina sobre <span class=\"_ _0\"></span>la base del modelo de negocio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_\"> </span>caja <span class=\"_\"> </span>contractuales, <span class=\"_\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_\"> </span><span class=\"ls13\">s\u00f3</span>lo <span class=\"_\"> </span>reclasifica <span class=\"_\"> </span>las <span class=\"_\"> </span>inversiones <span class=\"_\"> </span>en </span><span style=\"display:inherit;clear:left;\">instrumentos de deuda cuando y solo cuando cambia su modelo de negocio para gestionar dichos activos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>clasifica<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sus a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>financieros en <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _b\"></span>categor\u00edas: activos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>valor razonabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>con </span><span style=\"display:inherit;clear:left;\">cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados, <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>global, <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>activos </span><span style=\"display:inherit;clear:left;\">financieros a coste amortizado.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span></span> </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span></span> </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span></span> </span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span></span> </span><span style=\"display:inherit;clear:left;\">g)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Compensaci\u00f3n de instrumentos financieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>compensan <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>consolidado, <span class=\"_ _0\"></span>cuando </span><span style=\"display:inherit;clear:left;\">existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho, <span class=\"_ _0\"></span>exigible<span class=\"_ _0\"></span> le<span class=\"_ _0\"></span>galmente, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>intenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de liquidar por el neto, o de realizar el activo y cancelar el pasivo simult\u00e1neamente. </span><span style=\"display:inherit;clear:left;\">El derecho legalmente exigible<span class=\"_ _1\"></span> no debe ser contingente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dependiendo de hechos<span class=\"_ _1\"></span> futuros y debe ser e<span class=\"_ _1\"></span>xigible en </span><span style=\"display:inherit;clear:left;\">el curso <span class=\"_ _b\"></span>normal del <span class=\"_ _b\"></span>negocio y <span class=\"_ _b\"></span>en caso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incumplimiento, <span class=\"_ _1\"></span>insolvencia o <span class=\"_ _b\"></span>quiebra de <span class=\"_ _b\"></span>la sociedad <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contraparte.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__61": {
   "value": "<span style=\"display:inherit;clear:left;\">2.11.<span class=\"ls0\"> Activos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Clasificaci\u00f3n  </span></span><span style=\"display:inherit;clear:left;\">La clasificaci\u00f3n depende de <span class=\"_ _0\"></span>la categor\u00eda de <span class=\"_ _0\"></span>valoraci\u00f3n que se determina sobre <span class=\"_ _0\"></span>la base del modelo de negocio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_\"> </span>caja <span class=\"_\"> </span>contractuales, <span class=\"_\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_\"> </span><span class=\"ls13\">s\u00f3</span>lo <span class=\"_\"> </span>reclasifica <span class=\"_\"> </span>las <span class=\"_\"> </span>inversiones <span class=\"_\"> </span>en </span><span style=\"display:inherit;clear:left;\">instrumentos de deuda cuando y solo cuando cambia su modelo de negocio para gestionar dichos activos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>clasifica<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sus a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>financieros en <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _b\"></span>categor\u00edas: activos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>valor razonabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>con </span><span style=\"display:inherit;clear:left;\">cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados, <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>global, <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>activos </span><span style=\"display:inherit;clear:left;\">financieros a coste amortizado.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span></span> </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span></span> </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span></span> </span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span></span> </span><span style=\"display:inherit;clear:left;\">g)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Compensaci\u00f3n de instrumentos financieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>compensan <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>consolidado, <span class=\"_ _0\"></span>cuando </span><span style=\"display:inherit;clear:left;\">existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho, <span class=\"_ _0\"></span>exigible<span class=\"_ _0\"></span> le<span class=\"_ _0\"></span>galmente, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>intenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de liquidar por el neto, o de realizar el activo y cancelar el pasivo simult\u00e1neamente. </span><span style=\"display:inherit;clear:left;\">El derecho legalmente exigible<span class=\"_ _1\"></span> no debe ser contingente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dependiendo de hechos<span class=\"_ _1\"></span> futuros y debe ser e<span class=\"_ _1\"></span>xigible en </span><span style=\"display:inherit;clear:left;\">el curso <span class=\"_ _b\"></span>normal del <span class=\"_ _b\"></span>negocio y <span class=\"_ _b\"></span>en caso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incumplimiento, <span class=\"_ _1\"></span>insolvencia o <span class=\"_ _b\"></span>quiebra de <span class=\"_ _b\"></span>la sociedad <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contraparte.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__59": {
   "value": "<span style=\"display:inherit;clear:left;\">2.11.<span class=\"ls0\"> Activos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Clasificaci\u00f3n  </span></span><span style=\"display:inherit;clear:left;\">La clasificaci\u00f3n depende de <span class=\"_ _0\"></span>la categor\u00eda de <span class=\"_ _0\"></span>valoraci\u00f3n que se determina sobre <span class=\"_ _0\"></span>la base del modelo de negocio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_\"> </span>caja <span class=\"_\"> </span>contractuales, <span class=\"_\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_\"> </span><span class=\"ls13\">s\u00f3</span>lo <span class=\"_\"> </span>reclasifica <span class=\"_\"> </span>las <span class=\"_\"> </span>inversiones <span class=\"_\"> </span>en </span><span style=\"display:inherit;clear:left;\">instrumentos de deuda cuando y solo cuando cambia su modelo de negocio para gestionar dichos activos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>clasifica<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sus a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>financieros en <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _b\"></span>categor\u00edas: activos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>valor razonabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>con </span><span style=\"display:inherit;clear:left;\">cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados, <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>global, <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>activos </span><span style=\"display:inherit;clear:left;\">financieros a coste amortizado.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span></span> </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span></span> </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span></span> </span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span></span> </span><span style=\"display:inherit;clear:left;\">g)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Compensaci\u00f3n de instrumentos financieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>compensan <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>consolidado, <span class=\"_ _0\"></span>cuando </span><span style=\"display:inherit;clear:left;\">existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho, <span class=\"_ _0\"></span>exigible<span class=\"_ _0\"></span> le<span class=\"_ _0\"></span>galmente, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>intenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de liquidar por el neto, o de realizar el activo y cancelar el pasivo simult\u00e1neamente. </span><span style=\"display:inherit;clear:left;\">El derecho legalmente exigible<span class=\"_ _1\"></span> no debe ser contingente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dependiendo de hechos<span class=\"_ _1\"></span> futuros y debe ser e<span class=\"_ _1\"></span>xigible en </span><span style=\"display:inherit;clear:left;\">el curso <span class=\"_ _b\"></span>normal del <span class=\"_ _b\"></span>negocio y <span class=\"_ _b\"></span>en caso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incumplimiento, <span class=\"_ _1\"></span>insolvencia o <span class=\"_ _b\"></span>quiebra de <span class=\"_ _b\"></span>la sociedad <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contraparte.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__58": {
   "value": "<span style=\"display:inherit;clear:left;\">2.11.<span class=\"ls0\"> Activos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Clasificaci\u00f3n  </span></span><span style=\"display:inherit;clear:left;\">La clasificaci\u00f3n depende de <span class=\"_ _0\"></span>la categor\u00eda de <span class=\"_ _0\"></span>valoraci\u00f3n que se determina sobre <span class=\"_ _0\"></span>la base del modelo de negocio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_\"> </span>caja <span class=\"_\"> </span>contractuales, <span class=\"_\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_\"> </span><span class=\"ls13\">s\u00f3</span>lo <span class=\"_\"> </span>reclasifica <span class=\"_\"> </span>las <span class=\"_\"> </span>inversiones <span class=\"_\"> </span>en </span><span style=\"display:inherit;clear:left;\">instrumentos de deuda cuando y solo cuando cambia su modelo de negocio para gestionar dichos activos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>clasifica<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sus a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>financieros en <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _b\"></span>categor\u00edas: activos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>valor razonabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>con </span><span style=\"display:inherit;clear:left;\">cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados, <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>global, <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>activos </span><span style=\"display:inherit;clear:left;\">financieros a coste amortizado.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span></span> </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span></span> </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span></span> </span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span></span> </span><span style=\"display:inherit;clear:left;\">g)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Compensaci\u00f3n de instrumentos financieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>compensan <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>consolidado, <span class=\"_ _0\"></span>cuando </span><span style=\"display:inherit;clear:left;\">existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho, <span class=\"_ _0\"></span>exigible<span class=\"_ _0\"></span> le<span class=\"_ _0\"></span>galmente, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>intenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de liquidar por el neto, o de realizar el activo y cancelar el pasivo simult\u00e1neamente. </span><span style=\"display:inherit;clear:left;\">El derecho legalmente exigible<span class=\"_ _1\"></span> no debe ser contingente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dependiendo de hechos<span class=\"_ _1\"></span> futuros y debe ser e<span class=\"_ _1\"></span>xigible en </span><span style=\"display:inherit;clear:left;\">el curso <span class=\"_ _b\"></span>normal del <span class=\"_ _b\"></span>negocio y <span class=\"_ _b\"></span>en caso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incumplimiento, <span class=\"_ _1\"></span>insolvencia o <span class=\"_ _b\"></span>quiebra de <span class=\"_ _b\"></span>la sociedad <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contraparte.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__55": {
   "value": "<span style=\"display:inherit;clear:left;\">2.11.<span class=\"ls0\"> Activos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Clasificaci\u00f3n  </span></span><span style=\"display:inherit;clear:left;\">La clasificaci\u00f3n depende de <span class=\"_ _0\"></span>la categor\u00eda de <span class=\"_ _0\"></span>valoraci\u00f3n que se determina sobre <span class=\"_ _0\"></span>la base del modelo de negocio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_\"> </span>caja <span class=\"_\"> </span>contractuales, <span class=\"_\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_\"> </span><span class=\"ls13\">s\u00f3</span>lo <span class=\"_\"> </span>reclasifica <span class=\"_\"> </span>las <span class=\"_\"> </span>inversiones <span class=\"_\"> </span>en </span><span style=\"display:inherit;clear:left;\">instrumentos de deuda cuando y solo cuando cambia su modelo de negocio para gestionar dichos activos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>clasifica<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sus a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>financieros en <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>siguientes <span class=\"_ _b\"></span>categor\u00edas: activos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>valor razonabl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>con </span><span style=\"display:inherit;clear:left;\">cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados, <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>global, <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>activos </span><span style=\"display:inherit;clear:left;\">financieros a coste amortizado.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span></span> </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span></span> </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span></span> </span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span></span><span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span></span> </span><span style=\"display:inherit;clear:left;\">g)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Compensaci\u00f3n de instrumentos financieros </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>compensan <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>presentan <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>consolidado, <span class=\"_ _0\"></span>cuando </span><span style=\"display:inherit;clear:left;\">existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho, <span class=\"_ _0\"></span>exigible<span class=\"_ _0\"></span> le<span class=\"_ _0\"></span>galmente, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>intenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de liquidar por el neto, o de realizar el activo y cancelar el pasivo simult\u00e1neamente. </span><span style=\"display:inherit;clear:left;\">El derecho legalmente exigible<span class=\"_ _1\"></span> no debe ser contingente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dependiendo de hechos<span class=\"_ _1\"></span> futuros y debe ser e<span class=\"_ _1\"></span>xigible en </span><span style=\"display:inherit;clear:left;\">el curso <span class=\"_ _b\"></span>normal del <span class=\"_ _b\"></span>negocio y <span class=\"_ _b\"></span>en caso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incumplimiento, <span class=\"_ _1\"></span>insolvencia o <span class=\"_ _b\"></span>quiebra de <span class=\"_ _b\"></span>la sociedad <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contraparte.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__56-1": {
   "value": "<span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Valoraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las adquisiciones y enajenaciones de inversiones se re<span class=\"_ _0\"></span>conocen en la fecha de negociaci\u00f3n, es decir, la fecha </span><span style=\"display:inherit;clear:left;\">en que el G<span class=\"_ _1\"></span>rupo se <span class=\"_ _1\"></span>compromete a adquirir <span class=\"_ _1\"></span>o vender el <span class=\"_ _1\"></span>activo. Las i<span class=\"_ _1\"></span>nversiones se rec<span class=\"_ _1\"></span>onocen inicialmente por <span class=\"_ _1\"></span>el </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable </span><span style=\"display:inherit;clear:left;\">con cambios <span class=\"_ _0\"></span>en resultados. Los activos f<span class=\"_ _0\"></span>inancieros valorados a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en resultados se </span><span style=\"display:inherit;clear:left;\">reconocen <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d\"> </span>razonable, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>transacci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>cargan <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">resultados. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>inversiones se <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span>rechos a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _d\"> </span>vencido <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _8\"> </span>tra<span class=\"_ _0\"></span>nsferido <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _d\"> </span>sustancialmente <span class=\"_ _d\"> </span>todos <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ventajas </span><span style=\"display:inherit;clear:left;\">derivados de su titularidad. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>resultado<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>otros <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recibir </span><span style=\"display:inherit;clear:left;\">los cobros. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producirse <span class=\"_ _7\"></span>desembolsos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>primer <span class=\"_ _0\"></span>requerimiento, <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>razonable, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considere <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>robable<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">beneficio futuro una v<span class=\"_ _1\"></span>ez se res<span class=\"_ _1\"></span>uelva el arbitraje. <span class=\"_ _1\"></span>En todo c<span class=\"_ _1\"></span>aso, el activo f<span class=\"_ _1\"></span>inanciero se s<span class=\"_ _1\"></span>omete peri\u00f3dicamente <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">un an\u00e1lisis<span class=\"_ _0\"></span> de deterioro c<span class=\"_ _0\"></span>uando existe indicios <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el mismo no <span class=\"_ _0\"></span>puede ser <span class=\"_ _0\"></span>recuperado teniendo en c<span class=\"_ _0\"></span>uenta, </span><span style=\"display:inherit;clear:left;\">en todo caso, el riesgo del cliente. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>medidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registrar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _7\"></span>global. <span class=\"_ _7\"></span>Para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo ha realizado una elecci\u00f3n irrevocab<span class=\"_ _0\"></span>le en el momento del reconocimiento inicial para contabilizar toda la<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">inversi\u00f3n de capital a valor razonable con cambios en otro resultado global.</span><span style=\"display:inherit;clear:left;\">e)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a valor razonable con cambios en resultados </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>cumplen <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _d\"> </span>o <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _8\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global se <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iden a <span class=\"_ _1\"></span>valor razonable <span class=\"_ _1\"></span>con cambios en <span class=\"_ _1\"></span>resultados. Las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas y <span class=\"_ _1\"></span>ganancias realizadas <span class=\"_ _b\"></span>y </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _8\"> </span>realizadas <span class=\"_ _8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>va<span class=\"_ _7\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>categor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable con cambios en resultados se incluyen en la cuenta de resultados en el ejercicio<span class=\"_ _1\"></span> en que surgen.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__63": {
   "value": "<span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Activos financieros a coste amortizado </span></span><span style=\"display:inherit;clear:left;\">Las inversiones en instrumentos de deuda que se mantienen para e<span class=\"_ _0\"></span>l cobro de flujos de efectivo contractuales, </span><span style=\"display:inherit;clear:left;\">cuando esos <span class=\"_ _0\"></span>flujos de <span class=\"_ _0\"></span>efectivo representan s\u00f3lo pagos <span class=\"_ _0\"></span>de principal e i<span class=\"_ _0\"></span>ntereses se valoran <span class=\"_ _0\"></span>a coste amortiza<span class=\"_ _0\"></span>do<span class=\"_ _7\"></span>. </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>incluyen e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>corrientes, e<span class=\"_ _1\"></span>xcepto <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>ncimientos <span class=\"_ _b\"></span>superiores <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>balance </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasifican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>corrientes, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentren <span class=\"_ _b\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ciclo <span class=\"_ _b\"></span>normal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">del Grupo. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>categor\u00eda <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>fianzas <span class=\"_ _8\"></span>otorgadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>terceros. <span class=\"_ _6\"></span>Dic<span class=\"_ _0\"></span>hos <span class=\"_ _6\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">contabilizan <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>brar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>devengan i<span class=\"_ _1\"></span>ntereses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pl\u00edcita <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>nominal, <span class=\"_ _b\"></span>siempre <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto </span><span style=\"display:inherit;clear:left;\">de no actualizar financieramente los fl<span class=\"_ _0\"></span>ujos de efectivo no sea<span class=\"_ _1\"></span> significativo. La valoraci\u00f3n posterior, en su caso, </span><span style=\"display:inherit;clear:left;\">se contin\u00faa haciendo por su valor nominal.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__60": {
   "value": "<span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Activos financieros a valor razonable con cambios en otro resultado global </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cobro <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos </span><span style=\"display:inherit;clear:left;\">financieros, donde los fl<span class=\"_ _0\"></span>ujos de efectivo de los ac<span class=\"_ _0\"></span>tivos representan \u00fanicamente pagos de principal <span class=\"_ _0\"></span>e intereses, </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>miden <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>movimientos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">toman a tra<span class=\"_ _0\"></span>v\u00e9s de otro <span class=\"_ _0\"></span>resultado global, excepto por el <span class=\"_ _0\"></span>reconocimiento de ganancias o p\u00e9rdidas <span class=\"_ _0\"></span>por deterioro, </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambiarias <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _d\"> </span>en <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias. <span class=\"_ _8\"></span>Las </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>otro </span><span style=\"display:inherit;clear:left;\">resultado global. Cuando estos activos fi<span class=\"_ _0\"></span>nancieros se dan de baj<span class=\"_ _0\"></span>a contable los ajustes acumulados en el v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _1\"></span>neto, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>resultados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">y ganancias. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _b\"></span>razonables d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>inversiones <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>precios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compra <span class=\"_ _b\"></span>corrientes. Si <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado </span><span style=\"display:inherit;clear:left;\">para un ac<span class=\"_ _0\"></span>tivo financiero no es activo <span class=\"_ _0\"></span>(y para los t\u00edtulos que no <span class=\"_ _0\"></span>cotizan), el Grupo establece el <span class=\"_ _0\"></span>valor razonable </span><span style=\"display:inherit;clear:left;\">empleando <span class=\"_ _a\"> </span>t\u00e9cnicas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>incluyen <span class=\"_ _a\"> </span>el <span class=\"_ _f\"> </span>uso <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>transacciones <span class=\"_ _a\"> </span>libres <span class=\"_ _a\"> </span>recientes <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>partes </span><span style=\"display:inherit;clear:left;\">interesadas y debidamente informadas, referidas a otros instrumentos sustancialmente iguales y el an\u00e1lisis de </span><span style=\"display:inherit;clear:left;\">flujos de efectivo descontados. En caso de que ninguna de las t\u00e9cnicas menciona<span class=\"_ _0\"></span>das pueda ser utilizada para </span><span style=\"display:inherit;clear:left;\">estimar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">deterioro, si proceden. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"> </span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>categor\u00eda, <span class=\"_ _6\"></span>la <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elegido </span><span style=\"display:inherit;clear:left;\">presentar los beneficios y p\u00e9rd<span class=\"_ _1\"></span>idas del valor razonable de i<span class=\"_ _1\"></span>nstrumentos de patrimonio en otr<span class=\"_ _1\"></span>o resultado global.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>reclasificaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osterior <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">baja <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>(y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro) e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>instrumentos <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">patrimonio <span class=\"_ _0\"></span>valorados <span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>razonable con <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro resu<span class=\"_ _0\"></span>ltado globa<span class=\"_ _7\"></span>l no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e informan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>separado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">otros cambios en el valor razonable. </span><span style=\"display:inherit;clear:left;\">Los dividendos de dichas inversiones contin\u00faan siendo re<span class=\"_ _1\"></span>conocidos en p\u00e9rdidas y gananci<span class=\"_ _1\"></span>as cuando el Grupo </span><span style=\"display:inherit;clear:left;\">tiene derecho a recibir los pagos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__54": {
   "value": "<span style=\"display:inherit;clear:left;\">f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Deterioro </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>basadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida esperada en lugar de solamente las p\u00e9rdidas crediticias incurridas. </span><span style=\"display:inherit;clear:left;\">El Grupo aplica para sus cuentas de clientes, <span class=\"_ _1\"></span>cuentas a cobrar y otros activos, que <span class=\"_ _1\"></span>corresponden en su mayor </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>clientes <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>reconocida <span class=\"_\"> </span>solvencia <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_\"> </span>tiene <span class=\"_ _e\"> </span>amplia <span class=\"_\"> </span>experiencia, <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>enfoque <span class=\"_ _e\"> </span>simplificado, </span><span style=\"display:inherit;clear:left;\">reconociendo la p\u00e9rdida de cr\u00e9dito esperada para toda la vida de los activos.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_\"> </span>cuentas <span class=\"_ _e\"> </span>comerciales <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>cobrar <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>activos <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>contratos, <span class=\"_ _e\"> </span>siempre <span class=\"_\"> </span>que<span class=\"_ _1\"></span> <span class=\"_\"> </span>no <span class=\"_ _e\"> </span>contengan <span class=\"_ _e\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>componente </span><span style=\"display:inherit;clear:left;\">financiero <span class=\"_ _8\"> </span>significativo, <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>enfoque <span class=\"_ _8\"></span>simplificado, <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>requiere <span class=\"_ _d\"> </span>reconocer <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>asignaci\u00f3n <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida basada en e<span class=\"_ _1\"></span>l modelo <span class=\"_ _1\"></span>de p\u00e9rdida esperad<span class=\"_ _1\"></span>a en<span class=\"_ _0\"></span> toda <span class=\"_ _1\"></span>la vida del <span class=\"_ _1\"></span>activo en <span class=\"_ _1\"></span>cada fecha <span class=\"_ _1\"></span>de presentaci\u00f3n. El<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">modelo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>interna, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cl<span class=\"_ _0\"></span>ientes, <span class=\"_ _7\"></span>facto<span class=\"_ _0\"></span>res <span class=\"_ _6\"></span>externos </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>crediticias <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alificaciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>agencias, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>circunstancias </span><span style=\"display:inherit;clear:left;\">espec\u00edficas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _16\"></span>disponible <span class=\"_ _b\"></span>sobre <span class=\"_ _16\"></span>eventos <span class=\"_ _b\"></span>pasados, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>actuales </span><span style=\"display:inherit;clear:left;\">y elementos prospectivos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__65": {
   "value": "<span style=\"display:inherit;clear:left;\">2.12.<span class=\"ls0\"> Existencias </span></span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de existencias incluye el coste de plazas de aparcamiento destinadas a la venta. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>plazas <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>aparcamiento, <span class=\"_ _d\"> </span>destinadas <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>venta, <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>val<span class=\"_ _0\"></span>oran <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>inicialmente, <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">posteriormente, al menor entre el coste y el valor neto realizable<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__67": {
   "value": "<span style=\"display:inherit;clear:left;\">2.13.<span class=\"ls0\"> Efectivo y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>incluyen <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja, <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vista <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>r\u00e9dito </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">otras inversiones a corto pla<span class=\"_ _1\"></span>zo de gran liquidez con un vencimiento original de tres meses o menos<span class=\"_ _0\"></span>. </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>consolidado, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>elaborado <span class=\"_ _6\"></span>utilizando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _6\"></span>indirecto, <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">utilizan las siguientes expresiones:   </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Flujos de efectivo: entrada y salidas de dinero en efectivo y de sus equivalentes (nota 14). </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n: <span class=\"_ _7\"></span>pagos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>bros <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>ordinarias <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tras </span><span style=\"display:inherit;clear:left;\">actividades que no puedan ser calificadas como de inversi\u00f3n o financiaci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inversi\u00f3n: <span class=\"_ _0\"></span>pagos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cobros <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>origen <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>adquisiciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>enajenaciones <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">activos no corrientes. </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n: <span class=\"_ _d\"> </span>actividades <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>producen <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>tama\u00f1o <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto y de los pasivos que no forman parte de las <span class=\"_ _1\"></span>actividades de explotaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__66": {
   "value": "<span style=\"display:inherit;clear:left;\">2.13.<span class=\"ls0\"> Efectivo y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>incluyen <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja, <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vista <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>r\u00e9dito </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">otras inversiones a corto pla<span class=\"_ _1\"></span>zo de gran liquidez con un vencimiento original de tres meses o menos<span class=\"_ _0\"></span>. </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>consolidado, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>elaborado <span class=\"_ _6\"></span>utilizando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _6\"></span>indirecto, <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">utilizan las siguientes expresiones:   </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Flujos de efectivo: entrada y salidas de dinero en efectivo y de sus equivalentes (nota 14). </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n: <span class=\"_ _7\"></span>pagos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>bros <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>ordinarias <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tras </span><span style=\"display:inherit;clear:left;\">actividades que no puedan ser calificadas como de inversi\u00f3n o financiaci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inversi\u00f3n: <span class=\"_ _0\"></span>pagos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cobros <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>origen <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>adquisiciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>enajenaciones <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">activos no corrientes. </span><span style=\"display:inherit;clear:left;\">- <span class=\"_ _17\"> </span>Actividades <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n: <span class=\"_ _d\"> </span>actividades <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>producen <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>tama\u00f1o <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto y de los pasivos que no forman parte de las <span class=\"_ _1\"></span>actividades de explotaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__69": {
   "value": "<span style=\"display:inherit;clear:left;\">2.14.<span class=\"ls0\"> Capital social </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _0\"></span>social<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>rep<span class=\"_ _0\"></span>resentado <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>totalidad <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>acciones <span class=\"_ _6\"></span>ordinarias <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>clasifican <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_\"> </span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _e\"> </span>incrementales <span class=\"_\"> </span>dir<span class=\"_ _1\"></span>ectamente <span class=\"_ _e\"> </span>atribuibles <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>nuevas <span class=\"_\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>presentan <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto como una deducci\u00f3n, neta del correspondiente efecto fiscal, de los ingresos obtenidos<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _e\"> </span>cualquier <span class=\"_ _d\"> </span>entidad <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _d\"> </span>adquiere <span class=\"_ _e\"> </span>acciones <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _e\"> </span>(acciones <span class=\"_ _d\"> </span>propias), <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">contraprestaci\u00f3n pagada, incluido cualquier co<span class=\"_ _1\"></span>ste incrementa<span class=\"_ _0\"></span>l directamente atribuible (neto de impuest<span class=\"_ _1\"></span>o sobre </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _e\"> </span>ga<span class=\"_ _1\"></span>nancias) <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>deduce <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _d\"> </span>atribuible <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>ccionistas <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _e\"> </span>h<span class=\"_ _1\"></span>asta <span class=\"_ _d\"> </span>su </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n, <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>nuevo <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>enajenaci\u00f3n. <span class=\"_ _e\"> </span>Cuando <span class=\"_ _e\"> </span>estas <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>venden <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>vuelven <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>emitir<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">posteriormente, cualquier importe <span class=\"_ _1\"></span>recibido, neto de cualq<span class=\"_ _1\"></span>uier coste incremental de <span class=\"_ _1\"></span>la transacci\u00f3n d<span class=\"_ _0\"></span>irectamente </span><span style=\"display:inherit;clear:left;\">atribuible <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>rrespondientes <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias, <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>neto </span><span style=\"display:inherit;clear:left;\">atribuible a los accionistas de la Sociedad Dominante.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__68": {
   "value": "<span style=\"display:inherit;clear:left;\">2.14.<span class=\"ls0\"> Capital social </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _0\"></span>social<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>rep<span class=\"_ _0\"></span>resentado <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>totalidad <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>acciones <span class=\"_ _6\"></span>ordinarias <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>clasifican <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_\"> </span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _e\"> </span>incrementales <span class=\"_\"> </span>dir<span class=\"_ _1\"></span>ectamente <span class=\"_ _e\"> </span>atribuibles <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>nuevas <span class=\"_\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>presentan <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto como una deducci\u00f3n, neta del correspondiente efecto fiscal, de los ingresos obtenidos<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _e\"> </span>cualquier <span class=\"_ _d\"> </span>entidad <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _d\"> </span>adquiere <span class=\"_ _e\"> </span>acciones <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante <span class=\"_ _e\"> </span>(acciones <span class=\"_ _d\"> </span>propias), <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">contraprestaci\u00f3n pagada, incluido cualquier co<span class=\"_ _1\"></span>ste incrementa<span class=\"_ _0\"></span>l directamente atribuible (neto de impuest<span class=\"_ _1\"></span>o sobre </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _e\"> </span>ga<span class=\"_ _1\"></span>nancias) <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>deduce <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _d\"> </span>atribuible <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>ccionistas <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _e\"> </span>h<span class=\"_ _1\"></span>asta <span class=\"_ _d\"> </span>su </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n, <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>nuevo <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>enajenaci\u00f3n. <span class=\"_ _e\"> </span>Cuando <span class=\"_ _e\"> </span>estas <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>venden <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>vuelven <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>emitir<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">posteriormente, cualquier importe <span class=\"_ _1\"></span>recibido, neto de cualq<span class=\"_ _1\"></span>uier coste incremental de <span class=\"_ _1\"></span>la transacci\u00f3n d<span class=\"_ _0\"></span>irectamente </span><span style=\"display:inherit;clear:left;\">atribuible <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>rrespondientes <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias, <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>incluye <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>neto </span><span style=\"display:inherit;clear:left;\">atribuible a los accionistas de la Sociedad Dominante.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__70": {
   "value": "<span style=\"display:inherit;clear:left;\">2.15.<span class=\"ls0\"> Subvenciones </span></span><span style=\"display:inherit;clear:left;\">Las subvenciones r<span class=\"_ _1\"></span>ecibidas de<span class=\"_ _1\"></span> las Admi<span class=\"_ _1\"></span>nistraciones P\u00fablicas se re<span class=\"_ _1\"></span>conocen por <span class=\"_ _1\"></span>su valor <span class=\"_ _b\"></span>ra<span class=\"_ _0\"></span>zonable <span class=\"_ _1\"></span>cuando ha<span class=\"_ _1\"></span>y </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _8\"> </span>seguridad <span class=\"_ _d\"> </span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ubvenci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>cobrar\u00e1 <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>cumplir\u00e1 <span class=\"_ _d\"> </span>con <span class=\"_ _8\"></span>todas <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>condiciones </span><span style=\"display:inherit;clear:left;\">establecidas. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>subvenciones <span class=\"_ _6\"></span>o<span class=\"_ _0\"></span>ficiales <span class=\"_ _6\"></span>relacionadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>costes <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>difieren <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados </span><span style=\"display:inherit;clear:left;\">durante el per\u00edodo necesario para correlacionarlas con los co<span class=\"_ _1\"></span>stes que pretenden compensar.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Las subvenciones oficiales relacionadas con la adquisici\u00f3n de inmovilizado material se incluyen en pasivos no </span><span style=\"display:inherit;clear:left;\">corrientes como subvenciones oficiale<span class=\"_ _1\"></span>s diferidas y se abonan a<span class=\"_ _1\"></span> la cuenta de resultados <span class=\"_ _1\"></span>seg\u00fan el m\u00e9todo lineal<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">durante las vidas esperadas de los correspondientes activos. </span><span style=\"display:inherit;clear:left;\">Los importes recibidos como subvenciones para <span class=\"_ _1\"></span>proyectos de investigaci\u00f3n y desarrollo se<span class=\"_ _1\"></span> aplican a la cuenta </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _e\"> </span>resu<span class=\"_ _1\"></span>ltados <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>criterio <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>reconocimiento <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>re<span class=\"_ _1\"></span>sultados <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">investigaci\u00f3n y desarrollo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__73": {
   "value": "<span style=\"display:inherit;clear:left;\">2.16.<span class=\"ls0\"> Pasivos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Pasivos financieros a coste amortizado (Deuda financiera) </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n </span><span style=\"display:inherit;clear:left;\">incurridos. <span class=\"_ _6\"></span>Posteriormente, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>am<span class=\"_ _0\"></span>ortizado. <span class=\"_ _7\"></span>Cual<span class=\"_ _0\"></span>quier <span class=\"_ _6\"></span>diferencia </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenidos <span class=\"_ _7\"></span>(netos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reco<span class=\"_ _7\"></span>noce <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s e<span class=\"_ _0\"></span>fectivo. L<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>comisiones </span><span style=\"display:inherit;clear:left;\">abonadas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>obtenci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>pr\u00e9s<span class=\"_ _0\"></span>tamos <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconocen <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"> </span>pr\u00e9stamo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>probable q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>vaya <span class=\"_ _7\"></span>a disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, </span><span style=\"display:inherit;clear:left;\">las c<span class=\"_ _1\"></span>omisiones <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>difieren <span class=\"_ _b\"></span>hasta que <span class=\"_ _b\"></span>se produ<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>la d<span class=\"_ _1\"></span>isposici\u00f3n. <span class=\"_ _b\"></span>En la <span class=\"_ _b\"></span>medida en <span class=\"_ _b\"></span>que no <span class=\"_ _b\"></span>exista <span class=\"_ _1\"></span>evidencia <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea p<span class=\"_ _0\"></span>robable que se <span class=\"_ _0\"></span>vaya a <span class=\"_ _0\"></span>disponer de <span class=\"_ _0\"></span>todo o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la l\u00ednea <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la comisi\u00f3n <span class=\"_ _0\"></span>se capitaliza co<span class=\"_ _0\"></span>mo un </span><span style=\"display:inherit;clear:left;\">pago <span class=\"_ _6\"></span>anticipado <span class=\"_ _8\"></span>por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>liquidez <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>amortiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>refiere <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>isponibilidad <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _6\"></span>financiera <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>elimina <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>especificada <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">haya pagado, cancelado o<span class=\"_ _0\"></span> expirado. La diferencia <span class=\"_ _0\"></span>entre el importe en libros <span class=\"_ _0\"></span>de un pasivo financiero que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">cancelado o cedido <span class=\"_ _0\"></span>a otra parte y la contraprestaci\u00f3n <span class=\"_ _0\"></span>pagada, incluyendo cualquier activo ced<span class=\"_ _7\"></span>ido diferente del </span><span style=\"display:inherit;clear:left;\">efectivo o pasivo asumido, se reconoce en el resultado del ejercicio como otros ingresos o <span class=\"_ _1\"></span>gastos financieros. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La d<span class=\"_ _1\"></span>euda fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifica como<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>sivos c<span class=\"_ _1\"></span>orrientes a<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l Grup<span class=\"_ _1\"></span>o tenga<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span> derecho <span class=\"_ _b\"></span>incondicional </span><span style=\"display:inherit;clear:left;\">a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Pasivos financieros a valor razonable con cambios en re<span class=\"_ _1\"></span>sultados </span></span><span style=\"display:inherit;clear:left;\">Son <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>adquieren <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>prop\u00f3sito <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>venderlos e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>corto <span class=\"_ _7\"></span>plazo. L<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>consi<span class=\"_ _0\"></span>deran </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>categor\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>ser <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>est\u00e9n <span class=\"_ _b\"></span>designados <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cobertura<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>2.2<span class=\"_ _0\"></span>2). <span class=\"_ _b\"></span>Estos <span class=\"_ _b\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora<span class=\"_ _0\"></span>n, <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nicial <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>raciones p<span class=\"_ _0\"></span>osteriores, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable, </span><span style=\"display:inherit;clear:left;\">imputando los <span class=\"_ _b\"></span>cambios que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produzcan en <span class=\"_ _b\"></span>dicho valor <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>la Cuenta <span class=\"_ _1\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y <span class=\"_ _b\"></span>ganancias consolidada <span class=\"_ _1\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__72": {
   "value": "<span style=\"display:inherit;clear:left;\">2.16.<span class=\"ls0\"> Pasivos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Pasivos financieros a coste amortizado (Deuda financiera) </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n </span><span style=\"display:inherit;clear:left;\">incurridos. <span class=\"_ _6\"></span>Posteriormente, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>am<span class=\"_ _0\"></span>ortizado. <span class=\"_ _7\"></span>Cual<span class=\"_ _0\"></span>quier <span class=\"_ _6\"></span>diferencia </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenidos <span class=\"_ _7\"></span>(netos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reco<span class=\"_ _7\"></span>noce <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s e<span class=\"_ _0\"></span>fectivo. L<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>comisiones </span><span style=\"display:inherit;clear:left;\">abonadas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>obtenci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>pr\u00e9s<span class=\"_ _0\"></span>tamos <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconocen <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"> </span>pr\u00e9stamo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>probable q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>vaya <span class=\"_ _7\"></span>a disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, </span><span style=\"display:inherit;clear:left;\">las c<span class=\"_ _1\"></span>omisiones <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>difieren <span class=\"_ _b\"></span>hasta que <span class=\"_ _b\"></span>se produ<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>la d<span class=\"_ _1\"></span>isposici\u00f3n. <span class=\"_ _b\"></span>En la <span class=\"_ _b\"></span>medida en <span class=\"_ _b\"></span>que no <span class=\"_ _b\"></span>exista <span class=\"_ _1\"></span>evidencia <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea p<span class=\"_ _0\"></span>robable que se <span class=\"_ _0\"></span>vaya a <span class=\"_ _0\"></span>disponer de <span class=\"_ _0\"></span>todo o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la l\u00ednea <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la comisi\u00f3n <span class=\"_ _0\"></span>se capitaliza co<span class=\"_ _0\"></span>mo un </span><span style=\"display:inherit;clear:left;\">pago <span class=\"_ _6\"></span>anticipado <span class=\"_ _8\"></span>por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>liquidez <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>amortiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>refiere <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>isponibilidad <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _6\"></span>financiera <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>elimina <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>especificada <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">haya pagado, cancelado o<span class=\"_ _0\"></span> expirado. La diferencia <span class=\"_ _0\"></span>entre el importe en libros <span class=\"_ _0\"></span>de un pasivo financiero que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">cancelado o cedido <span class=\"_ _0\"></span>a otra parte y la contraprestaci\u00f3n <span class=\"_ _0\"></span>pagada, incluyendo cualquier activo ced<span class=\"_ _7\"></span>ido diferente del </span><span style=\"display:inherit;clear:left;\">efectivo o pasivo asumido, se reconoce en el resultado del ejercicio como otros ingresos o <span class=\"_ _1\"></span>gastos financieros. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La d<span class=\"_ _1\"></span>euda fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifica como<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>sivos c<span class=\"_ _1\"></span>orrientes a<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l Grup<span class=\"_ _1\"></span>o tenga<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span> derecho <span class=\"_ _b\"></span>incondicional </span><span style=\"display:inherit;clear:left;\">a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Pasivos financieros a valor razonable con cambios en re<span class=\"_ _1\"></span>sultados </span></span><span style=\"display:inherit;clear:left;\">Son <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>adquieren <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>prop\u00f3sito <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>venderlos e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>corto <span class=\"_ _7\"></span>plazo. L<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>consi<span class=\"_ _0\"></span>deran </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>categor\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>ser <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>est\u00e9n <span class=\"_ _b\"></span>designados <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cobertura<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>2.2<span class=\"_ _0\"></span>2). <span class=\"_ _b\"></span>Estos <span class=\"_ _b\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora<span class=\"_ _0\"></span>n, <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nicial <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>raciones p<span class=\"_ _0\"></span>osteriores, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable, </span><span style=\"display:inherit;clear:left;\">imputando los <span class=\"_ _b\"></span>cambios que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produzcan en <span class=\"_ _b\"></span>dicho valor <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>la Cuenta <span class=\"_ _1\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y <span class=\"_ _b\"></span>ganancias consolidada <span class=\"_ _1\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__71": {
   "value": "<span style=\"display:inherit;clear:left;\">2.16.<span class=\"ls0\"> Pasivos financieros<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Pasivos financieros a coste amortizado (Deuda financiera) </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>financiera <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconoce <span class=\"_ _8\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n </span><span style=\"display:inherit;clear:left;\">incurridos. <span class=\"_ _6\"></span>Posteriormente, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>am<span class=\"_ _0\"></span>ortizado. <span class=\"_ _7\"></span>Cual<span class=\"_ _0\"></span>quier <span class=\"_ _6\"></span>diferencia </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenidos <span class=\"_ _7\"></span>(netos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reco<span class=\"_ _7\"></span>noce <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s e<span class=\"_ _0\"></span>fectivo. L<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>comisiones </span><span style=\"display:inherit;clear:left;\">abonadas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>obtenci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>pr\u00e9s<span class=\"_ _0\"></span>tamos <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>reconocen <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _8\"> </span>pr\u00e9stamo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>probable q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>vaya <span class=\"_ _7\"></span>a disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, </span><span style=\"display:inherit;clear:left;\">las c<span class=\"_ _1\"></span>omisiones <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>difieren <span class=\"_ _b\"></span>hasta que <span class=\"_ _b\"></span>se produ<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>la d<span class=\"_ _1\"></span>isposici\u00f3n. <span class=\"_ _b\"></span>En la <span class=\"_ _b\"></span>medida en <span class=\"_ _b\"></span>que no <span class=\"_ _b\"></span>exista <span class=\"_ _1\"></span>evidencia <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea p<span class=\"_ _0\"></span>robable que se <span class=\"_ _0\"></span>vaya a <span class=\"_ _0\"></span>disponer de <span class=\"_ _0\"></span>todo o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la l\u00ednea <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la comisi\u00f3n <span class=\"_ _0\"></span>se capitaliza co<span class=\"_ _0\"></span>mo un </span><span style=\"display:inherit;clear:left;\">pago <span class=\"_ _6\"></span>anticipado <span class=\"_ _8\"></span>por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>liquidez <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>amortiza <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>refiere <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>isponibilidad <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>deuda <span class=\"_ _6\"></span>financiera <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>elimina <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>especificada <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">haya pagado, cancelado o<span class=\"_ _0\"></span> expirado. La diferencia <span class=\"_ _0\"></span>entre el importe en libros <span class=\"_ _0\"></span>de un pasivo financiero que se <span class=\"_ _0\"></span>ha </span><span style=\"display:inherit;clear:left;\">cancelado o cedido <span class=\"_ _0\"></span>a otra parte y la contraprestaci\u00f3n <span class=\"_ _0\"></span>pagada, incluyendo cualquier activo ced<span class=\"_ _7\"></span>ido diferente del </span><span style=\"display:inherit;clear:left;\">efectivo o pasivo asumido, se reconoce en el resultado del ejercicio como otros ingresos o <span class=\"_ _1\"></span>gastos financieros. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La d<span class=\"_ _1\"></span>euda fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifica como<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>sivos c<span class=\"_ _1\"></span>orrientes a<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>enos qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l Grup<span class=\"_ _1\"></span>o tenga<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span> derecho <span class=\"_ _b\"></span>incondicional </span><span style=\"display:inherit;clear:left;\">a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Pasivos financieros a valor razonable con cambios en re<span class=\"_ _1\"></span>sultados </span></span><span style=\"display:inherit;clear:left;\">Son <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>adquieren <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>prop\u00f3sito <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>venderlos e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>corto <span class=\"_ _7\"></span>plazo. L<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>consi<span class=\"_ _0\"></span>deran </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>categor\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>ser <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>est\u00e9n <span class=\"_ _b\"></span>designados <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cobertura<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>2.2<span class=\"_ _0\"></span>2). <span class=\"_ _b\"></span>Estos <span class=\"_ _b\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora<span class=\"_ _0\"></span>n, <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nicial <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>raciones p<span class=\"_ _0\"></span>osteriores, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable, </span><span style=\"display:inherit;clear:left;\">imputando los <span class=\"_ _b\"></span>cambios que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produzcan en <span class=\"_ _b\"></span>dicho valor <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>la Cuenta <span class=\"_ _1\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y <span class=\"_ _b\"></span>ganancias consolidada <span class=\"_ _1\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__77": {
   "value": "<span style=\"display:inherit;clear:left;\">2.17.<span class=\"ls0\"> Impuestos corrientes y<span class=\"_ _0\"></span> diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>gas<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>comprende <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>impuesto <span class=\"_ _8\"></span>corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>diferido. <span class=\"_ _d\"> </span>Los </span><span style=\"display:inherit;clear:left;\">impuestos se <span class=\"_ _1\"></span>reconocen en <span class=\"_ _1\"></span>el resultado, e<span class=\"_ _1\"></span>xcepto en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>estos se <span class=\"_ _1\"></span>refieran a partidas reconocidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>otro re<span class=\"_ _1\"></span>sultado <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>el pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _b\"></span>neto<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span><span class=\"ls0\">En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>impuesto tambi\u00e9n <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>reconoce </span></span></span><span style=\"display:inherit;clear:left;\">en el otro resultado global o directamente en patrimonio neto, respectivamente.  </span><span style=\"display:inherit;clear:left;\">El gasto <span class=\"_ _0\"></span>por impuesto c<span class=\"_ _0\"></span>orriente se calcula <span class=\"_ _0\"></span>en base a <span class=\"_ _0\"></span>las leyes fiscales <span class=\"_ _0\"></span>aprobadas o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse a la </span><span style=\"display:inherit;clear:left;\">fecha de balance en los pa\u00edses en los que operan sus dependientes y asociadas y generan resultados sujetos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>impuestos. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osiciones <span class=\"_ _7\"></span>tomadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>declaraciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>impuestos </span><span style=\"display:inherit;clear:left;\">respecto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>situaciones <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _8\"></span>fiscal <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>icable <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>interpretaci\u00f3n, <span class=\"_ _6\"></span>y, <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>caso </span><span style=\"display:inherit;clear:left;\">necesario, establece provisiones en funci\u00f3n de las cantidades que se espera pagar a las autoridades fiscales. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pasivo, <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diferencias <span class=\"_ _7\"></span>temporarias </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>surgen <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bases <span class=\"_ _7\"></span>fiscales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _b\"></span>Sin <span class=\"_ _1\"></span>embargo, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los i<span class=\"_ _1\"></span>mpuestos di<span class=\"_ _1\"></span>feridos <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>del re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>activo </span><span style=\"display:inherit;clear:left;\">en una transacci\u00f3n distinta de<span class=\"_ _1\"></span> una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que en el momento de la<span class=\"_ _1\"></span> transacci\u00f3n no afecta ni<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>contable <span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _6\"></span>fiscal, <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontabiliza.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>ferido <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determina </span><span style=\"display:inherit;clear:left;\">usando <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>impositivos <span class=\"_ _7\"></span>aprobados <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>punto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aprobarse <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _0\"></span>aplicar </span><span style=\"display:inherit;clear:left;\">cuando el correspondiente activo por impuesto diferido se realice o el pasivo por impuesto diferido se liquide.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los activos<span class=\"_ _0\"></span> por im<span class=\"_ _0\"></span>puestos diferidos se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>en que <span class=\"_ _0\"></span>es probable <span class=\"_ _0\"></span>que vaya a <span class=\"_ _0\"></span>disponerse de </span><span style=\"display:inherit;clear:left;\">beneficios fiscales futuros con los que poder compensar las <span class=\"_ _1\"></span>diferencias temporarias.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se reconocen pasivos <span class=\"ls8\">por</span> impuestos diferidos <span class=\"_ _1\"></span>sobre las diferencias temporarias que surgen en inversiones en </span><span style=\"display:inherit;clear:left;\">dependientes, asociadas y<span class=\"_ _0\"></span> negocios conjuntos, excepto en aquellos casos<span class=\"_ _0\"></span> en que el Grupo pueda controlar la </span><span style=\"display:inherit;clear:left;\">fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>revertir\u00e1n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sea <span class=\"_ _7\"></span>pr<span class=\"_ _1\"></span>obable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>vayan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>revertir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>futuro </span><span style=\"display:inherit;clear:left;\">previsible. </span><span style=\"display:inherit;clear:left;\">Los activos por impuestos diferidos y los pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos se compensan si, y solo si, existe un  </span><span style=\"display:inherit;clear:left;\">derecho legalmente reconocido de <span class=\"_ _1\"></span>compensar los activos po<span class=\"_ _1\"></span>r impuesto corriente con los pa<span class=\"_ _1\"></span>sivos por impuesto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>derivan <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">impuesto <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _b\"></span>correspondientes a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>misma a<span class=\"_ _1\"></span>utoridad <span class=\"_ _1\"></span>fiscal, <span class=\"_ _b\"></span>que r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>caen <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>misma <span class=\"_ _b\"></span>entidad </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pretenden <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivos </span><span style=\"display:inherit;clear:left;\">fiscales corrientes por su importe neto. </span><span style=\"display:inherit;clear:left;\">Pilar Dos </span><span style=\"display:inherit;clear:left;\">El 20 de diciembre de 2021, la OCDE public\u00f3 las Normas Modelo relativas a Pil<span class=\"_ _1\"></span>ar Dos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas es<span class=\"_ _0\"></span>tablecen un <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>de Im<span class=\"_ _0\"></span>puesto Complementario qu<span class=\"_ _0\"></span>e hace <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo efectivo <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">tributaci\u00f3n alcance el 15% en aquellas jurisdicciones donde est\u00e9n presentes los grupos multinacionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB <span class=\"_ _7\"></span>public\u00f3 <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aclarar <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tratamiento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable </span><span style=\"display:inherit;clear:left;\">derivado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la l<span class=\"_ _1\"></span>egislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>o s<span class=\"_ _1\"></span>ustancialmente <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>correspondiente <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _b\"></span>Dicha </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n establece lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Una <span class=\"_ _e\"> </span>excepci\u00f3n <span class=\"_\"> </span>temporal <span class=\"_ _e\"> </span>obligatoria <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>contabilizaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_\"> </span>impuestos <span class=\"_\"> </span>diferidos <span class=\"_ _e\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span></span><span style=\"display:inherit;clear:left;\">implementaci\u00f3n de Pilar Dos. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>El <span class=\"_ _f\"> </span>registro <span class=\"_ _f\"> </span>individualizado <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Impuesto <span class=\"_ _f\"> </span>Complementario <span class=\"_ _f\"> </span>corriente <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>caso, <span class=\"_ _f\"> </span>surja <span class=\"_ _f\"> </span>como </span></span><span style=\"display:inherit;clear:left;\">consecuencia de Pilar Dos, una vez la legislaci\u00f3n sea efectiva. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Respecto de aquellos eje<span class=\"_ _0\"></span>rcicios en que la citada legislaci\u00f3n a\u00fan no sea e<span class=\"_ _0\"></span>fectiva, desgloses cualitativos y </span></span><span style=\"display:inherit;clear:left;\">cuantitativos que permitan a los u<span class=\"_ _1\"></span>suarios comprender la exposici\u00f3n de las<span class=\"_ _1\"></span> entidades a los impuestos <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">puedan surgir de Pilar Dos y/o el progreso de la entidad en su implementaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _0\"></span>obligatoria <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>e </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>revelar <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _b\"></span>dado </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>Dos <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>efectiva <span class=\"_ _7\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo no ha registrado la correspondiente exposici\u00f3n al Impuesto Complementario corriente derivado de Pilar </span><span style=\"display:inherit;clear:left;\">Dos. </span><span style=\"display:inherit;clear:left;\">En la Nota <span class=\"lsf\">26<span class=\"_ _0\"></span></span> se proporciona la informaci\u00f3n requerida por la NIC 12 so<span class=\"_ _0\"></span>bre la exposici\u00f3n que el Grupo anticipa </span><span style=\"display:inherit;clear:left;\">derivada de esta nueva regulaci\u00f3n una vez entre en vigor.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__76": {
   "value": "<span style=\"display:inherit;clear:left;\">2.17.<span class=\"ls0\"> Impuestos corrientes y<span class=\"_ _0\"></span> diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>gas<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>comprende <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>impuesto <span class=\"_ _8\"></span>corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>diferido. <span class=\"_ _d\"> </span>Los </span><span style=\"display:inherit;clear:left;\">impuestos se <span class=\"_ _1\"></span>reconocen en <span class=\"_ _1\"></span>el resultado, e<span class=\"_ _1\"></span>xcepto en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>estos se <span class=\"_ _1\"></span>refieran a partidas reconocidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>otro re<span class=\"_ _1\"></span>sultado <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>el pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _b\"></span>neto<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span><span class=\"ls0\">En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>impuesto tambi\u00e9n <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>reconoce </span></span></span><span style=\"display:inherit;clear:left;\">en el otro resultado global o directamente en patrimonio neto, respectivamente.  </span><span style=\"display:inherit;clear:left;\">El gasto <span class=\"_ _0\"></span>por impuesto c<span class=\"_ _0\"></span>orriente se calcula <span class=\"_ _0\"></span>en base a <span class=\"_ _0\"></span>las leyes fiscales <span class=\"_ _0\"></span>aprobadas o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse a la </span><span style=\"display:inherit;clear:left;\">fecha de balance en los pa\u00edses en los que operan sus dependientes y asociadas y generan resultados sujetos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>impuestos. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osiciones <span class=\"_ _7\"></span>tomadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>declaraciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>impuestos </span><span style=\"display:inherit;clear:left;\">respecto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>situaciones <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _8\"></span>fiscal <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>icable <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>interpretaci\u00f3n, <span class=\"_ _6\"></span>y, <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>caso </span><span style=\"display:inherit;clear:left;\">necesario, establece provisiones en funci\u00f3n de las cantidades que se espera pagar a las autoridades fiscales. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pasivo, <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diferencias <span class=\"_ _7\"></span>temporarias </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>surgen <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bases <span class=\"_ _7\"></span>fiscales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _b\"></span>Sin <span class=\"_ _1\"></span>embargo, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los i<span class=\"_ _1\"></span>mpuestos di<span class=\"_ _1\"></span>feridos <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>del re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>activo </span><span style=\"display:inherit;clear:left;\">en una transacci\u00f3n distinta de<span class=\"_ _1\"></span> una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que en el momento de la<span class=\"_ _1\"></span> transacci\u00f3n no afecta ni<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>contable <span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _6\"></span>fiscal, <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontabiliza.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>ferido <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determina </span><span style=\"display:inherit;clear:left;\">usando <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>impositivos <span class=\"_ _7\"></span>aprobados <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>punto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aprobarse <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _0\"></span>aplicar </span><span style=\"display:inherit;clear:left;\">cuando el correspondiente activo por impuesto diferido se realice o el pasivo por impuesto diferido se liquide.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los activos<span class=\"_ _0\"></span> por im<span class=\"_ _0\"></span>puestos diferidos se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>en que <span class=\"_ _0\"></span>es probable <span class=\"_ _0\"></span>que vaya a <span class=\"_ _0\"></span>disponerse de </span><span style=\"display:inherit;clear:left;\">beneficios fiscales futuros con los que poder compensar las <span class=\"_ _1\"></span>diferencias temporarias.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se reconocen pasivos <span class=\"ls8\">por</span> impuestos diferidos <span class=\"_ _1\"></span>sobre las diferencias temporarias que surgen en inversiones en </span><span style=\"display:inherit;clear:left;\">dependientes, asociadas y<span class=\"_ _0\"></span> negocios conjuntos, excepto en aquellos casos<span class=\"_ _0\"></span> en que el Grupo pueda controlar la </span><span style=\"display:inherit;clear:left;\">fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>revertir\u00e1n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sea <span class=\"_ _7\"></span>pr<span class=\"_ _1\"></span>obable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>vayan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>revertir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>futuro </span><span style=\"display:inherit;clear:left;\">previsible. </span><span style=\"display:inherit;clear:left;\">Los activos por impuestos diferidos y los pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos se compensan si, y solo si, existe un  </span><span style=\"display:inherit;clear:left;\">derecho legalmente reconocido de <span class=\"_ _1\"></span>compensar los activos po<span class=\"_ _1\"></span>r impuesto corriente con los pa<span class=\"_ _1\"></span>sivos por impuesto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>derivan <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">impuesto <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _b\"></span>correspondientes a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>misma a<span class=\"_ _1\"></span>utoridad <span class=\"_ _1\"></span>fiscal, <span class=\"_ _b\"></span>que r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>caen <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>misma <span class=\"_ _b\"></span>entidad </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pretenden <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivos </span><span style=\"display:inherit;clear:left;\">fiscales corrientes por su importe neto. </span><span style=\"display:inherit;clear:left;\">Pilar Dos </span><span style=\"display:inherit;clear:left;\">El 20 de diciembre de 2021, la OCDE public\u00f3 las Normas Modelo relativas a Pil<span class=\"_ _1\"></span>ar Dos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas es<span class=\"_ _0\"></span>tablecen un <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>de Im<span class=\"_ _0\"></span>puesto Complementario qu<span class=\"_ _0\"></span>e hace <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo efectivo <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">tributaci\u00f3n alcance el 15% en aquellas jurisdicciones donde est\u00e9n presentes los grupos multinacionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB <span class=\"_ _7\"></span>public\u00f3 <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aclarar <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tratamiento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable </span><span style=\"display:inherit;clear:left;\">derivado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la l<span class=\"_ _1\"></span>egislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>o s<span class=\"_ _1\"></span>ustancialmente <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>correspondiente <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _b\"></span>Dicha </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n establece lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Una <span class=\"_ _e\"> </span>excepci\u00f3n <span class=\"_\"> </span>temporal <span class=\"_ _e\"> </span>obligatoria <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>contabilizaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_\"> </span>impuestos <span class=\"_\"> </span>diferidos <span class=\"_ _e\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span></span><span style=\"display:inherit;clear:left;\">implementaci\u00f3n de Pilar Dos. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>El <span class=\"_ _f\"> </span>registro <span class=\"_ _f\"> </span>individualizado <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Impuesto <span class=\"_ _f\"> </span>Complementario <span class=\"_ _f\"> </span>corriente <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>caso, <span class=\"_ _f\"> </span>surja <span class=\"_ _f\"> </span>como </span></span><span style=\"display:inherit;clear:left;\">consecuencia de Pilar Dos, una vez la legislaci\u00f3n sea efectiva. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Respecto de aquellos eje<span class=\"_ _0\"></span>rcicios en que la citada legislaci\u00f3n a\u00fan no sea e<span class=\"_ _0\"></span>fectiva, desgloses cualitativos y </span></span><span style=\"display:inherit;clear:left;\">cuantitativos que permitan a los u<span class=\"_ _1\"></span>suarios comprender la exposici\u00f3n de las<span class=\"_ _1\"></span> entidades a los impuestos <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">puedan surgir de Pilar Dos y/o el progreso de la entidad en su implementaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _0\"></span>obligatoria <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>e </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>revelar <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _b\"></span>dado </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>Dos <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>efectiva <span class=\"_ _7\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo no ha registrado la correspondiente exposici\u00f3n al Impuesto Complementario corriente derivado de Pilar </span><span style=\"display:inherit;clear:left;\">Dos. </span><span style=\"display:inherit;clear:left;\">En la Nota <span class=\"lsf\">26<span class=\"_ _0\"></span></span> se proporciona la informaci\u00f3n requerida por la NIC 12 so<span class=\"_ _0\"></span>bre la exposici\u00f3n que el Grupo anticipa </span><span style=\"display:inherit;clear:left;\">derivada de esta nueva regulaci\u00f3n una vez entre en vigor.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__75": {
   "value": "<span style=\"display:inherit;clear:left;\">2.17.<span class=\"ls0\"> Impuestos corrientes y<span class=\"_ _0\"></span> diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>gas<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>comprende <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>impuesto <span class=\"_ _8\"></span>corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>diferido. <span class=\"_ _d\"> </span>Los </span><span style=\"display:inherit;clear:left;\">impuestos se <span class=\"_ _1\"></span>reconocen en <span class=\"_ _1\"></span>el resultado, e<span class=\"_ _1\"></span>xcepto en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>estos se <span class=\"_ _1\"></span>refieran a partidas reconocidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>otro re<span class=\"_ _1\"></span>sultado <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>el pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _b\"></span>neto<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span><span class=\"ls0\">En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>impuesto tambi\u00e9n <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>reconoce </span></span></span><span style=\"display:inherit;clear:left;\">en el otro resultado global o directamente en patrimonio neto, respectivamente.  </span><span style=\"display:inherit;clear:left;\">El gasto <span class=\"_ _0\"></span>por impuesto c<span class=\"_ _0\"></span>orriente se calcula <span class=\"_ _0\"></span>en base a <span class=\"_ _0\"></span>las leyes fiscales <span class=\"_ _0\"></span>aprobadas o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse a la </span><span style=\"display:inherit;clear:left;\">fecha de balance en los pa\u00edses en los que operan sus dependientes y asociadas y generan resultados sujetos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>impuestos. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osiciones <span class=\"_ _7\"></span>tomadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>declaraciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>impuestos </span><span style=\"display:inherit;clear:left;\">respecto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>situaciones <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _8\"></span>fiscal <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>icable <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>interpretaci\u00f3n, <span class=\"_ _6\"></span>y, <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>caso </span><span style=\"display:inherit;clear:left;\">necesario, establece provisiones en funci\u00f3n de las cantidades que se espera pagar a las autoridades fiscales. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pasivo, <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diferencias <span class=\"_ _7\"></span>temporarias </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>surgen <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bases <span class=\"_ _7\"></span>fiscales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _b\"></span>Sin <span class=\"_ _1\"></span>embargo, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los i<span class=\"_ _1\"></span>mpuestos di<span class=\"_ _1\"></span>feridos <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>del re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>activo </span><span style=\"display:inherit;clear:left;\">en una transacci\u00f3n distinta de<span class=\"_ _1\"></span> una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que en el momento de la<span class=\"_ _1\"></span> transacci\u00f3n no afecta ni<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>contable <span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _6\"></span>fiscal, <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontabiliza.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>ferido <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determina </span><span style=\"display:inherit;clear:left;\">usando <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>impositivos <span class=\"_ _7\"></span>aprobados <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>punto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aprobarse <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _0\"></span>aplicar </span><span style=\"display:inherit;clear:left;\">cuando el correspondiente activo por impuesto diferido se realice o el pasivo por impuesto diferido se liquide.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los activos<span class=\"_ _0\"></span> por im<span class=\"_ _0\"></span>puestos diferidos se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>en que <span class=\"_ _0\"></span>es probable <span class=\"_ _0\"></span>que vaya a <span class=\"_ _0\"></span>disponerse de </span><span style=\"display:inherit;clear:left;\">beneficios fiscales futuros con los que poder compensar las <span class=\"_ _1\"></span>diferencias temporarias.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se reconocen pasivos <span class=\"ls8\">por</span> impuestos diferidos <span class=\"_ _1\"></span>sobre las diferencias temporarias que surgen en inversiones en </span><span style=\"display:inherit;clear:left;\">dependientes, asociadas y<span class=\"_ _0\"></span> negocios conjuntos, excepto en aquellos casos<span class=\"_ _0\"></span> en que el Grupo pueda controlar la </span><span style=\"display:inherit;clear:left;\">fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>revertir\u00e1n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sea <span class=\"_ _7\"></span>pr<span class=\"_ _1\"></span>obable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>vayan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>revertir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>futuro </span><span style=\"display:inherit;clear:left;\">previsible. </span><span style=\"display:inherit;clear:left;\">Los activos por impuestos diferidos y los pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos se compensan si, y solo si, existe un  </span><span style=\"display:inherit;clear:left;\">derecho legalmente reconocido de <span class=\"_ _1\"></span>compensar los activos po<span class=\"_ _1\"></span>r impuesto corriente con los pa<span class=\"_ _1\"></span>sivos por impuesto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>derivan <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">impuesto <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _b\"></span>correspondientes a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>misma a<span class=\"_ _1\"></span>utoridad <span class=\"_ _1\"></span>fiscal, <span class=\"_ _b\"></span>que r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>caen <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>misma <span class=\"_ _b\"></span>entidad </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pretenden <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivos </span><span style=\"display:inherit;clear:left;\">fiscales corrientes por su importe neto. </span><span style=\"display:inherit;clear:left;\">Pilar Dos </span><span style=\"display:inherit;clear:left;\">El 20 de diciembre de 2021, la OCDE public\u00f3 las Normas Modelo relativas a Pil<span class=\"_ _1\"></span>ar Dos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas es<span class=\"_ _0\"></span>tablecen un <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>de Im<span class=\"_ _0\"></span>puesto Complementario qu<span class=\"_ _0\"></span>e hace <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo efectivo <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">tributaci\u00f3n alcance el 15% en aquellas jurisdicciones donde est\u00e9n presentes los grupos multinacionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB <span class=\"_ _7\"></span>public\u00f3 <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aclarar <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tratamiento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable </span><span style=\"display:inherit;clear:left;\">derivado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la l<span class=\"_ _1\"></span>egislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>o s<span class=\"_ _1\"></span>ustancialmente <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>correspondiente <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _b\"></span>Dicha </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n establece lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Una <span class=\"_ _e\"> </span>excepci\u00f3n <span class=\"_\"> </span>temporal <span class=\"_ _e\"> </span>obligatoria <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>contabilizaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_\"> </span>impuestos <span class=\"_\"> </span>diferidos <span class=\"_ _e\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span></span><span style=\"display:inherit;clear:left;\">implementaci\u00f3n de Pilar Dos. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>El <span class=\"_ _f\"> </span>registro <span class=\"_ _f\"> </span>individualizado <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Impuesto <span class=\"_ _f\"> </span>Complementario <span class=\"_ _f\"> </span>corriente <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>caso, <span class=\"_ _f\"> </span>surja <span class=\"_ _f\"> </span>como </span></span><span style=\"display:inherit;clear:left;\">consecuencia de Pilar Dos, una vez la legislaci\u00f3n sea efectiva. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Respecto de aquellos eje<span class=\"_ _0\"></span>rcicios en que la citada legislaci\u00f3n a\u00fan no sea e<span class=\"_ _0\"></span>fectiva, desgloses cualitativos y </span></span><span style=\"display:inherit;clear:left;\">cuantitativos que permitan a los u<span class=\"_ _1\"></span>suarios comprender la exposici\u00f3n de las<span class=\"_ _1\"></span> entidades a los impuestos <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">puedan surgir de Pilar Dos y/o el progreso de la entidad en su implementaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _0\"></span>obligatoria <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>e </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>revelar <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _b\"></span>dado </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>Dos <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>efectiva <span class=\"_ _7\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo no ha registrado la correspondiente exposici\u00f3n al Impuesto Complementario corriente derivado de Pilar </span><span style=\"display:inherit;clear:left;\">Dos. </span><span style=\"display:inherit;clear:left;\">En la Nota <span class=\"lsf\">26<span class=\"_ _0\"></span></span> se proporciona la informaci\u00f3n requerida por la NIC 12 so<span class=\"_ _0\"></span>bre la exposici\u00f3n que el Grupo anticipa </span><span style=\"display:inherit;clear:left;\">derivada de esta nueva regulaci\u00f3n una vez entre en vigor.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__74": {
   "value": "<span style=\"display:inherit;clear:left;\">2.17.<span class=\"ls0\"> Impuestos corrientes y<span class=\"_ _0\"></span> diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>gas<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>comprende <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>impuesto <span class=\"_ _8\"></span>corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>diferido. <span class=\"_ _d\"> </span>Los </span><span style=\"display:inherit;clear:left;\">impuestos se <span class=\"_ _1\"></span>reconocen en <span class=\"_ _1\"></span>el resultado, e<span class=\"_ _1\"></span>xcepto en <span class=\"_ _1\"></span>la medida <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>estos se <span class=\"_ _1\"></span>refieran a partidas reconocidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>otro re<span class=\"_ _1\"></span>sultado <span class=\"_ _1\"></span>global <span class=\"_ _b\"></span>o <span class=\"_ _1\"></span>directamente <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>el pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _b\"></span>neto<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span><span class=\"ls0\">En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>impuesto tambi\u00e9n <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>reconoce </span></span></span><span style=\"display:inherit;clear:left;\">en el otro resultado global o directamente en patrimonio neto, respectivamente.  </span><span style=\"display:inherit;clear:left;\">El gasto <span class=\"_ _0\"></span>por impuesto c<span class=\"_ _0\"></span>orriente se calcula <span class=\"_ _0\"></span>en base a <span class=\"_ _0\"></span>las leyes fiscales <span class=\"_ _0\"></span>aprobadas o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse a la </span><span style=\"display:inherit;clear:left;\">fecha de balance en los pa\u00edses en los que operan sus dependientes y asociadas y generan resultados sujetos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>impuestos. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _7\"></span>peri\u00f3dicamente <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osiciones <span class=\"_ _7\"></span>tomadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>declaraciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>impuestos </span><span style=\"display:inherit;clear:left;\">respecto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>situaciones <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _8\"></span>fiscal <span class=\"_ _6\"></span>apl<span class=\"_ _0\"></span>icable <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>interpretaci\u00f3n, <span class=\"_ _6\"></span>y, <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>caso </span><span style=\"display:inherit;clear:left;\">necesario, establece provisiones en funci\u00f3n de las cantidades que se espera pagar a las autoridades fiscales. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pasivo, <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diferencias <span class=\"_ _7\"></span>temporarias </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>surgen <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bases <span class=\"_ _7\"></span>fiscales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>anuales </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _b\"></span>Sin <span class=\"_ _1\"></span>embargo, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los i<span class=\"_ _1\"></span>mpuestos di<span class=\"_ _1\"></span>feridos <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>del re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>activo </span><span style=\"display:inherit;clear:left;\">en una transacci\u00f3n distinta de<span class=\"_ _1\"></span> una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que en el momento de la<span class=\"_ _1\"></span> transacci\u00f3n no afecta ni<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>contable <span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _6\"></span>fiscal, <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontabiliza.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>impuesto <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>ferido <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>determina </span><span style=\"display:inherit;clear:left;\">usando <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>impositivos <span class=\"_ _7\"></span>aprobados <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>punto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aprobarse <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _0\"></span>aplicar </span><span style=\"display:inherit;clear:left;\">cuando el correspondiente activo por impuesto diferido se realice o el pasivo por impuesto diferido se liquide.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los activos<span class=\"_ _0\"></span> por im<span class=\"_ _0\"></span>puestos diferidos se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>en que <span class=\"_ _0\"></span>es probable <span class=\"_ _0\"></span>que vaya a <span class=\"_ _0\"></span>disponerse de </span><span style=\"display:inherit;clear:left;\">beneficios fiscales futuros con los que poder compensar las <span class=\"_ _1\"></span>diferencias temporarias.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se reconocen pasivos <span class=\"ls8\">por</span> impuestos diferidos <span class=\"_ _1\"></span>sobre las diferencias temporarias que surgen en inversiones en </span><span style=\"display:inherit;clear:left;\">dependientes, asociadas y<span class=\"_ _0\"></span> negocios conjuntos, excepto en aquellos casos<span class=\"_ _0\"></span> en que el Grupo pueda controlar la </span><span style=\"display:inherit;clear:left;\">fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>revertir\u00e1n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporarias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sea <span class=\"_ _7\"></span>pr<span class=\"_ _1\"></span>obable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>vayan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>revertir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>futuro </span><span style=\"display:inherit;clear:left;\">previsible. </span><span style=\"display:inherit;clear:left;\">Los activos por impuestos diferidos y los pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos se compensan si, y solo si, existe un  </span><span style=\"display:inherit;clear:left;\">derecho legalmente reconocido de <span class=\"_ _1\"></span>compensar los activos po<span class=\"_ _1\"></span>r impuesto corriente con los pa<span class=\"_ _1\"></span>sivos por impuesto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">corriente <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>derivan <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">impuesto <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>ganancias <span class=\"_ _b\"></span>correspondientes a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>misma a<span class=\"_ _1\"></span>utoridad <span class=\"_ _1\"></span>fiscal, <span class=\"_ _b\"></span>que r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>caen <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>misma <span class=\"_ _b\"></span>entidad </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>su<span class=\"_ _0\"></span>jetos <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pretenden <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivos </span><span style=\"display:inherit;clear:left;\">fiscales corrientes por su importe neto. </span><span style=\"display:inherit;clear:left;\">Pilar Dos </span><span style=\"display:inherit;clear:left;\">El 20 de diciembre de 2021, la OCDE public\u00f3 las Normas Modelo relativas a Pil<span class=\"_ _1\"></span>ar Dos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas es<span class=\"_ _0\"></span>tablecen un <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>de Im<span class=\"_ _0\"></span>puesto Complementario qu<span class=\"_ _0\"></span>e hace <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo efectivo <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">tributaci\u00f3n alcance el 15% en aquellas jurisdicciones donde est\u00e9n presentes los grupos multinacionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB <span class=\"_ _7\"></span>public\u00f3 <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aclarar <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>tratamiento <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable </span><span style=\"display:inherit;clear:left;\">derivado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la l<span class=\"_ _1\"></span>egislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>o s<span class=\"_ _1\"></span>ustancialmente <span class=\"_ _b\"></span>promulgada, <span class=\"_ _b\"></span>correspondiente <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _b\"></span>Dicha </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n establece lo siguiente: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Una <span class=\"_ _e\"> </span>excepci\u00f3n <span class=\"_\"> </span>temporal <span class=\"_ _e\"> </span>obligatoria <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>contabilizaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_\"> </span>impuestos <span class=\"_\"> </span>diferidos <span class=\"_ _e\"> </span>derivados <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span></span><span style=\"display:inherit;clear:left;\">implementaci\u00f3n de Pilar Dos. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>El <span class=\"_ _f\"> </span>registro <span class=\"_ _f\"> </span>individualizado <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Impuesto <span class=\"_ _f\"> </span>Complementario <span class=\"_ _f\"> </span>corriente <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>caso, <span class=\"_ _f\"> </span>surja <span class=\"_ _f\"> </span>como </span></span><span style=\"display:inherit;clear:left;\">consecuencia de Pilar Dos, una vez la legislaci\u00f3n sea efectiva. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _18\"> </span>Respecto de aquellos eje<span class=\"_ _0\"></span>rcicios en que la citada legislaci\u00f3n a\u00fan no sea e<span class=\"_ _0\"></span>fectiva, desgloses cualitativos y </span></span><span style=\"display:inherit;clear:left;\">cuantitativos que permitan a los u<span class=\"_ _1\"></span>suarios comprender la exposici\u00f3n de las<span class=\"_ _1\"></span> entidades a los impuestos <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">puedan surgir de Pilar Dos y/o el progreso de la entidad en su implementaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>T\u00e9cnicas <span class=\"_ _7\"></span>Reunidas <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _0\"></span>obligatoria <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _7\"></span>e </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>revelar <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>Pilar <span class=\"_ _b\"></span>Dos. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _b\"></span>dado </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>Dos <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>efectiva <span class=\"_ _7\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo no ha registrado la correspondiente exposici\u00f3n al Impuesto Complementario corriente derivado de Pilar </span><span style=\"display:inherit;clear:left;\">Dos. </span><span style=\"display:inherit;clear:left;\">En la Nota <span class=\"lsf\">26<span class=\"_ _0\"></span></span> se proporciona la informaci\u00f3n requerida por la NIC 12 so<span class=\"_ _0\"></span>bre la exposici\u00f3n que el Grupo anticipa </span><span style=\"display:inherit;clear:left;\">derivada de esta nueva regulaci\u00f3n una vez entre en vigor.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__78-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2.18.<span class=\"ls0\"> Prestaciones a los emple<span class=\"_ _0\"></span>ados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Planes de participaci\u00f3n en bonus </span></span><span style=\"display:inherit;clear:left;\">El Grupo reconoce una provisi\u00f3n cuando est\u00e1 contractualmente obligado<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Plan</span>es<span class=\"ls0\"> retributivos <span class=\"ls15\">de</span> Derechos sobre acciones </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>contemplan <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>planes <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>quida e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>efectivo y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>en el </span><span style=\"display:inherit;clear:left;\">que se pr<span class=\"_ _1\"></span>oduce la pr<span class=\"_ _1\"></span>estaci\u00f3n del servicio <span class=\"_ _1\"></span>por parte <span class=\"_ _1\"></span>del emple<span class=\"_ _1\"></span>ado<span class=\"_ _0\"></span>, por su <span class=\"_ _1\"></span>valor razonable, r<span class=\"_ _1\"></span>efer<span class=\"lse\">id</span>o a l<span class=\"_ _1\"></span>a fecha <span class=\"_ _1\"></span>en </span><span style=\"display:inherit;clear:left;\">que <span class=\"ls0\">se cumplan los requisitos para su reconocimiento. </span></span><span style=\"display:inherit;clear:left;\">Posteriormente <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _b\"></span>su liquidaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>valorar\u00e1 a <span class=\"_ _b\"></span>valor ra<span class=\"_ _1\"></span>zonable <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>cierre de <span class=\"_ _b\"></span>cada </span><span style=\"display:inherit;clear:left;\">ejercicio, <span class=\"_ _8\"> </span>imput\u00e1ndose <span class=\"_ _d\"> </span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>ganancias <span class=\"_ _8\"></span>cualquier<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>cambio <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _8\"></span>ocurrido <span class=\"_ _8\"> </span>durante <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">ejercicio (nota 24).</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__79": {
   "value": "<span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Indemnizaciones por cese </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _6\"></span>indemnizaciones <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>cese <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>pagan <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>empleados <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>decisi\u00f3n <span class=\"_ _6\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">rescindir <span class=\"_ _a\"> </span>su <span class=\"_\"> </span>contrato <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>trabajo <span class=\"_\"> </span>antes <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>e<span class=\"_ _0\"></span>dad <span class=\"_\"> </span>no<span class=\"_ _0\"></span>rmal <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>jubilaci\u00f3n <span class=\"_\"> </span>o <span class=\"_\"> </span>cua<span class=\"_ _0\"></span>ndo <span class=\"_\"> </span>el <span class=\"_ _a\"> </span>empleado <span class=\"_\"> </span>acepta </span><span style=\"display:inherit;clear:left;\">voluntariamente <span class=\"_ _7\"></span>dimitir <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>esas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>restaciones. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>estas <span class=\"_ _7\"></span>prestaciones <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>ha </span><span style=\"display:inherit;clear:left;\">comprometido de <span class=\"_ _b\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _1\"></span>demostrable a <span class=\"_ _b\"></span>cesar en su empleo <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>trabajadores <span class=\"_ _1\"></span>actuales de <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n p<span class=\"_ _1\"></span>lan </span><span style=\"display:inherit;clear:left;\">formal detallado sin posibilidad de re<span class=\"_ _1\"></span>tirada o a proporcionar<span class=\"_ _1\"></span> indemnizaciones por cese, <span class=\"_ _1\"></span>como consecuencia de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _7\"></span>oferta <span class=\"_ _6\"></span>realizada <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>animar <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>renuncia <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>oluntaria. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>prestaciones <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>no<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>van <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">doce meses siguientes a la fecha del balance se descuentan a su valor actual (ver nota 24<span class=\"ls14\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__81": {
   "value": "<span style=\"display:inherit;clear:left;\">2.19.<span class=\"ls0\"> Provisiones </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>Grupo <span class=\"_ _d\"> </span>reconoce <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>provisiones <span class=\"_ _d\"> </span>cuan<span class=\"_ _0\"></span>do <span class=\"_ _d\"> </span>tiene <span class=\"_ _e\"> </span>una <span class=\"_ _d\"> </span>obligaci\u00f3n <span class=\"_ _e\"> </span>presente, <span class=\"_ _d\"> </span>ya <span class=\"_ _e\"> </span>sea <span class=\"_ _d\"> </span>legal <span class=\"_ _d\"> </span>o <span class=\"_ _e\"> </span>impl\u00edcita, <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omo </span><span style=\"display:inherit;clear:left;\">resultado <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sucesos <span class=\"_ _0\"></span>pasados, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>vaya <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>necesaria <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>salida <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>recursos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidar <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">obligaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>ha <span class=\"_ _e\"> </span>estima<span class=\"ls8\">do</span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>forma <span class=\"_ _e\"> </span>fiable. <span class=\"_ _e\"> </span>No <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>reconocen <span class=\"_\"> </span>p<span class=\"_ _1\"></span>rovisiones <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>p\u00e9rdidas <span class=\"_ _e\"> </span>de </span><span style=\"display:inherit;clear:left;\">explotaci\u00f3n futuras, aunque <span class=\"ls13\">s\u00ed</span> para los contratos de ingenier\u00eda con p\u00e9rdidas esperadas (ver nota <span class=\"ls8\">2.</span>20). </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>provisiones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconocen p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>mejor <span class=\"_ _0\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>liquidar <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo, <span class=\"_ _0\"></span>teniendo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>directos <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>directos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>variaciones <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">cambio, <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>aquellas d<span class=\"_ _1\"></span>enominadas <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>moneda <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>tranjera, v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tual <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>desembolsos, si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>efecto re<span class=\"_ _1\"></span>sulta </span><span style=\"display:inherit;clear:left;\">significativo, que se <span class=\"_ _1\"></span>espera que <span class=\"_ _1\"></span>sean necesarios para <span class=\"_ _1\"></span>liquidar la obligaci\u00f3n <span class=\"_ _1\"></span>usando un tipo <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>tes de i<span class=\"_ _1\"></span>mpuestos </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>fleje <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>merc<span class=\"_ _0\"></span>ado <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>temp<span class=\"_ _0\"></span>oral <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nero <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>riesgos <span class=\"_ _6\"></span>espec\u00edficos<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">obligaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__83": {
   "value": "<span style=\"display:inherit;clear:left;\">2.20.<span class=\"ls0\"> Reconocimiento de ingre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los ingresos <span class=\"_ _0\"></span>ordinarios incluyen el<span class=\"_ _0\"></span> valor razonable<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> las contrap<span class=\"_ _0\"></span>restaciones recibidas o a <span class=\"_ _0\"></span>recibir<span class=\"_ _0\"></span> por <span class=\"_ _0\"></span>la venta </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>bienes y <span class=\"_ _0\"></span>servicios e<span class=\"_ _0\"></span>n el cu<span class=\"_ _0\"></span>rso ordinario <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del <span class=\"_ _0\"></span>Grupo. Los <span class=\"_ _0\"></span>ingresos ordinarios s<span class=\"_ _0\"></span>e presentan </span><span style=\"display:inherit;clear:left;\">netos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>a\u00f1adido, <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>despu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eliminadas <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Grupo.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">reconoce los ingresos cuando <span class=\"_ _1\"></span>el importe de los mismos s<span class=\"_ _1\"></span>e puede valorar con fiabilidad, es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>altamente probable </span><span style=\"display:inherit;clear:left;\">que los beneficios econ\u00f3micos<span class=\"_ _1\"></span> futuros vayan a fluir a<span class=\"_ _1\"></span> la entidad y se cumplen<span class=\"_ _1\"></span> las condiciones espec\u00edficas para<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada una <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del Grupo<span class=\"_ _0\"></span>, tal y <span class=\"_ _0\"></span>como se d<span class=\"_ _0\"></span>escribe a continuaci\u00f3n<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>En la mayor\u00eda <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>ejecuci\u00f3n, <span class=\"_ _6\"></span>independientemente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>jur\u00eddica <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>contrataci\u00f3n, <span class=\"_ _7\"></span>existe <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>\u00fanica <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>fre<span class=\"_ _0\"></span>nte <span class=\"_ _7\"></span>al </span><span style=\"display:inherit;clear:left;\">cliente. <span class=\"_ _7\"></span>No <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>pueda <span class=\"_ _6\"></span>determinar <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>fiabilidad <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">ha<span class=\"ls13\">ya<span class=\"ls0\">n <span class=\"_\"> </span>re<span class=\"_ _1\"></span>suelto <span class=\"_\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_\"> </span>contingencias <span class=\"_\"> </span>relacionadas <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>la <span class=\"_\"> </span>venta. <span class=\"_\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_\"> </span>Grupo <span class=\"_\"> </span>b<span class=\"_ _1\"></span>asa <span class=\"_\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_\"> </span>estimaciones <span class=\"_\"> </span>en<span class=\"_ _1\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>hist\u00f3ricos, <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>liente, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>rminos c<span class=\"_ _7\"></span>oncretos <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada acuerdo. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>el c<span class=\"_ _1\"></span>aso <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>existencias <span class=\"_ _b\"></span>(plazas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>aparcamiento) <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>sigue <span class=\"_ _b\"></span>el pr<span class=\"_ _1\"></span>ocedimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>las ve<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">y los resultados en el momento de la entrega de la propiedad al comprador. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de administraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las ventas de <span class=\"_ _1\"></span>servicios hacen <span class=\"_ _1\"></span>referencia a contratos de administraci\u00f3n y <span class=\"_ _1\"></span>se reconocen en e<span class=\"_ _1\"></span>l ejercicio contable </span><span style=\"display:inherit;clear:left;\">en que <span class=\"_ _0\"></span>se prestan los <span class=\"_ _0\"></span>servicios en base al <span class=\"_ _0\"></span>grado de ejecuci\u00f3n <span class=\"_ _0\"></span>por referencia al <span class=\"_ _0\"></span>servicio real proporcionado. El </span><span style=\"display:inherit;clear:left;\">precio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>final <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>directo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incurrido <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>suma <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rgen <span class=\"_ _0\"></span>fijo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>concep<span class=\"_ _7\"></span>to <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">costes indirectos y beneficio industrial. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Contratos de ingenier\u00eda llave en mano </span></span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d\"> </span>resultado <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>estimarse <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _8\"> </span>fi<span class=\"_ _0\"></span>able, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _d\"> </span>hasta <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>incurridos <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>sea <span class=\"_ _d\"> </span>probable <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">recuperar\u00e1n. </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>puede es<span class=\"_ _0\"></span>timarse de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>fiable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>es probable<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>ntrato vaya<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>ser </span><span style=\"display:inherit;clear:left;\">rentable, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>del contrato <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el per\u00edodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>criterio d<span class=\"_ _0\"></span>e reconocimiento </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>contratos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>ingenier\u00eda <span class=\"_ _d\"> </span>llave <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>mano <span class=\"_ _d\"> </span>var\u00eda <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>fu<span class=\"_ _0\"></span>nci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>stimaci\u00f3n <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>resultado <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato. Cuando sea probable que los costes del contrato <span class=\"_ _1\"></span>vayan a exceder el total de los i<span class=\"_ _1\"></span>ngresos del mismo, </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>p\u00e9rdida esperada <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce inmediatamente com<span class=\"_ _0\"></span>o un <span class=\"_ _0\"></span>gasto.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> caso <span class=\"_ _0\"></span>contrario, <span class=\"_ _0\"></span>el beneficio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce </span><span style=\"display:inherit;clear:left;\">durante el periodo del contrato y en funci\u00f3n del grado de avance del proy<span class=\"_ _1\"></span>ecto.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>liza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara determin<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>adecuado <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>reconocer <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un per\u00edodo de<span class=\"_ _1\"></span>terminado. El gr<span class=\"_ _1\"></span>ado de re<span class=\"_ _1\"></span>alizaci\u00f3n se de<span class=\"_ _1\"></span>termina en base a <span class=\"_ _1\"></span>la valoraci\u00f3n e<span class=\"_ _1\"></span>con\u00f3mica de l<span class=\"_ _1\"></span>as tarea<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>totales </span><span style=\"display:inherit;clear:left;\">para cada contrato. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>efectivamente <span class=\"_ _0\"></span>realizadas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tienen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>cuenta <span class=\"_\"> </span>las <span class=\"_\"> </span>diferentes <span class=\"_\"> </span>fases <span class=\"_\"> </span>de: <span class=\"_\"> </span>ingenier\u00eda, <span class=\"_\"> </span>aprovisionamientos <span class=\"_\"> </span>y <span class=\"_\"> </span>construcci\u00f3n. <span class=\"_\"> </span>Para <span class=\"_\"> </span>la <span class=\"_\"> </span>ingenier\u00eda <span class=\"_\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consideran la<span class=\"_ _0\"></span>s horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>trabajo efectivamente <span class=\"_ _0\"></span>incurridas <span class=\"_ _0\"></span>por c<span class=\"_ _0\"></span>ada ingeniero <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>proyecto hasta<span class=\"_ _0\"></span> la<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>fecha; para </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>aprovisionamientos, <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>materiales <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos; </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>medici\u00f3n <span class=\"_ _1\"></span>f\u00edsica <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>eri\u00f3dica <span class=\"_ _b\"></span>del avance <span class=\"_ _b\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obra, <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello <span class=\"_ _b\"></span>a valor <span class=\"_ _b\"></span>de coste.<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>avance <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiza <span class=\"_ _7\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>incurridos <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>criterio </span><span style=\"display:inherit;clear:left;\">anterior so<span class=\"_ _0\"></span>bre los <span class=\"_ _0\"></span>costes to<span class=\"_ _0\"></span>tales del <span class=\"_ _0\"></span>proyecto y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce el <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>asociado a <span class=\"_ _0\"></span>dicho avance. <span class=\"_ _0\"></span>Este <span class=\"_ _0\"></span>m\u00e9todo </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>dici\u00f3n <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>alineado <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span><span class=\"ls8\">que <span class=\"_ _b\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>gestiona <span class=\"_ _b\"></span>y monitor<span class=\"_ _1\"></span>izan <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>proporciona <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>mejor </span></span></span><span style=\"display:inherit;clear:left;\">representaci\u00f3n de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a tra<span class=\"_ _1\"></span>sferencia de <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y servicios. E<span class=\"_ _b\"></span>l<span class=\"_ _0\"></span> rie<span class=\"_ _1\"></span>sgo de <span class=\"_ _1\"></span>resoluci\u00f3n de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _1\"></span>es remoto <span class=\"_ _1\"></span>en base </span><span style=\"display:inherit;clear:left;\">al hist\u00f3rico del Grupo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>presenta <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>cobrar <span class=\"_ _b\"></span>el i<span class=\"_ _1\"></span>mporte <span class=\"_ _b\"></span>bruto <span class=\"_ _1\"></span>adeudado <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>el tr<span class=\"_ _1\"></span>abajo <span class=\"_ _b\"></span>de tod<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>contratos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>rso <span class=\"_ _b\"></span>para <span class=\"_ _1\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>(m<span class=\"_ _0\"></span>enos <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">reconocidas) <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>facturaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _8\"></span>parcial. <span class=\"_ _6\"></span>La <span class=\"_ _8\"></span>facturaci\u00f3n <span class=\"_ _6\"></span>parcial <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>pagada <span class=\"_ _8\"></span>todav\u00eda <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>clientes <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">retenciones se incluye en clientes y otras cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>pue<span class=\"_ _0\"></span>den <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est<span class=\"ls8\">ar</span> <span class=\"_ _6\"></span>directamente <span class=\"_ _8\"></span>relacionados <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">satisfacen l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>obligaciones, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ino <span class=\"_ _b\"></span>que siguen <span class=\"_ _b\"></span>calendarios de <span class=\"_ _b\"></span>facturaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobro <span class=\"_ _1\"></span>acordados <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tractualmente </span><span style=\"display:inherit;clear:left;\">con el cliente de cada proyecto. Estos c<span class=\"_ _0\"></span>alendarios var\u00edan en cada contrato y est\u00e1n generalment<span class=\"_ _0\"></span>e asociados al </span><span style=\"display:inherit;clear:left;\">cumplimiento de <span class=\"_ _0\"></span>los hitos <span class=\"_ _0\"></span>se\u00f1alados en los<span class=\"_ _0\"></span> mismos, siendo cl<span class=\"_ _0\"></span>aves la en<span class=\"_ _0\"></span>trega de la <span class=\"_ _0\"></span>ingenier\u00eda, la <span class=\"_ _0\"></span>recepci\u00f3n de </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>equipos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obra, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ertificaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>construcci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cli<span class=\"_ _0\"></span>ente <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>recepci\u00f3n <span class=\"_ _6\"></span>final <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las </span><span style=\"display:inherit;clear:left;\">plantas. El impacto financiero de esta operativa, en cualquier caso, no es significativo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>Grupo <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>resenta <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasivo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>bruto <span class=\"_ _b\"></span>adeudado <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _16\"></span>para <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>trabajo <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>dos <span class=\"_ _16\"></span>los <span class=\"_ _b\"></span>contr<span class=\"_ _0\"></span>atos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obros <span class=\"_ _7\"></span>parciales <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _7\"></span>incu<span class=\"_ _0\"></span>rridos <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _6\"></span>reconocidos </span><span style=\"display:inherit;clear:left;\">(menos las p\u00e9rdidas reconocidas). </span><span style=\"display:inherit;clear:left;\">En los <span class=\"_ _b\"></span>proyectos adjudicados <span class=\"_ _1\"></span>\u201cllave en <span class=\"_ _b\"></span>ma<span class=\"_ _0\"></span>no\u201d <span class=\"_ _1\"></span><span class=\"ff4\">realizados por <span class=\"_ _b\"></span>el Grupo norm<span class=\"_ _1\"></span>almente existe <span class=\"_ _b\"></span>una gran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nteracci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _7\"></span>correlaci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>distintas <span class=\"_ _7\"></span>fases <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>aprovisionamiento <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>suelen <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>laparse,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">por lo que, <span class=\"_ _1\"></span>independientemente <span class=\"_ _1\"></span>de la f<span class=\"_ _1\"></span>orma contractual, <span class=\"_ _1\"></span>que en o<span class=\"_ _1\"></span>casiones puede for<span class=\"_ _1\"></span>malizarse <span class=\"_ _1\"></span>mediante <span class=\"_ _0\"></span>varios </span><span style=\"display:inherit;clear:left;\">contratos <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>tareas <span class=\"_ _b\"></span>realizadas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>ferentes <span class=\"_ _16\"></span>pa\u00edses, e<span class=\"_ _1\"></span>xiste <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>\u00fanica <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>ligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>desempe\u00f1o. </span><span style=\"display:inherit;clear:left;\">Es <span class=\"_ _1\"></span>decir, <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>independencia <span class=\"_ _b\"></span>de que <span class=\"_ _b\"></span>existen <span class=\"_ _b\"></span>muchas tarea<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>a realizar, <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>smas <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>njuntamente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">como una \u00fanica obligaci\u00f3n, al considerarlas en el contexto del contrato. </span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>darse <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>\u00fanico <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"> </span>tenga<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>partes <span class=\"_ _8\"></span>claramente <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iferenciadas, <span class=\"_ _6\"></span>con </span><span style=\"display:inherit;clear:left;\">presupuestos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferentes <span class=\"_ _0\"></span>firmados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cliente. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdos <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>beneficia <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>teniendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _7\"></span>distintas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>puedan <span class=\"_ _6\"></span>identificar <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">ingresos y costes de los distintos elementos, cada parte se trata de forma <span class=\"_ _1\"></span>separada.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>propia <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctividad, <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _0\"></span>pueden <span class=\"_ _0\"></span>sufri<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>alteraciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">debido a <span class=\"_ _b\"></span>modi<span class=\"_ _0\"></span>ficaciones <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n el <span class=\"_ _b\"></span>alcance de <span class=\"_ _1\"></span>los trab<span class=\"_ _1\"></span>ajos que <span class=\"_ _b\"></span>se van a <span class=\"_ _b\"></span>ejecutar bajo <span class=\"_ _1\"></span>los t\u00e9r<span class=\"_ _1\"></span>minos del <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrato. <span class=\"_ _1\"></span>Una </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>llevar <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>aumentar <span class=\"_ _d\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>disminuir <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>procedentes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>importe <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>l<span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registra c<span class=\"_ _0\"></span>omo mayor <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>hay <span class=\"_ _0\"></span>una aprobaci\u00f3n <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>liente <span class=\"_ _0\"></span>del alcance <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">los mi<span class=\"_ _1\"></span>smos, as\u00ed <span class=\"_ _b\"></span>como del i<span class=\"_ _1\"></span>mporte de <span class=\"_ _b\"></span>dicha modificaci\u00f3n. <span class=\"_ _1\"></span>En e<span class=\"_ _1\"></span>l caso <span class=\"_ _b\"></span>de que <span class=\"_ _1\"></span>exista a<span class=\"_ _1\"></span>probaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>alcance, <span class=\"_ _1\"></span>pero </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _e\"> </span>est\u00e9 <span class=\"_\"> </span>pendiente, <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>re<span class=\"_ _1\"></span>conocer\u00e1n <span class=\"_ _e\"> </span>ingresos <span class=\"_\"> </span>por <span class=\"_ _e\"> </span>un <span class=\"_\"> </span>importe<span class=\"_ _1\"></span> <span class=\"_\"> </span>estim<span class=\"_ _1\"></span>ado <span class=\"_\"> </span>s<span class=\"_ _1\"></span>iempre <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cuando <span class=\"_\"> </span>se<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">altamente probable que no se produzca una reversi\u00f3n signifi<span class=\"_ _1\"></span>cativa en el futuro de <span class=\"_ _0\"></span>estos. </span><span style=\"display:inherit;clear:left;\">Igualmente, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"></span>pueden <span class=\"_ _6\"></span>surgir <span class=\"_ _d\"> </span>reclamaciones <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>espera <span class=\"_ _6\"></span>cobrar <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">cliente, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un te<span class=\"_ _0\"></span>rcero, c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>inclu<span class=\"_ _1\"></span>idos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>motivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>relacionados <span class=\"_ _6\"></span>y <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>oportadas <span class=\"_ _6\"></span>con <span class=\"_ _8\"></span>cl\u00e1usulas <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>causas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>fue<span class=\"_ _0\"></span>rza <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ayor.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">reclamaciones se c<span class=\"_ _0\"></span>ontabilizan como una<span class=\"_ _0\"></span> consideraci\u00f3n variable. Se<span class=\"_ _0\"></span> incluyen como i<span class=\"_ _0\"></span>ngresos valor\u00e1ndose bien </span><span style=\"display:inherit;clear:left;\">mediante el m\u00e9todo del valor espe<span class=\"_ _0\"></span>rado o bien mediante el m\u00e9todo de la cantidad m\u00e1s probable (en cad<span class=\"_ _7\"></span>a caso </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo <span class=\"_ _b\"></span>que sea <span class=\"_ _b\"></span>mejor para <span class=\"_ _b\"></span>pred<span class=\"_ _0\"></span>ecir <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>antidad <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>a en<span class=\"_ _1\"></span>tidad e<span class=\"_ _1\"></span>spera t<span class=\"_ _1\"></span>ener <span class=\"_ _1\"></span>derecho a <span class=\"_ _b\"></span>recibir) y <span class=\"_ _b\"></span>siemp<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea altamente <span class=\"_ _0\"></span>probable que <span class=\"_ _0\"></span>en el fu<span class=\"_ _0\"></span>turo no se <span class=\"_ _0\"></span>produzca una rev<span class=\"_ _0\"></span>ersi\u00f3n significativa de <span class=\"_ _0\"></span>la cantidad d<span class=\"_ _0\"></span>e ingresos </span><span style=\"display:inherit;clear:left;\">reconocidos cuando <span class=\"_ _0\"></span>las incer<span class=\"_ _0\"></span>tidumbres <span class=\"_ _0\"></span>asociadas a <span class=\"_ _0\"></span>dichas reclamaciones s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resuelvan posteriormente.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>En la </span><span style=\"display:inherit;clear:left;\">evaluaci\u00f3n de la probabilidad <span class=\"_ _1\"></span>de las reclamaciones se consi<span class=\"_ _1\"></span>dera, adem\u00e1s del an\u00e1lisis t\u00e9cn<span class=\"_ _1\"></span>ico de cada caso, la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">experiencia <span class=\"_ _b\"></span>pasada <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>situaciones <span class=\"_ _b\"></span>similares <span class=\"_ _b\"></span>tanto <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>naturaleza como <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>contraparte <span class=\"_ _b\"></span>afe<span class=\"_ _0\"></span>ctada, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">las comunicaciones con el cliente con relaci\u00f3n al caso. </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>t<span class=\"_ _1\"></span>ipolog\u00eda <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_\"> </span>proyectos <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>cartera, <span class=\"_\"> </span>las <span class=\"_\"> </span>negociaciones <span class=\"_\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_\"> </span>los <span class=\"_\"> </span>clientes <span class=\"_\"> </span>entorno <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones se extienden durante la vida de estos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>proyectos, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>firma <span class=\"_ _7\"></span>subcontratos <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>empresas q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>desarrollan <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>construcci\u00f3n </span><span style=\"display:inherit;clear:left;\">f\u00edsica <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_\"> </span>pl<span class=\"_ _0\"></span>antas. <span class=\"_ _a\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_ _a\"> </span>valor <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>subcontratos <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>ajusta <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"> </span>funci\u00f3n <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>alcances <span class=\"_\"> </span>establecidos </span><span style=\"display:inherit;clear:left;\">contractualmente. En <span class=\"_ _0\"></span>aquellos casos <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>que la <span class=\"_ _0\"></span>reducci\u00f3n del a<span class=\"_ _0\"></span>lcance derive <span class=\"_ _0\"></span>en una e<span class=\"_ _0\"></span>jecuci\u00f3n inadecuada </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>uponga <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>adic<span class=\"_ _0\"></span>ionales <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Grupo, <span class=\"_ _d\"> </span>\u00e9ste <span class=\"_ _e\"> </span>repercute <span class=\"_ _d\"> </span>di<span class=\"_ _0\"></span>cho <span class=\"_ _d\"> </span>exceso <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ubcontratistas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ampar\u00e1ndose en sus derechos contractuales.  </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de concesiones </span></span><span style=\"display:inherit;clear:left;\">Los ingresos derivados de las <span class=\"_ _1\"></span>actividades concesionales se reconocen en funci\u00f3n de lo<span class=\"_ _1\"></span>s servicios prestados a </span><span style=\"display:inherit;clear:left;\">los precios contractuales acordados.  </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Ingresos por dividendos </span></span><span style=\"display:inherit;clear:left;\">Los ingresos por dividendos se reconocen cuando se establece el derecho a recibir el cobro. </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">e)</span></span><span class=\"ls0\"><span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _12\"> </span></span></span><span><span style=\"display:inherit;clear:left;\">Ingresos por intereses</span></span> </span></span><span style=\"display:inherit;clear:left;\">Los ingresos por intereses se reconocen usando el m\u00e9todo del tipo de inter\u00e9s efectivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__82": {
   "value": "<span style=\"display:inherit;clear:left;\">2.20.<span class=\"ls0\"> Reconocimiento de ingre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los ingresos <span class=\"_ _0\"></span>ordinarios incluyen el<span class=\"_ _0\"></span> valor razonable<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> las contrap<span class=\"_ _0\"></span>restaciones recibidas o a <span class=\"_ _0\"></span>recibir<span class=\"_ _0\"></span> por <span class=\"_ _0\"></span>la venta </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>bienes y <span class=\"_ _0\"></span>servicios e<span class=\"_ _0\"></span>n el cu<span class=\"_ _0\"></span>rso ordinario <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del <span class=\"_ _0\"></span>Grupo. Los <span class=\"_ _0\"></span>ingresos ordinarios s<span class=\"_ _0\"></span>e presentan </span><span style=\"display:inherit;clear:left;\">netos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>a\u00f1adido, <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>despu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eliminadas <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Grupo.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">reconoce los ingresos cuando <span class=\"_ _1\"></span>el importe de los mismos s<span class=\"_ _1\"></span>e puede valorar con fiabilidad, es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>altamente probable </span><span style=\"display:inherit;clear:left;\">que los beneficios econ\u00f3micos<span class=\"_ _1\"></span> futuros vayan a fluir a<span class=\"_ _1\"></span> la entidad y se cumplen<span class=\"_ _1\"></span> las condiciones espec\u00edficas para<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada una <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>actividades del Grupo<span class=\"_ _0\"></span>, tal y <span class=\"_ _0\"></span>como se d<span class=\"_ _0\"></span>escribe a continuaci\u00f3n<span class=\"_ _0\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>En la mayor\u00eda <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>ejecuci\u00f3n, <span class=\"_ _6\"></span>independientemente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>jur\u00eddica <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>contrataci\u00f3n, <span class=\"_ _7\"></span>existe <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>\u00fanica <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>fre<span class=\"_ _0\"></span>nte <span class=\"_ _7\"></span>al </span><span style=\"display:inherit;clear:left;\">cliente. <span class=\"_ _7\"></span>No <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>pueda <span class=\"_ _6\"></span>determinar <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>fiabilidad <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">ha<span class=\"ls13\">ya<span class=\"ls0\">n <span class=\"_\"> </span>re<span class=\"_ _1\"></span>suelto <span class=\"_\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_\"> </span>contingencias <span class=\"_\"> </span>relacionadas <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>la <span class=\"_\"> </span>venta. <span class=\"_\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_\"> </span>Grupo <span class=\"_\"> </span>b<span class=\"_ _1\"></span>asa <span class=\"_\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_\"> </span>estimaciones <span class=\"_\"> </span>en<span class=\"_ _1\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _0\"></span>hist\u00f3ricos, <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>liente, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>rminos c<span class=\"_ _7\"></span>oncretos <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada acuerdo. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>el c<span class=\"_ _1\"></span>aso <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>existencias <span class=\"_ _b\"></span>(plazas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>aparcamiento) <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>sigue <span class=\"_ _b\"></span>el pr<span class=\"_ _1\"></span>ocedimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>las ve<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">y los resultados en el momento de la entrega de la propiedad al comprador. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de administraci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las ventas de <span class=\"_ _1\"></span>servicios hacen <span class=\"_ _1\"></span>referencia a contratos de administraci\u00f3n y <span class=\"_ _1\"></span>se reconocen en e<span class=\"_ _1\"></span>l ejercicio contable </span><span style=\"display:inherit;clear:left;\">en que <span class=\"_ _0\"></span>se prestan los <span class=\"_ _0\"></span>servicios en base al <span class=\"_ _0\"></span>grado de ejecuci\u00f3n <span class=\"_ _0\"></span>por referencia al <span class=\"_ _0\"></span>servicio real proporcionado. El </span><span style=\"display:inherit;clear:left;\">precio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>final <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>directo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incurrido <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>suma <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rgen <span class=\"_ _0\"></span>fijo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>concep<span class=\"_ _7\"></span>to <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">costes indirectos y beneficio industrial. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Contratos de ingenier\u00eda llave en mano </span></span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _d\"> </span>cuando <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d\"> </span>resultado <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>estimarse <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _8\"> </span>fi<span class=\"_ _0\"></span>able, <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconocen <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _d\"> </span>hasta <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>incurridos <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>sea <span class=\"_ _d\"> </span>probable <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">recuperar\u00e1n. </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>puede es<span class=\"_ _0\"></span>timarse de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>fiable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>es probable<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>ntrato vaya<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>ser </span><span style=\"display:inherit;clear:left;\">rentable, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>del contrato <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el per\u00edodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>criterio d<span class=\"_ _0\"></span>e reconocimiento </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>contratos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>ingenier\u00eda <span class=\"_ _d\"> </span>llave <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>mano <span class=\"_ _d\"> </span>var\u00eda <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>fu<span class=\"_ _0\"></span>nci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>stimaci\u00f3n <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>resultado <span class=\"_ _d\"> </span>del </span><span style=\"display:inherit;clear:left;\">contrato. Cuando sea probable que los costes del contrato <span class=\"_ _1\"></span>vayan a exceder el total de los i<span class=\"_ _1\"></span>ngresos del mismo, </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>p\u00e9rdida esperada <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce inmediatamente com<span class=\"_ _0\"></span>o un <span class=\"_ _0\"></span>gasto.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> caso <span class=\"_ _0\"></span>contrario, <span class=\"_ _0\"></span>el beneficio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce </span><span style=\"display:inherit;clear:left;\">durante el periodo del contrato y en funci\u00f3n del grado de avance del proy<span class=\"_ _1\"></span>ecto.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>liza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara determin<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>adecuado <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>reconocer <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un per\u00edodo de<span class=\"_ _1\"></span>terminado. El gr<span class=\"_ _1\"></span>ado de re<span class=\"_ _1\"></span>alizaci\u00f3n se de<span class=\"_ _1\"></span>termina en base a <span class=\"_ _1\"></span>la valoraci\u00f3n e<span class=\"_ _1\"></span>con\u00f3mica de l<span class=\"_ _1\"></span>as tarea<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">efectivamente <span class=\"_ _0\"></span>realizadas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>totales </span><span style=\"display:inherit;clear:left;\">para cada contrato. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>efectivamente <span class=\"_ _0\"></span>realizadas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tienen </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>cuenta <span class=\"_\"> </span>las <span class=\"_\"> </span>diferentes <span class=\"_\"> </span>fases <span class=\"_\"> </span>de: <span class=\"_\"> </span>ingenier\u00eda, <span class=\"_\"> </span>aprovisionamientos <span class=\"_\"> </span>y <span class=\"_\"> </span>construcci\u00f3n. <span class=\"_\"> </span>Para <span class=\"_\"> </span>la <span class=\"_\"> </span>ingenier\u00eda <span class=\"_\"> </span>se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consideran la<span class=\"_ _0\"></span>s horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>trabajo efectivamente <span class=\"_ _0\"></span>incurridas <span class=\"_ _0\"></span>por c<span class=\"_ _0\"></span>ada ingeniero <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>proyecto hasta<span class=\"_ _0\"></span> la<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>fecha; para </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>aprovisionamientos, <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>materiales <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos; </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>medici\u00f3n <span class=\"_ _1\"></span>f\u00edsica <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>eri\u00f3dica <span class=\"_ _b\"></span>del avance <span class=\"_ _b\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obra, <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello <span class=\"_ _b\"></span>a valor <span class=\"_ _b\"></span>de coste.<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>avance <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiza <span class=\"_ _7\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>incurridos <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>criterio </span><span style=\"display:inherit;clear:left;\">anterior so<span class=\"_ _0\"></span>bre los <span class=\"_ _0\"></span>costes to<span class=\"_ _0\"></span>tales del <span class=\"_ _0\"></span>proyecto y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce el <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>asociado a <span class=\"_ _0\"></span>dicho avance. <span class=\"_ _0\"></span>Este <span class=\"_ _0\"></span>m\u00e9todo </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>dici\u00f3n <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>alineado <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span><span class=\"ls8\">que <span class=\"_ _b\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>gestiona <span class=\"_ _b\"></span>y monitor<span class=\"_ _1\"></span>izan <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>proporciona <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>mejor </span></span></span><span style=\"display:inherit;clear:left;\">representaci\u00f3n de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a tra<span class=\"_ _1\"></span>sferencia de <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y servicios. E<span class=\"_ _b\"></span>l<span class=\"_ _0\"></span> rie<span class=\"_ _1\"></span>sgo de <span class=\"_ _1\"></span>resoluci\u00f3n de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _1\"></span>es remoto <span class=\"_ _1\"></span>en base </span><span style=\"display:inherit;clear:left;\">al hist\u00f3rico del Grupo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>presenta <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>cobrar <span class=\"_ _b\"></span>el i<span class=\"_ _1\"></span>mporte <span class=\"_ _b\"></span>bruto <span class=\"_ _1\"></span>adeudado <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>clientes <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>el tr<span class=\"_ _1\"></span>abajo <span class=\"_ _b\"></span>de tod<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>contratos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>rso <span class=\"_ _b\"></span>para <span class=\"_ _1\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>(m<span class=\"_ _0\"></span>enos <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">reconocidas) <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>facturaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _8\"></span>parcial. <span class=\"_ _6\"></span>La <span class=\"_ _8\"></span>facturaci\u00f3n <span class=\"_ _6\"></span>parcial <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>pagada <span class=\"_ _8\"></span>todav\u00eda <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>clientes <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">retenciones se incluye en clientes y otras cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _6\"></span>pue<span class=\"_ _0\"></span>den <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>est<span class=\"ls8\">ar</span> <span class=\"_ _6\"></span>directamente <span class=\"_ _8\"></span>relacionados <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">satisfacen l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>obligaciones, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ino <span class=\"_ _b\"></span>que siguen <span class=\"_ _b\"></span>calendarios de <span class=\"_ _b\"></span>facturaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobro <span class=\"_ _1\"></span>acordados <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tractualmente </span><span style=\"display:inherit;clear:left;\">con el cliente de cada proyecto. Estos c<span class=\"_ _0\"></span>alendarios var\u00edan en cada contrato y est\u00e1n generalment<span class=\"_ _0\"></span>e asociados al </span><span style=\"display:inherit;clear:left;\">cumplimiento de <span class=\"_ _0\"></span>los hitos <span class=\"_ _0\"></span>se\u00f1alados en los<span class=\"_ _0\"></span> mismos, siendo cl<span class=\"_ _0\"></span>aves la en<span class=\"_ _0\"></span>trega de la <span class=\"_ _0\"></span>ingenier\u00eda, la <span class=\"_ _0\"></span>recepci\u00f3n de </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>equipos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>obra, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ertificaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>construcci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cli<span class=\"_ _0\"></span>ente <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>recepci\u00f3n <span class=\"_ _6\"></span>final <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las </span><span style=\"display:inherit;clear:left;\">plantas. El impacto financiero de esta operativa, en cualquier caso, no es significativo. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>Grupo <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>resenta <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasivo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>bruto <span class=\"_ _b\"></span>adeudado <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _16\"></span>para <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>trabajo <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>dos <span class=\"_ _16\"></span>los <span class=\"_ _b\"></span>contr<span class=\"_ _0\"></span>atos </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obros <span class=\"_ _7\"></span>parciales <span class=\"_ _6\"></span>superan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _7\"></span>incu<span class=\"_ _0\"></span>rridos <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _6\"></span>reconocidos </span><span style=\"display:inherit;clear:left;\">(menos las p\u00e9rdidas reconocidas). </span><span style=\"display:inherit;clear:left;\">En los <span class=\"_ _b\"></span>proyectos adjudicados <span class=\"_ _1\"></span>\u201cllave en <span class=\"_ _b\"></span>ma<span class=\"_ _0\"></span>no\u201d <span class=\"_ _1\"></span><span class=\"ff4\">realizados por <span class=\"_ _b\"></span>el Grupo norm<span class=\"_ _1\"></span>almente existe <span class=\"_ _b\"></span>una gran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nteracci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _7\"></span>correlaci\u00f3n <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>distintas <span class=\"_ _7\"></span>fases <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>aprovisionamiento <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>suelen <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>laparse,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">por lo que, <span class=\"_ _1\"></span>independientemente <span class=\"_ _1\"></span>de la f<span class=\"_ _1\"></span>orma contractual, <span class=\"_ _1\"></span>que en o<span class=\"_ _1\"></span>casiones puede for<span class=\"_ _1\"></span>malizarse <span class=\"_ _1\"></span>mediante <span class=\"_ _0\"></span>varios </span><span style=\"display:inherit;clear:left;\">contratos <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>tareas <span class=\"_ _b\"></span>realizadas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>ferentes <span class=\"_ _16\"></span>pa\u00edses, e<span class=\"_ _1\"></span>xiste <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>\u00fanica <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>ligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>desempe\u00f1o. </span><span style=\"display:inherit;clear:left;\">Es <span class=\"_ _1\"></span>decir, <span class=\"_ _b\"></span>con <span class=\"_ _1\"></span>independencia <span class=\"_ _b\"></span>de que <span class=\"_ _b\"></span>existen <span class=\"_ _b\"></span>muchas tarea<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>a realizar, <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>smas <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>njuntamente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">como una \u00fanica obligaci\u00f3n, al considerarlas en el contexto del contrato. </span><span style=\"display:inherit;clear:left;\">Residualmente, <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>darse <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>un <span class=\"_ _6\"></span>\u00fanico <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"> </span>tenga<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>partes <span class=\"_ _8\"></span>claramente <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iferenciadas, <span class=\"_ _6\"></span>con </span><span style=\"display:inherit;clear:left;\">presupuestos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferentes <span class=\"_ _0\"></span>firmados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cliente. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdos <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>beneficia <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>teniendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _7\"></span>distintas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>puedan <span class=\"_ _6\"></span>identificar <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">ingresos y costes de los distintos elementos, cada parte se trata de forma <span class=\"_ _1\"></span>separada.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>propia <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctividad, <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _0\"></span>pueden <span class=\"_ _0\"></span>sufri<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>alteraciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">debido a <span class=\"_ _b\"></span>modi<span class=\"_ _0\"></span>ficaciones <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n el <span class=\"_ _b\"></span>alcance de <span class=\"_ _1\"></span>los trab<span class=\"_ _1\"></span>ajos que <span class=\"_ _b\"></span>se van a <span class=\"_ _b\"></span>ejecutar bajo <span class=\"_ _1\"></span>los t\u00e9r<span class=\"_ _1\"></span>minos del <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrato. <span class=\"_ _1\"></span>Una </span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n <span class=\"_ _d\"> </span>puede <span class=\"_ _d\"> </span>llevar <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>aumentar <span class=\"_ _d\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>disminuir <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>procedentes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>importe <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>l<span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">modificaci\u00f3n s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registra c<span class=\"_ _0\"></span>omo mayor <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>hay <span class=\"_ _0\"></span>una aprobaci\u00f3n <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>liente <span class=\"_ _0\"></span>del alcance <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">los mi<span class=\"_ _1\"></span>smos, as\u00ed <span class=\"_ _b\"></span>como del i<span class=\"_ _1\"></span>mporte de <span class=\"_ _b\"></span>dicha modificaci\u00f3n. <span class=\"_ _1\"></span>En e<span class=\"_ _1\"></span>l caso <span class=\"_ _b\"></span>de que <span class=\"_ _1\"></span>exista a<span class=\"_ _1\"></span>probaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>alcance, <span class=\"_ _1\"></span>pero </span><span style=\"display:inherit;clear:left;\">su <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _e\"> </span>est\u00e9 <span class=\"_\"> </span>pendiente, <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>re<span class=\"_ _1\"></span>conocer\u00e1n <span class=\"_ _e\"> </span>ingresos <span class=\"_\"> </span>por <span class=\"_ _e\"> </span>un <span class=\"_\"> </span>importe<span class=\"_ _1\"></span> <span class=\"_\"> </span>estim<span class=\"_ _1\"></span>ado <span class=\"_\"> </span>s<span class=\"_ _1\"></span>iempre <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cuando <span class=\"_\"> </span>se<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">altamente probable que no se produzca una reversi\u00f3n signifi<span class=\"_ _1\"></span>cativa en el futuro de <span class=\"_ _0\"></span>estos. </span><span style=\"display:inherit;clear:left;\">Igualmente, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>desarrollo <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>contratos <span class=\"_ _8\"></span>pueden <span class=\"_ _6\"></span>surgir <span class=\"_ _d\"> </span>reclamaciones <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>espera <span class=\"_ _6\"></span>cobrar <span class=\"_ _8\"></span>del </span><span style=\"display:inherit;clear:left;\">cliente, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un te<span class=\"_ _0\"></span>rcero, c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>inclu<span class=\"_ _1\"></span>idos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>motivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>relacionados <span class=\"_ _6\"></span>y <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>oportadas <span class=\"_ _6\"></span>con <span class=\"_ _8\"></span>cl\u00e1usulas <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>causas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>fue<span class=\"_ _0\"></span>rza <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ayor.<span class=\"_ _7\"></span> <span class=\"_ _6\"></span>Las </span><span style=\"display:inherit;clear:left;\">reclamaciones se c<span class=\"_ _0\"></span>ontabilizan como una<span class=\"_ _0\"></span> consideraci\u00f3n variable. Se<span class=\"_ _0\"></span> incluyen como i<span class=\"_ _0\"></span>ngresos valor\u00e1ndose bien </span><span style=\"display:inherit;clear:left;\">mediante el m\u00e9todo del valor espe<span class=\"_ _0\"></span>rado o bien mediante el m\u00e9todo de la cantidad m\u00e1s probable (en cad<span class=\"_ _7\"></span>a caso </span><span style=\"display:inherit;clear:left;\">el m\u00e9todo <span class=\"_ _b\"></span>que sea <span class=\"_ _b\"></span>mejor para <span class=\"_ _b\"></span>pred<span class=\"_ _0\"></span>ecir <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>antidad <span class=\"_ _1\"></span>que l<span class=\"_ _1\"></span>a en<span class=\"_ _1\"></span>tidad e<span class=\"_ _1\"></span>spera t<span class=\"_ _1\"></span>ener <span class=\"_ _1\"></span>derecho a <span class=\"_ _b\"></span>recibir) y <span class=\"_ _b\"></span>siemp<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>que </span><span style=\"display:inherit;clear:left;\">sea altamente <span class=\"_ _0\"></span>probable que <span class=\"_ _0\"></span>en el fu<span class=\"_ _0\"></span>turo no se <span class=\"_ _0\"></span>produzca una rev<span class=\"_ _0\"></span>ersi\u00f3n significativa de <span class=\"_ _0\"></span>la cantidad d<span class=\"_ _0\"></span>e ingresos </span><span style=\"display:inherit;clear:left;\">reconocidos cuando <span class=\"_ _0\"></span>las incer<span class=\"_ _0\"></span>tidumbres <span class=\"_ _0\"></span>asociadas a <span class=\"_ _0\"></span>dichas reclamaciones s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resuelvan posteriormente.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>En la </span><span style=\"display:inherit;clear:left;\">evaluaci\u00f3n de la probabilidad <span class=\"_ _1\"></span>de las reclamaciones se consi<span class=\"_ _1\"></span>dera, adem\u00e1s del an\u00e1lisis t\u00e9cn<span class=\"_ _1\"></span>ico de cada caso, la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">experiencia <span class=\"_ _b\"></span>pasada <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>situaciones <span class=\"_ _b\"></span>similares <span class=\"_ _b\"></span>tanto <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>naturaleza como <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>contraparte <span class=\"_ _b\"></span>afe<span class=\"_ _0\"></span>ctada, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como </span><span style=\"display:inherit;clear:left;\">las comunicaciones con el cliente con relaci\u00f3n al caso. </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>t<span class=\"_ _1\"></span>ipolog\u00eda <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_\"> </span>proyectos <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>cartera, <span class=\"_\"> </span>las <span class=\"_\"> </span>negociaciones <span class=\"_\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_\"> </span>los <span class=\"_\"> </span>clientes <span class=\"_\"> </span>entorno <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>las </span><span style=\"display:inherit;clear:left;\">reclamaciones se extienden durante la vida de estos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>proyectos, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>firma <span class=\"_ _7\"></span>subcontratos <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>empresas q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>desarrollan <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>construcci\u00f3n </span><span style=\"display:inherit;clear:left;\">f\u00edsica <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_\"> </span>pl<span class=\"_ _0\"></span>antas. <span class=\"_ _a\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_ _a\"> </span>valor <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>subcontratos <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>ajusta <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"> </span>funci\u00f3n <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _a\"> </span>alcances <span class=\"_\"> </span>establecidos </span><span style=\"display:inherit;clear:left;\">contractualmente. En <span class=\"_ _0\"></span>aquellos casos <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>que la <span class=\"_ _0\"></span>reducci\u00f3n del a<span class=\"_ _0\"></span>lcance derive <span class=\"_ _0\"></span>en una e<span class=\"_ _0\"></span>jecuci\u00f3n inadecuada </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>uponga <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>adic<span class=\"_ _0\"></span>ionales <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Grupo, <span class=\"_ _d\"> </span>\u00e9ste <span class=\"_ _e\"> </span>repercute <span class=\"_ _d\"> </span>di<span class=\"_ _0\"></span>cho <span class=\"_ _d\"> </span>exceso <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>coste <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ubcontratistas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ampar\u00e1ndose en sus derechos contractuales.  </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Contratos de concesiones </span></span><span style=\"display:inherit;clear:left;\">Los ingresos derivados de las <span class=\"_ _1\"></span>actividades concesionales se reconocen en funci\u00f3n de lo<span class=\"_ _1\"></span>s servicios prestados a </span><span style=\"display:inherit;clear:left;\">los precios contractuales acordados.  </span><span style=\"display:inherit;clear:left;\">d)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Ingresos por dividendos </span></span><span style=\"display:inherit;clear:left;\">Los ingresos por dividendos se reconocen cuando se establece el derecho a recibir el cobro. </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">e)</span></span><span class=\"ls0\"><span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _12\"> </span></span></span><span><span style=\"display:inherit;clear:left;\">Ingresos por intereses</span></span> </span></span><span style=\"display:inherit;clear:left;\">Los ingresos por intereses se reconocen usando el m\u00e9todo del tipo de inter\u00e9s efectivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__88": {
   "value": "<span style=\"display:inherit;clear:left;\">2.22.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados y <span class=\"_ _0\"></span>actividad de cobertura<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>ertura <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9. <span class=\"_ _0\"></span>Esto <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>asegure <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">relaciones de contabilidad de co<span class=\"_ _0\"></span>bertura est\u00e9n alineadas con sus objetivos <span class=\"_ _0\"></span>y estrategia de gesti\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">aplique un enfoque m\u00e1s cualitativo y prospectivo para evaluar la eficacia de la cobertura. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>estrategias <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>gesti\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>ri<span class=\"_ _0\"></span>esgos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>documentaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>cobertura <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _8\"></span>alineadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">requerimientos de la NIIF 9 y estas relaciones se tratan como coberturas continuadas. </span><span style=\"display:inherit;clear:left;\">Los instrumento<span class=\"_ _1\"></span>s financieros <span class=\"_ _b\"></span>deriv<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>conocen in<span class=\"_ _1\"></span>icialmente por <span class=\"_ _b\"></span>su valor r<span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>zonable en<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>fecha en <span class=\"_ _1\"></span>que se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">firma <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>contrato <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>posteriormente <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _8\"></span>ajustando <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _8\"> </span>balance. <span class=\"_ _d\"> </span>El </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ganancia <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _0\"></span>resultante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaciones d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>periodo </span><span style=\"display:inherit;clear:left;\">depende <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>derivado <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>igna <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">partida que se est\u00e1 cubriendo.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>efectiva <span class=\"_ _b\"></span>de ca<span class=\"_ _1\"></span>mbios <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>derivados <span class=\"_ _1\"></span>designados <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>califican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>coberturas </span><span style=\"display:inherit;clear:left;\">de flujos <span class=\"_ _b\"></span>de efectivo <span class=\"_ _1\"></span>se re<span class=\"_ _1\"></span>conocen en <span class=\"_ _b\"></span>el otro <span class=\"_ _1\"></span>resultado g<span class=\"_ _1\"></span>lobal. <span class=\"_ _1\"></span>La ganancia <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>correspondiente <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>parte </span><span style=\"display:inherit;clear:left;\">no efectiva se reconoce inmediatamente en resultado financiero en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _d\"> </span><span class=\"ff7\">acumulados <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>\u201cOtro <span class=\"_ _e\"> </span>resultado <span class=\"_ _d\"> </span>global <span class=\"_ _d\"> </span>consolidado\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>traspasan <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada en el ejercicio en que la partida cubierta afecta al resultado.  </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento de<span class=\"_ _0\"></span> cobertura <span class=\"_ _0\"></span>vence <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>ende, o<span class=\"_ _0\"></span> cuando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>deja <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cumplir </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _8\"></span>para <span class=\"_ _d\"> </span>poder <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>contabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>obertura, <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto ha<span class=\"_ _0\"></span>sta ese momento continuar\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>formando parte de <span class=\"_ _0\"></span>este y se<span class=\"_ _0\"></span> reconocen cuando finalmente la </span><span style=\"display:inherit;clear:left;\">transacci\u00f3n ant<span class=\"_ _1\"></span>icipada <span class=\"_ _1\"></span>se reco<span class=\"_ _1\"></span>noce en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados. <span class=\"_ _b\"></span>Sin embargo, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ja <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ser <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>tenga </span><span style=\"display:inherit;clear:left;\">lugar <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>transacci\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ff7\">acumuladas <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>\u201cOtro <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal <span class=\"_ _7\"></span>consolidado\u201d</span> <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">traspasan inmediatamente a la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _b\"></span>designa determinados <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>como cobertura <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>riesgo c<span class=\"_ _1\"></span>oncreto asociado <span class=\"_ _b\"></span>a un ac<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pasivo </span><span style=\"display:inherit;clear:left;\">reconocido <span class=\"_ _8\"></span>o <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>altamente <span class=\"_ _8\"> </span>probable<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>afectar <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>resultado <span class=\"_ _8\"> </span>del <span class=\"_ _d\"> </span>ejercicio </span><span style=\"display:inherit;clear:left;\">(cobertura de flujos de efectivo). </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Derivados que no califican para contabilidad de cobertura </span></span><span style=\"display:inherit;clear:left;\">Para los instrumentos financieros derivados no des<span class=\"_ _1\"></span>ignados como instrumentos de cobertura o que no <span class=\"_ _1\"></span>califican </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>designados <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>tales, <span class=\"_ _b\"></span>las <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>ariaciones <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _16\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>financiero <span class=\"_ _b\"></span>(ingreso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>asto) <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>ultados c<span class=\"_ _1\"></span>onsolidada. <span class=\"_ _1\"></span>Se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluidos </span><span style=\"display:inherit;clear:left;\">en la categor\u00eda de activos o pasivos financieros a valor razonable con cambios en resultados.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__87": {
   "value": "<span style=\"display:inherit;clear:left;\">2.22.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados y <span class=\"_ _0\"></span>actividad de cobertura<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>ertura <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9. <span class=\"_ _0\"></span>Esto <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>asegure <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">relaciones de contabilidad de co<span class=\"_ _0\"></span>bertura est\u00e9n alineadas con sus objetivos <span class=\"_ _0\"></span>y estrategia de gesti\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">aplique un enfoque m\u00e1s cualitativo y prospectivo para evaluar la eficacia de la cobertura. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>estrategias <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>gesti\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>ri<span class=\"_ _0\"></span>esgos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>documentaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>cobertura <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _8\"></span>alineadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">requerimientos de la NIIF 9 y estas relaciones se tratan como coberturas continuadas. </span><span style=\"display:inherit;clear:left;\">Los instrumento<span class=\"_ _1\"></span>s financieros <span class=\"_ _b\"></span>deriv<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>conocen in<span class=\"_ _1\"></span>icialmente por <span class=\"_ _b\"></span>su valor r<span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>zonable en<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>fecha en <span class=\"_ _1\"></span>que se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">firma <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>contrato <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>posteriormente <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _8\"></span>ajustando <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _8\"> </span>balance. <span class=\"_ _d\"> </span>El </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ganancia <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _0\"></span>resultante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaciones d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>periodo </span><span style=\"display:inherit;clear:left;\">depende <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>derivado <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>igna <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">partida que se est\u00e1 cubriendo.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>efectiva <span class=\"_ _b\"></span>de ca<span class=\"_ _1\"></span>mbios <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>derivados <span class=\"_ _1\"></span>designados <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>califican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>coberturas </span><span style=\"display:inherit;clear:left;\">de flujos <span class=\"_ _b\"></span>de efectivo <span class=\"_ _1\"></span>se re<span class=\"_ _1\"></span>conocen en <span class=\"_ _b\"></span>el otro <span class=\"_ _1\"></span>resultado g<span class=\"_ _1\"></span>lobal. <span class=\"_ _1\"></span>La ganancia <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>correspondiente <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>parte </span><span style=\"display:inherit;clear:left;\">no efectiva se reconoce inmediatamente en resultado financiero en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _d\"> </span><span class=\"ff7\">acumulados <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>\u201cOtro <span class=\"_ _e\"> </span>resultado <span class=\"_ _d\"> </span>global <span class=\"_ _d\"> </span>consolidado\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>traspasan <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada en el ejercicio en que la partida cubierta afecta al resultado.  </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento de<span class=\"_ _0\"></span> cobertura <span class=\"_ _0\"></span>vence <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>ende, o<span class=\"_ _0\"></span> cuando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>deja <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cumplir </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _8\"></span>para <span class=\"_ _d\"> </span>poder <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>contabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>obertura, <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto ha<span class=\"_ _0\"></span>sta ese momento continuar\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>formando parte de <span class=\"_ _0\"></span>este y se<span class=\"_ _0\"></span> reconocen cuando finalmente la </span><span style=\"display:inherit;clear:left;\">transacci\u00f3n ant<span class=\"_ _1\"></span>icipada <span class=\"_ _1\"></span>se reco<span class=\"_ _1\"></span>noce en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados. <span class=\"_ _b\"></span>Sin embargo, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ja <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ser <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>tenga </span><span style=\"display:inherit;clear:left;\">lugar <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>transacci\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ff7\">acumuladas <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>\u201cOtro <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal <span class=\"_ _7\"></span>consolidado\u201d</span> <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">traspasan inmediatamente a la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _b\"></span>designa determinados <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>como cobertura <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>riesgo c<span class=\"_ _1\"></span>oncreto asociado <span class=\"_ _b\"></span>a un ac<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pasivo </span><span style=\"display:inherit;clear:left;\">reconocido <span class=\"_ _8\"></span>o <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>altamente <span class=\"_ _8\"> </span>probable<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>afectar <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>resultado <span class=\"_ _8\"> </span>del <span class=\"_ _d\"> </span>ejercicio </span><span style=\"display:inherit;clear:left;\">(cobertura de flujos de efectivo). </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Derivados que no califican para contabilidad de cobertura </span></span><span style=\"display:inherit;clear:left;\">Para los instrumentos financieros derivados no des<span class=\"_ _1\"></span>ignados como instrumentos de cobertura o que no <span class=\"_ _1\"></span>califican </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>designados <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>tales, <span class=\"_ _b\"></span>las <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>ariaciones <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _16\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>financiero <span class=\"_ _b\"></span>(ingreso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>asto) <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>ultados c<span class=\"_ _1\"></span>onsolidada. <span class=\"_ _1\"></span>Se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluidos </span><span style=\"display:inherit;clear:left;\">en la categor\u00eda de activos o pasivos financieros a valor razonable con cambios en resultados.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__86": {
   "value": "<span style=\"display:inherit;clear:left;\">2.22.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados y <span class=\"_ _0\"></span>actividad de cobertura<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>ertura <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9. <span class=\"_ _0\"></span>Esto <span class=\"_ _7\"></span>requiere <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>asegure <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">relaciones de contabilidad de co<span class=\"_ _0\"></span>bertura est\u00e9n alineadas con sus objetivos <span class=\"_ _0\"></span>y estrategia de gesti\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">aplique un enfoque m\u00e1s cualitativo y prospectivo para evaluar la eficacia de la cobertura. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"></span>estrategias <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>gesti\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>ri<span class=\"_ _0\"></span>esgos <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>documentaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>cobertura <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _8\"></span>alineadas <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">requerimientos de la NIIF 9 y estas relaciones se tratan como coberturas continuadas. </span><span style=\"display:inherit;clear:left;\">Los instrumento<span class=\"_ _1\"></span>s financieros <span class=\"_ _b\"></span>deriv<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e re<span class=\"_ _1\"></span>conocen in<span class=\"_ _1\"></span>icialmente por <span class=\"_ _b\"></span>su valor r<span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>zonable en<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>fecha en <span class=\"_ _1\"></span>que se<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">firma <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>contrato <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>posteriormente <span class=\"_ _6\"></span>se <span class=\"_ _8\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _8\"></span>ajustando <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _8\"> </span>balance. <span class=\"_ _d\"> </span>El </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ganancia <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _0\"></span>resultante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaciones d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>periodo </span><span style=\"display:inherit;clear:left;\">depende <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>derivado <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>igna <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>naturaleza <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">partida que se est\u00e1 cubriendo.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>efectiva <span class=\"_ _b\"></span>de ca<span class=\"_ _1\"></span>mbios <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>derivados <span class=\"_ _1\"></span>designados <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>califican <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>coberturas </span><span style=\"display:inherit;clear:left;\">de flujos <span class=\"_ _b\"></span>de efectivo <span class=\"_ _1\"></span>se re<span class=\"_ _1\"></span>conocen en <span class=\"_ _b\"></span>el otro <span class=\"_ _1\"></span>resultado g<span class=\"_ _1\"></span>lobal. <span class=\"_ _1\"></span>La ganancia <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _1\"></span>correspondiente <span class=\"_ _b\"></span>a la <span class=\"_ _1\"></span>parte </span><span style=\"display:inherit;clear:left;\">no efectiva se reconoce inmediatamente en resultado financiero en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _d\"> </span><span class=\"ff7\">acumulados <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>\u201cOtro <span class=\"_ _e\"> </span>resultado <span class=\"_ _d\"> </span>global <span class=\"_ _d\"> </span>consolidado\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>traspasan <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada en el ejercicio en que la partida cubierta afecta al resultado.  </span><span style=\"display:inherit;clear:left;\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento de<span class=\"_ _0\"></span> cobertura <span class=\"_ _0\"></span>vence <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>ende, o<span class=\"_ _0\"></span> cuando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>deja <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cumplir </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _8\"></span>para <span class=\"_ _d\"> </span>poder <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _d\"> </span>contabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>obertura, <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto ha<span class=\"_ _0\"></span>sta ese momento continuar\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>formando parte de <span class=\"_ _0\"></span>este y se<span class=\"_ _0\"></span> reconocen cuando finalmente la </span><span style=\"display:inherit;clear:left;\">transacci\u00f3n ant<span class=\"_ _1\"></span>icipada <span class=\"_ _1\"></span>se reco<span class=\"_ _1\"></span>noce en <span class=\"_ _b\"></span>la cuenta <span class=\"_ _b\"></span>de resultados. <span class=\"_ _b\"></span>Sin embargo, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ja <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ser <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>tenga </span><span style=\"display:inherit;clear:left;\">lugar <span class=\"_ _7\"></span>dicha <span class=\"_ _7\"></span>transacci\u00f3n, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ff7\">acumuladas <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>\u201cOtro <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _0\"></span>obal <span class=\"_ _7\"></span>consolidado\u201d</span> <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">traspasan inmediatamente a la cuenta de resultados consolidada. </span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _b\"></span>designa determinados <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>como cobertura <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>riesgo c<span class=\"_ _1\"></span>oncreto asociado <span class=\"_ _b\"></span>a un ac<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pasivo </span><span style=\"display:inherit;clear:left;\">reconocido <span class=\"_ _8\"></span>o <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>altamente <span class=\"_ _8\"> </span>probable<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>afectar <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>resultado <span class=\"_ _8\"> </span>del <span class=\"_ _d\"> </span>ejercicio </span><span style=\"display:inherit;clear:left;\">(cobertura de flujos de efectivo). </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Derivados que no califican para contabilidad de cobertura </span></span><span style=\"display:inherit;clear:left;\">Para los instrumentos financieros derivados no des<span class=\"_ _1\"></span>ignados como instrumentos de cobertura o que no <span class=\"_ _1\"></span>califican </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>designados <span class=\"_ _16\"></span>como <span class=\"_ _b\"></span>tales, <span class=\"_ _b\"></span>las <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>ariaciones <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>en <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _16\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen </span><span style=\"display:inherit;clear:left;\">como <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>financiero <span class=\"_ _b\"></span>(ingreso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>asto) <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>ultados c<span class=\"_ _1\"></span>onsolidada. <span class=\"_ _1\"></span>Se <span class=\"_ _1\"></span>consideran <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluidos </span><span style=\"display:inherit;clear:left;\">en la categor\u00eda de activos o pasivos financieros a valor razonable con cambios en resultados.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__89": {
   "value": "<span style=\"display:inherit;clear:left;\">2.24.<span class=\"ls0\"> Distribuci\u00f3n de dividend<span class=\"_ _0\"></span>os </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>distribuci\u00f3n de <span class=\"_ _0\"></span>dividendos a los <span class=\"_ _0\"></span>accionistas <span class=\"_ _0\"></span>de la So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce como u<span class=\"_ _0\"></span>n pasivo e<span class=\"_ _0\"></span>n las </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>dividendos <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>ados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>accionistas </span><span style=\"display:inherit;clear:left;\">de la sociedad.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__90": {
   "value": "<span style=\"display:inherit;clear:left;\">2.25.<span class=\"ls0\"> Medio ambiente </span></span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _6\"></span>actividad <span class=\"_ _6\"></span>medioambiental <span class=\"_ _6\"></span>cualquier <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _6\"></span>prop\u00f3sito <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>prevenir, <span class=\"_ _6\"></span>reducir <span class=\"_ _8\"></span>o </span><span style=\"display:inherit;clear:left;\">reparar el da\u00f1o sobre el medio ambiente. </span><span style=\"display:inherit;clear:left;\">Los gastos d<span class=\"_ _0\"></span>erivados de la <span class=\"_ _0\"></span>protecci\u00f3n y mejora del<span class=\"_ _0\"></span> medio ambiente s<span class=\"_ _0\"></span>e imputan a <span class=\"_ _0\"></span>resultados en el e<span class=\"_ _0\"></span>jercicio en </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>incurren, <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>independencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>roduzca <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>corriente <span class=\"_ _7\"></span>monetaria <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>financiera </span><span style=\"display:inherit;clear:left;\">derivada de ellos. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>pr<span class=\"_ _1\"></span>ovisiones <span class=\"_ _e\"> </span>relativas <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>responsabilidades <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>cie<span class=\"_ _0\"></span>rtas, <span class=\"_ _e\"> </span>litigios <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>c<span class=\"_ _1\"></span>urso <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _e\"> </span>u </span><span style=\"display:inherit;clear:left;\">obligaciones pendientes <span class=\"_ _0\"></span>de cuant\u00eda indeterminada <span class=\"_ _0\"></span>de naturaleza medioambiental, <span class=\"_ _0\"></span>no cubiertas por <span class=\"_ _0\"></span>las p\u00f3lizas </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>seguros <span class=\"_ _b\"></span>suscritas, se <span class=\"_ _b\"></span>constituyen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el m<span class=\"_ _1\"></span>omento <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>nacimi<span class=\"_ _0\"></span>ento <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>responsabilidad <span class=\"_ _b\"></span>o de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>obligaci\u00f3n <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue </span><span style=\"display:inherit;clear:left;\">determina la indemnizaci\u00f3n o pago. </span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>actividad <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dedican <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sociedades<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">ni</span> <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">contingencias <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>med<span class=\"_ _0\"></span>ioambiental <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>pudieran <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>significativos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>patrimonio, <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">situaci\u00f3n financiera y los resultados de esta.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__91": {
   "value": "<span style=\"display:inherit;clear:left;\">2.26.<span class=\"ls0\"> Ganancias por acci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Ganancias b\u00e1sicas por acci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Las ganancias b\u00e1sicas por acci\u00f3n se calculan dividiendo: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>El <span class=\"_ _6\"></span>beneficio <span class=\"_ _7\"></span>atrib<span class=\"_ _0\"></span>uible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>propietarios <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Sociedad, <span class=\"_ _6\"></span>excluyendo <span class=\"_ _7\"></span>cualquier <span class=\"_ _6\"></span>coste <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>servicio <span class=\"_ _6\"></span>de </span></span><span style=\"display:inherit;clear:left;\">patrimonio neto distinto de las acciones ordinarias. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Entre el n\u00famero<span class=\"_ _0\"></span> medio ponder<span class=\"_ _1\"></span>ado de acciones ordinarias en circulaci\u00f3n durante el ejercicio, ajustado </span></span><span style=\"display:inherit;clear:left;\">por los <span class=\"_ _0\"></span>elementos de <span class=\"_ _0\"></span>incentivos en acciones <span class=\"_ _0\"></span>ordinarias emitidos <span class=\"_ _0\"></span>durante el ejercicio <span class=\"_ _0\"></span>y excluyendo las </span><span style=\"display:inherit;clear:left;\">acciones propias. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Ganancias diluidas por acci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>ganancias <span class=\"_ _8\"></span>diluidas <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>ajustan <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>cifras <span class=\"_ _8\"></span>usadas <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>determinaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>ganancias </span><span style=\"display:inherit;clear:left;\">b\u00e1sicas por acci\u00f3n para tener en cuenta: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _e\"> </span>efecto <span class=\"_ _d\"> </span>despu\u00e9s <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>impuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>ganancias<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>intereses <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>otros <span class=\"_ _e\"> </span>costes <span class=\"_ _e\"> </span>financiero<span class=\"_ _1\"></span>s </span></span><span style=\"display:inherit;clear:left;\">asociados con las acciones ordinarias potenciales con efectos dilusivos<span class=\"_ _0\"></span>, y </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>n\u00famero <span class=\"_ _6\"></span>medio <span class=\"_ _8\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>cciones <span class=\"_ _6\"></span>ordinarias <span class=\"_ _6\"></span>adicionales <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>abr\u00edan <span class=\"_ _7\"></span>es<span class=\"_ _0\"></span>tado <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>irculaci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">asumiendo la conversi\u00f3n de todas las acciones ordinarias potenciales con efectos dilusivos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__93": {
   "value": "<span style=\"display:inherit;clear:left;\">2.27.<span class=\"ls0\"> Combinaciones de nego<span class=\"_ _0\"></span>cios </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_\"> </span>contable <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>adquisici\u00f3n <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>usa <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_\"> </span>contabilizar <span class=\"_\"> </span>todas <span class=\"_ _a\"> </span>las <span class=\"_\"> </span>combinaciones <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>negocio, <span class=\"_\"> </span>con </span><span style=\"display:inherit;clear:left;\">independencia de si se adquieren instrumentos de patrimoni<span class=\"_ _1\"></span>o u otros activos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>identificables <span class=\"_ _7\"></span>adquiridos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>contingentes <span class=\"_ _7\"></span>asumidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">negocios, <span class=\"_\"> </span>con <span class=\"_\"> </span>excepciones <span class=\"_\"> </span>limitadas, <span class=\"_\"> </span>se <span class=\"_\"> </span>valoran <span class=\"_\"> </span>inicialmente <span class=\"_\"> </span>a <span class=\"_\"> </span>sus<span class=\"_ _0\"></span> <span class=\"_\"> </span>valores <span class=\"_\"> </span>razonables <span class=\"_\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>fecha <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _0\"></span>cualquier <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>articipaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>domi<span class=\"_ _0\"></span>nante <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>entidad <span class=\"_ _7\"></span>adquirida <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>roporcional <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>dominante <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>activos </span><span style=\"display:inherit;clear:left;\">identificables netos de la entidad adquirida. </span><span style=\"display:inherit;clear:left;\">Los costes relacionados con la adquisici\u00f3n se reconocen como gastos cuando se <span class=\"_ _1\"></span>incurre en ellos. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El exceso de:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>la contraprestaci\u00f3n transferida; </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el importe de cualquier participaci\u00f3n no dominante en la entidad adquirida, y  </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el va<span class=\"_ _0\"></span>lor razonable <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de cualquier <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previa <span class=\"_ _0\"></span>en la </span></span><span style=\"display:inherit;clear:left;\">entidad adquirida, </span><span style=\"display:inherit;clear:left;\">sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>identificables <span class=\"_ _0\"></span>adquiridos s<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>gistra como <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio. <span class=\"_ _0\"></span>Si </span><span style=\"display:inherit;clear:left;\">esos <span class=\"_ _e\"> </span>importes <span class=\"_ _d\"> </span>son <span class=\"_ _e\"> </span>menores <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>azonable <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _d\"> </span>netos <span class=\"_ _e\"> </span>identificables <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>pendiente </span><span style=\"display:inherit;clear:left;\">adquirida, <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>diferencia <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_\"> </span>r<span class=\"_ _1\"></span>econoce <span class=\"_ _e\"> </span>direc<span class=\"_ _0\"></span>tamente <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>resultados <span class=\"_\"> </span>como <span class=\"_ _e\"> </span>una <span class=\"_\"> </span>compra <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>condiciones <span class=\"_ _e\"> </span>muy </span><span style=\"display:inherit;clear:left;\">ventajosas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__92": {
   "value": "<span style=\"display:inherit;clear:left;\">2.27.<span class=\"ls0\"> Combinaciones de nego<span class=\"_ _0\"></span>cios </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_\"> </span>contable <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>adquisici\u00f3n <span class=\"_\"> </span>se <span class=\"_ _a\"> </span>usa <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_\"> </span>contabilizar <span class=\"_\"> </span>todas <span class=\"_ _a\"> </span>las <span class=\"_\"> </span>combinaciones <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>negocio, <span class=\"_\"> </span>con </span><span style=\"display:inherit;clear:left;\">independencia de si se adquieren instrumentos de patrimoni<span class=\"_ _1\"></span>o u otros activos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>identificables <span class=\"_ _7\"></span>adquiridos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>contingentes <span class=\"_ _7\"></span>asumidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">negocios, <span class=\"_\"> </span>con <span class=\"_\"> </span>excepciones <span class=\"_\"> </span>limitadas, <span class=\"_\"> </span>se <span class=\"_\"> </span>valoran <span class=\"_\"> </span>inicialmente <span class=\"_\"> </span>a <span class=\"_\"> </span>sus<span class=\"_ _0\"></span> <span class=\"_\"> </span>valores <span class=\"_\"> </span>razonables <span class=\"_\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>fecha <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">adquisici\u00f3n. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _0\"></span>cualquier <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>articipaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>domi<span class=\"_ _0\"></span>nante <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>entidad <span class=\"_ _7\"></span>adquirida <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>roporcional <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>dominante <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>activos </span><span style=\"display:inherit;clear:left;\">identificables netos de la entidad adquirida. </span><span style=\"display:inherit;clear:left;\">Los costes relacionados con la adquisici\u00f3n se reconocen como gastos cuando se <span class=\"_ _1\"></span>incurre en ellos. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El exceso de:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>la contraprestaci\u00f3n transferida; </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el importe de cualquier participaci\u00f3n no dominante en la entidad adquirida, y  </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>el va<span class=\"_ _0\"></span>lor razonable <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de cualquier <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previa <span class=\"_ _0\"></span>en la </span></span><span style=\"display:inherit;clear:left;\">entidad adquirida, </span><span style=\"display:inherit;clear:left;\">sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>identificables <span class=\"_ _0\"></span>adquiridos s<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>gistra como <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio. <span class=\"_ _0\"></span>Si </span><span style=\"display:inherit;clear:left;\">esos <span class=\"_ _e\"> </span>importes <span class=\"_ _d\"> </span>son <span class=\"_ _e\"> </span>menores <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>azonable <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _d\"> </span>netos <span class=\"_ _e\"> </span>identificables <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>pendiente </span><span style=\"display:inherit;clear:left;\">adquirida, <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>diferencia <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_\"> </span>r<span class=\"_ _1\"></span>econoce <span class=\"_ _e\"> </span>direc<span class=\"_ _0\"></span>tamente <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>resultados <span class=\"_\"> </span>como <span class=\"_ _e\"> </span>una <span class=\"_\"> </span>compra <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>condiciones <span class=\"_ _e\"> </span>muy </span><span style=\"display:inherit;clear:left;\">ventajosas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__94": {
   "value": "<span style=\"display:inherit;clear:left;\">2.28.<span class=\"ls0\"> Tratamiento de sociedad<span class=\"_ _0\"></span>es en econom\u00edas hipe<span class=\"_ _0\"></span>rinflacionarias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>NIC <span class=\"_ _7\"></span>29 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>estados <span class=\"_ _8\"></span>financieros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>turcas<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span></span>argentinas. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">dicha <span class=\"_ _6\"></span>norma <span class=\"_ _6\"></span>conlleva <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>sig<span class=\"_ _0\"></span>uientes <span class=\"_ _6\"></span>excepciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>anteriormente <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ormas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Reexpresi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>monetarios <span class=\"_ _b\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ependiendo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>caso, </span></span><span style=\"display:inherit;clear:left;\">desde su fecha de<span class=\"_ _0\"></span> adquisici\u00f3n. La contrapartida de dicha <span class=\"_ _0\"></span>reexpresi\u00f3n ha sido reservas<span class=\"_ _7\"></span> o el resultado </span><span style=\"display:inherit;clear:left;\">por exposici\u00f3n a cambios en el po<span class=\"_ _0\"></span>der adquisitivo de la moneda del ejercicio dependiendo del per\u00edodo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de aplicaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El patrimonio ha sido reexpresado, al igual que el <span class=\"_ _0\"></span>resto de las partidas no monetaria<span class=\"_ _1\"></span>s. </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>La <span class=\"_ _7\"></span>reexpresi\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>resultad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nsual <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>inflaci\u00f3n <span class=\"_ _7\"></span>acumulada <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>desde <span class=\"_ _0\"></span>su </span></span><span style=\"display:inherit;clear:left;\">generaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>ajustar\u00e1 <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>integral <span class=\"_ _7\"></span>consolidado <span class=\"_ _0\"></span>derivado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>exposici\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cambios </span><span style=\"display:inherit;clear:left;\">en el<span class=\"ls0\"> poder adquisitivo de la m<span class=\"_ _1\"></span>oneda. </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Aplicaci\u00f3n del <span class=\"_ _0\"></span>tipo de cambio de <span class=\"_ _0\"></span>cierre e<span class=\"_ _0\"></span>n lugar d<span class=\"_ _0\"></span>el medio del <span class=\"_ _0\"></span>ejercicio, a los <span class=\"_ _0\"></span>ingresos y gastos<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Para </span></span><span style=\"display:inherit;clear:left;\">ello, <span class=\"_ _f\"> </span>todos <span class=\"_ _f\"> </span>los <span class=\"_ _19\"> </span>importes <span class=\"_ _f\"> </span>necesitan <span class=\"_ _f\"> </span>ser <span class=\"_ _f\"> </span>reeexpresados <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _f\"> </span>la <span class=\"_ _19\"> </span>utilizaci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>variaci\u00f3n </span><span style=\"display:inherit;clear:left;\">experimentada por e<span class=\"_ _1\"></span>l \u00edndice g<span class=\"_ _1\"></span>eneral de pre<span class=\"_ _1\"></span>cios, desde <span class=\"_ _1\"></span>la fecha en<span class=\"_ _1\"></span> la que<span class=\"_ _1\"></span> los g<span class=\"_ _1\"></span>astos e i<span class=\"_ _1\"></span>ngresos fueron<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">recogidos en la cuenta de resultados. </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>ajustado <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>cuenta <span class=\"_ _a\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>resultados <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>reflejar <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>resultado <span class=\"_ _f\"> </span>financiero </span></span><span style=\"display:inherit;clear:left;\">correspondiente al impacto de la inflaci\u00f3n en los activos monetarios netos.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _0\"></span>distintas <span class=\"_ _0\"></span>partidas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resultados y <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 </span></span><span style=\"display:inherit;clear:left;\">han <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>ajustadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>\u00edndice <span class=\"_ _7\"></span>inflacionario <span class=\"_ _7\"></span>desde <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>generaci\u00f3n, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>contrapartida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>resultados </span><span style=\"display:inherit;clear:left;\">financieros y diferencias de cambio, respectivamente. </span><span style=\"display:inherit;clear:left;\">Los coeficientes medios <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsiderados para <span class=\"_ _1\"></span>este c\u00e1lculo <span class=\"_ _1\"></span>en el ej<span class=\"_ _1\"></span>ercicio 2023 <span class=\"ls8\">ha</span>n <span class=\"_ _b\"></span>sido del 1,41031 en <span class=\"_ _1\"></span>Turqu\u00eda y<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _e\"> </span><span class=\"ls0\">2,3179 <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>Argentina. <span class=\"_ _e\"> </span>Dichos <span class=\"_ _e\"> </span>coeficientes <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>extraen <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>informaci\u00f3n <span class=\"_ _e\"> </span>publ<span class=\"_ _1\"></span>icada <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Instituci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">estad\u00edstica t<span class=\"_ _1\"></span>urca <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>INDEC <span class=\"_ _b\"></span>argentino<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>trav\u00e9s de <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>publicaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>\u00cdn<span class=\"_ _0\"></span>dice <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Precios al <span class=\"_ _b\"></span>Consumidor <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _e\"> </span>variaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _e\"> </span>precios <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>servicios <span class=\"_ _e\"> </span>repr<span class=\"_ _1\"></span>esentativos <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>gasto <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>consumo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>hogares<span class=\"_ _0\"></span><span class=\"ls17\">, </span></span><span style=\"display:inherit;clear:left;\">respectivamente. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>re-expresi\u00f3n <span class=\"_ _b\"></span>regis<span class=\"_ _0\"></span>trados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los est<span class=\"_ _1\"></span>ados <span class=\"_ _b\"></span>financ<span class=\"_ _0\"></span>ieros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>con moneda <span class=\"_ _16\"></span>fu<span class=\"_ _0\"></span>ncional<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">lira <span class=\"_ _8\"></span>turca <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>peso <span class=\"_ _8\"> </span>argentino, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"></span>recogen <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>ganancias <span class=\"_ _8\"></span>consolidada, <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _e\"> </span><span class=\"ff7\">ep\u00edgrafe\u201d </span></span><span style=\"display:inherit;clear:left;\">Resultado <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>exposic<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>hip<span class=\"_ _0\"></span>erinflaci\u00f3n<span class=\"ff7\">\u201d. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>efecto <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>re<span class=\"_ _0\"></span></span>-expresi\u00f3n <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">ejercicio 2023, asciende a una p\u00e9rdida por importe de 7.759 miles de euros <span class=\"_ _0\"></span>(2022: 6.<span class=\"ls8\">097</span> m<span class=\"_ _1\"></span>iles de euros)<span class=\"ls9\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__95": {
   "value": "<span style=\"display:inherit;clear:left;\">3.1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Factores de riesgo finan<span class=\"_ _0\"></span>ciero<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>actividades <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>exponen <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diversos <span class=\"_ _7\"></span>riesgos <span class=\"_ _6\"></span>financieros: <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado <span class=\"_ _6\"></span>(incluyendo </span><span style=\"display:inherit;clear:left;\">riesgo de precio, riesgo de tipo de cambio y riesgo de flujos de <span class=\"_ _0\"></span>efectivo por <span class=\"ls9\">ti</span>po de inter\u00e9s), riesgo de cr\u00e9dito y </span><span style=\"display:inherit;clear:left;\">riesgo <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>liquidez. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>programa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>global <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>centra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>incertidumbre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">mercados financieros y trata de minimizar los e<span class=\"_ _0\"></span>fectos potenciales adversos sobre la rentabilidad financiera del </span><span style=\"display:inherit;clear:left;\">Grupo. El Grupo emplea instrumentos financieros derivados para cubrir determinadas exposiciones al riesgo. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _f\"> </span>gesti\u00f3n <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>riesgo <span class=\"_ _f\"> </span>est\u00e1 <span class=\"_ _a\"> </span>controlada <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>Direcci\u00f3n <span class=\"_ _a\"> </span>Fin<span class=\"_ _0\"></span>anciera, <span class=\"_ _a\"> </span>Direcciones <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>los <span class=\"_ _f\"> </span>Negocios <span class=\"_ _a\"> </span>y <span class=\"_ _f\"> </span>el </span><span style=\"display:inherit;clear:left;\">Departamento <span class=\"_ _b\"></span>Central <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Tesorer\u00eda <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>arreglo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>pol\u00edticas <span class=\"_ _b\"></span>tuteladas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Consejo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Administraci\u00f3n </span><span style=\"display:inherit;clear:left;\">de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante y<span class=\"_ _0\"></span> supervisadas <span class=\"_ _0\"></span>por el <span class=\"_ _0\"></span>Comit\u00e9 <span class=\"_ _0\"></span>de Auditor\u00eda <span class=\"_ _0\"></span>y Control. <span class=\"_ _0\"></span>Este <span class=\"_ _0\"></span>Departamento identifica, </span><span style=\"display:inherit;clear:left;\">eval\u00faa y cubre los riesgos financieros en estrecha colaboraci\u00f3n con las <span class=\"_ _1\"></span>unidades operativas del Grupo.<span class=\"_ _0\"></span>  </span><span style=\"display:inherit;clear:left;\">3.1.1. <span class=\"_ _1a\"> </span>Riesgo de mercado<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Riesgo de tipo de cambio </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>opera <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>\u00e1mbito <span class=\"_ _b\"></span>internacional <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>por <span class=\"_ _b\"></span>ta<span class=\"_ _0\"></span>nto, <span class=\"_ _16\"></span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _b\"></span>expuesto <span class=\"_ _16\"></span>a <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">con divisas, especialmente el d\u00f3lar estadouniden<span class=\"_ _1\"></span>se (USD) o en menor medida otras monedas ligadas al USD<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">Residualmente <span class=\"_ _8\"></span>hay <span class=\"_ _6\"></span>riesgos <span class=\"_ _8\"></span>menores <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>proveedores <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>otras <span class=\"_ _8\"></span>monedas <span class=\"_ _8\"></span>(principalmente <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span>enes <span class=\"_ _8\"></span>japoneses, </span><span style=\"display:inherit;clear:left;\">d\u00f3lares canadienses, <span class=\"ls14\">ri</span>al saud\u00ed, li<span class=\"_ _0\"></span>ra turca, ringgit malayo, sol peruano, peso mejicano, d\u00f3lar <span class=\"ls8\">de </span>Singapur<span class=\"ls9\">, </span>zloty </span><span style=\"display:inherit;clear:left;\">polaco, <span class=\"_ _f\"> </span>rial <span class=\"_ _f\"> </span>qatari, <span class=\"_ _f\"> </span>di<span class=\"_ _0\"></span>nar <span class=\"_ _f\"> </span>barein\u00ed, <span class=\"_ _f\"> </span>rial <span class=\"_ _f\"> </span>oman\u00ed <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>dinar <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>Kuwai<span class=\"_ _0\"></span>t). <span class=\"_ _f\"> </span>El <span class=\"_ _f\"> </span>riesgo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>tipo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>cambio <span class=\"_ _f\"> </span>surge </span><span style=\"display:inherit;clear:left;\">fundamentalmente de transacciones comerciales futuras y de activos y pasivo<span class=\"_ _1\"></span>s reconocidos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _0\"></span>controlar <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>urge <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>futuras, <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">reconocidos, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>usan, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acue<span class=\"_ _0\"></span>rdo <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>establecida, <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">plazo, <span class=\"_ _0\"></span>negociados <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Tesore<span class=\"_ _0\"></span>r\u00eda <span class=\"_ _0\"></span>Corporativa <span class=\"_ _7\"></span>del Grup<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>surge <span class=\"_ _7\"></span>cuando </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>futuras, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>reconocidos <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _0\"></span>denominados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>moneda </span><span style=\"display:inherit;clear:left;\">distinta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>presentaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Grupo. <span class=\"_ _6\"></span>La <span class=\"_ _7\"></span>Tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>responsable <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gestiona<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posici\u00f3n <span class=\"_ _6\"></span>en </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _1\"></span>moneda <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>usando <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>ntratos <span class=\"_ _b\"></span>externos a <span class=\"_ _b\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>moneda <span class=\"_ _1\"></span>extranjera<span class=\"_ _0\"></span> (t<span class=\"_ _1\"></span>eniendo <span class=\"_ _b\"></span>en cuenta <span class=\"_ _b\"></span>tambi\u00e9n </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>riesgos <span class=\"_ _8\"></span>derivados <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>monedas <span class=\"_ _8\"> </span>ligadas <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>USD<span class=\"_ _0\"></span>, <span class=\"_ _8\"> </span>donde <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>cobertura <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontratada <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rotege <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>USD<span class=\"_ _0\"></span>)<span class=\"ls17\">. </span></span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>intenta <span class=\"_ _7\"></span>cubrirse <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>acordando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _7\"></span>contratos </span><span style=\"display:inherit;clear:left;\">\u201cmultimoneda\u201d, <span class=\"_ _a\"> </span>desagregando <span class=\"_ _a\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _a\"> </span>precio <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>venta <span class=\"_ _a\"> </span>en <span class=\"_ _a\"> </span>las <span class=\"_ _f\"> </span>distintas <span class=\"_ _a\"> </span>monedas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _a\"> </span>costes <span class=\"_ _a\"> </span>previstos <span class=\"_ _a\"> </span>y </span><span style=\"display:inherit;clear:left;\">manteniendo los m\u00e1rgenes previstos en euros. </span><span style=\"display:inherit;clear:left;\">La pol\u00edtica de <span class=\"_ _1\"></span>gesti\u00f3n del ries<span class=\"_ _1\"></span>go del Grupo se basa <span class=\"_ _1\"></span>en cubrir, <span class=\"_ _1\"></span>para los proyectos en <span class=\"_ _1\"></span>ejecuci\u00f3n, una parte <span class=\"_ _1\"></span>de las </span><span style=\"display:inherit;clear:left;\">transacciones previstas <span class=\"_ _1\"></span>con certeza ele<span class=\"_ _1\"></span>vada en cada <span class=\"_ _1\"></span>una de <span class=\"_ _1\"></span>las principales <span class=\"_ _1\"></span>monedas duran<span class=\"_ _0\"></span>te todos <span class=\"_ _1\"></span>los mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de proyec<span class=\"_ _0\"></span>to previstos. <span class=\"_ _0\"></span>En cada n<span class=\"_ _0\"></span>uevo proyecto c<span class=\"_ _0\"></span>ontratado con rie<span class=\"_ _0\"></span>sgo de cambio<span class=\"_ _0\"></span> var\u00eda el <span class=\"_ _0\"></span>porcentaje de ri<span class=\"_ _0\"></span>esgo </span><span style=\"display:inherit;clear:left;\">a asegurar sobre las <span class=\"_ _1\"></span>ventas proyectadas en cada una d<span class=\"_ _1\"></span>e las monedas principales, <span class=\"_ _1\"></span>seguros que califican <span class=\"_ _1\"></span>como </span><span style=\"display:inherit;clear:left;\">transacciones previstas altamente probables a efectos de contabilidad de <span class=\"_ _1\"></span>cobertura.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Por el tip<span class=\"_ _1\"></span>o de op<span class=\"_ _1\"></span>eraciones del <span class=\"_ _1\"></span>Grupo, es <span class=\"_ _1\"></span>muy habitual <span class=\"_ _1\"></span>contratar operaciones <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on los <span class=\"_ _1\"></span>clientes en <span class=\"_ _1\"></span>USD, mientra<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">que es habitual <span class=\"_ _1\"></span>que los costes <span class=\"_ _1\"></span>correspondan a distintas m<span class=\"_ _1\"></span>onedas, incluyendo principal<span class=\"_ _1\"></span>mente USD<span class=\"_ _0\"></span> y EUR. Si <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>se hu<span class=\"_ _0\"></span>biera d<span class=\"_ _0\"></span>epreciado / <span class=\"_ _0\"></span>apreciado <span class=\"_ _0\"></span><span class=\"ls8\">un <span class=\"_ _0\"></span><span class=\"lsf\">10</span></span>% <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>al USD <span class=\"_ _0\"></span>manteni\u00e9ndose </span><span style=\"display:inherit;clear:left;\">constantes <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>variables, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _7\"></span>hubiera <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ido </span><span style=\"display:inherit;clear:left;\">superior <span class=\"ls9\">/ <span class=\"_ _1\"></span><span class=\"ls0\">inferior en <span class=\"_ _1\"></span>21.243 <span class=\"_ _1\"></span>miles <span class=\"ls8\">de</span> <span class=\"_ _1\"></span>euros (2<span class=\"_ _1\"></span>022:15.981 miles <span class=\"_ _b\"></span>de euros) principalmente <span class=\"_ _1\"></span>como resultado <span class=\"_ _1\"></span>de las<span class=\"_ _1\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">ganancias / p\u00e9rdidas generadas por la apreciaci\u00f3n/ depreciaci\u00f3n de<span class=\"_ _0\"></span> las posiciones en USD<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uanto <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>patrimonio <span class=\"_ _0\"></span>neto, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>euro <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ubiera <span class=\"_ _7\"></span>depreciado <span class=\"_ _0\"></span>/ <span class=\"_ _7\"></span>apreciado <span class=\"_ _0\"></span><span class=\"ls8\">un <span class=\"_ _0\"></span>10</span>% <span class=\"_ _7\"></span>respecto <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>USD, <span class=\"_ _0\"></span>hubiera </span><span style=\"display:inherit;clear:left;\">sido <span class=\"_ _7\"></span>inferior <span class=\"_ _7\"></span>/ <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _7\"></span>73.130 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _7\"></span>finalizado <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2023 <span class=\"_ _7\"></span>(2022: </span><span style=\"display:inherit;clear:left;\">22.236 miles <span class=\"_ _0\"></span>de euros); estos efectos e<span class=\"_ _0\"></span>n patrimonio neto han <span class=\"_ _0\"></span>sido estimados considerando las <span class=\"_ _0\"></span>variaciones en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _1\"></span>antes <span class=\"_ _b\"></span>mencionadas, adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>variaciones <span class=\"_ _b\"></span>estimadas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los der<span class=\"_ _1\"></span>ivados <span class=\"_ _1\"></span>financieros <span class=\"_ _b\"></span>de cober<span class=\"_ _1\"></span>tura </span><span style=\"display:inherit;clear:left;\">con efecto en la reserva de cobertura del patrimonio neto (todo sin considerar el efecto fiscal). </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>producir\u00eda <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>tuviese <span class=\"_ _0\"></span>lugar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>plazo </span><span style=\"display:inherit;clear:left;\">inferior <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span><span class=\"ls8\">139</span> <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>\u00edas <span class=\"_ _8\"> </span>(<span class=\"ls8\">202</span>2:<span class=\"ls8\">115</span> <span class=\"_ _8\"> </span>d\u00edas), <span class=\"_ _d\"> </span>ya <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>ese <span class=\"_ _d\"> </span><span class=\"ls8\">es</span> <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>vencimiento <span class=\"_ _8\"></span>promedio <span class=\"_ _8\"> </span>al <span class=\"_ _d\"> </span>cual <span class=\"_ _8\"> </span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _8\"></span>contratadas <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">operaciones de cobertura. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _0\"></span>otra <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>posee <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arias <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>operaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>extranjero, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uyos ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>est\u00e1n </span><span style=\"display:inherit;clear:left;\">expuestos <span class=\"_\"> </span>al <span class=\"_ _e\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>conversi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>moneda <span class=\"_ _e\"> </span>extranjera. <span class=\"_ _e\"> </span>En <span class=\"_\"> </span>general<span class=\"_ _0\"></span>, <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>pol\u00edtica <span class=\"_\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>Grupo <span class=\"_\"> </span>es <span class=\"_\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_\"> </span>l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">operaciones e<span class=\"_ _0\"></span>n cada <span class=\"_ _0\"></span>pa\u00eds s<span class=\"_ _0\"></span>e financien <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>deuda to<span class=\"_ _0\"></span>mada en <span class=\"_ _0\"></span>la m<span class=\"_ _0\"></span>oneda funcional <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada pa\u00eds, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo qu<span class=\"_ _0\"></span>e el </span><span style=\"display:inherit;clear:left;\">riesgo s\u00f3lo <span class=\"_ _b\"></span>afecta a <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>corresponde <span class=\"_ _1\"></span>a inv<span class=\"_ _1\"></span>ersi\u00f3n en <span class=\"_ _b\"></span>capital. A continuaci\u00f3n, <span class=\"_ _1\"></span>se presentan <span class=\"_ _b\"></span>los saldos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _7\"></span>principales <span class=\"_ _7\"></span>exposiciones <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>absoluto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera, <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>consecuenc<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">de capital realizadas: </span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Rial Saudita </span><span style=\"display:inherit;clear:left;\">           <span class=\"ls0\">235.556  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">120.841  </span></span><span style=\"display:inherit;clear:left;\">Lira Turca </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">14.029  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">10.829  </span></span><span style=\"display:inherit;clear:left;\">Sol Peruano </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">43.106  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">89.201  </span></span><span style=\"display:inherit;clear:left;\">Peso Mejicano </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">49.685  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">24.620  </span></span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Riesgo de precio<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>expuesto <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>riesgo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>precio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>materia <span class=\"_ _6\"></span>prima <span class=\"_ _7\"></span>cotizad<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>b\u00e1sicamente <span class=\"_ _7\"></span>ligado <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">metales y <span class=\"_ _0\"></span>al petr\u00f3leo po<span class=\"_ _0\"></span>r lo que <span class=\"_ _0\"></span>afectan al p<span class=\"_ _0\"></span>recio de los s<span class=\"_ _0\"></span>uministros de equipos <span class=\"_ _0\"></span>y materiales fabricados e<span class=\"_ _0\"></span>n los </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _d\"> </span>construidos <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>\u00fanicamente <span class=\"_ _d\"> </span>durante <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>media <span class=\"_ _d\"> </span>entre <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>djudicaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">colocaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pedidos <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>subcontratistas<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Generalmente <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>impactos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>trasladan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>eficiente </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>precios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratistas <span class=\"_ _0\"></span>similares <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>eran <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>sector. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>duce <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">mitiga <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>precio <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ol\u00edticas <span class=\"_ _6\"></span>establecid<span class=\"_ _0\"></span>as <span class=\"_ _8\"> </span>instruidas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>Direcci\u00f3n, <span class=\"_ _8\"></span>b\u00e1sicamente <span class=\"_ _8\"></span>acelerando <span class=\"_ _8\"></span>o </span><span style=\"display:inherit;clear:left;\">ralentizando e<span class=\"_ _0\"></span>l ri<span class=\"_ _0\"></span>tmo de <span class=\"_ _0\"></span>colocaciones y<span class=\"_ _0\"></span> seleccionando <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>monedas y<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>a\u00edses de <span class=\"_ _0\"></span>origen<span class=\"_ _7\"></span>, as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">contrataci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>ria <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>anteriormente <span class=\"_ _0\"></span>mencionado. <span class=\"_ _0\"></span>Otro </span><span style=\"display:inherit;clear:left;\">mecanismo utili<span class=\"_ _1\"></span>zado por <span class=\"_ _b\"></span>el Grupo <span class=\"_ _b\"></span>para mitigar <span class=\"_ _1\"></span>este r<span class=\"_ _1\"></span>iesgo <span class=\"_ _1\"></span>consiste e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>utilizaci\u00f3n de <span class=\"_ _b\"></span>modelos de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n </span><span style=\"display:inherit;clear:left;\">que pe<span class=\"_ _0\"></span>rmitan que una pa<span class=\"_ _0\"></span>rte del precio se<span class=\"_ _0\"></span> destine a c<span class=\"_ _0\"></span>ubrir posibles desv<span class=\"_ _0\"></span>iaciones de los<span class=\"_ _7\"></span> costes, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>en la </span><span style=\"display:inherit;clear:left;\">contrataci\u00f3n de derivados.  </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Riesgo de tipo de inter<span class=\"_ _0\"></span>\u00e9s </span>en<span class=\"ls0\"> los f<span class=\"_ _0\"></span>lujos de efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>objetivo, <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>participa <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span>tofinancien, estableciendo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">clientes hitos de <span class=\"_ _1\"></span>facturaci\u00f3n y <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>bro que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ubran los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er\u00edodos <span class=\"_ _1\"></span>de pago <span class=\"_ _1\"></span>comprometidos con l<span class=\"_ _1\"></span>os proveedores. No </span><span style=\"display:inherit;clear:left;\">obstante, <span class=\"_ _a\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_ _a\"> </span>mantiene<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>instrumentos <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>deuda <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_\"> </span>cubrir<span class=\"_ _0\"></span> <span class=\"_\"> </span>sus <span class=\"_ _a\"> </span>necesidades <span class=\"_\"> </span>operativas, <span class=\"_ _a\"> </span>con <span class=\"_\"> </span>una </span><span style=\"display:inherit;clear:left;\">combinaci\u00f3n de <span class=\"_ _1\"></span>tipos fijos<span class=\"_ _1\"></span> y v<span class=\"_ _1\"></span>ariables. Como parte<span class=\"_ _1\"></span> de l<span class=\"_ _1\"></span>a pol\u00edti<span class=\"_ _1\"></span>ca de prudencia<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>de control d<span class=\"_ _1\"></span>el riesgo <span class=\"_ _1\"></span>del tipo <span class=\"_ _b\"></span>de </span><span style=\"display:inherit;clear:left;\">inter\u00e9s <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _6\"></span></span>del <span class=\"_ _8\"></span>impacto <span class=\"_ _6\"></span>que <span class=\"_ _d\"> </span>la <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>mismos <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"> </span>tener <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>consolidada, </span><span style=\"display:inherit;clear:left;\">existen i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>a tipo <span class=\"_ _b\"></span>fijo por <span class=\"_ _b\"></span>importe de <span class=\"_ _1\"></span>428.295 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span><span class=\"lsf\">de<span class=\"ls0\"> euros <span class=\"_ _b\"></span>(2022:462.120 miles <span class=\"_ _b\"></span>de euros).<span class=\"_ _b\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">La <span class=\"ls0\">exposici\u00f3n a riesgo de tipo de inter\u00e9s variable al <span class=\"_ _1\"></span>cierre de cada ejercicio es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Referenciado </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Referenciado<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Euribor </span><span style=\"display:inherit;clear:left;\">referencias </span><span style=\"display:inherit;clear:left;\">Euribor </span><span style=\"display:inherit;clear:left;\">referencias </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamo participa<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ivo </span><span style=\"display:inherit;clear:left;\">          (175.000) </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(175.000) </span><span style=\"display:inherit;clear:left;\">       (175.000)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(175.000) </span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span> tipo </span><span style=\"display:inherit;clear:left;\">variable </span><span style=\"display:inherit;clear:left;\">          (257.604) </span><span style=\"display:inherit;clear:left;\">(257.604) </span><span style=\"display:inherit;clear:left;\">       (339.907)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(339.907) </span><span style=\"display:inherit;clear:left;\">Efectivo y equivalente<span class=\"_ _b\"></span>s de </span><span style=\"display:inherit;clear:left;\">efectivo que deveng<span class=\"_ _1\"></span>an </span><span style=\"display:inherit;clear:left;\">inter\u00e9s </span><span style=\"display:inherit;clear:left;\">            217.027 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        816.630<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">    1.033.657 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         167.538 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        792.142 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     959.680  </span><span style=\"display:inherit;clear:left;\">          (215.577) </span><span style=\"display:inherit;clear:left;\">        816.630<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">       601.053 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       (347.369)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        792.142 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     444.773  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>equivalente <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span><span class=\"ff7\">devengan <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _7\"></span>correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>\u201cOtras<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>referencias\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">est\u00e1 denominado, principalmente, en USD. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>simulaciones <span class=\"_ _1\"></span>realizadas <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>equivalentes<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>devengan <span class=\"_ _b\"></span>inter\u00e9s, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mpacto </span><span style=\"display:inherit;clear:left;\">sobre el re<span class=\"_ _1\"></span>sultado consolidado <span class=\"_ _1\"></span>de una <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _1\"></span>al alza/baja <span class=\"_ _1\"></span>de 25 <span class=\"_ _1\"></span>puntos b\u00e1si<span class=\"_ _1\"></span>cos del t<span class=\"_ _1\"></span>ipo de inter<span class=\"_ _1\"></span>\u00e9s supondr\u00eda </span><span style=\"display:inherit;clear:left;\">un aumento / disminuci\u00f3n de 2.042 miles de euros al 31 de d<span class=\"_ _0\"></span>iciembre de 2023 <span class=\"ls10\">(2<span class=\"ls8\">02</span></span>2<span class=\"ls9\">: 1</span>.980 miles de euros).<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>financiera a <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>variable<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n al <span class=\"_ _0\"></span>alza/baja<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 10 <span class=\"_ _0\"></span>puntos b\u00e1s<span class=\"_ _0\"></span>icos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tipo de </span><span style=\"display:inherit;clear:left;\">inter\u00e9s <span class=\"_ _6\"></span>tendr\u00eda <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>impacto <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>sminuci\u00f3n/aumento <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span><span class=\"ls8\">413</span> <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>euros<span class=\"ls17\">. </span></span><span style=\"display:inherit;clear:left;\">(2022<span class=\"ls9\">: <span class=\"ls8\">514</span></span> miles de euros). </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>definitiva, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>contin\u00faa <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>estionando <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>nivel </span><span style=\"display:inherit;clear:left;\">global, <span class=\"_ _8\"></span>con <span class=\"_ _8\"> </span>una <span class=\"_ _8\"></span>s\u00f3lida <span class=\"_ _8\"> </span>posici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>euros <span class=\"_ _6\"></span>y <span class=\"_ _d\"> </span>mayoritariamente <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>d\u00f3lares, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>continua <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>proceso <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">reducci\u00f3n de los niveles de deuda g<span class=\"_ _0\"></span>lobal, manteniendo un porcentaje eq<span class=\"_ _0\"></span>uilibrado de deuda a tipo fijo respecto </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">a tipo variable, en l\u00ednea con una prudente gesti\u00f3n de la tesorer\u00eda del grupo.</span></span> </span><span style=\"display:inherit;clear:left;\">3.1.2. <span class=\"_ _1a\"> </span>Riesgo de cr\u00e9dito<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La gesti\u00f3n del <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>cr\u00e9dito por p<span class=\"_ _1\"></span>arte del Grupo <span class=\"_ _1\"></span>se realiza considerando la s<span class=\"_ _1\"></span>iguiente agrupaci\u00f3n <span class=\"_ _1\"></span>de activos </span><span style=\"display:inherit;clear:left;\">financieros: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Activos por<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nstrumentos f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nancieros <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>(ver <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ota 10) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>saldos por<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>istintos <span class=\"_ _1\"></span>conceptos i<span class=\"_ _1\"></span>ncluidos </span></span><span style=\"display:inherit;clear:left;\">en Efectivo y equivalentes de efectivo (ver no<span class=\"_ _0\"></span>ta 14<span class=\"ls10\">).</span> </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Saldos relacionados con Clientes y cuentas a cobrar (ver nota 11<span class=\"ls14\">).</span> </span></span><span style=\"display:inherit;clear:left;\">Los instrumentos financieros derivados y las operaciones con entidades financiera<span class=\"_ _1\"></span>s incluidas como Efectivo y </span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo son contratados o se realizan con entidades financieras de reconocido prestigio<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>relaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _8\"> </span>los <span class=\"_ _8\"></span>saldos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Clientes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"> </span>a <span class=\"_ _8\"></span>cobrar <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>abe <span class=\"_ _6\"></span>mencionar <span class=\"_ _8\"></span>que, <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>caracter\u00edsticas <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">negocio, <span class=\"_\"> </span>existe <span class=\"_ _e\"> </span>una <span class=\"_\"> </span>a<span class=\"_ _1\"></span>lta <span class=\"_\"> </span>co<span class=\"_ _1\"></span>ncentraci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>funci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>proyectos <span class=\"_\"> </span>m\u00e1s <span class=\"_ _e\"> </span>significativos <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo. <span class=\"_\"> </span>E<span class=\"_ _1\"></span>stas </span><span style=\"display:inherit;clear:left;\">contrapartes <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>generalmente <span class=\"_ _1\"></span>compa\u00f1\u00edas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>petr\u00f3leo <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>gas <span class=\"_ _1\"></span>integradas <span class=\"_ _b\"></span>y estatales <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>multinacionales de <span class=\"_ _b\"></span>primer </span><span style=\"display:inherit;clear:left;\">nivel. <span class=\"_ _0\"></span>A 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2<span class=\"lsf\">02<span class=\"_ _0\"></span></span>3 <span class=\"_ _0\"></span>el <span class=\"lsf\">64<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>% <span class=\"ff7\">del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>cuenta d<span class=\"_ _0\"></span>e \u201cClientes\u201d <span class=\"_ _0\"></span>(incluida en <span class=\"_ _0\"></span>Clientes y<span class=\"_ _0\"></span> cuentas a </span></span><span style=\"display:inherit;clear:left;\">cobrar) <span class=\"_ _e\"> </span>est\u00e1 <span class=\"_ _e\"> </span>con<span class=\"_ _1\"></span>c<span class=\"ls8\">ent</span>rado <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>10<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>clientes <span class=\"_ _d\"> </span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _e\"> </span></span>63,22%), <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>est\u00e1n <span class=\"_ _e\"> </span>referidos <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>operaciones<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>tipo <span class=\"_ _e\"> </span>de </span><span style=\"display:inherit;clear:left;\">entidades <span class=\"_ _b\"></span>antes <span class=\"_ _b\"></span>mencionado, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>cual <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>considera <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>riesgo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>encuentra <span class=\"_ _16\"></span>mu<span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>acotado. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Como varia<span class=\"_ _0\"></span>bles e hip\u00f3tesis <span class=\"_ _0\"></span>y t\u00e9cnicas de<span class=\"_ _0\"></span> estimaci\u00f3n utilizadas p<span class=\"_ _0\"></span>ara valorar las <span class=\"_ _0\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>considera el<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>probabilidad de<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produzca una<span class=\"_ _0\"></span> p\u00e9<span class=\"_ _0\"></span>rdida crediticia <span class=\"_ _0\"></span>atendiendo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la posibilidad </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>esta <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>produzca <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posi<span class=\"_ _0\"></span>bilidad <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>produzca, <span class=\"_ _7\"></span>aunque <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>posibilidad <span class=\"_ _7\"></span>sea <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>uy <span class=\"_ _7\"></span>baja. <span class=\"_ _0\"></span> <span class=\"_ _7\"></span>La </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span><span class=\"ffa\">(EL, <span class=\"_ _7\"></span>Expected <span class=\"_ _7\"></span>Loss)</span> <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>promedio <span class=\"_ _7\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>rediticias <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>riesgos </span><span style=\"display:inherit;clear:left;\">respectivos de que ocurra un incumplimiento. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>per\u00edodo <span class=\"_ _d\"> </span>m\u00e1ximo <span class=\"_ _d\"> </span>considerado <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>valorar <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>crediticias <span class=\"_ _e\"> </span>esperadas <span class=\"_ _d\"> </span>es <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>per\u00edodo <span class=\"_ _e\"> </span>contractual<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo (incluidas las opciones de ampliaci\u00f3n) durante el cual se est\u00e9 expuesto al riesgo de cr\u00e9dito<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>adopta <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>modelo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>basado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>esperada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span>activo <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>enfoque <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>implificado <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>presenta <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>cobrar <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>componente </span><span style=\"display:inherit;clear:left;\">significativo d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n, <span class=\"_ _b\"></span>corresp<span class=\"_ _0\"></span>ondiendo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _b\"></span>mayor parte <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>reconocida <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>olvencia <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los qu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _6\"></span>amplia <span class=\"_ _8\"></span>experiencia, <span class=\"_ _6\"></span>para <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _d\"> </span>desarrolla <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>99,69% <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>actividad <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>que </span><span style=\"display:inherit;clear:left;\">cualquier problema que pudiera surgir ser\u00eda excepcional.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>Grupo <span class=\"_ _f\"> </span>eval\u00faa <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>ha <span class=\"_ _a\"> </span>aumentado <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>forma <span class=\"_ _a\"> </span>significativa <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>riesgo <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>cr\u00e9dito <span class=\"_ _f\"> </span>desde <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>momento <span class=\"_ _a\"> </span>del </span><span style=\"display:inherit;clear:left;\">reconocimiento i<span class=\"_ _1\"></span>nicial. <span class=\"_ _b\"></span>Para<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>realizar esa <span class=\"_ _b\"></span>evaluaci\u00f3n, compar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>instrumento financ<span class=\"_ _1\"></span>iero e<span class=\"_ _1\"></span>n </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _b\"></span>con e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>impago<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>considera <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>fundamentada <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>es<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>disposici\u00f3n <span class=\"_ _e\"> </span>sin <span class=\"_ _e\"> </span>costes <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>esfuerzos <span class=\"_ _e\"> </span>desproporcionados <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>ea </span><span style=\"display:inherit;clear:left;\">indicativa de aumentos significativos del riesgo de cr\u00e9dito desde el reconocimiento inicial<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _0\"></span>\u00faltimo, <span class=\"_ _0\"></span>se a<span class=\"_ _0\"></span>nalizan las <span class=\"_ _0\"></span>evidencias <span class=\"_ _0\"></span>objetivas <span class=\"_ _0\"></span>de d<span class=\"_ _0\"></span>eterioro, consid<span class=\"_ _0\"></span>erando tanto <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>cuantitativa <span class=\"_ _0\"></span>(por </span><span style=\"display:inherit;clear:left;\">ejemplo, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a\u00edda <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>rating <span class=\"_ _0\"></span>crediticio, <span class=\"_ _7\"></span>aumentos <span class=\"_ _0\"></span>muy <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>precios <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>C<span class=\"_ _7\"></span>redit <span class=\"_ _0\"></span>Defaul<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>Swap, <span class=\"_ _7\"></span>etc.), </span><span style=\"display:inherit;clear:left;\">como cualitativa (por ejemplo, declaraci\u00f3n de concurso de ac<span class=\"_ _1\"></span>reedores, etc.)<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Una gran parte <span class=\"_ _1\"></span>del riesgo de c<span class=\"_ _1\"></span>r\u00e9dito est\u00e1 mitigado <span class=\"_ _1\"></span>por la fina<span class=\"_ _1\"></span>nciaci\u00f3n ad-hoc que tienen <span class=\"_ _1\"></span>los clientes vincula<span class=\"_ _1\"></span>dos </span><span style=\"display:inherit;clear:left;\">a la ejecuci\u00f3n de los proyectos lo que constituye una doble garant\u00eda de cobro. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _8\"></span>existen <span class=\"_ _8\"></span>garant\u00edas <span class=\"_ _8\"> </span>ni <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ejoras <span class=\"_ _6\"></span>crediticias <span class=\"_ _8\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _8\"></span>asegurar <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>cobro <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>clie<span class=\"_ _0\"></span>ntes, <span class=\"_ _8\"></span>excepto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">puntuales que se consideren convenientes.</span></span> </span><span style=\"display:inherit;clear:left;\">3.1.3. <span class=\"_ _1a\"> </span>Riesgo de liquidez<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Una <span class=\"_ _a\"> </span>gesti\u00f3n <span class=\"_\"> </span>p<span class=\"_ _0\"></span>rudente <span class=\"_ _a\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"> </span>riesgo <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>liquidez <span class=\"_ _a\"> </span>implica <span class=\"_\"> </span>el <span class=\"_ _a\"> </span>mantenimiento <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>suficiente <span class=\"_ _a\"> </span>efectivo <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>valores </span><span style=\"display:inherit;clear:left;\">negociables, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>disponibilidad <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _d\"> </span>mediante <span class=\"_ _d\"> </span>un <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _d\"> </span>suficiente <span class=\"_ _e\"> </span><span class=\"ls8\">de <span class=\"_ _8\"> </span></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>euda <span class=\"_ _d\"> </span><span class=\"lsf\">o </span></span><span style=\"display:inherit;clear:left;\">similares comprometidos y tener capacidad para liquidar posiciones de mercado.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>tendencia de <span class=\"_ _0\"></span>los contratos c<span class=\"_ _0\"></span>on los <span class=\"_ _0\"></span>clientes, qu<span class=\"_ _0\"></span>e incluyen fl<span class=\"_ _0\"></span>ujos de <span class=\"_ _0\"></span>caja m\u00e1s <span class=\"_ _0\"></span>ajustados, <span class=\"_ _7\"></span><span class=\"ls8\">ha</span> <span class=\"_ _0\"></span>llevado al <span class=\"_ _0\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">a optimizar su estrategia de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La Direcci\u00f3n <span class=\"_ _b\"></span>realiza un <span class=\"_ _b\"></span>seguimiento de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _1\"></span>de re<span class=\"_ _1\"></span>serva <span class=\"_ _1\"></span>de liquide<span class=\"_ _1\"></span>z del <span class=\"_ _b\"></span>Grupo en <span class=\"_ _1\"></span>funci\u00f3n d<span class=\"_ _1\"></span>e lo<span class=\"_ _1\"></span>s fluj<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>esperados. <span class=\"_ _7\"></span>Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>brindan <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>soporte </span><span style=\"display:inherit;clear:left;\">adic<span class=\"ls0\">ional a la posici\u00f3n de liqui<span class=\"_ _1\"></span>dez<span class=\"_ _0\"></span>.  </span></span><span style=\"display:inherit;clear:left;\">Es por esto por lo que se considera que el riesgo de liquidez en el Grupo est\u00e1 adecuadamente gestionado<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n un detalle de informaci\u00f3n relevante en materia de liquidez <span class=\"_ _0\"></span>(calculado de acuerdo </span><span style=\"display:inherit;clear:left;\">con los requerimientos de cumplimientos de los covenants, seg\u00fan los cuales no se incluye el pr\u00e9stamo </span><span style=\"display:inherit;clear:left;\">participativo en el c\u00e1lculo del ratio de caja neta): </span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (Nota 20) * </span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">(685.<span class=\"ls8\">899</span>) </span></span><span style=\"display:inherit;clear:left;\">     <span class=\"ls0\">(802.131) </span></span><span style=\"display:inherit;clear:left;\">Efectivo y equivalentes de efectivo (Nota 14) </span><span style=\"display:inherit;clear:left;\">        <span class=\"ls0\">1.033.657  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">959.680  </span></span><span style=\"display:inherit;clear:left;\">Caja neta </span><span style=\"display:inherit;clear:left;\">           <span class=\"ls0\">347.758  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">157.549  </span></span><span style=\"display:inherit;clear:left;\">L\u00edneas de cr\u00e9dito no dispuestas <span class=\"ls1a\">**</span> </span><span style=\"display:inherit;clear:left;\">8.248 </span><span style=\"display:inherit;clear:left;\">15.577 </span><span style=\"display:inherit;clear:left;\">Total reservas de liquidez </span><span style=\"display:inherit;clear:left;\">356.006 </span><span style=\"display:inherit;clear:left;\">173.126 </span><span style=\"display:inherit;clear:left;\">*Este importe no<span class=\"_ _1\"></span> incluye la deuda <span class=\"_ _1\"></span>financiera aso<span class=\"_ _1\"></span>ciada a derechos de uso de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>activos alqu<span class=\"_ _1\"></span>ilados ni el pr\u00e9sta<span class=\"_ _1\"></span>mo participativo<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">** Este importe<span class=\"_ _1\"></span> no incluye el<span class=\"_ _1\"></span> importe no u<span class=\"_ _1\"></span>tilizado de los l\u00edmite<span class=\"_ _1\"></span>s en el MARF (bonos y pagar<span class=\"_ _1\"></span>\u00e9s) por impor<span class=\"_ _1\"></span>te <span class=\"ls5\">de</span> <span class=\"ls5\">177</span> <span class=\"ls13\">y </span>190 </span><span style=\"display:inherit;clear:left;\">millones de euros<span class=\"_ _1\"></span> en 2023 y 2022 <span class=\"_ _1\"></span>respectivamen<span class=\"_ _1\"></span>te. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>l\u00edneas de<span class=\"_ _0\"></span> cr\u00e9dito <span class=\"_ _0\"></span>sindica<span class=\"_ _0\"></span>das <span class=\"_ _0\"></span>firmadas, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> colocaci\u00f3n <span class=\"_ _0\"></span>privada<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n Espa\u00f1a,<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>colocaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">mercado d<span class=\"_ _0\"></span>e pagar\u00e9s a<span class=\"_ _0\"></span>lem\u00e1n y <span class=\"_ _0\"></span>la col<span class=\"_ _0\"></span>ocaci\u00f3n en <span class=\"_ _0\"></span>el mercado <span class=\"_ _0\"></span>de bonos M<span class=\"_ _0\"></span>ARF <span class=\"_ _0\"></span>firmadas por <span class=\"_ _0\"></span>el Grupo<span class=\"_ _0\"></span> vigentes <span class=\"_ _0\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _7\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>cuyo <span class=\"_ _6\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dispuesto <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"ls8\">336 <span class=\"_ _6\"></span></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022:452 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros)<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>exige, <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>requisitos, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ratio <span class=\"_ _7\"></span>Deuda<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>neta/EBITDA <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>sea </span><span style=\"display:inherit;clear:left;\">inferior <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>2,5 <span class=\"_ _7\"></span>(cr\u00e9ditos <span class=\"_ _0\"></span>sindicados) <span class=\"_ _7\"></span><span class=\"ls17\">/3</span> <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>resto <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>deudamiento <span class=\"_ _0\"></span>financiero, <span class=\"_ _0\"></span>aqu\u00ed <span class=\"_ _7\"></span>descrito <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">nota 20 cumplimiento de covenants obtenidos por el Grupo) </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>ntratos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>dos <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cr\u00e9dito <span class=\"_\"> </span>sindicadas <span class=\"_ _e\"> </span>contienen <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>limitaci\u00f3n <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>distribuir </span><span style=\"display:inherit;clear:left;\">resultados con <span class=\"_ _0\"></span>cargo a <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">2023</span>-2024: del 4<span class=\"_ _0\"></span>0% del bene<span class=\"_ _0\"></span>ficio neto consolidado <span class=\"_ _0\"></span>para 2023 y<span class=\"_ _0\"></span> del 50% </span><span style=\"display:inherit;clear:left;\">del beneficio neto consolidado para 2024.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2024, l<span class=\"_ _0\"></span>os Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad Domi<span class=\"_ _0\"></span>nante estiman <span class=\"_ _0\"></span>que a <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>formulaci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">estas c<span class=\"_ _0\"></span>uentas el Grupo<span class=\"_ _0\"></span> est\u00e1 en <span class=\"_ _0\"></span>posici\u00f3n de <span class=\"_ _0\"></span>cumplir c<span class=\"_ _0\"></span>on los <span class=\"_ _0\"></span>ratios financieros incluidos <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>cl\u00e1usulas de <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">todos los contratos de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_\"> </span>tabla <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>muestra <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n <span class=\"_ _e\"> </span>presenta <span class=\"_\"> </span>un <span class=\"_ _e\"> </span>an\u00e1lisis <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>pasiv<span class=\"_ _0\"></span>os <span class=\"_ _e\"> </span>finan<span class=\"_ _7\"></span>cieros <span class=\"_ _e\"> </span>agrupados <span class=\"_\"> </span>por </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>acuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _d\"> </span>plazos <span class=\"_ _8\"> </span>pendientes <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>balance<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>consolidado <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">vencimiento <span class=\"_ _7\"></span>estipulada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrato. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtes <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _0\"></span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _7\"></span>valores </span><span style=\"display:inherit;clear:left;\">resultantes de<span class=\"_ _0\"></span>l m<span class=\"_ _0\"></span>\u00e9todo del <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _0\"></span>(valores contables), <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>b\u00e1sicamente <span class=\"_ _0\"></span>coinciden con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos de </span><span style=\"display:inherit;clear:left;\">efectivo esperados <span class=\"_ _b\"></span>sin descontar. Los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>a pagar <span class=\"_ _b\"></span>dentro de <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>meses equivalen <span class=\"_ _b\"></span>a los i<span class=\"_ _1\"></span>mportes e<span class=\"_ _1\"></span>n libros <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">los mismos, dado que el efecto del descuento no es significativo. </span><span style=\"display:inherit;clear:left;\">Menos de un </span><span style=\"display:inherit;clear:left;\">Entre 1 y 2 </span><span style=\"display:inherit;clear:left;\">Entre 3 y 5 </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 5 </span><span style=\"display:inherit;clear:left;\">a\u00f1o </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023 </span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">       305.141 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">277.968<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">102.790  </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              -  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">175.000<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos de uso de bienes </span><span style=\"display:inherit;clear:left;\">alquilados (Nota<span class=\"_ _1\"></span> 8) </span><span style=\"display:inherit;clear:left;\">          19.897  </span><span style=\"display:inherit;clear:left;\">25.746  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros deri<span class=\"_ _1\"></span>vados (Nota 10) </span><span style=\"display:inherit;clear:left;\">           1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales y otra<span class=\"_ _1\"></span>s cuentas a pag<span class=\"_ _1\"></span>ar (Nota <span class=\"ls5\">19</span>) </span><span style=\"display:inherit;clear:left;\">3.098.730  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">    3.424.826 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">    303.714  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">277.790 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2022 </span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">201.922 </span><span style=\"display:inherit;clear:left;\">410.005 </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">189.458  </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls5\">746 </span> </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">175.000<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos de uso de bienes </span><span style=\"display:inherit;clear:left;\">alquilados (Nota<span class=\"_ _1\"></span> 8) </span><span style=\"display:inherit;clear:left;\">17.279 </span><span style=\"display:inherit;clear:left;\">35.122 </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">          -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros deri<span class=\"_ _1\"></span>vados (Nota 10) </span><span style=\"display:inherit;clear:left;\">22.277 </span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales y otra<span class=\"_ _1\"></span>s cuentas a pag<span class=\"_ _1\"></span>ar (Nota <span class=\"ls5\">19</span>) </span><span style=\"display:inherit;clear:left;\">3.506.239  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">          -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">3.747.716<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">    445.127  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">364.458<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls5\">746 </span> </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _0\"></span>como el Grupo preve\u00eda, <span class=\"_ _0\"></span>en el ejercicio <span class=\"_ _0\"></span>2023 la actividad y l<span class=\"_ _0\"></span>os flujos de c<span class=\"_ _0\"></span>aja operativos han alcanzado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">nuevo <span class=\"_ _e\"> </span>niveles <span class=\"_ _d\"> </span>previos <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>pandemia, <span class=\"_ _e\"> </span>habiendo <span class=\"_ _d\"> </span>avanzado <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _d\"> </span>proyectos <span class=\"_ _e\"> </span>con <span class=\"_ _d\"> </span>normalidad <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>conforme <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">calendarizaci\u00f3n <span class=\"_ _d\"> </span>acordada <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>clientes. <span class=\"_ _8\"> </span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>lo <span class=\"_ _8\"> </span>larg<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>certificado </span><span style=\"display:inherit;clear:left;\">ordenes de cambio <span class=\"_ _1\"></span>y reclamaciones que <span class=\"_ _1\"></span>se encontraban en <span class=\"_ _1\"></span>negociaci\u00f3n y ha <span class=\"_ _1\"></span>seguido avanzando <span class=\"_ _1\"></span>en la puesta<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>marcha <span class=\"_ _0\"></span>de pl<span class=\"_ _0\"></span>anes para <span class=\"_ _0\"></span>mejorar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>eficiencia <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de efe<span class=\"_ _0\"></span>ctivo. Adicionalmente, <span class=\"_ _6\"></span>el Grupo <span class=\"_ _0\"></span>llevo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cabo </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>mayo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>2023 <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>capit<span class=\"_ _1\"></span>al <span class=\"_\"> </span>por <span class=\"_ _e\"> </span>importe <span class=\"_\"> </span>de <span class=\"_\"> </span>150 <span class=\"_ _e\"> </span>Millones <span class=\"_\"> </span>de <span class=\"_\"> </span>eur<span class=\"_ _1\"></span>os, <span class=\"_\"> </span>aproximadamente,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cumpliendo con los requeri<span class=\"_ _1\"></span>mientos de fortalecimiento patrim<span class=\"_ _1\"></span>onial incluidos en la fin<span class=\"_ _1\"></span>anciaci\u00f3n obtenida a tr<span class=\"_ _1\"></span>av\u00e9s </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span><span class=\"ls0\">el <span class=\"_ _7\"></span>Fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Apoyo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Solvencia <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Empresas <span class=\"_ _0\"></span>Estrat\u00e9gicas <span class=\"_ _0\"></span>(FASEE). <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontexto, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>debe </span></span><span style=\"display:inherit;clear:left;\">tenerse <span class=\"_ _19\"> </span>en <span class=\"_ _1d\"> </span>cuenta <span class=\"_ _19\"> </span>tambi\u00e9n <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>volumen <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>nueva <span class=\"_ _19\"> </span>contrataci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>proyectos, <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>ha <span class=\"_ _1d\"> </span>reducido </span><span style=\"display:inherit;clear:left;\">sustancialmente <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>niveles <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>endeudamiento <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>consolidado <span class=\"_ _e\"> </span>una <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ejora <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>situ<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _8\"> </span>y </span><span style=\"display:inherit;clear:left;\">patrimonial.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__96": {
   "value": "<span style=\"display:inherit;clear:left;\">3.1.1. <span class=\"_ _1a\"> </span>Riesgo de mercado<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Riesgo de tipo de cambio </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>opera <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>\u00e1mbito <span class=\"_ _b\"></span>internacional <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>por <span class=\"_ _b\"></span>ta<span class=\"_ _0\"></span>nto, <span class=\"_ _16\"></span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _b\"></span>expuesto <span class=\"_ _16\"></span>a <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>operaciones </span><span style=\"display:inherit;clear:left;\">con divisas, especialmente el d\u00f3lar estadouniden<span class=\"_ _1\"></span>se (USD) o en menor medida otras monedas ligadas al USD<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">Residualmente <span class=\"_ _8\"></span>hay <span class=\"_ _6\"></span>riesgos <span class=\"_ _8\"></span>menores <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>proveedores <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>otras <span class=\"_ _8\"></span>monedas <span class=\"_ _8\"></span>(principalmente <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span>enes <span class=\"_ _8\"></span>japoneses, </span><span style=\"display:inherit;clear:left;\">d\u00f3lares canadienses, <span class=\"ls14\">ri</span>al saud\u00ed, li<span class=\"_ _0\"></span>ra turca, ringgit malayo, sol peruano, peso mejicano, d\u00f3lar <span class=\"ls8\">de </span>Singapur<span class=\"ls9\">, </span>zloty </span><span style=\"display:inherit;clear:left;\">polaco, <span class=\"_ _f\"> </span>rial <span class=\"_ _f\"> </span>qatari, <span class=\"_ _f\"> </span>di<span class=\"_ _0\"></span>nar <span class=\"_ _f\"> </span>barein\u00ed, <span class=\"_ _f\"> </span>rial <span class=\"_ _f\"> </span>oman\u00ed <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>dinar <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>Kuwai<span class=\"_ _0\"></span>t). <span class=\"_ _f\"> </span>El <span class=\"_ _f\"> </span>riesgo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>tipo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>cambio <span class=\"_ _f\"> </span>surge </span><span style=\"display:inherit;clear:left;\">fundamentalmente de transacciones comerciales futuras y de activos y pasivo<span class=\"_ _1\"></span>s reconocidos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _0\"></span>controlar <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>urge <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>futuras, <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos </span><span style=\"display:inherit;clear:left;\">reconocidos, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>usan, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acue<span class=\"_ _0\"></span>rdo <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>establecida, <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">plazo, <span class=\"_ _0\"></span>negociados <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Tesore<span class=\"_ _0\"></span>r\u00eda <span class=\"_ _0\"></span>Corporativa <span class=\"_ _7\"></span>del Grup<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>surge <span class=\"_ _7\"></span>cuando </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>futuras, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>reconocidos <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _0\"></span>denominados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>moneda </span><span style=\"display:inherit;clear:left;\">distinta <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>presentaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Grupo. <span class=\"_ _6\"></span>La <span class=\"_ _7\"></span>Tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>responsable <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gestiona<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posici\u00f3n <span class=\"_ _6\"></span>en </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _1\"></span>moneda <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>usando <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>ntratos <span class=\"_ _b\"></span>externos a <span class=\"_ _b\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>moneda <span class=\"_ _1\"></span>extranjera<span class=\"_ _0\"></span> (t<span class=\"_ _1\"></span>eniendo <span class=\"_ _b\"></span>en cuenta <span class=\"_ _b\"></span>tambi\u00e9n </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _8\"></span>riesgos <span class=\"_ _8\"></span>derivados <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>monedas <span class=\"_ _8\"> </span>ligadas <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>USD<span class=\"_ _0\"></span>, <span class=\"_ _8\"> </span>donde <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>cobertura <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontratada <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rotege <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>USD<span class=\"_ _0\"></span>)<span class=\"ls17\">. </span></span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>intenta <span class=\"_ _7\"></span>cubrirse <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>acordando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _7\"></span>contratos </span><span style=\"display:inherit;clear:left;\">\u201cmultimoneda\u201d, <span class=\"_ _a\"> </span>desagregando <span class=\"_ _a\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _a\"> </span>precio <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>venta <span class=\"_ _a\"> </span>en <span class=\"_ _a\"> </span>las <span class=\"_ _f\"> </span>distintas <span class=\"_ _a\"> </span>monedas <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _a\"> </span>costes <span class=\"_ _a\"> </span>previstos <span class=\"_ _a\"> </span>y </span><span style=\"display:inherit;clear:left;\">manteniendo los m\u00e1rgenes previstos en euros. </span><span style=\"display:inherit;clear:left;\">La pol\u00edtica de <span class=\"_ _1\"></span>gesti\u00f3n del ries<span class=\"_ _1\"></span>go del Grupo se basa <span class=\"_ _1\"></span>en cubrir, <span class=\"_ _1\"></span>para los proyectos en <span class=\"_ _1\"></span>ejecuci\u00f3n, una parte <span class=\"_ _1\"></span>de las </span><span style=\"display:inherit;clear:left;\">transacciones previstas <span class=\"_ _1\"></span>con certeza ele<span class=\"_ _1\"></span>vada en cada <span class=\"_ _1\"></span>una de <span class=\"_ _1\"></span>las principales <span class=\"_ _1\"></span>monedas duran<span class=\"_ _0\"></span>te todos <span class=\"_ _1\"></span>los mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">de proyec<span class=\"_ _0\"></span>to previstos. <span class=\"_ _0\"></span>En cada n<span class=\"_ _0\"></span>uevo proyecto c<span class=\"_ _0\"></span>ontratado con rie<span class=\"_ _0\"></span>sgo de cambio<span class=\"_ _0\"></span> var\u00eda el <span class=\"_ _0\"></span>porcentaje de ri<span class=\"_ _0\"></span>esgo </span><span style=\"display:inherit;clear:left;\">a asegurar sobre las <span class=\"_ _1\"></span>ventas proyectadas en cada una d<span class=\"_ _1\"></span>e las monedas principales, <span class=\"_ _1\"></span>seguros que califican <span class=\"_ _1\"></span>como </span><span style=\"display:inherit;clear:left;\">transacciones previstas altamente probables a efectos de contabilidad de <span class=\"_ _1\"></span>cobertura.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Por el tip<span class=\"_ _1\"></span>o de op<span class=\"_ _1\"></span>eraciones del <span class=\"_ _1\"></span>Grupo, es <span class=\"_ _1\"></span>muy habitual <span class=\"_ _1\"></span>contratar operaciones <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on los <span class=\"_ _1\"></span>clientes en <span class=\"_ _1\"></span>USD, mientra<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">que es habitual <span class=\"_ _1\"></span>que los costes <span class=\"_ _1\"></span>correspondan a distintas m<span class=\"_ _1\"></span>onedas, incluyendo principal<span class=\"_ _1\"></span>mente USD<span class=\"_ _0\"></span> y EUR. Si <span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>se hu<span class=\"_ _0\"></span>biera d<span class=\"_ _0\"></span>epreciado / <span class=\"_ _0\"></span>apreciado <span class=\"_ _0\"></span><span class=\"ls8\">un <span class=\"_ _0\"></span><span class=\"lsf\">10</span></span>% <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>al USD <span class=\"_ _0\"></span>manteni\u00e9ndose </span><span style=\"display:inherit;clear:left;\">constantes <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>variables, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>antes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _7\"></span>hubiera <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>ido </span><span style=\"display:inherit;clear:left;\">superior <span class=\"ls9\">/ <span class=\"_ _1\"></span><span class=\"ls0\">inferior en <span class=\"_ _1\"></span>21.243 <span class=\"_ _1\"></span>miles <span class=\"ls8\">de</span> <span class=\"_ _1\"></span>euros (2<span class=\"_ _1\"></span>022:15.981 miles <span class=\"_ _b\"></span>de euros) principalmente <span class=\"_ _1\"></span>como resultado <span class=\"_ _1\"></span>de las<span class=\"_ _1\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">ganancias / p\u00e9rdidas generadas por la apreciaci\u00f3n/ depreciaci\u00f3n de<span class=\"_ _0\"></span> las posiciones en USD<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uanto <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>patrimonio <span class=\"_ _0\"></span>neto, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>euro <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ubiera <span class=\"_ _7\"></span>depreciado <span class=\"_ _0\"></span>/ <span class=\"_ _7\"></span>apreciado <span class=\"_ _0\"></span><span class=\"ls8\">un <span class=\"_ _0\"></span>10</span>% <span class=\"_ _7\"></span>respecto <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>USD, <span class=\"_ _0\"></span>hubiera </span><span style=\"display:inherit;clear:left;\">sido <span class=\"_ _7\"></span>inferior <span class=\"_ _7\"></span>/ <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _7\"></span>73.130 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _7\"></span>finalizado <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2023 <span class=\"_ _7\"></span>(2022: </span><span style=\"display:inherit;clear:left;\">22.236 miles <span class=\"_ _0\"></span>de euros); estos efectos e<span class=\"_ _0\"></span>n patrimonio neto han <span class=\"_ _0\"></span>sido estimados considerando las <span class=\"_ _0\"></span>variaciones en </span><span style=\"display:inherit;clear:left;\">resultados <span class=\"_ _1\"></span>antes <span class=\"_ _b\"></span>mencionadas, adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>variaciones <span class=\"_ _b\"></span>estimadas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los der<span class=\"_ _1\"></span>ivados <span class=\"_ _1\"></span>financieros <span class=\"_ _b\"></span>de cober<span class=\"_ _1\"></span>tura </span><span style=\"display:inherit;clear:left;\">con efecto en la reserva de cobertura del patrimonio neto (todo sin considerar el efecto fiscal). </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>producir\u00eda <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>respecto <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>tuviese <span class=\"_ _0\"></span>lugar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>plazo </span><span style=\"display:inherit;clear:left;\">inferior <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span><span class=\"ls8\">139</span> <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>\u00edas <span class=\"_ _8\"> </span>(<span class=\"ls8\">202</span>2:<span class=\"ls8\">115</span> <span class=\"_ _8\"> </span>d\u00edas), <span class=\"_ _d\"> </span>ya <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>ese <span class=\"_ _d\"> </span><span class=\"ls8\">es</span> <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>vencimiento <span class=\"_ _8\"></span>promedio <span class=\"_ _8\"> </span>al <span class=\"_ _d\"> </span>cual <span class=\"_ _8\"> </span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _8\"></span>contratadas <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">operaciones de cobertura. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _0\"></span>otra <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>posee <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arias <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>operaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>extranjero, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uyos ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>est\u00e1n </span><span style=\"display:inherit;clear:left;\">expuestos <span class=\"_\"> </span>al <span class=\"_ _e\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>conversi\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>moneda <span class=\"_ _e\"> </span>extranjera. <span class=\"_ _e\"> </span>En <span class=\"_\"> </span>general<span class=\"_ _0\"></span>, <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>pol\u00edtica <span class=\"_\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>Grupo <span class=\"_\"> </span>es <span class=\"_\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_\"> </span>l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">operaciones e<span class=\"_ _0\"></span>n cada <span class=\"_ _0\"></span>pa\u00eds s<span class=\"_ _0\"></span>e financien <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>deuda to<span class=\"_ _0\"></span>mada en <span class=\"_ _0\"></span>la m<span class=\"_ _0\"></span>oneda funcional <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada pa\u00eds, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo qu<span class=\"_ _0\"></span>e el </span><span style=\"display:inherit;clear:left;\">riesgo s\u00f3lo <span class=\"_ _b\"></span>afecta a <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>corresponde <span class=\"_ _1\"></span>a inv<span class=\"_ _1\"></span>ersi\u00f3n en <span class=\"_ _b\"></span>capital. A continuaci\u00f3n, <span class=\"_ _1\"></span>se presentan <span class=\"_ _b\"></span>los saldos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _7\"></span>principales <span class=\"_ _7\"></span>exposiciones <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>absoluto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera, <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>consecuenc<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones </span><span style=\"display:inherit;clear:left;\">de capital realizadas: </span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Rial Saudita </span><span style=\"display:inherit;clear:left;\">           <span class=\"ls0\">235.556  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">120.841  </span></span><span style=\"display:inherit;clear:left;\">Lira Turca </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">14.029  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">10.829  </span></span><span style=\"display:inherit;clear:left;\">Sol Peruano </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">43.106  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">89.201  </span></span><span style=\"display:inherit;clear:left;\">Peso Mejicano </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls0\">49.685  </span></span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">24.620  </span></span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Riesgo de precio<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>expuesto <span class=\"_ _8\"></span>al <span class=\"_ _7\"></span>riesgo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>precio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>materia <span class=\"_ _6\"></span>prima <span class=\"_ _7\"></span>cotizad<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>b\u00e1sicamente <span class=\"_ _7\"></span>ligado <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los </span><span style=\"display:inherit;clear:left;\">metales y <span class=\"_ _0\"></span>al petr\u00f3leo po<span class=\"_ _0\"></span>r lo que <span class=\"_ _0\"></span>afectan al p<span class=\"_ _0\"></span>recio de los s<span class=\"_ _0\"></span>uministros de equipos <span class=\"_ _0\"></span>y materiales fabricados e<span class=\"_ _0\"></span>n los </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _d\"> </span>construidos <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>\u00fanicamente <span class=\"_ _d\"> </span>durante <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>media <span class=\"_ _d\"> </span>entre <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>djudicaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">colocaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pedidos <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>subcontratistas<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Generalmente <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>impactos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>trasladan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>eficiente </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>precios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratistas <span class=\"_ _0\"></span>similares <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>eran <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>sector. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>duce <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">mitiga <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>precio <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ol\u00edticas <span class=\"_ _6\"></span>establecid<span class=\"_ _0\"></span>as <span class=\"_ _8\"> </span>instruidas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"> </span>Direcci\u00f3n, <span class=\"_ _8\"></span>b\u00e1sicamente <span class=\"_ _8\"></span>acelerando <span class=\"_ _8\"></span>o </span><span style=\"display:inherit;clear:left;\">ralentizando e<span class=\"_ _0\"></span>l ri<span class=\"_ _0\"></span>tmo de <span class=\"_ _0\"></span>colocaciones y<span class=\"_ _0\"></span> seleccionando <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>monedas y<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>a\u00edses de <span class=\"_ _0\"></span>origen<span class=\"_ _7\"></span>, as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">contrataci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>ria <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>anteriormente <span class=\"_ _0\"></span>mencionado. <span class=\"_ _0\"></span>Otro </span><span style=\"display:inherit;clear:left;\">mecanismo utili<span class=\"_ _1\"></span>zado por <span class=\"_ _b\"></span>el Grupo <span class=\"_ _b\"></span>para mitigar <span class=\"_ _1\"></span>este r<span class=\"_ _1\"></span>iesgo <span class=\"_ _1\"></span>consiste e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>utilizaci\u00f3n de <span class=\"_ _b\"></span>modelos de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n </span><span style=\"display:inherit;clear:left;\">que pe<span class=\"_ _0\"></span>rmitan que una pa<span class=\"_ _0\"></span>rte del precio se<span class=\"_ _0\"></span> destine a c<span class=\"_ _0\"></span>ubrir posibles desv<span class=\"_ _0\"></span>iaciones de los<span class=\"_ _7\"></span> costes, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>en la </span><span style=\"display:inherit;clear:left;\">contrataci\u00f3n de derivados.  </span><span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Riesgo de tipo de inter<span class=\"_ _0\"></span>\u00e9s </span>en<span class=\"ls0\"> los f<span class=\"_ _0\"></span>lujos de efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>objetivo, <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>participa <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span>tofinancien, estableciendo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">clientes hitos de <span class=\"_ _1\"></span>facturaci\u00f3n y <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>bro que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ubran los <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er\u00edodos <span class=\"_ _1\"></span>de pago <span class=\"_ _1\"></span>comprometidos con l<span class=\"_ _1\"></span>os proveedores. No </span><span style=\"display:inherit;clear:left;\">obstante, <span class=\"_ _a\"> </span>el <span class=\"_\"> </span>Grupo <span class=\"_ _a\"> </span>mantiene<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>instrumentos <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>deuda <span class=\"_\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_\"> </span>cubrir<span class=\"_ _0\"></span> <span class=\"_\"> </span>sus <span class=\"_ _a\"> </span>necesidades <span class=\"_\"> </span>operativas, <span class=\"_ _a\"> </span>con <span class=\"_\"> </span>una </span><span style=\"display:inherit;clear:left;\">combinaci\u00f3n de <span class=\"_ _1\"></span>tipos fijos<span class=\"_ _1\"></span> y v<span class=\"_ _1\"></span>ariables. Como parte<span class=\"_ _1\"></span> de l<span class=\"_ _1\"></span>a pol\u00edti<span class=\"_ _1\"></span>ca de prudencia<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>de control d<span class=\"_ _1\"></span>el riesgo <span class=\"_ _1\"></span>del tipo <span class=\"_ _b\"></span>de </span><span style=\"display:inherit;clear:left;\">inter\u00e9s <span class=\"_ _8\"></span><span class=\"ls13\">y <span class=\"_ _6\"></span></span>del <span class=\"_ _8\"></span>impacto <span class=\"_ _6\"></span>que <span class=\"_ _d\"> </span>la <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>mismos <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"> </span>tener <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>consolidada, </span><span style=\"display:inherit;clear:left;\">existen i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>a tipo <span class=\"_ _b\"></span>fijo por <span class=\"_ _b\"></span>importe de <span class=\"_ _1\"></span>428.295 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span><span class=\"lsf\">de<span class=\"ls0\"> euros <span class=\"_ _b\"></span>(2022:462.120 miles <span class=\"_ _b\"></span>de euros).<span class=\"_ _b\"></span> </span></span></span><span style=\"display:inherit;clear:left;\">La <span class=\"ls0\">exposici\u00f3n a riesgo de tipo de inter\u00e9s variable al <span class=\"_ _1\"></span>cierre de cada ejercicio es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Referenciado </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Referenciado<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Euribor </span><span style=\"display:inherit;clear:left;\">referencias </span><span style=\"display:inherit;clear:left;\">Euribor </span><span style=\"display:inherit;clear:left;\">referencias </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamo participa<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ivo </span><span style=\"display:inherit;clear:left;\">          (175.000) </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(175.000) </span><span style=\"display:inherit;clear:left;\">       (175.000)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(175.000) </span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span> tipo </span><span style=\"display:inherit;clear:left;\">variable </span><span style=\"display:inherit;clear:left;\">          (257.604) </span><span style=\"display:inherit;clear:left;\">(257.604) </span><span style=\"display:inherit;clear:left;\">       (339.907)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">(339.907) </span><span style=\"display:inherit;clear:left;\">Efectivo y equivalente<span class=\"_ _b\"></span>s de </span><span style=\"display:inherit;clear:left;\">efectivo que deveng<span class=\"_ _1\"></span>an </span><span style=\"display:inherit;clear:left;\">inter\u00e9s </span><span style=\"display:inherit;clear:left;\">            217.027 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        816.630<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">    1.033.657 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         167.538 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        792.142 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     959.680  </span><span style=\"display:inherit;clear:left;\">          (215.577) </span><span style=\"display:inherit;clear:left;\">        816.630<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">       601.053 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       (347.369)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        792.142 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     444.773  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>equivalente <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span><span class=\"ff7\">devengan <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _7\"></span>correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>\u201cOtras<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>referencias\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">est\u00e1 denominado, principalmente, en USD. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>simulaciones <span class=\"_ _1\"></span>realizadas <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>equivalentes<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>devengan <span class=\"_ _b\"></span>inter\u00e9s, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>mpacto </span><span style=\"display:inherit;clear:left;\">sobre el re<span class=\"_ _1\"></span>sultado consolidado <span class=\"_ _1\"></span>de una <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _1\"></span>al alza/baja <span class=\"_ _1\"></span>de 25 <span class=\"_ _1\"></span>puntos b\u00e1si<span class=\"_ _1\"></span>cos del t<span class=\"_ _1\"></span>ipo de inter<span class=\"_ _1\"></span>\u00e9s supondr\u00eda </span><span style=\"display:inherit;clear:left;\">un aumento / disminuci\u00f3n de 2.042 miles de euros al 31 de d<span class=\"_ _0\"></span>iciembre de 2023 <span class=\"ls10\">(2<span class=\"ls8\">02</span></span>2<span class=\"ls9\">: 1</span>.980 miles de euros).<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>financiera a <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>variable<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n al <span class=\"_ _0\"></span>alza/baja<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 10 <span class=\"_ _0\"></span>puntos b\u00e1s<span class=\"_ _0\"></span>icos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tipo de </span><span style=\"display:inherit;clear:left;\">inter\u00e9s <span class=\"_ _6\"></span>tendr\u00eda <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>impacto <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>sminuci\u00f3n/aumento <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span><span class=\"ls8\">413</span> <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>euros<span class=\"ls17\">. </span></span><span style=\"display:inherit;clear:left;\">(2022<span class=\"ls9\">: <span class=\"ls8\">514</span></span> miles de euros). </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>definitiva, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>contin\u00faa <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>estionando <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>nivel </span><span style=\"display:inherit;clear:left;\">global, <span class=\"_ _8\"></span>con <span class=\"_ _8\"> </span>una <span class=\"_ _8\"></span>s\u00f3lida <span class=\"_ _8\"> </span>posici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>caja <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>euros <span class=\"_ _6\"></span>y <span class=\"_ _d\"> </span>mayoritariamente <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>d\u00f3lares, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>continua <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>proceso <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">reducci\u00f3n de los niveles de deuda g<span class=\"_ _0\"></span>lobal, manteniendo un porcentaje eq<span class=\"_ _0\"></span>uilibrado de deuda a tipo fijo respecto </span><span style=\"display:inherit;clear:left;\">a tipo variable, en l\u00ednea con una prudente gesti\u00f3n de la tesorer\u00eda del grupo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__97": {
   "value": "<span style=\"display:inherit;clear:left;\">3.1.2. <span class=\"_ _1a\"> </span>Riesgo de cr\u00e9dito<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La gesti\u00f3n del <span class=\"_ _1\"></span>riesgo de <span class=\"_ _1\"></span>cr\u00e9dito por p<span class=\"_ _1\"></span>arte del Grupo <span class=\"_ _1\"></span>se realiza considerando la s<span class=\"_ _1\"></span>iguiente agrupaci\u00f3n <span class=\"_ _1\"></span>de activos </span><span style=\"display:inherit;clear:left;\">financieros: </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Activos por<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nstrumentos f<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nancieros <span class=\"_ _1\"></span>derivados <span class=\"_ _1\"></span>(ver <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ota 10) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>saldos por<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>istintos <span class=\"_ _1\"></span>conceptos i<span class=\"_ _1\"></span>ncluidos </span></span><span style=\"display:inherit;clear:left;\">en Efectivo y equivalentes de efectivo (ver no<span class=\"_ _0\"></span>ta 14<span class=\"ls10\">).</span> </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Saldos relacionados con Clientes y cuentas a cobrar (ver nota 11<span class=\"ls14\">).</span> </span></span><span style=\"display:inherit;clear:left;\">Los instrumentos financieros derivados y las operaciones con entidades financiera<span class=\"_ _1\"></span>s incluidas como Efectivo y </span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo son contratados o se realizan con entidades financieras de reconocido prestigio<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>relaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _8\"> </span>los <span class=\"_ _8\"></span>saldos <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>Clientes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"> </span>a <span class=\"_ _8\"></span>cobrar <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>abe <span class=\"_ _6\"></span>mencionar <span class=\"_ _8\"></span>que, <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>caracter\u00edsticas <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l </span><span style=\"display:inherit;clear:left;\">negocio, <span class=\"_\"> </span>existe <span class=\"_ _e\"> </span>una <span class=\"_\"> </span>a<span class=\"_ _1\"></span>lta <span class=\"_\"> </span>co<span class=\"_ _1\"></span>ncentraci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>funci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>proyectos <span class=\"_\"> </span>m\u00e1s <span class=\"_ _e\"> </span>significativos <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>G<span class=\"_ _1\"></span>rupo. <span class=\"_\"> </span>E<span class=\"_ _1\"></span>stas </span><span style=\"display:inherit;clear:left;\">contrapartes <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>generalmente <span class=\"_ _1\"></span>compa\u00f1\u00edas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>petr\u00f3leo <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>gas <span class=\"_ _1\"></span>integradas <span class=\"_ _b\"></span>y estatales <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>multinacionales de <span class=\"_ _b\"></span>primer </span><span style=\"display:inherit;clear:left;\">nivel. <span class=\"_ _0\"></span>A 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2<span class=\"lsf\">02<span class=\"_ _0\"></span></span>3 <span class=\"_ _0\"></span>el <span class=\"lsf\">64<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>% <span class=\"ff7\">del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>cuenta d<span class=\"_ _0\"></span>e \u201cClientes\u201d <span class=\"_ _0\"></span>(incluida en <span class=\"_ _0\"></span>Clientes y<span class=\"_ _0\"></span> cuentas a </span></span><span style=\"display:inherit;clear:left;\">cobrar) <span class=\"_ _e\"> </span>est\u00e1 <span class=\"_ _e\"> </span>con<span class=\"_ _1\"></span>c<span class=\"ls8\">ent</span>rado <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>10<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>clientes <span class=\"_ _d\"> </span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _e\"> </span></span>63,22%), <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>est\u00e1n <span class=\"_ _e\"> </span>referidos <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>operaciones<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>tipo <span class=\"_ _e\"> </span>de </span><span style=\"display:inherit;clear:left;\">entidades <span class=\"_ _b\"></span>antes <span class=\"_ _b\"></span>mencionado, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>cual <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>considera <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>riesgo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>encuentra <span class=\"_ _16\"></span>mu<span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>acotado. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Como varia<span class=\"_ _0\"></span>bles e hip\u00f3tesis <span class=\"_ _0\"></span>y t\u00e9cnicas de<span class=\"_ _0\"></span> estimaci\u00f3n utilizadas p<span class=\"_ _0\"></span>ara valorar las <span class=\"_ _0\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _0\"></span>considera el<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>probabilidad de<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produzca una<span class=\"_ _0\"></span> p\u00e9<span class=\"_ _0\"></span>rdida crediticia <span class=\"_ _0\"></span>atendiendo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la posibilidad </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>esta <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>produzca <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posi<span class=\"_ _0\"></span>bilidad <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>produzca, <span class=\"_ _7\"></span>aunque <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>posibilidad <span class=\"_ _7\"></span>sea <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>uy <span class=\"_ _7\"></span>baja. <span class=\"_ _0\"></span> <span class=\"_ _7\"></span>La </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span><span class=\"ffa\">(EL, <span class=\"_ _7\"></span>Expected <span class=\"_ _7\"></span>Loss)</span> <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>promedio <span class=\"_ _7\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>rediticias <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>riesgos </span><span style=\"display:inherit;clear:left;\">respectivos de que ocurra un incumplimiento. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>per\u00edodo <span class=\"_ _d\"> </span>m\u00e1ximo <span class=\"_ _d\"> </span>considerado <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>valorar <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>crediticias <span class=\"_ _e\"> </span>esperadas <span class=\"_ _d\"> </span>es <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>per\u00edodo <span class=\"_ _e\"> </span>contractual<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo (incluidas las opciones de ampliaci\u00f3n) durante el cual se est\u00e9 expuesto al riesgo de cr\u00e9dito<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>adopta <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>modelo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>basado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>esperada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span>activo <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>enfoque <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>implificado <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>presenta <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>cobrar <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>componente </span><span style=\"display:inherit;clear:left;\">significativo d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n, <span class=\"_ _b\"></span>corresp<span class=\"_ _0\"></span>ondiendo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _b\"></span>mayor parte <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>reconocida <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>olvencia <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los qu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _6\"></span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _6\"></span>amplia <span class=\"_ _8\"></span>experiencia, <span class=\"_ _6\"></span>para <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _d\"> </span>desarrolla <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>99,69% <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>actividad <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>que </span><span style=\"display:inherit;clear:left;\">cualquier problema que pudiera surgir ser\u00eda excepcional.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>Grupo <span class=\"_ _f\"> </span>eval\u00faa <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>ha <span class=\"_ _a\"> </span>aumentado <span class=\"_ _a\"> </span>de <span class=\"_ _f\"> </span>forma <span class=\"_ _a\"> </span>significativa <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>riesgo <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>cr\u00e9dito <span class=\"_ _f\"> </span>desde <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>momento <span class=\"_ _a\"> </span>del </span><span style=\"display:inherit;clear:left;\">reconocimiento i<span class=\"_ _1\"></span>nicial. <span class=\"_ _b\"></span>Para<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>realizar esa <span class=\"_ _b\"></span>evaluaci\u00f3n, compar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impago <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>instrumento financ<span class=\"_ _1\"></span>iero e<span class=\"_ _1\"></span>n </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>fecha d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _b\"></span>con e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>impago<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>considera <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>informaci\u00f3n </span><span style=\"display:inherit;clear:left;\">razonable <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>fundamentada <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>es<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>disposici\u00f3n <span class=\"_ _e\"> </span>sin <span class=\"_ _e\"> </span>costes <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>esfuerzos <span class=\"_ _e\"> </span>desproporcionados <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>ea </span><span style=\"display:inherit;clear:left;\">indicativa de aumentos significativos del riesgo de cr\u00e9dito desde el reconocimiento inicial<span class=\"_ _0\"></span>.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _0\"></span>\u00faltimo, <span class=\"_ _0\"></span>se a<span class=\"_ _0\"></span>nalizan las <span class=\"_ _0\"></span>evidencias <span class=\"_ _0\"></span>objetivas <span class=\"_ _0\"></span>de d<span class=\"_ _0\"></span>eterioro, consid<span class=\"_ _0\"></span>erando tanto <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>cuantitativa <span class=\"_ _0\"></span>(por </span><span style=\"display:inherit;clear:left;\">ejemplo, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a\u00edda <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>rating <span class=\"_ _0\"></span>crediticio, <span class=\"_ _7\"></span>aumentos <span class=\"_ _0\"></span>muy <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>precios <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>C<span class=\"_ _7\"></span>redit <span class=\"_ _0\"></span>Defaul<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>Swap, <span class=\"_ _7\"></span>etc.), </span><span style=\"display:inherit;clear:left;\">como cualitativa (por ejemplo, declaraci\u00f3n de concurso de ac<span class=\"_ _1\"></span>reedores, etc.)<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Una gran parte <span class=\"_ _1\"></span>del riesgo de c<span class=\"_ _1\"></span>r\u00e9dito est\u00e1 mitigado <span class=\"_ _1\"></span>por la fina<span class=\"_ _1\"></span>nciaci\u00f3n ad-hoc que tienen <span class=\"_ _1\"></span>los clientes vincula<span class=\"_ _1\"></span>dos </span><span style=\"display:inherit;clear:left;\">a la ejecuci\u00f3n de los proyectos lo que constituye una doble garant\u00eda de cobro. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _8\"></span>existen <span class=\"_ _8\"></span>garant\u00edas <span class=\"_ _8\"> </span>ni <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ejoras <span class=\"_ _6\"></span>crediticias <span class=\"_ _8\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _8\"></span>asegurar <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>cobro <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>clie<span class=\"_ _0\"></span>ntes, <span class=\"_ _8\"></span>excepto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\">puntuales que se consideren convenientes.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__98": {
   "value": "<span style=\"display:inherit;clear:left;\">3.1.3. <span class=\"_ _1a\"> </span>Riesgo de liquidez<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Una <span class=\"_ _a\"> </span>gesti\u00f3n <span class=\"_\"> </span>p<span class=\"_ _0\"></span>rudente <span class=\"_ _a\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"> </span>riesgo <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>liquidez <span class=\"_ _a\"> </span>implica <span class=\"_\"> </span>el <span class=\"_ _a\"> </span>mantenimiento <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>suficiente <span class=\"_ _a\"> </span>efectivo <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>valores </span><span style=\"display:inherit;clear:left;\">negociables, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>disponibilidad <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _d\"> </span>mediante <span class=\"_ _d\"> </span>un <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _d\"> </span>suficiente <span class=\"_ _e\"> </span><span class=\"ls8\">de <span class=\"_ _8\"> </span></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>euda <span class=\"_ _d\"> </span><span class=\"lsf\">o </span></span><span style=\"display:inherit;clear:left;\">similares comprometidos y tener capacidad para liquidar posiciones de mercado.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>tendencia de <span class=\"_ _0\"></span>los contratos c<span class=\"_ _0\"></span>on los <span class=\"_ _0\"></span>clientes, qu<span class=\"_ _0\"></span>e incluyen fl<span class=\"_ _0\"></span>ujos de <span class=\"_ _0\"></span>caja m\u00e1s <span class=\"_ _0\"></span>ajustados, <span class=\"_ _7\"></span><span class=\"ls8\">ha</span> <span class=\"_ _0\"></span>llevado al <span class=\"_ _0\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">a optimizar su estrategia de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La Direcci\u00f3n <span class=\"_ _b\"></span>realiza un <span class=\"_ _b\"></span>seguimiento de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _1\"></span>de re<span class=\"_ _1\"></span>serva <span class=\"_ _1\"></span>de liquide<span class=\"_ _1\"></span>z del <span class=\"_ _b\"></span>Grupo en <span class=\"_ _1\"></span>funci\u00f3n d<span class=\"_ _1\"></span>e lo<span class=\"_ _1\"></span>s fluj<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>esperados. <span class=\"_ _7\"></span>Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>brindan <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>soporte </span><span style=\"display:inherit;clear:left;\">adic<span class=\"ls0\">ional a la posici\u00f3n de liqui<span class=\"_ _1\"></span>dez<span class=\"_ _0\"></span>.  </span></span><span style=\"display:inherit;clear:left;\">Es por esto por lo que se considera que el riesgo de liquidez en el Grupo est\u00e1 adecuadamente gestionado<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n un detalle de informaci\u00f3n relevante en materia de liquidez <span class=\"_ _0\"></span>(calculado de acuerdo </span><span style=\"display:inherit;clear:left;\">con los requerimientos de cumplimientos de los covenants, seg\u00fan los cuales no se incluye el pr\u00e9stamo </span><span style=\"display:inherit;clear:left;\">participativo en el c\u00e1lculo del ratio de caja neta): </span><span style=\"display:inherit;clear:left;\">Miles de euros </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (Nota 20) * </span><span style=\"display:inherit;clear:left;\">         <span class=\"ls0\">(685.<span class=\"ls8\">899</span>) </span></span><span style=\"display:inherit;clear:left;\">     <span class=\"ls0\">(802.131) </span></span><span style=\"display:inherit;clear:left;\">Efectivo y equivalentes de efectivo (Nota 14) </span><span style=\"display:inherit;clear:left;\">        <span class=\"ls0\">1.033.657  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">959.680  </span></span><span style=\"display:inherit;clear:left;\">Caja neta </span><span style=\"display:inherit;clear:left;\">           <span class=\"ls0\">347.758  </span></span><span style=\"display:inherit;clear:left;\">       <span class=\"ls0\">157.549  </span></span><span style=\"display:inherit;clear:left;\">L\u00edneas de cr\u00e9dito no dispuestas <span class=\"ls1a\">**</span> </span><span style=\"display:inherit;clear:left;\">8.248 </span><span style=\"display:inherit;clear:left;\">15.577 </span><span style=\"display:inherit;clear:left;\">Total reservas de liquidez </span><span style=\"display:inherit;clear:left;\">356.006 </span><span style=\"display:inherit;clear:left;\">173.126 </span><span style=\"display:inherit;clear:left;\">*Este importe no<span class=\"_ _1\"></span> incluye la deuda <span class=\"_ _1\"></span>financiera aso<span class=\"_ _1\"></span>ciada a derechos de uso de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>activos alqu<span class=\"_ _1\"></span>ilados ni el pr\u00e9sta<span class=\"_ _1\"></span>mo participativo<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">** Este importe<span class=\"_ _1\"></span> no incluye el<span class=\"_ _1\"></span> importe no u<span class=\"_ _1\"></span>tilizado de los l\u00edmite<span class=\"_ _1\"></span>s en el MARF (bonos y pagar<span class=\"_ _1\"></span>\u00e9s) por impor<span class=\"_ _1\"></span>te <span class=\"ls5\">de</span> <span class=\"ls5\">177</span> <span class=\"ls13\">y </span>190 </span><span style=\"display:inherit;clear:left;\">millones de euros<span class=\"_ _1\"></span> en 2023 y 2022 <span class=\"_ _1\"></span>respectivamen<span class=\"_ _1\"></span>te. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>l\u00edneas de<span class=\"_ _0\"></span> cr\u00e9dito <span class=\"_ _0\"></span>sindica<span class=\"_ _0\"></span>das <span class=\"_ _0\"></span>firmadas, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> colocaci\u00f3n <span class=\"_ _0\"></span>privada<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n Espa\u00f1a,<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>colocaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">mercado d<span class=\"_ _0\"></span>e pagar\u00e9s a<span class=\"_ _0\"></span>lem\u00e1n y <span class=\"_ _0\"></span>la col<span class=\"_ _0\"></span>ocaci\u00f3n en <span class=\"_ _0\"></span>el mercado <span class=\"_ _0\"></span>de bonos M<span class=\"_ _0\"></span>ARF <span class=\"_ _0\"></span>firmadas por <span class=\"_ _0\"></span>el Grupo<span class=\"_ _0\"></span> vigentes <span class=\"_ _0\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _7\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>cuyo <span class=\"_ _6\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dispuesto <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"ls8\">336 <span class=\"_ _6\"></span></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022:452 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros)<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>exige, <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>requisitos, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ratio <span class=\"_ _7\"></span>Deuda<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>neta/EBITDA <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>sea </span><span style=\"display:inherit;clear:left;\">inferior <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>2,5 <span class=\"_ _7\"></span>(cr\u00e9ditos <span class=\"_ _0\"></span>sindicados) <span class=\"_ _7\"></span><span class=\"ls17\">/3</span> <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>resto <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>deudamiento <span class=\"_ _0\"></span>financiero, <span class=\"_ _0\"></span>aqu\u00ed <span class=\"_ _7\"></span>descrito <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">nota 20 cumplimiento de covenants obtenidos por el Grupo) </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>ntratos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>dos <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cr\u00e9dito <span class=\"_\"> </span>sindicadas <span class=\"_ _e\"> </span>contienen <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>limitaci\u00f3n <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>distribuir </span><span style=\"display:inherit;clear:left;\">resultados con <span class=\"_ _0\"></span>cargo a <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">2023</span>-2024: del 4<span class=\"_ _0\"></span>0% del bene<span class=\"_ _0\"></span>ficio neto consolidado <span class=\"_ _0\"></span>para 2023 y<span class=\"_ _0\"></span> del 50% </span><span style=\"display:inherit;clear:left;\">del beneficio neto consolidado para 2024.  </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2024, l<span class=\"_ _0\"></span>os Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad Domi<span class=\"_ _0\"></span>nante estiman <span class=\"_ _0\"></span>que a <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>formulaci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">estas c<span class=\"_ _0\"></span>uentas el Grupo<span class=\"_ _0\"></span> est\u00e1 en <span class=\"_ _0\"></span>posici\u00f3n de <span class=\"_ _0\"></span>cumplir c<span class=\"_ _0\"></span>on los <span class=\"_ _0\"></span>ratios financieros incluidos <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>cl\u00e1usulas de <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">todos los contratos de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_\"> </span>tabla <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>muestra <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n <span class=\"_ _e\"> </span>presenta <span class=\"_\"> </span>un <span class=\"_ _e\"> </span>an\u00e1lisis <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>pasiv<span class=\"_ _0\"></span>os <span class=\"_ _e\"> </span>finan<span class=\"_ _7\"></span>cieros <span class=\"_ _e\"> </span>agrupados <span class=\"_\"> </span>por </span><span style=\"display:inherit;clear:left;\">vencimientos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>acuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _d\"> </span>plazos <span class=\"_ _8\"> </span>pendientes <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>balance<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>consolidado <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">vencimiento <span class=\"_ _7\"></span>estipulada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrato. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rtes <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _0\"></span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _7\"></span>valores </span><span style=\"display:inherit;clear:left;\">resultantes de<span class=\"_ _0\"></span>l m<span class=\"_ _0\"></span>\u00e9todo del <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _0\"></span>(valores contables), <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>b\u00e1sicamente <span class=\"_ _0\"></span>coinciden con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos de </span><span style=\"display:inherit;clear:left;\">efectivo esperados <span class=\"_ _b\"></span>sin descontar. Los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>a pagar <span class=\"_ _b\"></span>dentro de <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>meses equivalen <span class=\"_ _b\"></span>a los i<span class=\"_ _1\"></span>mportes e<span class=\"_ _1\"></span>n libros <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">los mismos, dado que el efecto del descuento no es significativo. </span><span style=\"display:inherit;clear:left;\">Menos de un </span><span style=\"display:inherit;clear:left;\">Entre 1 y 2 </span><span style=\"display:inherit;clear:left;\">Entre 3 y 5 </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 5 </span><span style=\"display:inherit;clear:left;\">a\u00f1o </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">a\u00f1os </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023 </span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">       305.141 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">277.968<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">102.790  </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              -  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">175.000<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos de uso de bienes </span><span style=\"display:inherit;clear:left;\">alquilados (Nota<span class=\"_ _1\"></span> 8) </span><span style=\"display:inherit;clear:left;\">          19.897  </span><span style=\"display:inherit;clear:left;\">25.746  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros deri<span class=\"_ _1\"></span>vados (Nota 10) </span><span style=\"display:inherit;clear:left;\">           1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales y otra<span class=\"_ _1\"></span>s cuentas a pag<span class=\"_ _1\"></span>ar (Nota <span class=\"ls5\">19</span>) </span><span style=\"display:inherit;clear:left;\">3.098.730  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">    3.424.826 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">    303.714  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">277.790 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2022 </span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">201.922 </span><span style=\"display:inherit;clear:left;\">410.005 </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">189.458  </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls5\">746 </span> </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">175.000<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos de uso de bienes </span><span style=\"display:inherit;clear:left;\">alquilados (Nota<span class=\"_ _1\"></span> 8) </span><span style=\"display:inherit;clear:left;\">17.279 </span><span style=\"display:inherit;clear:left;\">35.122 </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">          -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros deri<span class=\"_ _1\"></span>vados (Nota 10) </span><span style=\"display:inherit;clear:left;\">22.277 </span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales y otra<span class=\"_ _1\"></span>s cuentas a pag<span class=\"_ _1\"></span>ar (Nota <span class=\"ls5\">19</span>) </span><span style=\"display:inherit;clear:left;\">3.506.239  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">          -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">3.747.716<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">    445.127  </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">364.458<span class=\"_ _1\"></span>  </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls5\">746 </span> </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _0\"></span>como el Grupo preve\u00eda, <span class=\"_ _0\"></span>en el ejercicio <span class=\"_ _0\"></span>2023 la actividad y l<span class=\"_ _0\"></span>os flujos de c<span class=\"_ _0\"></span>aja operativos han alcanzado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">nuevo <span class=\"_ _e\"> </span>niveles <span class=\"_ _d\"> </span>previos <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>pandemia, <span class=\"_ _e\"> </span>habiendo <span class=\"_ _d\"> </span>avanzado <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _d\"> </span>proyectos <span class=\"_ _e\"> </span>con <span class=\"_ _d\"> </span>normalidad <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>conforme <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">calendarizaci\u00f3n <span class=\"_ _d\"> </span>acordada <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _d\"> </span>clientes. <span class=\"_ _8\"> </span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>lo <span class=\"_ _8\"> </span>larg<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>certificado </span><span style=\"display:inherit;clear:left;\">ordenes de cambio <span class=\"_ _1\"></span>y reclamaciones que <span class=\"_ _1\"></span>se encontraban en <span class=\"_ _1\"></span>negociaci\u00f3n y ha <span class=\"_ _1\"></span>seguido avanzando <span class=\"_ _1\"></span>en la puesta<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>marcha <span class=\"_ _0\"></span>de pl<span class=\"_ _0\"></span>anes para <span class=\"_ _0\"></span>mejorar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>eficiencia <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de efe<span class=\"_ _0\"></span>ctivo. Adicionalmente, <span class=\"_ _6\"></span>el Grupo <span class=\"_ _0\"></span>llevo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cabo </span><span style=\"display:inherit;clear:left;\">en <span class=\"_\"> </span>mayo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>2023 <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>ampliaci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>capit<span class=\"_ _1\"></span>al <span class=\"_\"> </span>por <span class=\"_ _e\"> </span>importe <span class=\"_\"> </span>de <span class=\"_\"> </span>150 <span class=\"_ _e\"> </span>Millones <span class=\"_\"> </span>de <span class=\"_\"> </span>eur<span class=\"_ _1\"></span>os, <span class=\"_\"> </span>aproximadamente,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cumpliendo con los requeri<span class=\"_ _1\"></span>mientos de fortalecimiento patrim<span class=\"_ _1\"></span>onial incluidos en la fin<span class=\"_ _1\"></span>anciaci\u00f3n obtenida a tr<span class=\"_ _1\"></span>av\u00e9s </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span><span class=\"ls0\">el <span class=\"_ _7\"></span>Fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Apoyo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Solvencia <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Empresas <span class=\"_ _0\"></span>Estrat\u00e9gicas <span class=\"_ _0\"></span>(FASEE). <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontexto, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>debe </span></span><span style=\"display:inherit;clear:left;\">tenerse <span class=\"_ _19\"> </span>en <span class=\"_ _1d\"> </span>cuenta <span class=\"_ _19\"> </span>tambi\u00e9n <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>volumen <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>nueva <span class=\"_ _19\"> </span>contrataci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>proyectos, <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>ha <span class=\"_ _1d\"> </span>reducido </span><span style=\"display:inherit;clear:left;\">sustancialmente <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>niveles <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>endeudamiento <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>consolidado <span class=\"_ _e\"> </span>una <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ejora <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>situ<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _8\"> </span>y </span><span style=\"display:inherit;clear:left;\">patrimonial.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__99": {
   "value": "<span style=\"display:inherit;clear:left;\">3.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Gesti\u00f3n del riesgo de<span class=\"_ _0\"></span>l capital </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _7\"></span>objetivos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>gesti\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>basan <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>garantizar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>actividad <span class=\"_ _7\"></span>comercial, </span><span style=\"display:inherit;clear:left;\">ofreciendo a nuestros <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes y <span class=\"_ _1\"></span>potenciales clientes, un<span class=\"_ _1\"></span>os recursos pr<span class=\"_ _1\"></span>opios suficientes qu<span class=\"_ _1\"></span>e garanticen nu<span class=\"_ _1\"></span>estra </span><span style=\"display:inherit;clear:left;\">capacidad de atender a las necesidades de los proyectos presentes y futuro<span class=\"ls13\">s.</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>Grupo <span class=\"_ _d\"> </span>hace <span class=\"_ _8\"></span>seguimiento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capital <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>los <span class=\"_ _8\"></span>\u00edndices <span class=\"_ _8\"></span>mostrados <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>continuaci\u00f3n. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>\u00edn<span class=\"_ _0\"></span>dice <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">apalancamiento <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>calcula <span class=\"_ _6\"></span>como <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>deuda<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>financiera <span class=\"_ _8\"></span>(tal <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cumplimientos <span class=\"_ _8\"></span>de </span><span style=\"display:inherit;clear:left;\">covenants) <span class=\"_ _7\"></span>dividida <span class=\"_ _0\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>neto. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _0\"></span>neto <span class=\"_ _7\"></span>es <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>muestra <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>cuentas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consolidadas. <span class=\"_ _8\"></span>Igualmente <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>dete<span class=\"_ _0\"></span>rmina <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>\u00edndice <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>relacion<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>caja <span class=\"_ _8\"></span>neta <span class=\"_ _6\"></span>(ver <span class=\"_ _8\"></span>c\u00e1lculo <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>nota <span class=\"_ _6\"></span>3.1<span class=\"_ _0\"></span>.3) <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el </span><span style=\"display:inherit;clear:left;\">patrimonio neto.  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">         <span class=\"ls1b\">(685.<span class=\"ls5\">899</span></span>) </span><span style=\"display:inherit;clear:left;\">     (802.131) </span><span style=\"display:inherit;clear:left;\">Posici\u00f3n neta de<span class=\"_ _1\"></span> tesorer\u00eda <span class=\"_ _1\"></span>y AFVR </span><span style=\"display:inherit;clear:left;\">           347.758 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       157.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Patrimonio Neto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           324.517 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         83.014 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">% Deuda Financiera<span class=\"_ _1\"></span> / Patrimonio <span class=\"_ _1\"></span>Neto </span><span style=\"display:inherit;clear:left;\">211,36% </span><span style=\"display:inherit;clear:left;\">966,26% </span><span style=\"display:inherit;clear:left;\">% Posici\u00f3n neta de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>tesorer\u00eda <span class=\"_ _1\"></span>y AFVR / Pa<span class=\"_ _1\"></span>trimonio Neto </span><span style=\"display:inherit;clear:left;\">107,16% </span><span style=\"display:inherit;clear:left;\">189,79% </span><span style=\"display:inherit;clear:left;\">*Este importe no<span class=\"_ _1\"></span> incluye la deuda<span class=\"_ _1\"></span> financiera aso<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>iadas a derecho<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> de uso de<span class=\"_ _1\"></span> activos alquilados, ni el pr\u00e9<span class=\"_ _1\"></span>stamo participativo</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__101": {
   "value": "<span style=\"display:inherit;clear:left;\">3.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Valor razonable<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestra <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>continuaci\u00f3n <span class=\"_ _0\"></span>incluye <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloran <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">valor razonable, clasificados por m\u00e9todo de valoraci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">Los distintos niveles se han definido como sigue:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Preci<span class=\"_ _0\"></span>os de cotizaci\u00f3n (no ajust<span class=\"_ _1\"></span>ados) en mercados activos para activos y pasivos id\u00e9nticos (Nivel 1). <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _11\"> </span>Datos<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>distintos <span class=\"_ _1\"></span>al pre<span class=\"_ _1\"></span>cio de <span class=\"_ _b\"></span>cotizaci\u00f3n incluidos <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>entro <span class=\"_ _1\"></span>del Niv<span class=\"_ _1\"></span>el 1 <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sean o<span class=\"_ _1\"></span>bservables par<span class=\"_ _1\"></span>a el <span class=\"_ _b\"></span>activo </span><span style=\"display:inherit;clear:left;\">o el <span class=\"_ _0\"></span>pasivo, tanto di<span class=\"_ _0\"></span>rectamente (esto es, los <span class=\"_ _0\"></span>precios), como indirectamente <span class=\"_ _0\"></span>(esto es, derivados de<span class=\"_ _0\"></span> los </span><span style=\"display:inherit;clear:left;\">precios) (Nivel 2).  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Datos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _7\"></span>basados <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>datos <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span>bservables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>(esto <span class=\"_ _7\"></span>es, </span></span><span style=\"display:inherit;clear:left;\">datos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>observables) (Nivel <span class=\"_ _0\"></span>3).l<span class=\"_ _0\"></span>a tabla<span class=\"_ _0\"></span> siguiente <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo valorados </span><span style=\"display:inherit;clear:left;\">a valor razonable a 31 de diciembre de 2023<span class=\"_ _0\"></span> y 2022. </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023 </span><span style=\"display:inherit;clear:left;\">Nivel 1 </span><span style=\"display:inherit;clear:left;\">Nivel 2 </span><span style=\"display:inherit;clear:left;\">Nivel 3 </span><span style=\"display:inherit;clear:left;\">Saldo total </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Activos financier<span class=\"_ _1\"></span>os a valor razona<span class=\"_ _b\"></span>ble c<span class=\"_ _0\"></span>on ca<span class=\"_ _1\"></span>mbios en otro </span><span style=\"display:inherit;clear:left;\">resultado global </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">  <span class=\"ls5\">264 <span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">264 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">    26.131  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">    26.131  </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">26.395 </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">26.395 </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\"> Derivados de <span class=\"_ _1\"></span>cobertura (Nota 10)<span class=\"_ _b\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\"> Total pasivos <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058 </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2022 </span><span style=\"display:inherit;clear:left;\">Nivel 1 </span><span style=\"display:inherit;clear:left;\">Nivel 2 </span><span style=\"display:inherit;clear:left;\">Nivel 3 </span><span style=\"display:inherit;clear:left;\">Saldo total </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Activos financier<span class=\"_ _1\"></span>os a valor razona<span class=\"_ _b\"></span>ble c<span class=\"_ _0\"></span>on cambios en otro<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">resultado global </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">       264  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">    <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         38.961 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         38.961 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pasivos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No hubo transferencias entre los niveles 1 y 2 durante el ejercicio. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Instrumentos financiero<span class=\"_ _0\"></span>s en el nivel 1<span class=\"_ _0\"></span>  </span></span><span style=\"display:inherit;clear:left;\">El v<span class=\"_ _1\"></span>alor ra<span class=\"_ _1\"></span>zonable de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>instrumentos <span class=\"_ _1\"></span>financieros <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>negocian <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>rcados <span class=\"_ _b\"></span>activos se <span class=\"_ _b\"></span>basa en <span class=\"_ _b\"></span>los precios<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de cotizaci\u00f3n de <span class=\"_ _0\"></span>mercado en la fech<span class=\"_ _0\"></span>a de balance. Un m<span class=\"_ _0\"></span>ercado se considera activo c<span class=\"_ _0\"></span>uando se puede disponer </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>precios <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _7\"></span>f\u00e1cil<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>regular <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>bolsa, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>intermediarios <span class=\"_ _7\"></span>financieros, <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _e\"> </span>instituci\u00f3n <span class=\"_ _d\"> </span>sectorial, <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>un <span class=\"_ _e\"> </span>servi<span class=\"_ _1\"></span>cio <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>precios <span class=\"_ _e\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>un <span class=\"_ _d\"> </span>organismo <span class=\"_ _e\"> </span>regulador, <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>esos <span class=\"_ _d\"> </span>precios <span class=\"_ _e\"> </span>reflejan </span><span style=\"display:inherit;clear:left;\">transacciones actuales <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado que <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e produc<span class=\"_ _1\"></span>en regularmente, <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>tre par<span class=\"_ _1\"></span>tes que act\u00faan en <span class=\"_ _1\"></span>condiciones <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">independencia <span class=\"_ _0\"></span>mutua. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>cio de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado <span class=\"_ _7\"></span>usado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>mantenidos <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo es el precio corriente comprador. Estos instrumentos se incluyen en el nivel 1.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Instrumentos financiero<span class=\"_ _0\"></span>s en el nivel 2<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>instrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercado <span class=\"_ _b\"></span>activo <span class=\"_ _1\"></span>(por, <span class=\"_ _b\"></span>ejemplo, <span class=\"_ _b\"></span>derivados </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>oficial) s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>determina u<span class=\"_ _0\"></span>sando <span class=\"_ _0\"></span>t\u00e9cnicas <span class=\"_ _0\"></span>de valoraci\u00f3n<span class=\"_ _0\"></span>. Las <span class=\"_ _0\"></span>t\u00e9cnicas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>maximizan <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">uso <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>atos <span class=\"_ _8\"></span>observables <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>est\u00e9n <span class=\"_ _d\"> </span>disponibles <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _d\"> </span>basan <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>me<span class=\"_ _0\"></span>nor <span class=\"_ _8\"></span>medida <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osible, <span class=\"_ _8\"></span><span class=\"ls1c\">en</span> </span><span style=\"display:inherit;clear:left;\">estimaciones <span class=\"_ _7\"></span>espec\u00edficas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ntidades. <span class=\"_ _7\"></span>Si <span class=\"_ _7\"></span>todos <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>datos <span class=\"_ _7\"></span>si<span class=\"_ _0\"></span>gnificativos <span class=\"_ _7\"></span>requeridos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable de un instrumento son observables, el instrumento<span class=\"_ _1\"></span> se incluye en el Nive<span class=\"_ _0\"></span>l 2. </span><span style=\"display:inherit;clear:left;\">Las t\u00e9cnicas espec\u00edficas de valoraci\u00f3n de instrumentos financieros incluyen:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Precios <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>cotizaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>mercado <span class=\"_ _a\"> </span>o <span class=\"_ _f\"> </span>precios <span class=\"_ _a\"> </span>es<span class=\"_ _0\"></span>tablecid<span class=\"_ _1\"></span>os <span class=\"_ _f\"> </span>por <span class=\"_ _a\"> </span>intermediarios <span class=\"_ _f\"> </span>financieros <span class=\"_ _a\"> </span>para </span></span><span style=\"display:inherit;clear:left;\">instrumentos similares.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>permutas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>calcula<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _6\"></span>de </span></span><span style=\"display:inherit;clear:left;\">efectivo futuros estimados basados en curvas de tipos de inter\u00e9s estimadas.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El valor actual de l<span class=\"_ _0\"></span>os futuros de moneda extranjera se d<span class=\"_ _0\"></span>etermina usando los tipos de cambio a <span class=\"_ _0\"></span>futuro </span></span><span style=\"display:inherit;clear:left;\">a la fecha de balance, descont\u00e1ndose el importe resultante a su valor actua<span class=\"_ _1\"></span>l. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Otras t\u00e9cnicas, como el an\u00e1lisis de los flujos de efectivos descontados, se usan para analizar el valor </span></span><span style=\"display:inherit;clear:left;\">razonable del resto de instrumentos financieros.  </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 no se han producido transferencias de niveles. </span><span style=\"display:inherit;clear:left;\">En lo <span class=\"_ _0\"></span>que a<span class=\"_ _0\"></span> instrumentos financieros <span class=\"_ _0\"></span>se refiere, s<span class=\"_ _0\"></span>e debe incluir <span class=\"_ _0\"></span>el ri<span class=\"_ _0\"></span>esgo de cr\u00e9dito<span class=\"_ _0\"></span> en las <span class=\"_ _0\"></span>valoraciones a <span class=\"_ _0\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable, <span class=\"_ _6\"></span>entendiendo <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>tanto <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>contraparte <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito propio del Grupo cuando sea necesario. </span><span style=\"display:inherit;clear:left;\">Debido <span class=\"_\"> </span>a <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>cartera <span class=\"_\"> </span>del <span class=\"_\"> </span>Grupo, <span class=\"_\"> </span>la <span class=\"_\"> </span>aplicaci\u00f3n <span class=\"_\"> </span>del <span class=\"_\"> </span>riesgo <span class=\"_\"> </span>de <span class=\"_\"> </span>cr\u00e9dito <span class=\"_\"> </span>tiene <span class=\"_\"> </span>impacto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">principalmente <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derivados <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>designados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>efectivo, <span class=\"_ _7\"></span>dado </span><span style=\"display:inherit;clear:left;\">que los mismos se valoran a valor razonable. </span><span style=\"display:inherit;clear:left;\">Estos <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>tienen la <span class=\"_ _0\"></span>particularidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que sus <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fondos es<span class=\"_ _0\"></span>perados no <span class=\"_ _0\"></span>est\u00e1n <span class=\"_ _7\"></span>predeterminados, </span><span style=\"display:inherit;clear:left;\">sino <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>cambian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ariable <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _0\"></span>subyacente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>determinaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito a a<span class=\"_ _0\"></span>plicar, es decir e<span class=\"_ _0\"></span>l propio o el <span class=\"_ _0\"></span>de la contraparte, no e<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>intuitiva, sino que depende de <span class=\"_ _0\"></span>las condiciones </span><span style=\"display:inherit;clear:left;\">de mercado de cada momento y requiere por lo tanto la cuan<span class=\"_ _1\"></span>tificaci\u00f3n a trav\u00e9s de modelos de valoraci\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>derivados <span class=\"_ _8\"></span>contratados <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _d\"> </span>a <span class=\"_ _8\"></span>futuros <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>divisa, <span class=\"_ _d\"> </span>principalmente, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>futuros <span class=\"_ _8\"></span>sobre </span><span style=\"display:inherit;clear:left;\">materias primas. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _b\"></span>operaciones <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>de d<span class=\"_ _1\"></span>ivisas <span class=\"_ _b\"></span>consisten <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>compra <span class=\"_ _1\"></span>de <span class=\"_ _16\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>divisa <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tra <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>venta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>otra <span class=\"_ _b\"></span>divisa <span class=\"_ _1\"></span>diferente, </span><span style=\"display:inherit;clear:left;\">cuyo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>fija <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>contrataci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>entrega <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>turo, <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _7\"></span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tercer d\u00eda h\u00e1bil posterior al de la contrataci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Las operaciones a plazo de materias primas cotizadas consisten en la compra o venta de una materia prima a </span><span style=\"display:inherit;clear:left;\">futuro, cuyo cambio s<span class=\"_ _1\"></span>e fija en l<span class=\"_ _1\"></span>a fecha de contr<span class=\"_ _1\"></span>ataci\u00f3n y su <span class=\"_ _1\"></span>entrega o <span class=\"_ _1\"></span>liquidaci\u00f3n se realiz<span class=\"_ _1\"></span>a en el futuro, a <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>rtir </span><span style=\"display:inherit;clear:left;\">del tercer d\u00eda h\u00e1bil posterior al de la contrataci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>contabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coberturas, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>casos <span class=\"_ _0\"></span>expuestos <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _0\"></span>arriba, <span class=\"_ _0\"></span>divisas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materias <span class=\"_ _0\"></span>primas, <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">realiza <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectividad <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>seguimiento <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>eri\u00f3dico <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>smos, <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>acreditar <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cumplimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dichas </span><span style=\"display:inherit;clear:left;\">efectividades y su correcta traslaci\u00f3n a los estados financieros. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>riesgo d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>divisa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materias <span class=\"_ _0\"></span>primas <span class=\"_ _0\"></span>depender\u00e1 <span class=\"_ _7\"></span>de la </span><span style=\"display:inherit;clear:left;\">liquidaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>futuro. En<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>caso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que la <span class=\"_ _b\"></span>liquidaci\u00f3n <span class=\"_ _b\"></span>sea f<span class=\"_ _1\"></span>avorable <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>Grupo, <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>incorpora un spread <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>r\u00e9dito </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la co<span class=\"_ _0\"></span>ntraparte para <span class=\"_ _0\"></span>cuantificar <span class=\"_ _0\"></span>la probabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impago a <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ncimiento; en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>contrario, si <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>negativa <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>plica <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>propio <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>de cr\u00e9dito <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>liquidaci\u00f3n fi<span class=\"_ _1\"></span>nal <span class=\"_ _1\"></span>del G<span class=\"_ _1\"></span>rupo. Par<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">determinar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>liq<span class=\"_ _0\"></span>uidaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>futuros <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>favorable <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>contraria <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>Grupo, <span class=\"_ _6\"></span>es <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>utilizar <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>modelo </span><span style=\"display:inherit;clear:left;\">estoc\u00e1stico <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>simule <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omportamiento <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>derivado <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>distintos <span class=\"_ _8\"></span>escenarios <span class=\"_ _6\"></span>median<span class=\"_ _7\"></span>te <span class=\"_ _8\"></span>modelos </span><span style=\"display:inherit;clear:left;\">matem\u00e1ticos, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>volatilidad <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>subyacente, <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>aplicar <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>spread <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _6\"></span>resultante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>cada </span><span style=\"display:inherit;clear:left;\">simulaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__100": {
   "value": "<span style=\"display:inherit;clear:left;\">3.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Valor razonable<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestra <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>continuaci\u00f3n <span class=\"_ _0\"></span>incluye <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloran <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">valor razonable, clasificados por m\u00e9todo de valoraci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">Los distintos niveles se han definido como sigue:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Preci<span class=\"_ _0\"></span>os de cotizaci\u00f3n (no ajust<span class=\"_ _1\"></span>ados) en mercados activos para activos y pasivos id\u00e9nticos (Nivel 1). <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022</span><span style=\"display:inherit;clear:left;\"> <span class=\"_ _11\"> </span>Datos<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>distintos <span class=\"_ _1\"></span>al pre<span class=\"_ _1\"></span>cio de <span class=\"_ _b\"></span>cotizaci\u00f3n incluidos <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>entro <span class=\"_ _1\"></span>del Niv<span class=\"_ _1\"></span>el 1 <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sean o<span class=\"_ _1\"></span>bservables par<span class=\"_ _1\"></span>a el <span class=\"_ _b\"></span>activo </span><span style=\"display:inherit;clear:left;\">o el <span class=\"_ _0\"></span>pasivo, tanto di<span class=\"_ _0\"></span>rectamente (esto es, los <span class=\"_ _0\"></span>precios), como indirectamente <span class=\"_ _0\"></span>(esto es, derivados de<span class=\"_ _0\"></span> los </span><span style=\"display:inherit;clear:left;\">precios) (Nivel 2).  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _11\"> </span>Datos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _7\"></span>basados <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>datos <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span>bservables <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>(esto <span class=\"_ _7\"></span>es, </span></span><span style=\"display:inherit;clear:left;\">datos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>observables) (Nivel <span class=\"_ _0\"></span>3).l<span class=\"_ _0\"></span>a tabla<span class=\"_ _0\"></span> siguiente <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo valorados </span><span style=\"display:inherit;clear:left;\">a valor razonable a 31 de diciembre de 2023<span class=\"_ _0\"></span> y 2022. </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023 </span><span style=\"display:inherit;clear:left;\">Nivel 1 </span><span style=\"display:inherit;clear:left;\">Nivel 2 </span><span style=\"display:inherit;clear:left;\">Nivel 3 </span><span style=\"display:inherit;clear:left;\">Saldo total </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Activos financier<span class=\"_ _1\"></span>os a valor razona<span class=\"_ _b\"></span>ble c<span class=\"_ _0\"></span>on ca<span class=\"_ _1\"></span>mbios en otro </span><span style=\"display:inherit;clear:left;\">resultado global </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">  <span class=\"ls5\">264 <span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">264 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">    26.131  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">    26.131  </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">               -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">26.395 </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">26.395 </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\"> Derivados de <span class=\"_ _1\"></span>cobertura (Nota 10)<span class=\"_ _b\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\"> Total pasivos <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058 </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">      1.058  </span><span style=\"display:inherit;clear:left;\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2022 </span><span style=\"display:inherit;clear:left;\">Nivel 1 </span><span style=\"display:inherit;clear:left;\">Nivel 2 </span><span style=\"display:inherit;clear:left;\">Nivel 3 </span><span style=\"display:inherit;clear:left;\">Saldo total </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Activos financier<span class=\"_ _1\"></span>os a valor razona<span class=\"_ _b\"></span>ble c<span class=\"_ _0\"></span>on cambios en otro<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">resultado global </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">       264  </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">    <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">                -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         38.961 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         38.961 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Derivados de cobe<span class=\"_ _1\"></span>rtura (Nota<span class=\"_ _1\"></span> 10) </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pasivos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">         22.277 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No hubo transferencias entre los niveles 1 y 2 durante el ejercicio. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Instrumentos financiero<span class=\"_ _0\"></span>s en el nivel 1<span class=\"_ _0\"></span>  </span></span><span style=\"display:inherit;clear:left;\">El v<span class=\"_ _1\"></span>alor ra<span class=\"_ _1\"></span>zonable de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>instrumentos <span class=\"_ _1\"></span>financieros <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>negocian <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>rcados <span class=\"_ _b\"></span>activos se <span class=\"_ _b\"></span>basa en <span class=\"_ _b\"></span>los precios<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de cotizaci\u00f3n de <span class=\"_ _0\"></span>mercado en la fech<span class=\"_ _0\"></span>a de balance. Un m<span class=\"_ _0\"></span>ercado se considera activo c<span class=\"_ _0\"></span>uando se puede disponer </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>precios <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _7\"></span>f\u00e1cil<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>regular <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>bolsa, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>intermediarios <span class=\"_ _7\"></span>financieros, <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _e\"> </span>instituci\u00f3n <span class=\"_ _d\"> </span>sectorial, <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>un <span class=\"_ _e\"> </span>servi<span class=\"_ _1\"></span>cio <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>precios <span class=\"_ _e\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>un <span class=\"_ _d\"> </span>organismo <span class=\"_ _e\"> </span>regulador, <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>esos <span class=\"_ _d\"> </span>precios <span class=\"_ _e\"> </span>reflejan </span><span style=\"display:inherit;clear:left;\">transacciones actuales <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado que <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e produc<span class=\"_ _1\"></span>en regularmente, <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>tre par<span class=\"_ _1\"></span>tes que act\u00faan en <span class=\"_ _1\"></span>condiciones <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">independencia <span class=\"_ _0\"></span>mutua. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>cio de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado <span class=\"_ _7\"></span>usado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>mantenidos <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">el Grupo es el precio corriente comprador. Estos instrumentos se incluyen en el nivel 1.  </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Instrumentos financiero<span class=\"_ _0\"></span>s en el nivel 2<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>instrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercado <span class=\"_ _b\"></span>activo <span class=\"_ _1\"></span>(por, <span class=\"_ _b\"></span>ejemplo, <span class=\"_ _b\"></span>derivados </span><span style=\"display:inherit;clear:left;\">del <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>oficial) s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>determina u<span class=\"_ _0\"></span>sando <span class=\"_ _0\"></span>t\u00e9cnicas <span class=\"_ _0\"></span>de valoraci\u00f3n<span class=\"_ _0\"></span>. Las <span class=\"_ _0\"></span>t\u00e9cnicas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>maximizan <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">uso <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>atos <span class=\"_ _8\"></span>observables <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>est\u00e9n <span class=\"_ _d\"> </span>disponibles <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _d\"> </span>basan <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>me<span class=\"_ _0\"></span>nor <span class=\"_ _8\"></span>medida <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>osible, <span class=\"_ _8\"></span><span class=\"ls1c\">en</span> </span><span style=\"display:inherit;clear:left;\">estimaciones <span class=\"_ _7\"></span>espec\u00edficas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ntidades. <span class=\"_ _7\"></span>Si <span class=\"_ _7\"></span>todos <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>datos <span class=\"_ _7\"></span>si<span class=\"_ _0\"></span>gnificativos <span class=\"_ _7\"></span>requeridos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable de un instrumento son observables, el instrumento<span class=\"_ _1\"></span> se incluye en el Nive<span class=\"_ _0\"></span>l 2. </span><span style=\"display:inherit;clear:left;\">Las t\u00e9cnicas espec\u00edficas de valoraci\u00f3n de instrumentos financieros incluyen:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Precios <span class=\"_ _f\"> </span>de <span class=\"_ _a\"> </span>cotizaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>mercado <span class=\"_ _a\"> </span>o <span class=\"_ _f\"> </span>precios <span class=\"_ _a\"> </span>es<span class=\"_ _0\"></span>tablecid<span class=\"_ _1\"></span>os <span class=\"_ _f\"> </span>por <span class=\"_ _a\"> </span>intermediarios <span class=\"_ _f\"> </span>financieros <span class=\"_ _a\"> </span>para </span></span><span style=\"display:inherit;clear:left;\">instrumentos similares.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>permutas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>calcula<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _6\"></span>de </span></span><span style=\"display:inherit;clear:left;\">efectivo futuros estimados basados en curvas de tipos de inter\u00e9s estimadas.  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>El valor actual de l<span class=\"_ _0\"></span>os futuros de moneda extranjera se d<span class=\"_ _0\"></span>etermina usando los tipos de cambio a <span class=\"_ _0\"></span>futuro </span></span><span style=\"display:inherit;clear:left;\">a la fecha de balance, descont\u00e1ndose el importe resultante a su valor actua<span class=\"_ _1\"></span>l. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>Otras t\u00e9cnicas, como el an\u00e1lisis de los flujos de efectivos descontados, se usan para analizar el valor </span></span><span style=\"display:inherit;clear:left;\">razonable del resto de instrumentos financieros.  </span><span style=\"display:inherit;clear:left;\">Durante los ejercicios 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 no se han producido transferencias de niveles. </span><span style=\"display:inherit;clear:left;\">En lo <span class=\"_ _0\"></span>que a<span class=\"_ _0\"></span> instrumentos financieros <span class=\"_ _0\"></span>se refiere, s<span class=\"_ _0\"></span>e debe incluir <span class=\"_ _0\"></span>el ri<span class=\"_ _0\"></span>esgo de cr\u00e9dito<span class=\"_ _0\"></span> en las <span class=\"_ _0\"></span>valoraciones a <span class=\"_ _0\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable, <span class=\"_ _6\"></span>entendiendo <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>tanto <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>contraparte <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito propio del Grupo cuando sea necesario. </span><span style=\"display:inherit;clear:left;\">Debido <span class=\"_\"> </span>a <span class=\"_\"> </span>las <span class=\"_\"> </span>caracter\u00edsticas <span class=\"_\"> </span>de <span class=\"_\"> </span>la <span class=\"_\"> </span>cartera <span class=\"_\"> </span>del <span class=\"_\"> </span>Grupo, <span class=\"_\"> </span>la <span class=\"_\"> </span>aplicaci\u00f3n <span class=\"_\"> </span>del <span class=\"_\"> </span>riesgo <span class=\"_\"> </span>de <span class=\"_\"> </span>cr\u00e9dito <span class=\"_\"> </span>tiene <span class=\"_\"> </span>impacto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">principalmente <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derivados <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>designados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>efectivo, <span class=\"_ _7\"></span>dado </span><span style=\"display:inherit;clear:left;\">que los mismos se valoran a valor razonable. </span><span style=\"display:inherit;clear:left;\">Estos <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>tienen la <span class=\"_ _0\"></span>particularidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que sus <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fondos es<span class=\"_ _0\"></span>perados no <span class=\"_ _0\"></span>est\u00e1n <span class=\"_ _7\"></span>predeterminados, </span><span style=\"display:inherit;clear:left;\">sino <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>cambian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>ariable <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _0\"></span>subyacente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>determinaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">cr\u00e9dito a a<span class=\"_ _0\"></span>plicar, es decir e<span class=\"_ _0\"></span>l propio o el <span class=\"_ _0\"></span>de la contraparte, no e<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>intuitiva, sino que depende de <span class=\"_ _0\"></span>las condiciones </span><span style=\"display:inherit;clear:left;\">de mercado de cada momento y requiere por lo tanto la cuan<span class=\"_ _1\"></span>tificaci\u00f3n a trav\u00e9s de modelos de valoraci\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _d\"> </span>derivados <span class=\"_ _8\"></span>contratados <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _d\"> </span>a <span class=\"_ _8\"></span>futuros <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>divisa, <span class=\"_ _d\"> </span>principalmente, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>futuros <span class=\"_ _8\"></span>sobre </span><span style=\"display:inherit;clear:left;\">materias primas. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _b\"></span>operaciones <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>de d<span class=\"_ _1\"></span>ivisas <span class=\"_ _b\"></span>consisten <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>compra <span class=\"_ _1\"></span>de <span class=\"_ _16\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>divisa <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tra <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>venta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>otra <span class=\"_ _b\"></span>divisa <span class=\"_ _1\"></span>diferente, </span><span style=\"display:inherit;clear:left;\">cuyo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>fija <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>contrataci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>entrega <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>turo, <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _7\"></span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tercer d\u00eda h\u00e1bil posterior al de la contrataci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Las operaciones a plazo de materias primas cotizadas consisten en la compra o venta de una materia prima a </span><span style=\"display:inherit;clear:left;\">futuro, cuyo cambio s<span class=\"_ _1\"></span>e fija en l<span class=\"_ _1\"></span>a fecha de contr<span class=\"_ _1\"></span>ataci\u00f3n y su <span class=\"_ _1\"></span>entrega o <span class=\"_ _1\"></span>liquidaci\u00f3n se realiz<span class=\"_ _1\"></span>a en el futuro, a <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>rtir </span><span style=\"display:inherit;clear:left;\">del tercer d\u00eda h\u00e1bil posterior al de la contrataci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>contabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coberturas, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>casos <span class=\"_ _0\"></span>expuestos <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _0\"></span>arriba, <span class=\"_ _0\"></span>divisas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materias <span class=\"_ _0\"></span>primas, <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">realiza <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectividad <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>seguimiento <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>eri\u00f3dico <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>smos, <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>acreditar <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cumplimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dichas </span><span style=\"display:inherit;clear:left;\">efectividades y su correcta traslaci\u00f3n a los estados financieros. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>riesgo d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>futuros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>divisa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>materias <span class=\"_ _0\"></span>primas <span class=\"_ _0\"></span>depender\u00e1 <span class=\"_ _7\"></span>de la </span><span style=\"display:inherit;clear:left;\">liquidaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>futuro. En<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>caso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>que la <span class=\"_ _b\"></span>liquidaci\u00f3n <span class=\"_ _b\"></span>sea f<span class=\"_ _1\"></span>avorable <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>Grupo, <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>incorpora un spread <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>r\u00e9dito </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la co<span class=\"_ _0\"></span>ntraparte para <span class=\"_ _0\"></span>cuantificar <span class=\"_ _0\"></span>la probabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impago a <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ncimiento; en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>contrario, si <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>liquidaci\u00f3n </span><span style=\"display:inherit;clear:left;\">se <span class=\"_ _1\"></span>espera <span class=\"_ _1\"></span>negativa <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>plica <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>propio <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>de cr\u00e9dito <span class=\"_ _b\"></span>sobre la <span class=\"_ _b\"></span>liquidaci\u00f3n fi<span class=\"_ _1\"></span>nal <span class=\"_ _1\"></span>del G<span class=\"_ _1\"></span>rupo. Par<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">determinar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>liq<span class=\"_ _0\"></span>uidaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>futuros <span class=\"_ _7\"></span>es <span class=\"_ _6\"></span>favorable <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>contraria <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>Grupo, <span class=\"_ _6\"></span>es <span class=\"_ _7\"></span>necesario <span class=\"_ _7\"></span>utilizar <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>modelo </span><span style=\"display:inherit;clear:left;\">estoc\u00e1stico <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>simule <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>omportamiento <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>derivado <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>distintos <span class=\"_ _8\"></span>escenarios <span class=\"_ _6\"></span>median<span class=\"_ _7\"></span>te <span class=\"_ _8\"></span>modelos </span><span style=\"display:inherit;clear:left;\">matem\u00e1ticos, <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>volatilidad <span class=\"_ _6\"></span>del <span class=\"_ _8\"></span>subyacente, <span class=\"_ _6\"></span>y <span class=\"_ _8\"></span>aplicar <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>spread <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _6\"></span>resultante <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>cada </span><span style=\"display:inherit;clear:left;\">simulaci\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__102-1": {
   "value": "<span style=\"display:inherit;clear:left;\">3.4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Gesti\u00f3n del riesgo m<span class=\"_ _0\"></span>edioambiental<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_\"> </span>gesti\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_\"> </span>riesgo <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>sostenibilidad <span class=\"_ _e\"> </span>constituye <span class=\"_\"> </span>una <span class=\"_ _e\"> </span>herramienta <span class=\"_ _e\"> </span>fundamental <span class=\"_\"> </span>para <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>grupo <span class=\"_ _e\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>encuentra <span class=\"_ _7\"></span>integrada <span class=\"_ _0\"></span>dentro <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>sistema <span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neral <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>prevenci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">riesgos de la Compa\u00f1\u00eda. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _1\"></span>este s<span class=\"_ _1\"></span>entido, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Compa\u00f1\u00eda <span class=\"_ _b\"></span>ha finalizado <span class=\"_ _b\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _b\"></span>completo de <span class=\"_ _b\"></span>doble materialida<span class=\"_ _1\"></span>d </span><span style=\"display:inherit;clear:left;\">de sus riesgos ESG<span class=\"_ _1\"></span>, focaliz\u00e1ndose tanto <span class=\"_ _1\"></span>en su impacto y <span class=\"_ _b\"></span>como en su probabilidad de <span class=\"_ _1\"></span>ocurrencia y q<span class=\"_ _1\"></span>ue se va a<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">integrar <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>iden<span class=\"_ _0\"></span>tifica <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>principales <span class=\"_ _6\"></span>riesg<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>desaf\u00edos <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>afronta <span class=\"_ _6\"></span>T\u00e9c<span class=\"_ _0\"></span>nicas <span class=\"_ _6\"></span>Reunidas </span><span style=\"display:inherit;clear:left;\">desde la perspectiva de la sostenibilidad. </span><span style=\"display:inherit;clear:left;\">Esta <span class=\"_\"> </span>evaluaci\u00f3n <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>riesgos <span class=\"_\"> </span>ha <span class=\"_\"> </span>tomad<span class=\"_ _0\"></span>o <span class=\"_\"> </span>en <span class=\"_\"> </span>consideraci\u00f3n <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_\"> </span>mejores <span class=\"_\"> </span>pr\u00e1cticas <span class=\"_ _a\"> </span>y <span class=\"_\"> </span>metodolog\u00edas <span class=\"_\"> </span>a <span class=\"_\"> </span>nivel </span><span style=\"display:inherit;clear:left;\">internacional <span class=\"_\"> </span>nivel <span class=\"_\"> </span>(COSO, <span class=\"_\"> </span>WBCSD) <span class=\"_\"> </span>y <span class=\"_\"> </span>las <span class=\"_\"> </span>recomendaciones <span class=\"_\"> </span>del <span class=\"_\"> </span>TCFD.<span class=\"_ _1\"></span> <span class=\"_\"> </span>El <span class=\"_\"> </span>an\u00e1lisis <span class=\"_\"> </span>de <span class=\"_\"> </span>riesgos <span class=\"_\"> </span>ESG <span class=\"_\"> </span>ha<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">considerado <span class=\"_\"> </span>5<span class=\"_ _1\"></span>8 <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>esgos <span class=\"_\"> </span>e<span class=\"_ _1\"></span>xternos <span class=\"_ _e\"> </span>e <span class=\"_\"> </span>internos <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _e\"> </span>a<span class=\"_ _7\"></span> <span class=\"_ _e\"> </span>las <span class=\"_\"> </span>principale<span class=\"_ _1\"></span>s <span class=\"_\"> </span>\u00e1rea<span class=\"_ _1\"></span>s <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>actividad <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Compa\u00f1\u00eda <span class=\"_ _d\"> </span>(esto <span class=\"_ _8\"></span>es, <span class=\"_ _d\"> </span>HSE, <span class=\"_ _8\"> </span>Secretar\u00eda <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>Consejo<span class=\"_ _0\"></span>-Sostenibilidad, <span class=\"_ _d\"> </span>Recursos <span class=\"_ _8\"></span>Humanos, <span class=\"_ _d\"> </span>Aprovisionamiento <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n, <span class=\"_ _7\"></span>Transici\u00f3n <span class=\"_ _7\"></span>Energ\u00e9tica, <span class=\"_ _0\"></span>Cumplimiento, <span class=\"_ _7\"></span>Seguros <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Otros), <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>21 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edioambientales, </span><span style=\"display:inherit;clear:left;\">18 sociales y 19 de gobernanza. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Sostenibilidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>pilares <span class=\"_ _7\"></span>fundamentales <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Pol\u00edtica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Sostenibilidad, </span><span style=\"display:inherit;clear:left;\">aprobada por el Consejo de Administraci\u00f3n en 2020, y el Plan de Sostenibilidad, aprobado <span class=\"_ _1\"></span>en 2021. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Con car\u00e1cter general, <span class=\"_ _1\"></span>el Grupo se <span class=\"_ _1\"></span>encuentra bien <span class=\"_ _1\"></span>posicionado, contrastando d<span class=\"_ _1\"></span>e forma con<span class=\"_ _1\"></span>tinuada su liderazgo </span><span style=\"display:inherit;clear:left;\">frente al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>clim\u00e1tico, <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>diversificaci\u00f3n de <span class=\"_ _b\"></span>sus actividades <span class=\"_ _b\"></span>y su <span class=\"_ _b\"></span>adaptaci\u00f3n a <span class=\"_ _b\"></span>nuevas t<span class=\"_ _1\"></span>endencias. <span class=\"_ _1\"></span>Todo <span class=\"_ _1\"></span>ello, </span><span style=\"display:inherit;clear:left;\">permite <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>adaptarse <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>las oportunidades qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>derivar\u00e1n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>aumento <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>presi\u00f3n regulatoria <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>materia </span><span style=\"display:inherit;clear:left;\">ambiental <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>dispone <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>tecnolog\u00eda <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>soluciones <span class=\"_ _7\"></span>adecu<span class=\"_ _0\"></span>adas <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>ayudar <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>sus <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _7\"></span>puedan </span><span style=\"display:inherit;clear:left;\">hacer frente a dichas crecientes exigencias ambientales.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>particu<span class=\"_ _0\"></span>lar, <span class=\"_ _6\"></span>esta <span class=\"_ _8\"></span>diversificaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>actividades <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>centra <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>laboraci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _8\"></span>cliente <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>cuanto <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>la </span><span style=\"display:inherit;clear:left;\">mejora ambiental de sus <span class=\"_ _1\"></span>instalaciones, incluyendo activ<span class=\"_ _1\"></span>idades de gas natur<span class=\"_ _1\"></span>al, combustibles limpios, produ<span class=\"_ _1\"></span>ctos </span><span style=\"display:inherit;clear:left;\">qu\u00edmicos, <span class=\"_ _f\"> </span>tecnolog\u00eda <span class=\"_ _f\"> </span>baja <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>carbono <span class=\"_ _f\"> </span>(hidr\u00f3geno, <span class=\"_ _f\"> </span>secuestro <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>captura <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>CO2, <span class=\"_ _f\"> </span>econom\u00eda <span class=\"_ _f\"> </span>circular <span class=\"_ _f\"> </span>y </span><span style=\"display:inherit;clear:left;\">bioproductos) y, por ende, la reducci\u00f3n de las emisiones de gases de efecto invernadero. </span><span style=\"display:inherit;clear:left;\">Por lo que <span class=\"_ _b\"></span>respecta<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a la p<span class=\"_ _1\"></span>osici\u00f3n del gr<span class=\"_ _1\"></span>upo en <span class=\"_ _1\"></span>el avance <span class=\"_ _1\"></span>contra el <span class=\"_ _1\"></span>cambio clim\u00e1tico, <span class=\"_ _1\"></span>este a\u00f1<span class=\"_ _1\"></span>o, dentro <span class=\"_ _1\"></span>del marco<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">del P<span class=\"_ _1\"></span>lan de<span class=\"_ _1\"></span> Sosteni<span class=\"_ _1\"></span>bilidad, TR <span class=\"_ _b\"></span>ha logrado <span class=\"_ _b\"></span>su adhesi\u00f3n <span class=\"_ _b\"></span>a SBTI, <span class=\"_ _b\"></span>iniciativa global <span class=\"_ _b\"></span>que eval\u00faa <span class=\"_ _b\"></span>y valida <span class=\"_ _b\"></span>los objetivos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"></span>reducci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>emisiones <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>corto <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>objetivos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>neutralidad <span class=\"_ _8\"></span>clim\u00e1tica <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>largo <span class=\"_ _8\"></span>plazo, <span class=\"_ _6\"></span>am<span class=\"_ _0\"></span>bos </span><span style=\"display:inherit;clear:left;\">basados en la ciencia.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _b\"></span>ha conseguido <span class=\"_ _b\"></span>la va<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>SBTi de <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>tos <span class=\"_ _b\"></span>objetivos de <span class=\"_ _b\"></span>descarbonizaci\u00f3n, q<span class=\"_ _1\"></span>ue </span><span style=\"display:inherit;clear:left;\">incluyen la reducci\u00f3n para 2030 de sus emisiones de alcance 1, 2 y 3 en un<span class=\"_ _0\"></span> 46,2% respecto al a\u00f1o base 2019 </span><span style=\"display:inherit;clear:left;\">y el objetivo Net Zero para 2040, con acciones espec\u00edficas para alcanzar estos objetivos.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _6\"></span>otra <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>TR <span class=\"_ _8\"></span>tiene <span class=\"_ _7\"></span>muy <span class=\"_ _6\"></span>presente <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>potenciales <span class=\"_ _7\"></span>impacto<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>pueda <span class=\"_ _6\"></span>te<span class=\"_ _0\"></span>ner <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>clim\u00e1tico <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su </span><span style=\"display:inherit;clear:left;\">actividad, <span class=\"_ _6\"></span>habiendo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>sarrollado <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>Matriz <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Riesgos <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>Oportu<span class=\"_ _0\"></span>nidades <span class=\"_ _7\"></span>clim\u00e1ticos <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>correspondiente </span><span style=\"display:inherit;clear:left;\">plan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adaptaci\u00f3n e <span class=\"_ _0\"></span>informando <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>transparencia <span class=\"_ _0\"></span>acerca <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>desempe\u00f1o e<span class=\"_ _0\"></span>n materia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>clim\u00e1tico </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _b\"></span>de iniciativas <span class=\"_ _b\"></span>como <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Carbon Disclosure <span class=\"_ _b\"></span>Project <span class=\"_ _1\"></span>(CDP, <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>sus sigla<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>gl\u00e9s), <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>la qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>TR <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>rticipa<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">desde <span class=\"_ _0\"></span>hace <span class=\"_ _7\"></span>varios <span class=\"_ _0\"></span>a\u00f1os. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>edici\u00f3n <span class=\"_ _0\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Compa\u00f1\u00eda <span class=\"_ _0\"></span>ha <span class=\"_ _7\"></span>mejorado <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>elevada <span class=\"_ _0\"></span>calif<span class=\"_ _7\"></span>icaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">una <span class=\"_ _b\"></span>A, la <span class=\"_ _16\"></span>m\u00e1xima <span class=\"_ _1\"></span>puntuaci\u00f3n <span class=\"_ _b\"></span>posible, <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>categor\u00eda <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Cambio Cli<span class=\"_ _1\"></span>m\u00e1tico, <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>TR <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>it\u00faa <span class=\"_ _b\"></span>entre <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>grupo </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>empresas <span class=\"_ _6\"></span>destacadas <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>escala <span class=\"_ _6\"></span>mundial <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>materia <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>clim\u00e1tico <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>CDP. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sentido, <span class=\"_ _6\"></span>TR </span><span style=\"display:inherit;clear:left;\">destaca <span class=\"_ _8\"></span>positivamente <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>siguientes <span class=\"_ _8\"></span>categor\u00edas: <span class=\"_ _6\"></span>gobernanza, <span class=\"_ _8\"></span>emisiones <span class=\"_ _6\"></span>alcance <span class=\"_ _8\"></span>1, <span class=\"_ _6\"></span>2 <span class=\"_ _8\"></span>y <span class=\"_ _6\"></span>3<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>iniciativas <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">reducci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>emisiones, <span class=\"_ _8\"></span>estrategia <span class=\"_ _d\"> </span>planificaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>an\u00e1lisis <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>escenarios, <span class=\"_ _d\"> </span>procesos <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>gesti\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>riesgos, </span><span style=\"display:inherit;clear:left;\">divulgaci\u00f3n de riesgos y cadena de valor. </span><span style=\"display:inherit;clear:left;\">Finalmente, la <span class=\"_ _0\"></span>Sociedad ha obtenido una <span class=\"_ _0\"></span>puntuaci\u00f3n de 56/100 (s<span class=\"_ _0\"></span>e corresponde con el <span class=\"_ _0\"></span>percentil 96, ya <span class=\"_ _0\"></span>que la </span><span style=\"display:inherit;clear:left;\">puntuaci\u00f3n <span class=\"_\"> </span>media <span class=\"_\"> </span>del <span class=\"_\"> </span>sector <span class=\"_\"> </span>es <span class=\"_\"> </span>24/100) <span class=\"_\"> </span>en <span class=\"_\"> </span>su <span class=\"_ _a\"> </span>par<span class=\"_ _1\"></span>ticipaci\u00f3n <span class=\"_\"> </span>en <span class=\"_\"> </span>el <span class=\"_\"> </span>S&amp;P <span class=\"_\"> </span>Global <span class=\"_\"> </span>Corporate <span class=\"_\"> </span>Sustainability </span><span style=\"display:inherit;clear:left;\">Assessment (CSA, <span class=\"_ _0\"></span>por sus si<span class=\"_ _0\"></span>glas en ingl\u00e9s), <span class=\"_ _0\"></span>situ\u00e1ndose entre las<span class=\"_ _0\"></span> empresas con me<span class=\"_ _0\"></span>jor desempe\u00f1o ESG de<span class=\"_ _0\"></span> la </span><span style=\"display:inherit;clear:left;\">industria. <span class=\"_ _f\"> </span>El <span class=\"_ _19\"> </span>CSA <span class=\"_ _f\"> </span>es <span class=\"_ _19\"> </span>una <span class=\"_ _f\"> </span>evaluaci\u00f3n <span class=\"_ _f\"> </span>anual<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>pr\u00e1cticas <span class=\"_ _f\"> </span>corporativas <span class=\"_ _19\"> </span>de <span class=\"_ _f\"> </span>sostenibilidad, <span class=\"_ _f\"> </span>incluidas<span class=\"_ _7\"></span> <span class=\"_ _f\"> </span>las </span><span style=\"display:inherit;clear:left;\">medioambientales, basada en una metodolog\u00eda enfoc<span class=\"_ _1\"></span>ada en criterios de sostenibilidad, tanto espe<span class=\"_ _1\"></span>c\u00edficos de la </span><span style=\"display:inherit;clear:left;\">industria <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nancieramente <span class=\"_ _16\"></span>signi<span class=\"_ _0\"></span>ficativos. <span class=\"_ _16\"></span>A tra<span class=\"_ _1\"></span>v\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>evaluaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _1\"></span>analizan <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>0.000 <span class=\"_ _b\"></span>empresas </span><span style=\"display:inherit;clear:left;\">a nivel mundial. </span><span style=\"display:inherit;clear:left;\">Dentro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>sgo <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Sostenibilidad <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo T\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _0\"></span>Reunidas <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un m<span class=\"_ _0\"></span>odelo <span class=\"_ _0\"></span>avanzado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">gesti\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _b\"></span>medioambiental, <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _b\"></span>integrada <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>estrategia de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>y focaliza<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>las exigencias </span><span style=\"display:inherit;clear:left;\">ambientales de todas sus actividades. </span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _0\"></span>desarrolla sistemas y <span class=\"_ _0\"></span>servicios con<span class=\"_ _0\"></span> el objetivo <span class=\"_ _0\"></span>de obtener <span class=\"_ _0\"></span>energ\u00eda que s<span class=\"_ _0\"></span>ea m\u00e1s so<span class=\"_ _0\"></span>stenible, confiable </span><span style=\"display:inherit;clear:left;\">y que <span class=\"_ _1\"></span>responda <span class=\"_ _1\"></span>a los <span class=\"_ _b\"></span>req<span class=\"_ _0\"></span>uerimientos <span class=\"_ _b\"></span>am<span class=\"_ _0\"></span>bientales <span class=\"_ _1\"></span>exigidos e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>la actualidad. <span class=\"_ _1\"></span>Todos <span class=\"_ _1\"></span>los proyectos <span class=\"_ _1\"></span>deben <span class=\"_ _1\"></span>cumplir </span><span style=\"display:inherit;clear:left;\">con las iniciativas de ca<span class=\"_ _0\"></span>mbio clim\u00e1tico c<span class=\"_ _0\"></span>entradas en la reducci\u00f3n de las <span class=\"_ _0\"></span>emisiones de CO2 y con l<span class=\"_ _0\"></span>a mejora del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">sistema de <span class=\"_ _b\"></span>gesti\u00f3n de <span class=\"_ _b\"></span>residuos, apostando <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>su reducci\u00f3n <span class=\"_ _b\"></span>des<span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>perspectiva <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>econom\u00eda <span class=\"_ _1\"></span>circular. <span class=\"_ _b\"></span>Pa<span class=\"_ _0\"></span>ra </span><span style=\"display:inherit;clear:left;\">ello, <span class=\"_ _0\"></span>T\u00e9cnicas <span class=\"_ _0\"></span>Reunidas <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etodolog\u00edas i<span class=\"_ _0\"></span>mplantadas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>aseguran <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seguimiento <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>erificaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">la informaci\u00f3n ambiental en los proyectos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>Grupo <span class=\"_ _a\"> </span>est\u00e1 <span class=\"_ _a\"> </span>e<span class=\"_ _1\"></span>xpuesto, <span class=\"_ _a\"> </span>principalmente, <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"> </span>riesgos <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>tra<span class=\"_ _0\"></span>nsici\u00f3n <span class=\"_ _a\"> </span>energ\u00e9tica, <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>particular <span class=\"_ _a\"> </span>aquellos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">dependientes <span class=\"_ _a\"> </span>del <span class=\"_\"> </span>desarrollo <span class=\"_\"> </span>re<span class=\"_ _0\"></span>gulatorio <span class=\"_\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_\"> </span>podr\u00edan <span class=\"_ _a\"> </span>tener <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>impacto <span class=\"_ _a\"> </span>en <span class=\"_\"> </span>diversos <span class=\"_ _a\"> </span>cl<span class=\"_ _1\"></span>ientes. <span class=\"_ _a\"> </span>Un <span class=\"_\"> </span>\u00e1mbito </span><span style=\"display:inherit;clear:left;\">regulatorio <span class=\"_ _e\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _e\"> </span>vez <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _e\"> </span>exigente, <span class=\"_\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>puede <span class=\"_\"> </span>traducir <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>un <span class=\"_ _e\"> </span>importante <span class=\"_\"> </span>rie<span class=\"_ _1\"></span>sgo <span class=\"_\"> </span>re<span class=\"_ _1\"></span>putacional <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>nivel </span><span style=\"display:inherit;clear:left;\">corporativo.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>tambi\u00e9n <span class=\"_ _d\"> </span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _e\"> </span>expuesto <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>riesgos <span class=\"_ _e\"> </span>f\u00edsicos <span class=\"_ _e\"> </span>donde <span class=\"_ _e\"> </span>cabe <span class=\"_ _d\"> </span>desta<span class=\"_ _0\"></span>car <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>ub<span class=\"_ _1\"></span>icaci\u00f3n </span><span style=\"display:inherit;clear:left;\">geogr\u00e1fica <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>algunos <span class=\"_ _8\"></span>clientes, <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _8\"></span>sometidos <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>temperaturas <span class=\"_ _6\"></span>extremas <span class=\"_ _8\"></span>(por <span class=\"_ _6\"></span>ej<span class=\"_ _0\"></span>emplo, <span class=\"_ _6\"></span>Oriente </span><span style=\"display:inherit;clear:left;\">Medio <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>Canad\u00e1), <span class=\"_ _7\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>derivar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>odif<span class=\"_ _0\"></span>icaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>trabajo du<span class=\"_ _0\"></span>rante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">de los proyectos.  </span><span style=\"display:inherit;clear:left;\">Por su parte, la Sociedad ha desarrollado durante el e<span class=\"_ _1\"></span>jercicio 2023 una estrategia de econom\u00eda circular dentr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">del marco <span class=\"_ _1\"></span>de la <span class=\"_ _b\"></span>Po<span class=\"_ _0\"></span>l\u00edtica d<span class=\"_ _1\"></span>e Sostenibilidad d<span class=\"_ _1\"></span>e la Co<span class=\"_ _1\"></span>mpa\u00f1\u00eda, habi\u00e9ndo<span class=\"_ _1\"></span>se creado <span class=\"_ _1\"></span>un grupo <span class=\"_ _1\"></span>interno <span class=\"_ _1\"></span>multidisciplinar </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _1\"></span>asegurar <span class=\"_ _b\"></span>su implantaci\u00f3n <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os pr<span class=\"_ _1\"></span>oyectos <span class=\"_ _b\"></span>y, dentro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus oficina<span class=\"_ _1\"></span>s, s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _b\"></span>desarrollado <span class=\"_ _1\"></span>diversas <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>didas </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _a\"> </span>eficiencia <span class=\"_ _a\"> </span>energ\u00e9tica <span class=\"_ _a\"> </span>como <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>tilizaci\u00f3n <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>sistemas <span class=\"_ _a\"> </span>inteligentes <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>desa<span class=\"_ _0\"></span>rrollo <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>campa\u00f1as <span class=\"_ _a\"> </span>de </span><span style=\"display:inherit;clear:left;\">concienciaci\u00f3n de empleados.</span><span style=\"display:inherit;clear:left;\">31.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Medio amb<span class=\"_ _0\"></span>iente </span></span><span style=\"display:inherit;clear:left;\">Dada <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>actividad <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>dedican <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>sociedades <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>G<span class=\"_ _0\"></span>rupo, <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>tiene <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>ni <span class=\"_ _d\"> </span>provisiones <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">contingencias <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>naturaleza <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>edioambiental <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>udieran <span class=\"_ _d\"> </span>ser <span class=\"_ _e\"> </span>significativos <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>patrimonio, <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">situaci\u00f3n financiera y los resultados de esta (ver nota 3.4).</span><span style=\"display:inherit;clear:left;\">ANEXO I </span><span style=\"display:inherit;clear:left;\">Sociedades depend<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>entes <span class=\"_ _1\"></span>incluidas en el<span class=\"_ _1\"></span> per\u00edmetro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">202</span>3 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">M\u00e9todo </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">integraci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. <span class=\"ff7\">\u2013</span> Ara<span class=\"_ _b\"></span>bia </span><span style=\"display:inherit;clear:left;\">P.O. BOX 39561<span class=\"_ _1\"></span>, Dahrahn </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Saud\u00ed  </span><span style=\"display:inherit;clear:left;\">31942 (Arabia Saud\u00ed)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">P.O. Box 40.538,<span class=\"_ _1\"></span> Jeddah </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">TR Saudi Arabia LLC<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">21511, (Arabia <span class=\"_ _1\"></span>Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos Intern<span class=\"_ _1\"></span>acionales, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia for <span class=\"_ _1\"></span>Services </span><span style=\"display:inherit;clear:left;\">P.O. Box 77076<span class=\"_ _1\"></span>, 31952 Al </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">and Contracting<span class=\"_ _1\"></span> Company Limited<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Khobar, (Arabia<span class=\"_ _1\"></span> Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos Intern<span class=\"_ _1\"></span>acionales, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9<span class=\"ls0\">cnicas Reunida<span class=\"_ _1\"></span>s Global for </span></span><span style=\"display:inherit;clear:left;\">P.O. Box 30909<span class=\"_ _1\"></span>, Al Khobar </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Engineering Consul<span class=\"_ _1\"></span>tants co. ltd </span><span style=\"display:inherit;clear:left;\">31952, Saudi Arab<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Lavalle <span class=\"ls5\">310,</span> Piso <span class=\"ls5\">1,</span> <span class=\"ls5\">10</span>47, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Argentina <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ciudad Aut\u00f3noma<span class=\"_ _1\"></span> <span class=\"ls5\">de </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Buenos Aires (Argentina<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Sanabis, block 41<span class=\"_ _1\"></span>0, road </span><span style=\"display:inherit;clear:left;\">TR Bahrain W.L.L<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas Indu<span class=\"_ _1\"></span>striales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">1010, building 474<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> flat 211 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Edificio el Cubo <span class=\"_ _1\"></span>II, 2\u00ba Piso, </span><span style=\"display:inherit;clear:left;\">Avenida las Rambla<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC <span class=\"ff7\">\u2013</span> Bolivia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Zona Empresarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas Indu<span class=\"_ _1\"></span>striales, </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Equipetrol Norte<span class=\"_ _1\"></span>, Santa </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Cruz (Bolivia) </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 E&amp;C<span class=\"_ _1\"></span> INC. </span><span style=\"display:inherit;clear:left;\">SW Calgary, AB<span class=\"_ _1\"></span> - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">2V6, (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Suite 500, <span class=\"ls5\">500 </span><span class=\"ff7\">\u2013</span> 4th </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Alberta  </span><span style=\"display:inherit;clear:left;\">Avenue SW, T2<span class=\"_ _1\"></span>P2V6, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Calgary, Alberta <span class=\"ls1b\">(Canad\u00e1)</span> </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Suite 500<span class=\"ls4\">, <span class=\"ls5\">500 </span></span><span class=\"ff7\">\u2013</span> 4th<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Redwater, <span class=\"_ _1\"></span>Inc. </span><span style=\"display:inherit;clear:left;\">Avenue SW, T2<span class=\"_ _1\"></span>P2V6<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Calgary, Alberta (Ca<span class=\"_ _1\"></span>nad\u00e1) </span><span style=\"display:inherit;clear:left;\">S.A.<span class=\"ls3\">U.</span> </span><span style=\"display:inherit;clear:left;\">Badajoz N\u00ba 45, O<span class=\"_ _1\"></span>ficina </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">1901, Edificio Funda<span class=\"_ _1\"></span>dores, </span><span style=\"display:inherit;clear:left;\">S.A.U. / T\u00e9cnica<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Ltda<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">Reunidas Metal\u00far<span class=\"_ _1\"></span>gicas, </span><span style=\"display:inherit;clear:left;\">Chile (Chile) </span><span style=\"display:inherit;clear:left;\">S.A., Agencia<span class=\"_ _1\"></span> en Chile </span><span style=\"display:inherit;clear:left;\">Av<span class=\"ls0\">da. Andr\u00e9<span class=\"_ _1\"></span>s Bello <span class=\"ls5\">2711</span>, </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">TR Metal\u00fargicas,<span class=\"_ _1\"></span> S.A. Agencia en <span class=\"_ _1\"></span>Chile </span><span style=\"display:inherit;clear:left;\">Piso 9, Las Cond<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Metal\u00fargicas, <span class=\"_ _1\"></span>S.A.U. </span><span style=\"display:inherit;clear:left;\">Santiago de Ch<span class=\"_ _1\"></span>ile (Chile) </span><span style=\"display:inherit;clear:left;\">AK 9 # 127 C 60 O<span class=\"_ _1\"></span>F 311 </span><span style=\"display:inherit;clear:left;\">TR Colombia </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Municipio: Bogot\u00e1 D<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Corpora<span class=\"_ _1\"></span>tion Trust Center, </span><span style=\"display:inherit;clear:left;\">1209 Orange<span class=\"_ _1\"></span> Street, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA L.L.C<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Wilmington, Delawa<span class=\"_ _1\"></span>re </span><span style=\"display:inherit;clear:left;\">19801, (E.E.U<span class=\"_ _1\"></span>.U.) </span><span style=\"display:inherit;clear:left;\">8550 United Plaza<span class=\"_ _1\"></span> Ste. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">TR Louisiana L.L.C<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">305, Bldg. II, Baton Ro<span class=\"_ _1\"></span>uge, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Louisiana <span class=\"ls5\">70809</span> (E.E.U.U<span class=\"_ _1\"></span>.) </span><span style=\"display:inherit;clear:left;\">3050 Post Oak Boule<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ard, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Houston<span class=\"_ _1\"></span> L.L.C. </span><span style=\"display:inherit;clear:left;\">Suite 1625, Hou<span class=\"_ _1\"></span>ston<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Texas <span class=\"ls5\">77056</span> (E.E.U.U.) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Internaciona<span class=\"_ _1\"></span>l, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. y </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda y </span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">99.98% </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">Mayorista Maquina<span class=\"_ _1\"></span>ria </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Constru<span class=\"_ _1\"></span>cci\u00f3n y </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Promoci\u00f3n Inmob<span class=\"_ _1\"></span>iliaria </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Montaje, S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Ecolog\u00eda, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Metal\u00fargica<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Sider\u00farg<span class=\"_ _1\"></span>icas, S.A.  </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola de In<span class=\"_ _1\"></span>vestigaci\u00f3n y De<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ollo, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar Real Reser<span class=\"_ _1\"></span>va, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Initec Infraestru<span class=\"_ _1\"></span>cturas, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _1\"></span>s 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">ReciclAguilar, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 3, plnta 6<span class=\"_ _1\"></span>\u00aa, n\u00facleo </span><span style=\"display:inherit;clear:left;\">Heymo Ingenier<span class=\"_ _1\"></span>\u00eda, S. A. </span><span style=\"display:inherit;clear:left;\">A, Parque empre<span class=\"_ _1\"></span>sarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Adequa, <span class=\"ls5\">28050</span>-Madrid </span><span style=\"display:inherit;clear:left;\">(Espa\u00f1a) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Padel<span class=\"_ _1\"></span> S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via,S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parque<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Valdavia Gim <span class=\"_ _1\"></span>S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via,S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Strevelsweg 700<span class=\"_ _1\"></span>, Unit 303-</span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Netherland<span class=\"_ _1\"></span>s B.V.   </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">A4404, 3083AS Ro<span class=\"_ _1\"></span>tterdam </span><span style=\"display:inherit;clear:left;\">4 Momotse avenue<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Adabraka-Accra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Ghana </span><span style=\"display:inherit;clear:left;\">Mteropolitan, Grea<span class=\"_ _1\"></span>trer </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V. </span><span style=\"display:inherit;clear:left;\">Accra, PO BOX NT<span class=\"_ _1\"></span> 1632, </span><span style=\"display:inherit;clear:left;\">A., (Ghana) </span><span style=\"display:inherit;clear:left;\">Consultor\u00eda y asi<span class=\"_ _1\"></span>stencia </span><span style=\"display:inherit;clear:left;\">103 Ashoka E<span class=\"_ _1\"></span>state, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s engineers Ind<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">en proyectos </span><span style=\"display:inherit;clear:left;\">LUTHRA-</span><span style=\"display:inherit;clear:left;\">Barakhamba Road<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> New </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">private limited (TR<span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>I) </span><span style=\"display:inherit;clear:left;\">internacionale<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">LUTHRA </span><span style=\"display:inherit;clear:left;\">Delhi <span class=\"ff7\">\u2013</span> 110 001 (<span class=\"_ _1\"></span>India) </span><span style=\"display:inherit;clear:left;\">ingenier\u00eda </span><span style=\"display:inherit;clear:left;\">Via Bartolomeo Zu<span class=\"_ _1\"></span>cchi 1, </span><span style=\"display:inherit;clear:left;\">TR Sagemis Inter<span class=\"_ _1\"></span>national, S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">20900 Monza MB<span class=\"_ _1\"></span>, (Italia) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Italy new refin<span class=\"_ _1\"></span>ery </span><span style=\"display:inherit;clear:left;\">Via Bartolomeo Zu<span class=\"_ _1\"></span>cchi 1, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">project SRL </span><span style=\"display:inherit;clear:left;\">20900 Monza MB<span class=\"_ _1\"></span>, (Italia) </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">Suite 1005<span class=\"_ _1\"></span>, 10th Floor, </span></span><span style=\"display:inherit;clear:left;\">Wisma Hamzah-Kwo<span class=\"_ _1\"></span>ng </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Malaysia SDN<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Hing, No. 1, Leboh<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Ampang, 40100<span class=\"_ _1\"></span>, Kuala </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Lumpur, (Malasia)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Avenida Homero<span class=\"_ _1\"></span> 229<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Polanco V se<span class=\"_ _1\"></span>cci\u00f3n, Miguel </span><span style=\"display:inherit;clear:left;\">TR Servicios S<span class=\"_ _1\"></span>.R.L. de C.V. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Hidalgo, Distri<span class=\"_ _1\"></span>to Federal, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">11560, (M\u00e9xico)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Polanco Chapu<span class=\"_ _1\"></span>ltepec, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TReunidas M\u00e9xi<span class=\"_ _1\"></span>co Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Miguel HidalgoCP <span class=\"ls5\">11560<span class=\"ls4\">, </span></span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n de<span class=\"_ _1\"></span> R.L. de C.V </span><span style=\"display:inherit;clear:left;\">Ciudad de M\u00e9<span class=\"_ _1\"></span>xico, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(M\u00e9xico) </span><span style=\"display:inherit;clear:left;\">Safe way Building,<span class=\"_ _1\"></span> 2nd </span><span style=\"display:inherit;clear:left;\">floor, Building<span class=\"_ _1\"></span> n\u00ba68, Way n<span class=\"_ _1\"></span>\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">TR Engineering LLC<span class=\"_ _1\"></span> <span class=\"ff7\">\u2013</span> Oman </span><span style=\"display:inherit;clear:left;\">3305, Dohat-Al Abad<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Safe Way Building<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Building n\u00ba 68<span class=\"_ _1\"></span>, Way n\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">3305, Dohah-Al <span class=\"_ _1\"></span>Abad </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">The Special E<span class=\"_ _1\"></span>conomic </span><span style=\"display:inherit;clear:left;\">Zone at Duqm / <span class=\"ls27\">Al</span>-Duqm / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duq<span class=\"_ _1\"></span>m) </span><span style=\"display:inherit;clear:left;\">Al Wusta Governo<span class=\"_ _1\"></span>rate / </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">P.O. Box: 2991 <span class=\"_ _1\"></span>/ Postal </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Code 112 </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">TR Per\u00fa Ingenier<span class=\"_ _1\"></span>\u00eda y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de Talara,<span class=\"_ _1\"></span> S.A.C. </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Rua Latino Coelho<span class=\"_ _1\"></span>, n.\u00ba 87, </span><span style=\"display:inherit;clear:left;\">Distrito: Lisboa<span class=\"_ _1\"></span>, Concelho: </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de Constru<span class=\"_ _1\"></span>cao Unip. </span><span style=\"display:inherit;clear:left;\">Lisboa, Fregue<span class=\"_ _1\"></span>sia: </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">LDA  - Portugal </span><span style=\"display:inherit;clear:left;\">Avenidas No<span class=\"_ _1\"></span>vas, 1050, </span><span style=\"display:inherit;clear:left;\">132 Lisboa (Por<span class=\"_ _1\"></span>tugal)  </span><span style=\"display:inherit;clear:left;\">Suite 1, 3rd Floor<span class=\"_ _1\"></span>, 11-<span class=\"ls5\">12 </span></span><span style=\"display:inherit;clear:left;\">St. James\u2019s Square<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s UK </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">London,  SW1Y 4L<span class=\"_ _1\"></span>B, </span><span style=\"display:inherit;clear:left;\">(Reino Unido<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Avda. de los Pr\u00f3cer<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Diamond Mall, 1<span class=\"_ _1\"></span>\u00ba piso, </span><span style=\"display:inherit;clear:left;\">Tecreun Rep\u00fablica<span class=\"_ _1\"></span> Dominicana,<span class=\"_ _1\"></span> S.R.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">local 25A, San<span class=\"_ _1\"></span>to Domingo, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(Rep\u00fablica Domini<span class=\"_ _1\"></span>cana) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s INSAAT TAAH<span class=\"_ _b\"></span>H\u00dcT </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Limited Sirketi </span><span style=\"display:inherit;clear:left;\">Plaza No:<span class=\"ls5\">21</span> Kat 23 3439<span class=\"_ _1\"></span>8 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul (Turqu<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00fchendislik<span class=\"_ _1\"></span> ve </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">\u0130nsaat A.S<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Plaza No:<span class=\"ls5\">21</span> Kat 23 3439<span class=\"_ _1\"></span>8 </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul (Turqu<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">TR Projeler </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Plaza No:21 Kat<span class=\"_ _1\"></span> 23 34398 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ANEXO I </span><span style=\"display:inherit;clear:left;\">Sociedades depend<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>entes <span class=\"_ _1\"></span>incluidas en el<span class=\"_ _1\"></span> per\u00edmetro de cons<span class=\"_ _1\"></span>olidaci\u00f3<span class=\"_ _1\"></span>n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">2022</span> </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo integrac<span class=\"_ _1\"></span>i\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf </span><span style=\"display:inherit;clear:left;\">P.O. BOX 39561<span class=\"_ _1\"></span>, Dahrahn </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Ltd. <span class=\"ff7\">\u2013</span> Arabia Saud\u00ed<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31942 (Arabia Saud<span class=\"_ _1\"></span>\u00ed) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P.O. Box 40.538,<span class=\"_ _1\"></span> Jeddah </span><span style=\"display:inherit;clear:left;\">/ T\u00e9cnicas Reu<span class=\"_ _1\"></span>nidas </span><span style=\"display:inherit;clear:left;\">TR Saudi Arabia LLC<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">21511, (Arabia <span class=\"_ _1\"></span>Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Saudia for Service<span class=\"_ _1\"></span>s and </span><span style=\"display:inherit;clear:left;\">P.O. Box 77076<span class=\"_ _1\"></span>, 31952 Al </span><span style=\"display:inherit;clear:left;\">/ <span class=\"ls0\">T\u00e9cnicas<span class=\"_ _1\"></span> Reunidas </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Contracting Co<span class=\"_ _1\"></span>mpany </span><span style=\"display:inherit;clear:left;\">Khobar, (Arabia<span class=\"_ _1\"></span> Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Limited </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TECNICAS REU<span class=\"_ _1\"></span>NIDAS </span><span style=\"display:inherit;clear:left;\">GLOBAL FOR </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P.O. Box 30909<span class=\"_ _1\"></span>, Al Khobar </span><span style=\"display:inherit;clear:left;\">ENGINEERING<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">31952, Saudi Arab<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">CONSULTANT<span class=\"_ _1\"></span>S CO. </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">LTD </span><span style=\"display:inherit;clear:left;\">MORENO 957 Pi<span class=\"_ _1\"></span>so:2 </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Dpto:1 1091-CIUD<span class=\"_ _1\"></span>AD </span><span style=\"display:inherit;clear:left;\">TR Argentina <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">AUTONOMA BUEN<span class=\"_ _1\"></span>OS </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">AIRES </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Sanabis, block 41<span class=\"_ _1\"></span>0, road </span><span style=\"display:inherit;clear:left;\">TR Bahrain W.L.L<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">1010, building 474<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> flat 211 </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Edificio el Cubo <span class=\"_ _1\"></span>II, 2\u00ba Piso, </span><span style=\"display:inherit;clear:left;\">Avenida las Rambla<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC <span class=\"ff7\">\u2013</span> </span><span style=\"display:inherit;clear:left;\">Zona Empresarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Bolivia </span><span style=\"display:inherit;clear:left;\">Equipetrol Norte<span class=\"_ _1\"></span>, Santa </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Cruz (Bolivia) </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Canada In<span class=\"_ _1\"></span>c </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">2V6 (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Canada E&amp;C INC<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">2V6, (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Alberta  </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">2V6 (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Badajoz N\u00ba 45, O<span class=\"_ _1\"></span>ficina </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile </span><span style=\"display:inherit;clear:left;\">1901, Edificio Funda<span class=\"_ _1\"></span>dores, </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Ltda. </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Chile (Chile) </span><span style=\"display:inherit;clear:left;\">Avda. Bosque Nor<span class=\"_ _1\"></span>te, 107, </span><span style=\"display:inherit;clear:left;\">TR Metal\u00fargica Chi<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica,S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Chile </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">AK 9 # 127 C 60 O<span class=\"_ _1\"></span>F 311 </span><span style=\"display:inherit;clear:left;\">TR Colombia </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Municipio: Bogot\u00e1 D<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Corpora<span class=\"_ _1\"></span>tion Trust Center, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">1209 Orange<span class=\"_ _1\"></span> Street, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Wilmington, Delawa<span class=\"_ _1\"></span>re </span><span style=\"display:inherit;clear:left;\">19801, (E.E.U<span class=\"_ _1\"></span>.U.) </span><span style=\"display:inherit;clear:left;\">Baton Rouge, Lo<span class=\"_ _1\"></span>uisiana </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">TR Louisiana L.L.C<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">(E.E.U.U.) </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">1790 Hugue<span class=\"_ _1\"></span>s Landing </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">Boulevard, the<span class=\"_ _1\"></span> Woodlands, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Houston L.L.C. </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Texas 77380 (E<span class=\"_ _1\"></span>.E.U.U.) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Internacional, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">y T\u00e9cnicas Reu<span class=\"_ _1\"></span>nidas </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda y Mayor<span class=\"_ _1\"></span>ista </span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">99.98% </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">Maquinaria </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Promoci\u00f3n Inmob<span class=\"_ _1\"></span>iliaria </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Ecolog\u00eda, S.A<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingenier\u00eda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Metal\u00fargicas, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Sider\u00farg<span class=\"_ _1\"></span>icas, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A.  </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola de </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Investigaci\u00f3n y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Desarrollo, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar Real Reser<span class=\"_ _1\"></span>va, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC/Deloitte </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Initec Infraestru<span class=\"_ _1\"></span>cturas, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">ReciclAguilar, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 3, plnta 6<span class=\"_ _1\"></span>\u00aa, n\u00facleo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. </span><span style=\"display:inherit;clear:left;\">Heymo Ingenier<span class=\"_ _1\"></span>\u00eda, S. A. </span><span style=\"display:inherit;clear:left;\">A, Parque empre<span class=\"_ _1\"></span>sarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">A.<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Adequa, 28050-Madr<span class=\"_ _1\"></span>id </span><span style=\"display:inherit;clear:left;\">(Espa\u00f1a) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Deportes Valdavia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Padel<span class=\"_ _1\"></span> S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via, S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Gim <span class=\"_ _1\"></span>S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via, S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingenier<span class=\"_ _1\"></span>\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Parklaan 34, 3016<span class=\"_ _1\"></span>BC </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V.   </span><span style=\"display:inherit;clear:left;\">Rotterdam (Holand<span class=\"_ _1\"></span>a) </span><span style=\"display:inherit;clear:left;\">4 Momotse avenue<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Adabraka-Accra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Mteropolitan, Greatre<span class=\"_ _1\"></span>r </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Ghana </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V. </span><span style=\"display:inherit;clear:left;\">Accra, PO BOX NT<span class=\"_ _1\"></span> 1632, </span><span style=\"display:inherit;clear:left;\">A., (Ghana) </span><span style=\"display:inherit;clear:left;\">1077 Budapest, </span><span style=\"display:inherit;clear:left;\">Wessel\u00e9nyi ut<span class=\"_ _1\"></span>ca 16. 3. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Dufi </span><span style=\"display:inherit;clear:left;\">em.; new seat: 11<span class=\"_ _1\"></span>38 </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">CCGT Kft </span><span style=\"display:inherit;clear:left;\">Budapest, N\u00e9pf\u00fcrd\u0151<span class=\"_ _1\"></span> utca </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">22. Building B.<span class=\"_ _1\"></span> 13th floor </span><span style=\"display:inherit;clear:left;\">(Hungr\u00eda) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">103 Ashoka E<span class=\"_ _1\"></span>state, </span><span style=\"display:inherit;clear:left;\">Consultor\u00eda y asi<span class=\"_ _1\"></span>stencia en </span><span style=\"display:inherit;clear:left;\">LUTHRA-</span><span style=\"display:inherit;clear:left;\">engineers India<span class=\"_ _1\"></span> private </span><span style=\"display:inherit;clear:left;\">Barakhamba Road<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> New </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">proyectos intern<span class=\"_ _1\"></span>acionales de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">LUTHRA </span><span style=\"display:inherit;clear:left;\">limited (TREI)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Delhi <span class=\"ff7\">\u2013</span> 110 001 (<span class=\"_ _1\"></span>India) </span><span style=\"display:inherit;clear:left;\">ingenier\u00eda </span><span style=\"display:inherit;clear:left;\">Via Zucchi 1, 2090<span class=\"_ _1\"></span>0 Monza </span><span style=\"display:inherit;clear:left;\">TR Sagemis </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">MB, (Italia)  </span><span style=\"display:inherit;clear:left;\">Via Zucchi 1, 2090<span class=\"_ _1\"></span>0 Monza </span><span style=\"display:inherit;clear:left;\">TR Italy </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">MB, (Italia) </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">Suite 1005<span class=\"_ _1\"></span>, 10th Floor, </span></span><span style=\"display:inherit;clear:left;\">Wisma Hamzah-Kwo<span class=\"_ _1\"></span>ng </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Hing, No. 1, Leboh<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Malaysia SDN. </span><span style=\"display:inherit;clear:left;\">Ampang, 40100<span class=\"_ _1\"></span>, Kuala </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Lumpur, (Malasia)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Calle Tiburcio Mon<span class=\"_ _1\"></span>teil 76, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Servicios S<span class=\"_ _1\"></span>.R.L. de </span><span style=\"display:inherit;clear:left;\">San Miguel Chap<span class=\"_ _1\"></span>ultepec, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">C.V. </span><span style=\"display:inherit;clear:left;\">Miguel Hidalgo, Di<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>trito </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Federeal, 11850<span class=\"_ _1\"></span>, (Malasia) </span><span style=\"display:inherit;clear:left;\">Avda \u00c1lvaro Obre<span class=\"_ _1\"></span>g\u00f3n 151, </span><span style=\"display:inherit;clear:left;\">TReunidas M\u00e9xi<span class=\"_ _1\"></span>co </span><span style=\"display:inherit;clear:left;\">piso 6, despacho 60<span class=\"_ _1\"></span>1 col </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Ingenier\u00eda y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">Roma Norte CP 06<span class=\"_ _1\"></span>700, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">de R.L. de C.V. </span><span style=\"display:inherit;clear:left;\">Del: Cuauhtemo<span class=\"_ _1\"></span>c, Ciudad </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">de M\u00e9xico, (M\u00e9<span class=\"_ _1\"></span>xico) </span><span style=\"display:inherit;clear:left;\">Safeway Building<span class=\"_ _1\"></span>, 2nd </span><span style=\"display:inherit;clear:left;\">TR Engineering LLC <span class=\"ff7\">\u2013<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span><span style=\"display:inherit;clear:left;\">floor, Building<span class=\"_ _1\"></span> n\u00ba68, Way n<span class=\"_ _1\"></span>\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">Oman </span><span style=\"display:inherit;clear:left;\">3305, Dohat-Al Abad<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Muscat, Sultanate<span class=\"_ _1\"></span> of Oman  </span><span style=\"display:inherit;clear:left;\">Safe Way Building<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Building n\u00ba 68<span class=\"_ _1\"></span>, Way n\u00ba </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">3305, Dohah-Al <span class=\"_ _1\"></span>Abad </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">LLC  </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">The Special E<span class=\"_ _1\"></span>conomic </span><span style=\"display:inherit;clear:left;\">Zone at Duqm / <span class=\"ls27\">Al</span>-Duqm / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s LLC </span><span style=\"display:inherit;clear:left;\">Al Wusta Governo<span class=\"_ _1\"></span>rate / </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">(Duqm) </span><span style=\"display:inherit;clear:left;\">P.O. Box: 2991 <span class=\"_ _1\"></span>/ Postal </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Code 112 </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">TR Per\u00fa Ingenier<span class=\"_ _1\"></span>\u00eda y </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n S.<span class=\"_ _1\"></span>A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Talara, S.A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Rua Latino Coelho<span class=\"_ _1\"></span>, n.\u00ba 87, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">Distrito: Lisboa<span class=\"_ _1\"></span>, Concelho: </span><span style=\"display:inherit;clear:left;\">Construcao Un<span class=\"_ _1\"></span>ip. LDA  - </span><span style=\"display:inherit;clear:left;\">Lisboa, Fregue<span class=\"_ _1\"></span>sia: </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Portugal </span><span style=\"display:inherit;clear:left;\">Avenidas No<span class=\"_ _1\"></span>vas, 1050, </span><span style=\"display:inherit;clear:left;\">132 Lisboa (Por<span class=\"_ _1\"></span>tugal)  </span><span style=\"display:inherit;clear:left;\">Suite 1, 3rd Floor<span class=\"_ _1\"></span>, 11-<span class=\"ls5\">12 </span></span><span style=\"display:inherit;clear:left;\">St. James\u2019s Square<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s UK </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">London,  SW1Y 4L<span class=\"_ _1\"></span>B, </span><span style=\"display:inherit;clear:left;\">(Reino Unido<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Avda. de los Pr\u00f3cer<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecreun Rep\u00fablica<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Diamond Mall, 1<span class=\"_ _1\"></span>\u00ba piso, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Dominicana, S.R.L<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">local 25A, San<span class=\"_ _1\"></span>to Domingo, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">(Rep\u00fablica Domini<span class=\"_ _1\"></span>cana) </span><span style=\"display:inherit;clear:left;\">Kozyata\u011f\u0131 Nida<span class=\"_ _1\"></span>kule </span><span style=\"display:inherit;clear:left;\">De\u011firmen So<span class=\"_ _1\"></span>k. No:18/19A<span class=\"ff4\">- </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">10. Kat  Oda :26<span class=\"_ _1\"></span> Kozyata\u011f\u0131 </span><span style=\"display:inherit;clear:left;\">INSAAT TAAHH\u00dc<span class=\"_ _1\"></span>T </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Kad\u0131k\u00f6y <span class=\"ff4\">-</span>\u0130st.<span class=\"ff4\">-P.K.347<span class=\"_ _1\"></span>42 </span></span><span style=\"display:inherit;clear:left;\">Limited Sirketi </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Adres No: 22525<span class=\"_ _1\"></span>46268 </span><span style=\"display:inherit;clear:left;\">(Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">Kozyata\u011f\u0131 Nida<span class=\"_ _1\"></span>kule </span><span style=\"display:inherit;clear:left;\">De\u011firmen So<span class=\"_ _1\"></span>k. No:18/19A<span class=\"ff4\">- </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">10. Kat  Oda :26<span class=\"_ _1\"></span> <span class=\"ff7\">Kozyata\u011f\u0131 </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">M\u00fchendislik ve \u0130n<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>aat A.S<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Kad\u0131k\u00f6y <span class=\"ff4\">-</span>\u0130st.<span class=\"ff4\">-P.K.347<span class=\"_ _1\"></span>42 </span></span><span style=\"display:inherit;clear:left;\">Adres No: 22525<span class=\"_ _1\"></span>46268 </span><span style=\"display:inherit;clear:left;\">(Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">Kozyatagi Mahalle<span class=\"_ _1\"></span>si </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Degirmen Sk. Nida<span class=\"_ _1\"></span> Kule A </span><span style=\"display:inherit;clear:left;\">TR Projeler </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Blok Apt. N\u00ba: 18/19<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Kadikoy/Istanbul</span><span style=\"display:inherit;clear:left;\">ANEXO II </span><span style=\"display:inherit;clear:left;\">Sociedades asoc<span class=\"_ _1\"></span>iadas incluidas en<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>el per\u00edme<span class=\"_ _1\"></span>tro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> 2023 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor  </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Proyectos Ebr<span class=\"_ _1\"></span>amex, S. de R.L<span class=\"_ _1\"></span>. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xi<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Minatrico, S. de R<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>L. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xi<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">Ronda Gener<span class=\"_ _1\"></span>al Mitre 126, </span><span style=\"display:inherit;clear:left;\">M\u00e1ster S.A. de<span class=\"_ _1\"></span> ingenier\u00eda y Arq<span class=\"_ _1\"></span>uitectura </span><span style=\"display:inherit;clear:left;\">4\u00aa planta, 08021-</span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. <span class=\"ls0\">Eq. </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Barcelona (Espa\u00f1a<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">ANEXO II </span><span style=\"display:inherit;clear:left;\">Sociedades asoc<span class=\"_ _1\"></span>iadas incluidas en<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>el per\u00edme<span class=\"_ _1\"></span>tro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> 2022 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor  </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Proyectos Ebr<span class=\"_ _1\"></span>amex, S. de R.L<span class=\"_ _1\"></span>. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xi<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">Ciudad de Tampi<span class=\"_ _1\"></span>co, </span><span style=\"display:inherit;clear:left;\">Minatrico, S. de R<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>L. de C.V. </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Tamaulipas, (M\u00e9xico)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Ronda Gener<span class=\"_ _1\"></span>al Mitre 126, </span><span style=\"display:inherit;clear:left;\">M\u00e1ster S.A. de<span class=\"_ _1\"></span> ingenier\u00eda y Arq<span class=\"_ _1\"></span>uitectura </span><span style=\"display:inherit;clear:left;\">4\u00aa planta, 08021-</span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P. Eq. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No Auditada </span><span style=\"display:inherit;clear:left;\">Barcelona (Espa\u00f1a<span class=\"_ _1\"></span>)</span><span style=\"display:inherit;clear:left;\">ANEXO III </span><span style=\"display:inherit;clear:left;\">Operaciones con<span class=\"_ _1\"></span>juntas incluidas<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>en el per\u00ed<span class=\"_ _1\"></span>metro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> 2023 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor  </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC </span><span style=\"display:inherit;clear:left;\">Om\u00e1n </span><span style=\"display:inherit;clear:left;\">65,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Bapco </span><span style=\"display:inherit;clear:left;\">Bahr\u00e9in </span><span style=\"display:inherit;clear:left;\">32,00% </span><span style=\"display:inherit;clear:left;\">TR Saudia S.C LTD<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Powertecno Ener<span class=\"_ _1\"></span>g\u00eda M\u00e9xico </span><span style=\"display:inherit;clear:left;\">M\u00e9jico<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"fs5 ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Proporcional<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">ANEXO III </span><span style=\"display:inherit;clear:left;\">Operaciones con<span class=\"_ _1\"></span>juntas incluidas<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>en el per\u00ed<span class=\"_ _1\"></span>metro de consolidaci\u00f3n<span class=\"_ _1\"></span> <span class=\"ffb\">\u2013</span> 2022 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo de integra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC </span><span style=\"display:inherit;clear:left;\">Om\u00e1n </span><span style=\"display:inherit;clear:left;\">65,00% </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">TR Bapco </span><span style=\"display:inherit;clear:left;\">Bahr\u00e9in </span><span style=\"display:inherit;clear:left;\">32,00% </span><span style=\"display:inherit;clear:left;\">TR Saudia S.C LTD<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Proporcional </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Powertecno Ener<span class=\"_ _1\"></span>g\u00eda M\u00e9xico </span><span style=\"display:inherit;clear:left;\">M\u00e9jico<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"fs5 ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Proporcional<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Deloitte</span><span style=\"display:inherit;clear:left;\">ANEXO IV </span><span style=\"display:inherit;clear:left;\">Uniones tempora<span class=\"_ _1\"></span>les de empresas<span class=\"_ _1\"></span>, consorcios<span class=\"_ _1\"></span> y establecimien<span class=\"_ _1\"></span>tos per<span class=\"_ _1\"></span>manentes en las que<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>participan <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as sociedade<span class=\"_ _b\"></span>s i<span class=\"_ _0\"></span>ncluidas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en el per\u00edmetro de<span class=\"_ _1\"></span> consolidac<span class=\"_ _1\"></span>i\u00f3n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">202</span>3 </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">% Partic. </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">% Partic </span><span style=\"display:inherit;clear:left;\">UTE TR HARA<span class=\"_ _0\"></span>DH GAS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Abu Dhabi BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">COMPRES </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR TURQU\u00cdA BOTA<span class=\"_ _0\"></span>S </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE RAMBLA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR AUSTRA<span class=\"_ _0\"></span>LIA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Villamartin<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA India 3702<span class=\"_ _0\"></span>3 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR ADGAS<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n </span><span style=\"display:inherit;clear:left;\">TReunidas Bra<span class=\"_ _0\"></span>nch Argelia </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE MARJAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Indonesia<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR NEC </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Kazajist\u00e1n B<span class=\"_ _0\"></span>ranch </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Centro de d\u00eda<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR SA ODDZIAL W P<span class=\"_ _0\"></span>OLSCE </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TUBAN <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR/TRE<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR YANB<span class=\"_ _0\"></span>U REFINERY </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">OPER.DESALAD<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">EP BANGLADESH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRD DUQM PROJECT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">6<span class=\"lsc\">5%</span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">EP JORDANIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR MOSCU BRAN<span class=\"_ _0\"></span>CH </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n </span><span style=\"display:inherit;clear:left;\">TR KUWAIT BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR Altamarca<span class=\"_ _0\"></span> C. Vi\u00f1a </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR FINLANDIA BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR THAILAND BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE INTEGRAT<span class=\"_ _0\"></span>ED PROJECT </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE PEIRAO XXI<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR/GEA 21 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR JRTP<span class=\"_ _0\"></span> JAZAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">COL.PLUVIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR TALARA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE PERELL\u00d3<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TSK T<span class=\"_ _0\"></span>R ASHUGANJ </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR OPTA<span class=\"_ _0\"></span>RA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">NORTH </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR/IN CONS.C<span class=\"_ _0\"></span>OMPL. VI\u00d1A<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">TR QATAR BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR MINATIT<span class=\"_ _0\"></span>LAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE TR/ SGS PIST<span class=\"_ _0\"></span>A 18R </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR/IPI Refi. de<span class=\"_ _0\"></span> Sines </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">UTE TR PHB JORDA<span class=\"_ _0\"></span>N </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">JV <span class=\"ls28\">TR</span> WISON </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE <span class=\"ls28\">TR</span> JAFURAH </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">SAMSUNG-TR JOINT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">JV NPCC T\u00e9cnicas AD<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">VENTURE </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR INTEGRA<span class=\"_ _0\"></span>TED GAS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">TR OMAN BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA INDIA 37007<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HPP Gepesa<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">60%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> CC. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> SAN LUIS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">G\u00d3NZORTEGA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE IGD </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\">% </span></span><span style=\"display:inherit;clear:left;\">TR Belgium Branc<span class=\"_ _0\"></span>h </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Maharashtra<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR Naphtha RT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos  </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR ETO<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE FAHDILI<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR/Duro F. CT<span class=\"_ _0\"></span>CC Bes\u00f3s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE DECARB GANT<span class=\"_ _0\"></span>E </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR Branch Azerbaija<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR BALONGAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE HASSI MESSAOUD P<span class=\"_ _0\"></span>RJ.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR MERCURY<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR JURONG<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE MOSCOW REFI<span class=\"_ _0\"></span>NERY </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA India 3305<span class=\"_ _0\"></span>9 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA India 3306<span class=\"_ _0\"></span>5 </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TR<span class=\"ls0\"> SHARJAH BRANCH<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SINGAPUR BRANCH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> CC. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TRSA India 3311<span class=\"_ _0\"></span>7 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">VALLADOLID<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">TECREUN MOROCCO<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">TECNICAS REUNIDAS<span class=\"_ _0\"></span> FR BR<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">BRANCH </span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">HYUNDAI TR SPOLKA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">45%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV KUWAIT CONSO<span class=\"_ _0\"></span>ORCIO </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">BX TR SPOLKA CYWIL<span class=\"_ _0\"></span>NA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Puerto de Barcel<span class=\"_ _0\"></span>ona </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TR BU HAS<span class=\"_ _0\"></span>A  </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP SINES </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">JV SOHAR<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV DASAIT </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\"> Servicios de Ingeni<span class=\"_ _0\"></span>er\u00eda y Ejecuci\u00f3n </span><span style=\"display:inherit;clear:left;\">UTE TSGI  </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">EP UTE Hassi Mess<span class=\"_ _0\"></span>aoud </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">proyectos </span><span style=\"display:inherit;clear:left;\">UTE VEOLIA-HEY<span class=\"_ _0\"></span>MO BREF </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C. M\u00c9RIDA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">61.93% </span><span style=\"display:inherit;clear:left;\">CQP </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> MI\u00d1O </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE EPTISA<span class=\"_ _0\"></span>-HEYMO </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">UTE Valoriza<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HEYMO-INCLA<span class=\"_ _0\"></span>M </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> CANT\u00c1BRICO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">ANEXO IV </span><span style=\"display:inherit;clear:left;\">Uniones tempora<span class=\"_ _1\"></span>les de empresas<span class=\"_ _1\"></span>, consorcios<span class=\"_ _1\"></span> y establecimien<span class=\"_ _1\"></span>tos per<span class=\"_ _1\"></span>manentes en las que<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>participan las sociedad<span class=\"_ _1\"></span>es incluidas<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">el per\u00edmetro de cons<span class=\"_ _1\"></span>olidaci\u00f3n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">2022<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">Porcentaje </span><span style=\"display:inherit;clear:left;\">Porcentaje </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n de la <span class=\"_ _0\"></span>entidad<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">de </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n de la <span class=\"_ _0\"></span>entidad<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">de </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">UTE FAHDILI<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C. Gonz\u00e1lez Ortega<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HAIL<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C. Valladolid </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HASSI MESSAOUD P<span class=\"_ _0\"></span>RJ.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TSK<span class=\"_ _0\"></span> C.C.San Luis </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE IGD </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TS<span class=\"_ _0\"></span>K C.C. M\u00e9rida </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE INTEGRAT<span class=\"_ _0\"></span>ED PROJECT </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TSGI </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">33%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> MI\u00d1O </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TSK T<span class=\"_ _0\"></span>R ASHUGANJ NORTH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE STURGEON<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Valoriza<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR ETO<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE VEOLIA-HEY<span class=\"_ _0\"></span>MO BREF CQP<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">61.93% </span><span style=\"display:inherit;clear:left;\">UTE TR INTEGRA<span class=\"_ _0\"></span>TED GAS </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE RAMBLA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR JRTP<span class=\"_ _0\"></span> JAZAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV DARSAIT </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE EPTISA<span class=\"_ _0\"></span>-HEYMO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV RAILWAY<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">34%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR PHB JORDA<span class=\"_ _0\"></span>N </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV SOHAR </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR/ SGS PIST<span class=\"_ _0\"></span>A 18R </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">SAMSUNG-TR JOINT<span class=\"_ _0\"></span> VENTURE<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR/IN CONS.C<span class=\"_ _0\"></span>OMPL.VI\u00d1A<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TECNICAS REUNIDAS<span class=\"_ _0\"></span> FR BR.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR MINATIT<span class=\"_ _0\"></span>LAN </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR  MARRUECOS<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR NAPHT<span class=\"_ _0\"></span>HA RT </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR Branch Azerbaija<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR NEC<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR LEDCOR </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR OPTA<span class=\"_ _0\"></span>RA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR MOSCU BRAN<span class=\"_ _0\"></span>CH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR TALARA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR OMAN BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR YANB<span class=\"_ _0\"></span>U REFINERY </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR QATAR </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR/IPI Refi. de<span class=\"_ _0\"></span> Sines </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SHARJAH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TRISA/AS<span class=\"_ _0\"></span>T. P. EBRAMEX </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SINGAPOUR <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TRISA/AS<span class=\"_ _0\"></span>T. P. MINATR.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR THAILAND BRANC<span class=\"_ _0\"></span>H </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TUBAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRD DUQM PROJECT<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">65%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE  TR/TRE<span class=\"_ _0\"></span>C OPER.DESALAD<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">33%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA INDIA 33059<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Desaladora Or<span class=\"_ _0\"></span>opesa </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">33%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA INDIA 33065<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HEYMO-INCLA<span class=\"_ _0\"></span>M </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA India 3311<span class=\"_ _0\"></span>7 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE HPP Gepesa<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TRSA India 3700<span class=\"_ _0\"></span>7 </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE MARJAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">BX TR SPOLKA CYWIL<span class=\"_ _0\"></span>NA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE PERELL\u00d3<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP BANGLADESH<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE PRESAS<span class=\"_ _0\"></span> CANT\u00c1BRICO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">25%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP JORDANIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE Puerto de Barcel<span class=\"_ _0\"></span>ona </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP SINES </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR ADGAS<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EP UTE Hassi <span class=\"_ _0\"></span>Messaoud </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">55%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR BALONGAN <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">HYUNDAI TR SPOLKA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">45%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR BU HAS<span class=\"_ _0\"></span>A </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">JV KUWAIT CONSOR<span class=\"_ _0\"></span>CIO </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">50%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR HARA<span class=\"_ _0\"></span>DH GAS COMPRES<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR Abu Dhabi (BRANCH<span class=\"_ _0\"></span>) </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR JURONG <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR AUSTRA<span class=\"_ _0\"></span>LIA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">UTE TR MERCURY<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR BRANCH ARGEL<span class=\"_ _0\"></span>IA </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR KUWAIT BRA<span class=\"_ _0\"></span>NCH </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR FINLANDIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR SA ODDZIAL W P<span class=\"_ _0\"></span>OLSCE </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci<span class=\"_ _0\"></span>\u00f3n de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR INDONESIA<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR TURQU\u00cdA BOTA<span class=\"_ _0\"></span>S </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">TR KAZAJISTAN<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _0\"></span>enier\u00eda y Ejecuci\u00f3n <span class=\"_ _0\"></span>de Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__103": {
   "value": "<span style=\"display:inherit;clear:left;\">4.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Estimaciones y juicios con<span class=\"_ _0\"></span>tables<span class=\"fs3\">  </span></span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>preparaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la<span class=\"ls13\">s <span class=\"_ _6\"></span></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>consolidada<span class=\"ls16\">s <span class=\"_ _8\"></span></span>de <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>NIIF<span class=\"_ _0\"></span>-<span class=\"ls12\">UE</span> <span class=\"_ _7\"></span>requiere <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Direcci\u00f3n </span><span style=\"display:inherit;clear:left;\">realice <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _8\"> </span>e <span class=\"_ _d\"> </span>hip\u00f3tesis <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>pueden <span class=\"_ _d\"> </span>afectar <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>pol\u00edticas <span class=\"_ _8\"> </span>contables <span class=\"_ _d\"> </span>adoptadas <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los </span><span style=\"display:inherit;clear:left;\">activos, <span class=\"_\"> </span>pasivos, <span class=\"_ _e\"> </span>ingresos, <span class=\"_\"> </span>gastos <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>desgloses <span class=\"_\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_\"> </span>ellos <span class=\"_ _e\"> </span>relacionados. <span class=\"_\"> </span>Las <span class=\"_ _e\"> </span>estimaciones <span class=\"_\"> </span>y <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>hip\u00f3tesis </span><span style=\"display:inherit;clear:left;\">realizadas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>otros, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _0\"></span>hist\u00f3rica u <span class=\"_ _7\"></span>otros hechos <span class=\"_ _0\"></span>c<span class=\"_ _7\"></span>onsiderados razonables <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">hechos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>circunstancias <span class=\"_ _e\"> </span>considerados. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _e\"> </span>contables <span class=\"_ _e\"> </span>resultantes <span class=\"_\"> </span>po<span class=\"_ _1\"></span>dr\u00edan <span class=\"_ _e\"> </span>diferir <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>manera </span><span style=\"display:inherit;clear:left;\">significativa <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _e\"> </span>resultados <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>eales. <span class=\"_ _e\"> </span><span class=\"ls11\">A <span class=\"_ _e\"> </span></span>continuaci\u00f3n, <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>detallan <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _d\"> </span>m\u00e1s </span><span style=\"display:inherit;clear:left;\">significativas: </span><span style=\"display:inherit;clear:left;\">4.1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Impuesto sobre las gana<span class=\"_ _0\"></span>ncias y acti<span class=\"_ _0\"></span>vos por impue<span class=\"_ _0\"></span>stos diferidos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>Grupo <span class=\"_ _e\"> </span>est\u00e1 <span class=\"_\"> </span>sujeto <span class=\"_ _e\"> </span>al <span class=\"_\"> </span>impuesto <span class=\"_ _e\"> </span>sobre <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>ganancias <span class=\"_\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_\"> </span>muchas <span class=\"_ _e\"> </span>jurisdicciones. <span class=\"_\"> </span>Se<span class=\"_ _1\"></span> <span class=\"_\"> </span>requiere <span class=\"_ _e\"> </span>un <span class=\"_\"> </span>grad<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">importante de juicio para <span class=\"_ _1\"></span>determinar la pro<span class=\"_ _1\"></span>visi\u00f3n para el <span class=\"_ _1\"></span>impuesto sobre las <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>anancias a niv<span class=\"_ _1\"></span>el mundial. Existen </span><span style=\"display:inherit;clear:left;\">muchas <span class=\"_ _d\"> </span>transacciones <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c\u00e1lculos <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>determinaci\u00f3n <span class=\"_ _d\"> </span>\u00faltima <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>impuesto <span class=\"_ _d\"> </span>es <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>ncierta. <span class=\"_ _d\"> </span>El <span class=\"_ _8\"> </span>Grupo </span><span style=\"display:inherit;clear:left;\">reconoce lo<span class=\"_ _1\"></span>s pasivos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>eventuales re<span class=\"_ _1\"></span>clamaciones fis<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ales <span class=\"_ _1\"></span>en funci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _1\"></span>estimaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>si ser\u00e1n <span class=\"_ _b\"></span>necesarios </span><span style=\"display:inherit;clear:left;\">impuestos <span class=\"_ _0\"></span>adicionales. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>final <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>asuntos s<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>diferente de<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se </span><span style=\"display:inherit;clear:left;\">reconocieron <span class=\"_\"> </span>inicialmente, <span class=\"_ _e\"> </span>tales <span class=\"_\"> </span>diferencias <span class=\"_ _e\"> </span>tendr\u00e1n <span class=\"_\"> </span>efecto <span class=\"_ _e\"> </span>sobre <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>im<span class=\"_ _0\"></span>puesto <span class=\"_ _e\"> </span>sobre <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>ga<span class=\"_ _7\"></span>nancias <span class=\"_\"> </span>y <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">provisiones por impuestos diferidos en el ejercicio en que se realice tal deter<span class=\"_ _1\"></span>minaci\u00f3n.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>sentido, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>ascend<span class=\"_ _0\"></span>ido a <span class=\"_ _7\"></span>43.602 mi<span class=\"_ _0\"></span>l<span class=\"ls8\">es</span> de<span class=\"_ _0\"></span> euros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicio 202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>(15.950 <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">el ejercicio 2022) (Ver nota 26). </span><span style=\"display:inherit;clear:left;\">Asimismo, el Grupo eval\u00faa la r<span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>cuperabilidad de los activos<span class=\"_ _1\"></span> por impuestos diferidos en b<span class=\"_ _1\"></span>ase a la existencia de </span><span style=\"display:inherit;clear:left;\">bases imponibles futuras contra las que sea posible realizar <span class=\"_ _1\"></span>dichos activos.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">4.2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Vidas \u00fatiles de los <span class=\"_ _0\"></span>elemento<span class=\"_ _0\"></span>s de Inmovilizado m<span class=\"_ _0\"></span>aterial y A<span class=\"_ _0\"></span>ctivos intangible<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>Direcci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>determina <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>vidas <span class=\"_ _0\"></span>\u00fatiles<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>estimadas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>correspondientes <span class=\"_ _7\"></span>cargos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>depreciaci\u00f3n </span><span style=\"display:inherit;clear:left;\">para s<span class=\"lsf\">u </span>inmovilizado <span class=\"_ _1\"></span>material y <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>intangibles. Las <span class=\"_ _b\"></span>vi<span class=\"_ _0\"></span>das \u00fatil<span class=\"_ _1\"></span>es del inmovilizado <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>estiman en <span class=\"_ _1\"></span>relaci\u00f3n c<span class=\"_ _1\"></span>on </span><span style=\"display:inherit;clear:left;\">el per\u00edodo en que los elementos de Inmovilizado vayan a generar beneficios econ\u00f3micos. </span><span style=\"display:inherit;clear:left;\">El Grupo<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>visa <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cada c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>vidas <span class=\"_ _1\"></span>\u00fatiles <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nmovilizado y<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>difieren <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>previamente </span><span style=\"display:inherit;clear:left;\">realizadas <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>efecto <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>contabiliza <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _0\"></span>prospectiva <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">cambio. <span class=\"_ _a\"> </span>H<span class=\"_ _1\"></span>ist\u00f3ricamente <span class=\"_\"> </span>no <span class=\"_ _a\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_\"> </span>realizado <span class=\"_\"> </span>ning\u00fan <span class=\"_ _a\"> </span>ajust<span class=\"_ _1\"></span>e <span class=\"_\"> </span>ma<span class=\"_ _0\"></span>terial <span class=\"_\"> </span>en <span class=\"_\"> </span>relaci\u00f3n <span class=\"_ _a\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_\"> </span>las <span class=\"_ _a\"> </span>vidas <span class=\"_\"> </span>\u00fatiles <span class=\"_\"> </span>del </span><span style=\"display:inherit;clear:left;\">inmovilizado. </span><span style=\"display:inherit;clear:left;\">4.3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Cuentas a cobrar <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _b\"></span>realiza estimaciones <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>relaci\u00f3n con <span class=\"_ _b\"></span>la cobrabilidad <span class=\"_ _b\"></span>de los <span class=\"_ _1\"></span>saldos adeudados <span class=\"_ _b\"></span>por clientes <span class=\"_ _1\"></span>en a<span class=\"_ _1\"></span>quellos </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>existan <span class=\"_ _0\"></span>controversias a <span class=\"_ _7\"></span>resolver o <span class=\"_ _0\"></span>litigios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>originados po<span class=\"_ _0\"></span>r disconformidad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>trabajo </span><span style=\"display:inherit;clear:left;\">ejecutado <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>incumplimiento de <span class=\"_ _7\"></span>cl\u00e1usulas <span class=\"_ _0\"></span>contractuales l<span class=\"_ _0\"></span>igadas al<span class=\"_ _0\"></span> ren<span class=\"_ _0\"></span>dimiento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>entregados <span class=\"_ _0\"></span>a </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lientes. <span class=\"_ _b\"></span>Adicionalmente <span class=\"_ _1\"></span>y, <span class=\"_ _b\"></span>en cumplimiento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>la NIIF <span class=\"_ _16\"></span>9<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>el Grupo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realiza <span class=\"_ _b\"></span>estimaciones <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>deterioro <span class=\"_ _b\"></span>basado </span><span style=\"display:inherit;clear:left;\">en la p\u00e9rdida esperada. </span><span style=\"display:inherit;clear:left;\">4.4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Provisiones </span></span><span style=\"display:inherit;clear:left;\">Las provisiones se reconocen cuando es pro<span class=\"_ _0\"></span>bable que una obligaci\u00f3n presente, fruto de sucesos pasados, <span class=\"_ _0\"></span><span class=\"ls8\">d\u00e9</span> </span><span style=\"display:inherit;clear:left;\">lugar a una salida d<span class=\"_ _1\"></span>e recursos <span class=\"_ _1\"></span>y el importe de la <span class=\"_ _1\"></span>obligaci\u00f3n se puede e<span class=\"_ _1\"></span>stimar de forma fiabl<span class=\"_ _1\"></span>e. Para cumplir con </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>requisitos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>norma <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>hacen <span class=\"_ _7\"></span>necesarias <span class=\"_ _7\"></span>estimaciones <span class=\"_ _7\"></span>si<span class=\"_ _7\"></span>gnificativas. <span class=\"_ _7\"></span>La <span class=\"_ _0\"></span>Direc<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">realiza es<span class=\"_ _0\"></span>timaciones, evaluando <span class=\"_ _0\"></span>toda <span class=\"_ _0\"></span>la informaci\u00f3n <span class=\"_ _0\"></span>y lo<span class=\"_ _0\"></span>s hechos <span class=\"_ _0\"></span>relevantes, de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>probabilidad de <span class=\"_ _0\"></span>ocurrencia </span><span style=\"display:inherit;clear:left;\">de las contingencias, as\u00ed como del importe del pasivo a liquidar a futuro. </span><span style=\"display:inherit;clear:left;\">4.5.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Reconocimiento de ing<span class=\"_ _0\"></span>resos y <span class=\"_ _0\"></span>costes </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>utilizado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>porcentaje </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>realizaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>al <span class=\"_ _1\"></span>grado <span class=\"_ _b\"></span>de avance. <span class=\"_ _b\"></span>El <span class=\"_ _1\"></span>grado <span class=\"_ _b\"></span>de a<span class=\"_ _1\"></span>vance <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>determina <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>base a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>econ\u00f3mica </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>tareas <span class=\"_ _6\"></span>efectivamente <span class=\"_ _8\"></span>realizadas <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>balance <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _8\"></span>porcentaje <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>estimados </span><span style=\"display:inherit;clear:left;\">totales para cada contrato<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">Dicho <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>reconocimiento <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>m<span class=\"_ _0\"></span>argen <span class=\"_ _8\"></span>se <span class=\"_ _d\"> </span>aplica <span class=\"_ _8\"> </span>solam<span class=\"_ _0\"></span>ente <span class=\"_ _8\"></span>cuando <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>resultado <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrato <span class=\"_ _d\"> </span>puede </span><span style=\"display:inherit;clear:left;\">estimarse <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>fiable <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>robable <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _b\"></span>genere beneficios. <span class=\"_ _b\"></span>Si el <span class=\"_ _b\"></span>resultado de<span class=\"_ _1\"></span>l contrato<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span> pu<span class=\"_ _1\"></span>ede </span><span style=\"display:inherit;clear:left;\">estimarse <span class=\"_ _0\"></span>de fo<span class=\"_ _0\"></span>rma fiable, <span class=\"_ _0\"></span>los ing<span class=\"_ _0\"></span>resos se <span class=\"_ _0\"></span>reconocen e<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>medida <span class=\"_ _0\"></span>de recup<span class=\"_ _0\"></span>eraci\u00f3n d<span class=\"_ _7\"></span>e los <span class=\"_ _0\"></span>costes. <span class=\"_ _0\"></span>Cuando es </span><span style=\"display:inherit;clear:left;\">probable <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato <span class=\"_ _d\"> </span>excedan <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>contrato, <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>p\u00e9rdida <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>forma </span><span style=\"display:inherit;clear:left;\">inmediata como un gasto.  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>porcentaje <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>analiza <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>factores <span class=\"_ _0\"></span>diversos <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pueden </span><span style=\"display:inherit;clear:left;\">incidir <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>variaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>estimaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>planificado<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y, <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>fu<span class=\"_ _0\"></span>nci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a <span class=\"_\"> </span>e<span class=\"_ _1\"></span>ste <span class=\"_\"> </span>an\u00e1li<span class=\"_ _1\"></span>sis, <span class=\"_\"> </span>realiza <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _e\"> </span>significativas <span class=\"_\"> </span>en<span class=\"_ _1\"></span> <span class=\"_\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _e\"> </span>totales <span class=\"_ _e\"> </span>nec<span class=\"_ _0\"></span>esarios <span class=\"_ _e\"> </span>para <span class=\"_\"> </span>la<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">realizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contrato. <span class=\"_ _1\"></span>Dichas <span class=\"_ _b\"></span>estimaciones <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>revisan <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ev<span class=\"_ _0\"></span>al\u00faan <span class=\"_ _b\"></span>peri\u00f3dicamente <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>objetivo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ve<span class=\"_ _0\"></span>rificar </span><span style=\"display:inherit;clear:left;\">si s<span class=\"_ _0\"></span>e ha <span class=\"_ _0\"></span>generado una <span class=\"_ _0\"></span>p\u00e9rdida y <span class=\"_ _0\"></span>si es <span class=\"_ _0\"></span>posible segui<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>aplicando <span class=\"_ _0\"></span>el m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>porcentaje de realizaci\u00f3n <span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>ara </span><span style=\"display:inherit;clear:left;\">reestimar el margen e<span class=\"_ _1\"></span>sperado en el<span class=\"_ _1\"></span> proyecto. En <span class=\"_ _1\"></span>el caso d<span class=\"_ _1\"></span>e reclamaciones <span class=\"_ _1\"></span>por parte <span class=\"_ _1\"></span>del Grupo a <span class=\"_ _b\"></span>los clientes o </span><span style=\"display:inherit;clear:left;\">en variaciones <span class=\"_ _0\"></span>en el alcance de l<span class=\"_ _0\"></span>os p<span class=\"_ _0\"></span>royectos se incluyen como <span class=\"_ _0\"></span>ingresos del contrato cuando el <span class=\"_ _0\"></span>Grupo estima </span><span style=\"display:inherit;clear:left;\">como altamente probable una entrada de recursos (ver nota 2.<span class=\"ls8\">19<span class=\"ls14\">).</span></span> </span><span style=\"display:inherit;clear:left;\">4.6.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Valor razonable de in<span class=\"_ _0\"></span>strumentos<span class=\"_ _0\"></span> financieros no <span class=\"_ _0\"></span>cotizados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>aquellos <span class=\"_ _b\"></span>ins<span class=\"_ _0\"></span>trumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _1\"></span>que <span class=\"_ _b\"></span>no se <span class=\"_ _b\"></span>negocian <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>un m<span class=\"_ _1\"></span>ercado <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>(por <span class=\"_ _0\"></span>ejemplo, </span><span style=\"display:inherit;clear:left;\">derivados <span class=\"_ _7\"></span>fuera <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>mercado <span class=\"_ _0\"></span>oficial) <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>determina <span class=\"_ _7\"></span>utilizando <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>utiliza <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>juicio </span><span style=\"display:inherit;clear:left;\">para seleccionar <span class=\"_ _0\"></span>una serie de m\u00e9todos <span class=\"_ _0\"></span>y realiza hip<span class=\"_ _0\"></span>\u00f3tesis que se b<span class=\"_ _0\"></span>asan principalmente en las co<span class=\"_ _0\"></span>ndiciones del </span><span style=\"display:inherit;clear:left;\">mercado <span class=\"_\"> </span>existentes <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>fecha <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>cada <span class=\"_\"> </span>balance. <span class=\"_\"> </span>E<span class=\"_ _b\"></span>l<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>usado <span class=\"_\"> </span>un <span class=\"_ _e\"> </span>an\u00e1lisis <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>flujos <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>efectivo </span><span style=\"display:inherit;clear:left;\">descontados <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>varios <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>rias pri<span class=\"_ _0\"></span>mas <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egocian <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>mercados </span><span style=\"display:inherit;clear:left;\">activos. </span><span style=\"display:inherit;clear:left;\">4.7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Reclamaciones por g<span class=\"_ _0\"></span>arant\u00eda </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>contratos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>clientes establecen <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00eda de <span class=\"_ _0\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span><span class=\"lsf\">12</span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span><span class=\"ls8\">24</span> me<span class=\"_ _0\"></span>ses. El<span class=\"_ _0\"></span> per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00eda </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _1\"></span>supone <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ervicio <span class=\"_ _b\"></span>diferenciado, sino <span class=\"_ _b\"></span>que e<span class=\"_ _1\"></span>st\u00e1 re<span class=\"_ _1\"></span>lacionado <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>el buen <span class=\"_ _b\"></span>funcionamiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>planta. <span class=\"_ _b\"></span>Se trata </span><span style=\"display:inherit;clear:left;\">de garant\u00edas <span class=\"_ _1\"></span>propias del <span class=\"_ _1\"></span>sector e <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>condiciones est\u00e1ndar <span class=\"_ _1\"></span>conforme a <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os requi<span class=\"_ _1\"></span>sitos legales de <span class=\"_ _b\"></span>ca<span class=\"_ _0\"></span>da p<span class=\"_ _1\"></span>a\u00eds </span><span style=\"display:inherit;clear:left;\">dond<span class=\"ls0\">e <span class=\"_ _16\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>opera. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>direcci\u00f3n <span class=\"_ _b\"></span>estima <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>provisi\u00f3n <span class=\"_ _b\"></span>correspondiente <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _b\"></span>reclamaciones <span class=\"_ _16\"></span>futu<span class=\"_ _0\"></span>ras <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>garant\u00eda </span></span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>a i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _0\"></span>hist\u00f3rica sobre <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00eda, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>tendencias <span class=\"_ _0\"></span>recientes <span class=\"_ _0\"></span>que po<span class=\"_ _0\"></span>dr\u00edan </span><span style=\"display:inherit;clear:left;\">sugerir <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _b\"></span>pasada <span class=\"_ _b\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>puede <span class=\"_ _1\"></span>diferir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las r<span class=\"_ _1\"></span>eclamaciones <span class=\"_ _b\"></span>futuras.<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Asi<span class=\"_ _0\"></span>mismo, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">mantiene con sus principales subcontratistas garant\u00edas de naturaleza similar. </span><span style=\"display:inherit;clear:left;\">4.8.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Deterioro de activos <span class=\"_ _0\"></span>concesional<span class=\"_ _0\"></span>es </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"></span>valor <span class=\"_ _8\"> </span>recuperable <span class=\"_ _8\"> </span>estimado <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>concesiones <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>sido <span class=\"_ _8\"></span>determinado <span class=\"_ _8\"></span>evaluando <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">diferentes <span class=\"_ _0\"></span>circunstancias <span class=\"_ _0\"></span>externas <span class=\"_ _7\"></span>e <span class=\"_ _0\"></span>internas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pudieran <span class=\"_ _0\"></span>dar <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>indicios <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>deterioro, <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">mercado del activo, ofertas r<span class=\"_ _1\"></span>ecibidas de los a<span class=\"_ _1\"></span>ctivos, evoluci\u00f3n de los planes de <span class=\"_ _1\"></span>negocio, ca<span class=\"_ _1\"></span>mbios en la gesti\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>entorno <span class=\"_ _7\"></span>(legal, <span class=\"_ _7\"></span>fiscal, <span class=\"_ _7\"></span>econ\u00f3mico, <span class=\"_ _7\"></span>etc\u2026), <span class=\"_ _7\"></span>evoluci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>inter\u00e9s, <span class=\"_ _7\"></span>obsolescencia <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>deterioro </span><span style=\"display:inherit;clear:left;\">f\u00edsico. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>aplicaci\u00f3n <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>las <span class=\"_ _a\"> </span>pol\u00ed<span class=\"_ _1\"></span>ticas <span class=\"_ _a\"> </span>contables <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>han <span class=\"_\"> </span>a<span class=\"_ _0\"></span>plicado <span class=\"_ _a\"> </span>juicios <span class=\"_ _a\"> </span>diferentes<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>las <span class=\"_ _a\"> </span>estimaciones </span><span style=\"display:inherit;clear:left;\">anteriormente detalladas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__104": {
   "value": "<span style=\"display:inherit;clear:left;\">5.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Informaci\u00f3n financiera po<span class=\"_ _0\"></span>r segmentos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La info<span class=\"_ _0\"></span>rmaci\u00f3n por segmentos in<span class=\"_ _0\"></span>cluida en l<span class=\"_ _0\"></span>as Cuentas <span class=\"_ _0\"></span>Anuales Consolidadas <span class=\"_ _0\"></span>se presenta de<span class=\"_ _0\"></span> acuerdo <span class=\"_ _0\"></span>con los </span><span style=\"display:inherit;clear:left;\">requerimientos de re<span class=\"_ _0\"></span>velaci\u00f3n establecidos en l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"ff7\">NIIF 8 <span class=\"_ _0\"></span>\u201cSegmentos Operativos\u201d. Los segmentos se <span class=\"_ _0\"></span>presentan </span></span><span style=\"display:inherit;clear:left;\">siguiendo <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>estructura <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>negocio <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Grupo, <span class=\"_ _6\"></span>proporcionando, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>smo, <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _6\"></span>basada <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>\u00e1reas </span><span style=\"display:inherit;clear:left;\">geogr\u00e1ficas en las que el Grupo opera.  </span><span style=\"display:inherit;clear:left;\">Si bien<span class=\"_ _0\"></span> el negocio <span class=\"_ _0\"></span>principal del Grupo <span class=\"_ _0\"></span>es la <span class=\"_ _0\"></span>prestaci\u00f3n de servicios d<span class=\"_ _0\"></span>e ingenier\u00eda y <span class=\"_ _0\"></span>construcci\u00f3n, el <span class=\"_ _0\"></span>formato de </span><span style=\"display:inherit;clear:left;\">informaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>segmentos <span class=\"_ _7\"></span>mencionado <span class=\"_ _7\"></span>anteriormente <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>presenta <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>entendimiento <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>riesgos <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">beneficios que puedan surgir de sus<span class=\"_ _1\"></span> acti<span class=\"_ _0\"></span>vidades comerciales y la espec<span class=\"_ _1\"></span>ializaci\u00f3n requerida para completar los </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>estos <span class=\"_\"> </span>segmentos, <span class=\"_ _e\"> </span>entre <span class=\"_\"> </span>otros <span class=\"_ _e\"> </span>facto<span class=\"_ _0\"></span>res <span class=\"_ _e\"> </span>diferenciadores, <span class=\"_\"> </span>hacen <span class=\"_ _e\"> </span>necesaria <span class=\"_\"> </span>esta <span class=\"_\"> </span>d<span class=\"_ _1\"></span>istinci\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">segmentos para proporcionar un conocimiento \u00f3ptimo de la estructura empresarial. </span><span style=\"display:inherit;clear:left;\">Los diferentes segmentos operativos se pueden resumir de la siguiente manera: </span><span style=\"display:inherit;clear:left;\">Refino<span class=\"ff4\">: <span class=\"_ _d\"> </span>Es<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>l\u00ednea <span class=\"_ _d\"> </span>brinda <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>gesti\u00f3n, <span class=\"_ _d\"> </span>ingenier\u00eda, <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ompras, <span class=\"_ _d\"> </span>construcci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>pu<span class=\"_ _1\"></span>esta <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>marcha <span class=\"_ _d\"> </span>de </span></span><span style=\"display:inherit;clear:left;\">instalaciones <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cadena <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>producci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>combustibles <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>cumplan <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">m\u00e1s <span class=\"_ _7\"></span>altos <span class=\"_ _0\"></span>est\u00e1ndares <span class=\"_ _7\"></span>(euro <span class=\"_ _7\"></span><span class=\"ls11\">V/</span>euro <span class=\"_ _0\"></span>VI). <span class=\"_ _7\"></span>Estas <span class=\"_ _0\"></span>instalaciones <span class=\"_ _7\"></span>convierten <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>residuos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ombustibles </span><span style=\"display:inherit;clear:left;\">de alta calidad, optimizando el uso de los recursos naturales. </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>am<span class=\"_ _0\"></span>plia <span class=\"_ _7\"></span>experiencia <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>dise\u00f1o <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>tecnolog\u00edas </span><span style=\"display:inherit;clear:left;\">m\u00e1s <span class=\"_ _0\"></span>avanzadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>refino. <span class=\"_ _0\"></span>Asimismo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ofrece <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posibilidad </span><span style=\"display:inherit;clear:left;\">de renovar <span class=\"_ _0\"></span>las plantas <span class=\"_ _0\"></span>existentes con el <span class=\"_ _0\"></span>fin de me<span class=\"_ _0\"></span>jorar su eficiencia <span class=\"_ _0\"></span>y avanzar <span class=\"_ _0\"></span>en las acciones<span class=\"_ _0\"></span> y compromisos </span><span style=\"display:inherit;clear:left;\">de sostenibilidad que han decidido implementar. </span><span style=\"display:inherit;clear:left;\">Gas <span class=\"_ _7\"></span>Natural<span class=\"_ _0\"></span><span class=\"ff4\">: <span class=\"_ _7\"></span>Esta <span class=\"_ _6\"></span>\u00e1rea <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>resta <span class=\"_ _7\"></span>servicios <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _7\"></span>gesti\u00f3n, <span class=\"_ _6\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span>provisionamiento, <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _7\"></span>y </span></span><span style=\"display:inherit;clear:left;\">puesta <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>marcha <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>instalaciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>toda <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>cadena <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>suministro, <span class=\"_ _7\"></span>desde <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>prod<span class=\"_ _0\"></span>ucci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gas </span><span style=\"display:inherit;clear:left;\">natural <span class=\"_ _1\"></span>hasta <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>terminales <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>regasificaci\u00f3n, <span class=\"_ _b\"></span>ya que <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>gas <span class=\"_ _b\"></span>natural e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>un <span class=\"_ _b\"></span>combustible <span class=\"_ _1\"></span>clave <span class=\"_ _b\"></span>para <span class=\"_ _1\"></span>avanzar <span class=\"_ _b\"></span>hacia </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _b\"></span>objetivos <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>descarbonizaci\u00f3n. <span class=\"_ _16\"></span>En <span class=\"_ _b\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _16\"></span>se<span class=\"_ _0\"></span>ntido, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>dise\u00f1ado <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>ejecutado <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>instalaciones, </span><span style=\"display:inherit;clear:left;\">desde <span class=\"_\"> </span>instalaciones <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>producci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>campos <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>gas <span class=\"_\"> </span>n<span class=\"_ _1\"></span>atural, <span class=\"_\"> </span>hasta <span class=\"_ _e\"> </span>planta<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>tratamiento <span class=\"_\"> </span>y <span class=\"_\"> </span>pr<span class=\"_ _1\"></span>oceso, </span><span style=\"display:inherit;clear:left;\">estaciones de compresi\u00f3n, licuefacci\u00f3n, tanques de almacenamiento e instalaciones de re<span class=\"_ _1\"></span>gasificaci\u00f3n final.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Petroqu\u00edmica<span class=\"ff4\">: Esta \u00e1rea presta servicios de direcci\u00f3n, gesti\u00f3n, ingenier\u00eda, compras, construcci\u00f3n y puesta en </span></span><span style=\"display:inherit;clear:left;\">marcha <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>instalaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>dicadas <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>producci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>materiales <span class=\"_ _7\"></span>qu\u00edmicos <span class=\"_ _0\"></span>b\u00e1sicos <span class=\"_ _7\"></span>utilizados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istribuci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>agua, <span class=\"_ _1\"></span>farmacia, <span class=\"_ _b\"></span>salud, al<span class=\"_ _1\"></span>imentos, <span class=\"_ _1\"></span>eficiencia <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>erg\u00e9tica <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>edificios <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>sistemas <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>transporte, entre <span class=\"_ _b\"></span>otros. <span class=\"_ _b\"></span>Las </span><span style=\"display:inherit;clear:left;\">plantas d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _b\"></span>de refin<span class=\"_ _1\"></span>o se <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _1\"></span>integrando <span class=\"_ _b\"></span>con las <span class=\"_ _16\"></span>ope<span class=\"_ _0\"></span>raciones <span class=\"_ _b\"></span>petroqu\u00edmicas, <span class=\"_ _1\"></span>abasteciendo <span class=\"_ _b\"></span>a ambos </span><span style=\"display:inherit;clear:left;\">mercados de manera eficiente y flexible y optimizando el consumo de recursos naturales. </span><span style=\"display:inherit;clear:left;\">Tecnolog\u00edas bajas en carbono<span class=\"ff4\">: Este segmento comprende las siguientes l\u00edneas de actividad: </span></span><span style=\"display:inherit;clear:left;\">(i) <span class=\"_ _12\"> </span>Hidr\u00f3geno; </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>sta <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ne<span class=\"_ _0\"></span>gocio, <span class=\"_ _16\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>participa <span class=\"_ _b\"></span>activamente <span class=\"_ _b\"></span>ofreciendo <span class=\"_ _b\"></span>soluciones <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>diferentes </span><span style=\"display:inherit;clear:left;\">tipos <span class=\"_\"> </span>de <span class=\"_\"> </span>h<span class=\"_ _1\"></span>idr\u00f3geno, <span class=\"_\"> </span>ayudando <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_\"> </span>sus <span class=\"_ _e\"> </span>cl<span class=\"_ _0\"></span>ientes <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>integraci\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_\"> </span>este <span class=\"_ _e\"> </span>elemento <span class=\"_\"> </span>en <span class=\"_\"> </span>sus <span class=\"_\"> </span>p<span class=\"_ _1\"></span>rocesos </span><span style=\"display:inherit;clear:left;\">productivos con soluciones de almacenamiento o mezcl\u00e1ndolo con las redes de gas existentes. </span><span style=\"display:inherit;clear:left;\">(ii) <span class=\"_ _1b\"> </span>Captura y almacenam<span class=\"_ _1\"></span>iento de carbono </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>captura y <span class=\"_ _0\"></span>almacenamiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>carbono <span class=\"_ _0\"></span>(\"CCS\") <span class=\"_ _0\"></span>ayuda <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las empresas <span class=\"_ _0\"></span>industriales <span class=\"_ _0\"></span>intensivas </span><span style=\"display:inherit;clear:left;\">en ene<span class=\"_ _0\"></span>rg\u00eda, como las <span class=\"_ _0\"></span>industrias del <span class=\"_ _0\"></span>acero, qu\u00edmica, cemento y <span class=\"_ _0\"></span>papel, a<span class=\"_ _0\"></span> reducir las <span class=\"_ _0\"></span>emisiones de c<span class=\"_ _0\"></span>arbono </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>activos. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>instalaciones <span class=\"_ _b\"></span>industriales <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>lta <span class=\"_ _16\"></span>intensidad <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omplejas, <span class=\"_ _16\"></span>con <span class=\"_ _b\"></span>limitaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>espacio </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _e\"> </span>operat<span class=\"_ _1\"></span>ivas <span class=\"_ _d\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d\"> </span>dificultan <span class=\"_ _e\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>instalaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>nuevos <span class=\"_ _e\"> </span>procesos. <span class=\"_ _d\"> </span>Ante <span class=\"_ _e\"> </span>estos <span class=\"_ _d\"> </span>retos, <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _e\"> </span>acelera <span class=\"_ _d\"> </span>la </span><span style=\"display:inherit;clear:left;\">transici\u00f3n <span class=\"_\"> </span>energ\u00e9tica <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>sus <span class=\"_\"> </span>clientes <span class=\"_\"> </span>hacia <span class=\"_ _a\"> </span>un <span class=\"_\"> </span>futuro <span class=\"_\"> </span>cero <span class=\"_\"> </span>emisiones <span class=\"_ _a\"> </span>mediante <span class=\"_\"> </span>la <span class=\"_\"> </span>implantaci\u00f3n <span class=\"_\"> </span>de </span><span style=\"display:inherit;clear:left;\">tecnolog\u00edas <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>captura <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>carbono <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>sus<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>procesos <span class=\"_ _b\"></span>industriales. Una <span class=\"_ _16\"></span>vez <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>apturado, <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>di\u00f3xido <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>carbono </span><span style=\"display:inherit;clear:left;\">se almacena permanentemente o se convierte posteriormente en combustibles sint\u00e9ticos. </span><span style=\"display:inherit;clear:left;\">(iii) <span class=\"_ _1e\"> </span>Econom\u00eda Circular y Bioproductos </span><span style=\"display:inherit;clear:left;\">Dentro de<span class=\"_ _0\"></span> esta l\u00ednea<span class=\"_ _0\"></span> de actividad, e<span class=\"_ _0\"></span>l Grupo pres<span class=\"_ _0\"></span>ta servicios para <span class=\"_ _0\"></span>producir biometano y<span class=\"_ _0\"></span> convertir <span class=\"_ _0\"></span>biomasa </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _6\"></span>residuos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>combustibles<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>(biodi\u00e9sel <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>bioqueroseno), <span class=\"_ _6\"></span>productos <span class=\"_ _6\"></span>qu\u00edmicos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>generaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span>erg\u00eda <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">vapor. </span><span style=\"display:inherit;clear:left;\">Otros<span class=\"ff4 ls9\">: <span class=\"_ _6\"></span><span class=\"ls0\">Este <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span>gmento <span class=\"_ _7\"></span>presta <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _6\"></span>gesti\u00f3n, <span class=\"_ _6\"></span>ingenier\u00eda, <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>ompras, <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>puesta <span class=\"_ _6\"></span>en </span></span></span><span style=\"display:inherit;clear:left;\">marcha de<span class=\"_ _0\"></span> proyectos de i<span class=\"_ _0\"></span>nstalaciones relacionadas con activid<span class=\"_ _0\"></span>ades ajenas a <span class=\"_ _0\"></span>las l\u00edneas de <span class=\"_ _0\"></span>negocio del <span class=\"_ _6\"></span>Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"> </span>principales <span class=\"_ _d\"> </span>actividades <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>tratamiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>aguas, <span class=\"_ _d\"> </span>las <span class=\"_ _8\"></span>infraestructuras <span class=\"_ _8\"> </span>portuarias <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">petr\u00f3leo. <span class=\"_ _e\"> </span>Tambi\u00e9n <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>incluye<span class=\"_ _1\"></span>n <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>este <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>egmento <span class=\"_ _e\"> </span>aquellos <span class=\"_ _e\"> </span>proyectos <span class=\"_ _e\"> </span>cuya <span class=\"_ _d\"> </span>finalizaci\u00f3n <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>logr\u00f3 <span class=\"_ _e\"> </span>como<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">consecuencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>terminaci\u00f3n de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cliente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>garant\u00edas. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rop\u00f3sito de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>inclusi\u00f3n </span><span style=\"display:inherit;clear:left;\">es evitar distorsionar el an\u00e1lisis de los segmentos restantes. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>ge<span class=\"_ _0\"></span>nerales <span class=\"_ _b\"></span>relacionados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sede <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ocial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _1\"></span>departamentos <span class=\"_ _b\"></span>funcionales <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no ge<span class=\"_ _1\"></span>neran <span class=\"_ _b\"></span>ingresos </span><span style=\"display:inherit;clear:left;\">o que p<span class=\"_ _1\"></span>ueden generar <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>gresos que <span class=\"_ _b\"></span>so<span class=\"_ _0\"></span>n s<span class=\"_ _1\"></span>olo incidentales <span class=\"_ _1\"></span>a las <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tividades <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>y que<span class=\"_ _1\"></span>, en cu<span class=\"_ _1\"></span>alquier caso,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _1\"></span>pueden <span class=\"_ _b\"></span>asignarse a <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ing\u00fan <span class=\"_ _b\"></span>segmento<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>operativo <span class=\"_ _b\"></span>o i<span class=\"_ _1\"></span>ncluirse <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>segmento o<span class=\"_ _1\"></span>perativo, <span class=\"_ _b\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>como </span><span style=\"display:inherit;clear:left;\">se indica en la NIIF 8.6, se clasifican como 'No asignados'. </span><span style=\"display:inherit;clear:left;\">El an<span class=\"_ _1\"></span>\u00e1lisis <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>segmento <span class=\"_ _1\"></span>operativo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>basa <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>valuaci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>anancia/p\u00e9rdida <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>operaciones de <span class=\"_ _b\"></span>los </span><span style=\"display:inherit;clear:left;\">segmentos, ajustada por los gastos <span class=\"_ _0\"></span>generales del Grupo no asignados. Adici<span class=\"_ _0\"></span>onalmente, el Grupo gestiona las </span><span style=\"display:inherit;clear:left;\">actividades <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>efecto <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>ganancias. <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gastos </span><span style=\"display:inherit;clear:left;\">financieros <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _0\"></span>beneficios, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>financiera <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>impuestos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>pagar, <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">distribuido <span class=\"_ _a\"> </span>por <span class=\"_ _a\"> </span>segmentos. <span class=\"_\"> </span>Adicionalmente, <span class=\"_ _a\"> </span>no <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>imputa<span class=\"_ _1\"></span>n <span class=\"_ _a\"> </span>activos <span class=\"_ _a\"> </span>no <span class=\"_\"> </span>c<span class=\"_ _0\"></span>orrientes<span class=\"_ _0\"></span>, <span class=\"_ _a\"> </span>ni <span class=\"_ _a\"> </span>la <span class=\"_\"> </span>c<span class=\"_ _0\"></span>orrespondiente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">amortizaci\u00f3n o deterioro, por no considerarse significativos. </span><span style=\"display:inherit;clear:left;\">No se realizaron ventas entre los distintos segmentos operativos en <span class=\"_ _1\"></span>los ejercicios 202<span class=\"_ _0\"></span>3 y 2022. </span><span style=\"display:inherit;clear:left;\">Refino</span><span style=\"display:inherit;clear:left;\">Gas N<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>tural</span><span style=\"display:inherit;clear:left;\">Pe<span class=\"_ _0\"></span>troqu\u00edmi<span class=\"_ _0\"></span>ca</span><span style=\"display:inherit;clear:left;\">Te<span class=\"_ _0\"></span>cnolog\u00eda<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> ba<span class=\"_ _0\"></span>ja<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Carbono</span><span style=\"display:inherit;clear:left;\">Otros</span><span style=\"display:inherit;clear:left;\">Sin <span class=\"_ _0\"></span>As<span class=\"_ _b\"></span>igna<span class=\"_ _0\"></span>r</span><span style=\"display:inherit;clear:left;\">TOTAL</span><span style=\"display:inherit;clear:left;\">2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022<span class=\"_ _1f\"> </span>2023<span class=\"_ _1f\"> </span>2022</span><span style=\"display:inherit;clear:left;\"> Resultado por <span class=\"_ _0\"></span>Se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>entos</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _1\"></span>gre<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>Ordin<span class=\"_ _1\"></span>ario<span class=\"_ _1\"></span>s<span class=\"_ _20\"> </span>947<span class=\"_ _1\"></span>.510<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _22\"> </span>1.425.93<span class=\"_ _1\"></span>6<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>2.347.43<span class=\"_ _1\"></span>1<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.632.12<span class=\"_ _1\"></span>1<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>611<span class=\"_ _1\"></span>.565<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>842<span class=\"_ _1\"></span>.556<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>42.017<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>5.716<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _28\"> </span>186<span class=\"_ _1\"></span>.628<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>327<span class=\"_ _1\"></span>.041<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _29\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _2b\"> </span>4.135.15<span class=\"_ _1\"></span>2<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.233.37<span class=\"_ _1\"></span>0<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Resultado<span class=\"_ _1\"></span> E<span class=\"_ _0\"></span>xplotaci\u00f3n<span class=\"_ _2c\"> </span>10.235<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _24\"> </span>73.476<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _10\"> </span>174<span class=\"_ _1\"></span>.049<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>55.487<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _10\"> </span>105<span class=\"_ _1\"></span>.240<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>89.547<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>4.735<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _2d\"> </span>(1.11<span class=\"_ _1\"></span>4)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> <span class=\"_ _10\"> </span>(40<span class=\"_ _1\"></span>.338)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _10\"> </span>(11<span class=\"_ _1\"></span>5.998)<span class=\"_ _30\"></span><span class=\"ls1e\">      <span class=\"ls0\"> <span class=\"_ _26\"> </span>(97<span class=\"_ _1\"></span>.323)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(92<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>656)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _2d\"> </span>156.598<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _31\"> </span>8.741<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">%<span class=\"_ _b\"></span> Re<span class=\"_ _0\"></span>ntabil<span class=\"_ _0\"></span>ida<span class=\"_ _0\"></span>d<span class=\"_ _32\"> </span>1,1%<span class=\"_ _33\"> </span>5,2%<span class=\"_ _33\"> </span>7,4%<span class=\"_ _33\"> </span>3,4%<span class=\"_ _34\"> </span>17,2%<span class=\"_ _34\"> </span>10<span class=\"_ _1\"></span>,6%<span class=\"_ _34\"> </span>11,3%<span class=\"_ _14\"> </span>-<span class=\"_ _1\"></span>19,5%<span class=\"_ _1c\"> </span>-21,6%<span class=\"_ _14\"> </span>-<span class=\"_ _1\"></span>35,5%<span class=\"_ _35\"> </span>3,8%<span class=\"_ _33\"> </span>0,2%</span><span style=\"display:inherit;clear:left;\">Rdo<span class=\"_ _1\"></span> Financiero N<span class=\"_ _1\"></span>eto (No<span class=\"_ _1\"></span>ta 25)<span class=\"_ _36\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _37\"> </span>(52<span class=\"_ _1\"></span>.849)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(27<span class=\"_ _1\"></span>.166)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(5<span class=\"_ _1\"></span>2.849)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(27.166)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Benef<span class=\"_ _b\"></span>ic<span class=\"_ _0\"></span>io V<span class=\"_ _0\"></span>enta y <span class=\"_ _0\"></span>Participaci\u00f3n en resultados de empresas </span><span style=\"display:inherit;clear:left;\">(41<span class=\"_ _1\"></span>6)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _24\"> </span>(11<span class=\"_ _1\"></span>0)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _24\"> </span>(41<span class=\"_ _1\"></span>6)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _24\"> </span>(11<span class=\"_ _1\"></span>0)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">asociadas</span><span style=\"display:inherit;clear:left;\">-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Resultado<span class=\"_ _1\"></span> antes <span class=\"_ _0\"></span>de impuestos<span class=\"_ _36\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _39\"> </span>103<span class=\"_ _1\"></span>.332<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _3a\"> </span>(18<span class=\"_ _1\"></span>.534)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Imp<span class=\"_ _1\"></span>uesto s<span class=\"_ _0\"></span>obr<span class=\"_ _1\"></span>e las <span class=\"_ _0\"></span>gan<span class=\"_ _1\"></span>ancias<span class=\"_ _35\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _37\"> </span>(43.602)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(15.950)<span class=\"_ _2e\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(43.602<span class=\"_ _1\"></span>)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> <span class=\"_ _24\"> </span>(15.950<span class=\"_ _1\"></span>)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Resultado<span class=\"_ _1\"></span> del Ej<span class=\"_ _0\"></span>ercicio<span class=\"_ _3b\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _3c\"> </span>59.730<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _2d\"> </span>(<span class=\"_ _1\"></span>34.48<span class=\"_ _1\"></span>4)<span class=\"_ _2f\"></span><span class=\"ls1e\">        <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\"> Activos<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>y Pa<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ivos<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>por Se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntos</span><span style=\"display:inherit;clear:left;\">Ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>1.609.19<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.889.90<span class=\"_ _1\"></span>2<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.746.49<span class=\"_ _1\"></span>5<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.569<span class=\"_ _1\"></span>.310<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>348<span class=\"_ _1\"></span>.805<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>567<span class=\"_ _1\"></span>.478<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>12.696<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>2.480<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _28\"> </span>162<span class=\"_ _1\"></span>.299<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>183<span class=\"_ _1\"></span>.814<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>620<span class=\"_ _1\"></span>.477<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>606<span class=\"_ _1\"></span>.756<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _22\"> </span>4.499.96<span class=\"_ _1\"></span>4<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.819.73<span class=\"_ _1\"></span>9<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">As<span class=\"_ _0\"></span>ociadas<span class=\"_ _3e\"> </span>1.500<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _2d\"> </span>(1.18<span class=\"_ _1\"></span>2)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> <span class=\"_ _3f\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _10\"> </span>(55<span class=\"_ _1\"></span>0)<span class=\"_ _38\"></span><span class=\"ls1e\">             <span class=\"ls0\"> <span class=\"_ _22\"> </span>(2.197<span class=\"_ _1\"></span>)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> <span class=\"_ _3f\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _2d\"> </span><span class=\"ls1d\">950<span class=\"_ _27\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _40\"> </span>(3.37<span class=\"_ _1\"></span>9)<span class=\"_ _2e\"></span><span class=\"ls1e\">          <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _b\"></span>ot<span class=\"_ _0\"></span>al Ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os<span class=\"_ _41\"> </span>1.610.69<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.888.72<span class=\"_ _1\"></span>0<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.746.49<span class=\"_ _1\"></span>5<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.569<span class=\"_ _1\"></span>.310<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>348<span class=\"_ _1\"></span>.805<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>567<span class=\"_ _1\"></span>.478<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _26\"> </span>12.696<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>2.480<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _28\"> </span>161<span class=\"_ _1\"></span>.749<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>181<span class=\"_ _1\"></span>.617<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>620<span class=\"_ _1\"></span>.477<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>606<span class=\"_ _1\"></span>.756<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _22\"> </span>4.500.91<span class=\"_ _1\"></span>5<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.816.36<span class=\"_ _1\"></span>0<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _b\"></span>ot<span class=\"_ _0\"></span>al Pasi<span class=\"_ _0\"></span>v<span class=\"_ _b\"></span>os<span class=\"_ _42\"> </span>1.290.58<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.726.88<span class=\"_ _1\"></span>6<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.392.86<span class=\"_ _1\"></span>1<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.325<span class=\"_ _1\"></span>.698<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _25\"> </span>333<span class=\"_ _1\"></span>.010<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _24\"> </span>427<span class=\"_ _1\"></span>.139<span class=\"_ _21\"></span><span class=\"ls1e\">       <span class=\"ls0\"> <span class=\"_ _31\"> </span>9.390<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _25\"> </span><span class=\"ls1d\">884<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _43\"> </span>25.611<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _24\"> </span>49.456<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _43\"> </span>1.124.94<span class=\"_ _1\"></span>3<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.203<span class=\"_ _1\"></span>.283<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.176<span class=\"_ _1\"></span>.398<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>4.733<span class=\"_ _1\"></span>.346<span class=\"_ _23\"></span><span class=\"ls1e\">     <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\"> I<span class=\"_ _0\"></span>nvers<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n i<span class=\"_ _0\"></span>nmovil<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"ff4\"> (Notas 6 y<span class=\"_ _0\"></span> 7)<span class=\"_ _44\"> </span>2.911<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.207<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _25\"> </span><span class=\"ls1d\">471<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span><span class=\"ls1d\">228<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls1d\">71<span class=\"_ _21\"></span><span class=\"ls1e\">               <span class=\"ls0\"> <span class=\"_ _45\"> </span><span class=\"ls1d\">110<span class=\"_ _23\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _46\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _47\"> </span><span class=\"ls1d\">43<span class=\"_ _21\"></span><span class=\"ls1e\">               <span class=\"ls0\"> <span class=\"_ _24\"> </span><span class=\"ls1d\">28<span class=\"_ _48\"></span><span class=\"ls1e\">               <span class=\"ls0\"> <span class=\"_ _37\"> </span>10.514<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>1.188<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _10\"> </span>14.009<span class=\"_ _27\"></span><span class=\"ls1e\">         <span class=\"ls0\"> <span class=\"_ _26\"> </span>2.762<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\"> Otra <span class=\"_ _0\"></span>Informa<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>por s<span class=\"_ _1\"></span>egm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto</span><span style=\"display:inherit;clear:left;\">Amortiz<span class=\"_ _0\"></span>aci\u00f3n del In<span class=\"_ _1\"></span>mov<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>Material (Nota 6)<span class=\"_ _49\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _28\"> </span>4<span class=\"_ _1\"></span>.310<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>5<span class=\"_ _1\"></span>.033<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>4<span class=\"_ _1\"></span>.310<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>5<span class=\"_ _1\"></span>.033<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Amortiz<span class=\"_ _0\"></span>aci\u00f3n de Ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span>intangibles (Nota 7)<span class=\"_ _44\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _28\"> </span>1.699<span class=\"_ _23\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1.826<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1<span class=\"_ _1\"></span>.699<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>1<span class=\"_ _1\"></span>.826<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdid<span class=\"_ _1\"></span>a deterior<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>cuentas c<span class=\"_ _0\"></span>omerciales a c<span class=\"_ _0\"></span>obra<span class=\"_ _1\"></span>r (No<span class=\"_ _1\"></span>ta <span class=\"ls1d\">11</span>)<span class=\"_ _4a\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _24\"> </span>-<span class=\"_ _2a\"></span><span class=\"ls1e\">              <span class=\"ls0\"> <span class=\"_ _28\"> </span>5<span class=\"_ _1\"></span>.139<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>9<span class=\"_ _1\"></span>.305<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>5<span class=\"_ _1\"></span>.139<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> <span class=\"_ _24\"> </span>9<span class=\"_ _1\"></span>.305<span class=\"_ _27\"></span><span class=\"ls1e\">           <span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style=\"display:inherit;clear:left;\">Los in<span class=\"_ _1\"></span>gresos pro<span class=\"_ _1\"></span>cedentes de <span class=\"_ _b\"></span>clientes e<span class=\"_ _1\"></span>xternos se <span class=\"_ _b\"></span>asignan en <span class=\"_ _b\"></span>base al <span class=\"_ _b\"></span>pa\u00eds en <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>localiza el <span class=\"_ _b\"></span>cliente<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>desglose<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos Ord<span class=\"_ _1\"></span>inarios </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">62.782 </span><span style=\"display:inherit;clear:left;\">71.331 </span><span style=\"display:inherit;clear:left;\"> Oriente Medio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2.135.889 </span><span style=\"display:inherit;clear:left;\">2.354.156 </span><span style=\"display:inherit;clear:left;\"> Am\u00e9rica </span><span style=\"display:inherit;clear:left;\">724.960 </span><span style=\"display:inherit;clear:left;\">538.287 </span><span style=\"display:inherit;clear:left;\"> Asia </span><span style=\"display:inherit;clear:left;\">488.378 </span><span style=\"display:inherit;clear:left;\">360.054 </span><span style=\"display:inherit;clear:left;\"> Europa </span><span style=\"display:inherit;clear:left;\">644.042 </span><span style=\"display:inherit;clear:left;\">482.918 </span><span style=\"display:inherit;clear:left;\"> Mediterr\u00e1neo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">79.101 </span><span style=\"display:inherit;clear:left;\">426.623 </span><span style=\"display:inherit;clear:left;\">4.135.152 </span><span style=\"display:inherit;clear:left;\">4.233.370 </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _d\"> </span><span class=\"lsf\">de</span>l <span class=\"_ _d\"> </span>\u00e1rea <span class=\"_ _8\"></span>geogr\u00e1fica<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Oriente <span class=\"_ _8\"> </span>Med<span class=\"_ _0\"></span>io <span class=\"_ _8\"></span>principalmente <span class=\"_ _d\"> </span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>operaciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _8\"></span>en </span><span style=\"display:inherit;clear:left;\">Arabia <span class=\"_\"> </span>Saud\u00ed, <span class=\"_\"> </span>Abu <span class=\"_\"> </span>Dabi, <span class=\"_\"> </span>Kuwait, <span class=\"_\"> </span>Bahr\u00e9in <span class=\"_\"> </span><span class=\"ls13\">y <span class=\"_\"> </span></span>Om\u00e1n; <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>\u00e1rea <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>Am<span class=\"_ _1\"></span>\u00e9rica <span class=\"_\"> </span>corresponden <span class=\"_\"> </span>fundamentalmente <span class=\"_\"> </span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">operaciones <span class=\"_ _8\"></span>realizadas <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>Per\u00fa, <span class=\"_ _8\"></span>M\u00e9jico <span class=\"_ _8\"></span>Colombia <span class=\"_ _6\"></span>y <span class=\"_ _8\"> </span>Chile,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>\u00e1rea <span class=\"_ _8\"> </span>geogr\u00e1fica <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>Asia <span class=\"_ _8\"></span>comprende <span class=\"_ _8\"> </span>operaciones </span><span style=\"display:inherit;clear:left;\">efectuadas <span class=\"_ _7\"></span>en, <span class=\"_ _0\"></span>Mal<span class=\"_ _0\"></span>asia, <span class=\"_ _0\"></span>Tailandia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Singapur<span class=\"ls9\">; <span class=\"_ _7\"></span></span>el <span class=\"_ _7\"></span>\u00e1rea <span class=\"_ _0\"></span>geogr\u00e1fica <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Europa <span class=\"_ _0\"></span>comprende <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>efectuadas </span><span style=\"display:inherit;clear:left;\">principalmente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Polonia<span class=\"ls9\">, <span class=\"_ _7\"></span><span class=\"ls13\">y </span></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>\u00e1rea <span class=\"_ _7\"></span>geogr\u00e1fica <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Mediterr\u00e1neo <span class=\"_ _0\"></span>incluye <span class=\"_ _7\"></span>b\u00e1sicamente <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>Turqu\u00eda <span class=\"_ _0\"></span><span class=\"ls16\">y </span></span><span style=\"display:inherit;clear:left;\">Argelia entre otros pa\u00edses. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>o<span class=\"_ _0\"></span>rdinarios <span class=\"_ _6\"></span>procedentes <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>nuestros <span class=\"_ _6\"></span>5 <span class=\"_ _6\"></span>principales <span class=\"_ _6\"></span>clientes <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>presentan <span class=\"_ _6\"></span>el <span class=\"_ _d\"> </span>59,76 <span class=\"_ _6\"></span>% <span class=\"_ _8\"></span>del <span class=\"_ _6\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los </span><span style=\"display:inherit;clear:left;\">ingresos <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>rdinarios <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>2023 <span class=\"_ _d\"> </span>(2022<span class=\"ls9\">:6</span>1,92%). <span class=\"_ _d\"> </span>El <span class=\"_ _8\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>clientes <span class=\"_ _d\"> </span>que </span><span style=\"display:inherit;clear:left;\">individualmente <span class=\"_ _0\"></span>considerados <span class=\"_ _0\"></span>rep<span class=\"_ _0\"></span>resentan <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>10% <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>consolidados <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2023 <span class=\"_ _0\"></span>totalizan </span><span style=\"display:inherit;clear:left;\">1.925.367 millones de euros (<span class=\"ls8\">202</span>2<span class=\"ls9\">: </span>1.742 millones de euros). </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egmentos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>informa <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>cri<span class=\"_ _0\"></span>terios </span><span style=\"display:inherit;clear:left;\">uniformes a los <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>escritos en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a nota 2. <span class=\"_ _1\"></span>Estos activos <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> pasivos <span class=\"_ _1\"></span>se asignan e<span class=\"_ _1\"></span>n base <span class=\"_ _1\"></span>a la lo<span class=\"_ _1\"></span>calizaci\u00f3n de <span class=\"_ _1\"></span>los mismos. </span><span style=\"display:inherit;clear:left;\">El detalle de los activos e inversiones en inmovilizado es el siguiente:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Inversiones en<span class=\"_ _1\"></span> Inmovilizado </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">639.307 </span><span style=\"display:inherit;clear:left;\">575.031 </span><span style=\"display:inherit;clear:left;\">57<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">28<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Oriente Medio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2.315.721 </span><span style=\"display:inherit;clear:left;\">2.463.416 </span><span style=\"display:inherit;clear:left;\">469<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">242<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Am\u00e9rica </span><span style=\"display:inherit;clear:left;\">620.058 </span><span style=\"display:inherit;clear:left;\">666.793 </span><span style=\"display:inherit;clear:left;\">464<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">234<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Asia </span><span style=\"display:inherit;clear:left;\">108.293 </span><span style=\"display:inherit;clear:left;\">187.295 </span><span style=\"display:inherit;clear:left;\">2.059 </span><span style=\"display:inherit;clear:left;\">893<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Europa </span><span style=\"display:inherit;clear:left;\">525.087 </span><span style=\"display:inherit;clear:left;\">398.266 </span><span style=\"display:inherit;clear:left;\">13<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">0 </span><span style=\"display:inherit;clear:left;\"> Mediterr\u00e1neo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">128.257 </span><span style=\"display:inherit;clear:left;\">357.509 </span><span style=\"display:inherit;clear:left;\">450<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">177<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Subtotal </span><span style=\"display:inherit;clear:left;\">4.336.724 </span><span style=\"display:inherit;clear:left;\">4.648.309 </span><span style=\"display:inherit;clear:left;\">3.513 </span><span style=\"display:inherit;clear:left;\">1.574 </span><span style=\"display:inherit;clear:left;\"> Asociadas </span><span style=\"display:inherit;clear:left;\">950<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-3.379 </span><span style=\"display:inherit;clear:left;\">0 </span><span style=\"display:inherit;clear:left;\">0 </span><span style=\"display:inherit;clear:left;\"> Sin Asignar<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">163.241 </span><span style=\"display:inherit;clear:left;\">171.430 </span><span style=\"display:inherit;clear:left;\">10.496 </span><span style=\"display:inherit;clear:left;\">1.188 </span><span style=\"display:inherit;clear:left;\">4.500.915 </span><span style=\"display:inherit;clear:left;\">4.816.360 </span><span style=\"display:inherit;clear:left;\">14.009 </span><span style=\"display:inherit;clear:left;\">2.762 </span><span style=\"display:inherit;clear:left;\">La conciliaci\u00f3n <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ntre <span class=\"_ _1\"></span>los act<span class=\"_ _1\"></span>ivos y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>de los <span class=\"_ _b\"></span>segmentos sobre los <span class=\"_ _b\"></span>que se <span class=\"_ _1\"></span>debe inf<span class=\"_ _1\"></span>ormar <span class=\"_ _1\"></span>y los <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>tivos y p<span class=\"_ _1\"></span>asivos </span><span style=\"display:inherit;clear:left;\">totales es como sigue:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Activo de los Seg<span class=\"_ _1\"></span>mentos </span><span style=\"display:inherit;clear:left;\">3.880.438 </span><span style=\"display:inherit;clear:left;\">4.209.604 </span><span style=\"display:inherit;clear:left;\"> No Asignados:<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activo No Corrien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">335.340 </span><span style=\"display:inherit;clear:left;\">384.407 </span><span style=\"display:inherit;clear:left;\">Activo Corrientes<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">285.137 </span><span style=\"display:inherit;clear:left;\">222.349 </span><span style=\"display:inherit;clear:left;\">4.500.915 </span><span style=\"display:inherit;clear:left;\">4.816.360 </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Pasivo de los <span class=\"_ _1\"></span>Segmentos </span><span style=\"display:inherit;clear:left;\">3.051.455 </span><span style=\"display:inherit;clear:left;\">3.530.064 </span><span style=\"display:inherit;clear:left;\"> No Asignados:<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pasivo No Cor<span class=\"_ _1\"></span>rientes </span><span style=\"display:inherit;clear:left;\">646.037 </span><span style=\"display:inherit;clear:left;\">822.268 </span><span style=\"display:inherit;clear:left;\">Pasivo Corriente<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">478.905 </span><span style=\"display:inherit;clear:left;\">381.015 </span><span style=\"display:inherit;clear:left;\">4.176.398 </span><span style=\"display:inherit;clear:left;\">4.733.346</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__105": {
   "value": "<span style=\"display:inherit;clear:left;\">6.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Inmovilizado material <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las distintas partidas que componen el Inmovilizado material son los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Instalaciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Terrenos y </span><span style=\"display:inherit;clear:left;\">Mobiliario y </span><span style=\"display:inherit;clear:left;\">Inmovilizado </span><span style=\"display:inherit;clear:left;\">Otro </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">t\u00e9cnicas y </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">construcciones<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">equipo </span><span style=\"display:inherit;clear:left;\">en curso </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">maquinaria  </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">13.274 </span><span style=\"display:inherit;clear:left;\">                  25.739<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31.421 </span><span style=\"display:inherit;clear:left;\">2.537 </span><span style=\"display:inherit;clear:left;\">4.890 </span><span style=\"display:inherit;clear:left;\">77.861 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">12 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">409 </span> </span><span style=\"display:inherit;clear:left;\">                2.150 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">82 </span> </span><span style=\"display:inherit;clear:left;\">2.652  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(386)</span> </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(814)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(84)</span> </span><span style=\"display:inherit;clear:left;\">(1.284) </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">               (12.648)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     (8.852<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (1.482)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(61)</span> </span><span style=\"display:inherit;clear:left;\">     (23.043) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls1b\">(5)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                1.140 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">190 </span> </span><span style=\"display:inherit;clear:left;\">        1.587  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">633 </span> </span><span style=\"display:inherit;clear:left;\">                    17.17<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">              32.415 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             5.017 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      57.774  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                  6.844 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">532 </span> </span><span style=\"display:inherit;clear:left;\">                6.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">45 </span> </span><span style=\"display:inherit;clear:left;\">      13.970  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(175)</span> </span><span style=\"display:inherit;clear:left;\">                     (1.091<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (1.798)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">               <span class=\"ls1b\">(297)</span> </span><span style=\"display:inherit;clear:left;\">       (3.361) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">300 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">231 </span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(744)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(65)</span> </span><span style=\"display:inherit;clear:left;\">          <span class=\"ls1b\">(278)</span> </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                  7.602 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    16.84<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">              36.422 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             4.700 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      68.105  </span><span style=\"display:inherit;clear:left;\">Amortizaci\u00f3n </span><span style=\"display:inherit;clear:left;\"> Instalaciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acumulada y </span><span style=\"display:inherit;clear:left;\">Terrenos y </span><span style=\"display:inherit;clear:left;\">Mobiliario y </span><span style=\"display:inherit;clear:left;\">Inmovilizado </span><span style=\"display:inherit;clear:left;\">Otro </span><span style=\"display:inherit;clear:left;\">t\u00e9cnicas y </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">p\u00e9rdida por </span><span style=\"display:inherit;clear:left;\">construcciones <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">equipo </span><span style=\"display:inherit;clear:left;\">en curso </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">maquinaria  </span><span style=\"display:inherit;clear:left;\">deterioro </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                  1.609 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    20.65<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              26.385 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             2.826 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      54.007  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">309 </span> </span><span style=\"display:inherit;clear:left;\">                      1.52<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">                3.113 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">91 </span> </span><span style=\"display:inherit;clear:left;\">        5.033  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(386)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(782)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(81)</span> </span><span style=\"display:inherit;clear:left;\">       (1.249) </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                 (1.863)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     (7.571<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (1.480)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(58)</span> </span><span style=\"display:inherit;clear:left;\">     (10.972) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls1b\">(7)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">230 </span> </span><span style=\"display:inherit;clear:left;\">                1.018 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">175 </span> </span><span style=\"display:inherit;clear:left;\">        1.416  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">48 </span> </span><span style=\"display:inherit;clear:left;\">                    14.44<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">              28.254 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             2.953 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      48.235  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">917 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">503 </span> </span><span style=\"display:inherit;clear:left;\">                2.795 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">95 </span> </span><span style=\"display:inherit;clear:left;\">        4.310  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(71)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(926)</span> </span><span style=\"display:inherit;clear:left;\">               (1.771)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">               <span class=\"ls1b\">(329)</span> </span><span style=\"display:inherit;clear:left;\">       (3.097) </span><span style=\"display:inherit;clear:left;\">Diferencias de </span><span style=\"display:inherit;clear:left;\">conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls1b\">(2)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls1b\">(39)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(597)</span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(71)</span> </span><span style=\"display:inherit;clear:left;\">          <span class=\"ls1b\">(709)</span> </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">892 </span> </span><span style=\"display:inherit;clear:left;\">                    13.98<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">              28.681 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            2.537  </span><span style=\"display:inherit;clear:left;\">             2.648 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      48.739  </span><span style=\"display:inherit;clear:left;\">Saldo neto 1 de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">enero de 2022 </span><span style=\"display:inherit;clear:left;\">11.665 </span><span style=\"display:inherit;clear:left;\">                      5.08<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                5.036 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             2.064 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      23.854  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">diciembre de 2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">585 </span> </span><span style=\"display:inherit;clear:left;\">                      2.72<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                4.161 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             2.064 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        9.539  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">diciembre de 2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                  6.710 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      2.86<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                7.741 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             2.052 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">      19.366  </span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>terrenos y <span class=\"_ _b\"></span>construcciones incluye, principal<span class=\"_ _1\"></span>mente, plazas <span class=\"_ _b\"></span>de aparcamiento <span class=\"_ _1\"></span>propiedad <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>lgunas <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">las sociedades del Grupo. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_\"> </span>altas <span class=\"_\"> </span>del <span class=\"_\"> </span>ep\u00edgrafe <span class=\"_\"> </span>\u201cTerrenos<span class=\"_ _0\"></span> <span class=\"_\"> </span>y <span class=\"_\"> </span>construcciones\u201d <span class=\"_\"> </span>del <span class=\"_\"> </span>ejercicio <span class=\"_\"> </span>2023, <span class=\"_\"> </span>corresponden, <span class=\"_\"> </span>principalmente, <span class=\"_\"> </span>a <span class=\"_ _f\"> </span><span class=\"ff4\">las </span></span><span style=\"display:inherit;clear:left;\">instalaciones <span class=\"_ _6\"></span>adquiridas <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>Polonia <span class=\"_ _8\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ej<span class=\"_ _0\"></span>ecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _8\"></span>proyecto <span class=\"_ _8\"></span><span class=\"ls11\">EPC</span>. <span class=\"_ _6\"></span><span class=\"ff7\">Las <span class=\"_ _6\"></span>altas <span class=\"_ _8\"> </span>del <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>\u201cMobiliario <span class=\"_ _6\"></span>y </span></span><span style=\"display:inherit;clear:left;\">equipo\u201d, <span class=\"_ _0\"></span>corresponden, principalmente, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>adquisiciones de <span class=\"_ _0\"></span>equipos <span class=\"_ _0\"></span>inform\u00e1ticos, fundamentalmente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Espa\u00f1a <span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">India, motivada por el incremento de la actividad en dichos pa\u00edses. </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>importes <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>ncluidos <span class=\"_ _7\"></span>en <span class=\"_ _8\"></span><span class=\"ff7\">el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>\u201cSalida <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>per\u00edmetro\u201d</span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>correspond<span class=\"ls9\">\u00eda</span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sociedad </span><span style=\"display:inherit;clear:left;\">Ib\u00e9rica del Espacio, S.A. la cual fue vendida en dicho ejercicio (ver nota 2.3.1) </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>tiene <span class=\"_ _0\"></span>situadas <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>extranjero <span class=\"_ _0\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _7\"></span>material <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">valor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span><span class=\"ls8\">de </span>38.463 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"ls8\">202</span>2: 30.823 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>acumulada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>27.591 </span><span style=\"display:inherit;clear:left;\">miles de euros (<span class=\"ls8\">202</span>2: 28.210 miles de euros). </span><span style=\"display:inherit;clear:left;\">Es <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ol\u00edtica <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>contratar <span class=\"_ _0\"></span>tod<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>p\u00f3lizas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>seguros <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>estiman <span class=\"_ _7\"></span>necesarias <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">posibles riesgos que pudieran afectar a los elementos del inmovilizado material. </span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023 ni en el ejercicio 2022<span class=\"_ _0\"></span>, se ha dotado provisi\u00f3n por depreciaci\u00f3n del inmovilizado material.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__107": {
   "value": "<span style=\"display:inherit;clear:left;\">7.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las distintas partidas que componen los activos intangibles son los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Aplicaciones </span><span style=\"display:inherit;clear:left;\"> Concesiones </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticas y <span class=\"_ _1\"></span>otro </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Administrativas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">Saldos al 1 de<span class=\"_ _1\"></span> enero de 2022 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    5.040  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  79.401  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">109 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">109 </span> </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(928)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(928)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y a<span class=\"_ _1\"></span>justes por aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">NIC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">63 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">63 </span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>22 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    4.097  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  78.458  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">38 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">38 </span> </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(206)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(206)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y a<span class=\"_ _1\"></span>justes por aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">NIC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(4</span>4) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(4</span>4) </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>23 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    3.885  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  78.246  </span><span style=\"display:inherit;clear:left;\">Aplicaciones </span><span style=\"display:inherit;clear:left;\">Amortizaci\u00f3n acu<span class=\"_ _1\"></span>mulada y p\u00e9rd<span class=\"_ _1\"></span>ida por </span><span style=\"display:inherit;clear:left;\"> Concesiones </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticas y <span class=\"_ _1\"></span>otro </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">deterioro </span><span style=\"display:inherit;clear:left;\">Administrativas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">Saldos al 1 de ener<span class=\"_ _1\"></span>o de 2022 </span><span style=\"display:inherit;clear:left;\">27.097 </span><span style=\"display:inherit;clear:left;\">3.555 </span><span style=\"display:inherit;clear:left;\">30.652 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.483  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">343 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.826  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(870)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(870)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">57 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">57 </span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>22 </span><span style=\"display:inherit;clear:left;\">28.580 </span><span style=\"display:inherit;clear:left;\">2.898 </span><span style=\"display:inherit;clear:left;\">31.478 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.515  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">184 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.699  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(201)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(201)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(42)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(42)</span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>23 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  30.095  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    2.8<span class=\"ls5\">39</span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  32.934  </span><span style=\"display:inherit;clear:left;\">Saldo neto 1 de<span class=\"_ _1\"></span> enero de 2022<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  47.264  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.485  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48.749  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> diciembre de<span class=\"_ _1\"></span> 2022 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  45.781  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.199  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  46.980  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> diciembre de<span class=\"_ _1\"></span> 2023 </span><span style=\"display:inherit;clear:left;\">                      44<span class=\"_ _1\"></span>.266  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.046  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  45.312  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>In<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>Desarrollo <span class=\"_ _d\"> </span>carg<span class=\"_ _0\"></span>ado <span class=\"_ _e\"> </span>directamente <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">asciende a10.500 miles de euros (<span class=\"lsf\">20<span class=\"_ _0\"></span></span>22: 7.200 miles de euros).</span></span> </span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de<span class=\"_ _1\"></span> <span class=\"ff7\">\u201c</span>Aplicaciones Inform\u00e1ticas <span class=\"_ _1\"></span><span class=\"ff7\">y otro <span class=\"_ _1\"></span>inmovilizado\u201d<span class=\"ff4\"> recoge, <span class=\"_ _1\"></span>principalmente, la <span class=\"_ _1\"></span>propiedad y <span class=\"_ _1\"></span>el derecho <span class=\"_ _b\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">uso de <span class=\"_ _b\"></span>las<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>plicaciones <span class=\"_ _1\"></span>inform\u00e1ticas adquir<span class=\"_ _1\"></span>idas a <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span>rceros. <span class=\"_ _1\"></span>En <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l sa<span class=\"_ _1\"></span>ldo de <span class=\"_ _b\"></span>Apl<span class=\"_ _0\"></span>icaciones <span class=\"_ _1\"></span>Inform\u00e1ticas <span class=\"_ _1\"></span>no se <span class=\"_ _b\"></span>recogen </span><span style=\"display:inherit;clear:left;\">importes ligados al desarrollo interno de programas inform\u00e1ticos.  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"lse\">los</span> ejercicios 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 <span class=\"_ _1\"></span><span class=\"ls8\">no <span class=\"ls0\">se han capitalizado gastos financieros. </span></span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023 ni en el ejercicio 2022<span class=\"_ _0\"></span>, se ha dotado provisi\u00f3n por deprecia<span class=\"ls16\">ci</span>\u00f3n de los activos intangibles.</span></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Concesiones Administrativas </span></span><span style=\"display:inherit;clear:left;\">Este ep\u00edgrafe incluye los siguientes acuerdos de concesiones de servicios p\u00fablicos: </span><span style=\"display:inherit;clear:left;\">A\u00f1o de </span><span style=\"display:inherit;clear:left;\">Concesi\u00f3n </span><span style=\"display:inherit;clear:left;\">finalizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">Rescate </span><span style=\"display:inherit;clear:left;\">Complejo Deportivo </span><span style=\"display:inherit;clear:left;\">1 </span><span style=\"display:inherit;clear:left;\">Alcobendas </span><span style=\"display:inherit;clear:left;\">2062<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">Al t\u00e9rmino de la concesi\u00f3n </span><span style=\"display:inherit;clear:left;\">Complejo Deportivo, </span><span style=\"display:inherit;clear:left;\">aparcamiento y </span><span style=\"display:inherit;clear:left;\">espacios p\u00fablicos en </span><span style=\"display:inherit;clear:left;\">El plazo prorrogable </span><span style=\"display:inherit;clear:left;\">2 </span><span style=\"display:inherit;clear:left;\">San Sebasti\u00e1n de los </span><span style=\"display:inherit;clear:left;\">potestativamente por el </span><span style=\"display:inherit;clear:left;\">Reyes- Centro </span><span style=\"display:inherit;clear:left;\">Ayuntamiento hasta los 60 </span><span style=\"display:inherit;clear:left;\">Comercial La Vi\u00f1a </span><span style=\"display:inherit;clear:left;\">2063<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">a\u00f1os<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Aparcamiento </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">subterr\u00e1neo en Huercal </span><span style=\"display:inherit;clear:left;\">Susceptible de pr\u00f3rrogas </span><span style=\"display:inherit;clear:left;\">- Overa (Almer\u00eda)  </span><span style=\"display:inherit;clear:left;\">2036<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">sucesivas. </span><span style=\"display:inherit;clear:left;\">Los activos concesionales se encuentran financiados por una deuda f<span class=\"_ _1\"></span>inanciera por importe <span class=\"_ _0\"></span><span class=\"ls8\">de</span> 9.892 miles <span class=\"ls8\">de </span></span><span style=\"display:inherit;clear:left;\">euros (2022:11.656 miles de euros) </span><span style=\"display:inherit;clear:left;\">Los ingresos de explotaci\u00f3n por la gesti\u00f3n d<span class=\"ls8\">e </span>estas concesiones ascienden a <span class=\"lsf\">5.<span class=\"ls8\">675</span></span> miles de euros (<span class=\"ls8\">202</span>2<span class=\"ls9\">: </span>5.961 </span><span style=\"display:inherit;clear:left;\">miles de euros).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__106": {
   "value": "<span style=\"display:inherit;clear:left;\">7.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Activos intangibles<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las distintas partidas que componen los activos intangibles son los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Aplicaciones </span><span style=\"display:inherit;clear:left;\"> Concesiones </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticas y <span class=\"_ _1\"></span>otro </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Administrativas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">Saldos al 1 de<span class=\"_ _1\"></span> enero de 2022 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    5.040  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  79.401  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">109 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">109 </span> </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(928)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(928)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y a<span class=\"_ _1\"></span>justes por aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">NIC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">63 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">63 </span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>22 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    4.097  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  78.458  </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">38 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">38 </span> </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(206)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(206)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y a<span class=\"_ _1\"></span>justes por aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">NIC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(4</span>4) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(4</span>4) </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>23 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  74.361  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    3.885  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  78.246  </span><span style=\"display:inherit;clear:left;\">Aplicaciones </span><span style=\"display:inherit;clear:left;\">Amortizaci\u00f3n acu<span class=\"_ _1\"></span>mulada y p\u00e9rd<span class=\"_ _1\"></span>ida por </span><span style=\"display:inherit;clear:left;\"> Concesiones </span><span style=\"display:inherit;clear:left;\">inform\u00e1ticas y <span class=\"_ _1\"></span>otro </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">deterioro </span><span style=\"display:inherit;clear:left;\">Administrativas<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">inmovilizado </span><span style=\"display:inherit;clear:left;\">Saldos al 1 de ener<span class=\"_ _1\"></span>o de 2022 </span><span style=\"display:inherit;clear:left;\">27.097 </span><span style=\"display:inherit;clear:left;\">3.555 </span><span style=\"display:inherit;clear:left;\">30.652 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.483  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">343 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.826  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(187)</span> </span><span style=\"display:inherit;clear:left;\">Salidas del per\u00edmetr<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(870)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(870)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">57 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         <span class=\"ls5\">57 </span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>22 </span><span style=\"display:inherit;clear:left;\">28.580 </span><span style=\"display:inherit;clear:left;\">2.898 </span><span style=\"display:inherit;clear:left;\">31.478 </span><span style=\"display:inherit;clear:left;\">Aumentos  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.515  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       <span class=\"ls5\">184 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.699  </span><span style=\"display:inherit;clear:left;\">Disminuciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(201)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      <span class=\"ls1b\">(201)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n y N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(42)</span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        <span class=\"ls1b\">(42)</span> </span><span style=\"display:inherit;clear:left;\">Saldos al 31 de<span class=\"_ _1\"></span> diciembre de 20<span class=\"_ _b\"></span>23 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  30.095  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    2.8<span class=\"ls5\">39</span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  32.934  </span><span style=\"display:inherit;clear:left;\">Saldo neto 1 de<span class=\"_ _1\"></span> enero de 2022<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  47.264  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.485  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48.749  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> diciembre de<span class=\"_ _1\"></span> 2022 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  45.781  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.199  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  46.980  </span><span style=\"display:inherit;clear:left;\">Saldo neto 31 de<span class=\"_ _1\"></span> diciembre de<span class=\"_ _1\"></span> 2023 </span><span style=\"display:inherit;clear:left;\">                      44<span class=\"_ _1\"></span>.266  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    1.046  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  45.312  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>In<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>Desarrollo <span class=\"_ _d\"> </span>carg<span class=\"_ _0\"></span>ado <span class=\"_ _e\"> </span>directamente <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">asciende a10.500 miles de euros (<span class=\"lsf\">20<span class=\"_ _0\"></span></span>22: 7.200 miles de euros).</span></span> </span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de<span class=\"_ _1\"></span> <span class=\"ff7\">\u201c</span>Aplicaciones Inform\u00e1ticas <span class=\"_ _1\"></span><span class=\"ff7\">y otro <span class=\"_ _1\"></span>inmovilizado\u201d<span class=\"ff4\"> recoge, <span class=\"_ _1\"></span>principalmente, la <span class=\"_ _1\"></span>propiedad y <span class=\"_ _1\"></span>el derecho <span class=\"_ _b\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">uso de <span class=\"_ _b\"></span>las<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>plicaciones <span class=\"_ _1\"></span>inform\u00e1ticas adquir<span class=\"_ _1\"></span>idas a <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span>rceros. <span class=\"_ _1\"></span>En <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l sa<span class=\"_ _1\"></span>ldo de <span class=\"_ _b\"></span>Apl<span class=\"_ _0\"></span>icaciones <span class=\"_ _1\"></span>Inform\u00e1ticas <span class=\"_ _1\"></span>no se <span class=\"_ _b\"></span>recogen </span><span style=\"display:inherit;clear:left;\">importes ligados al desarrollo interno de programas inform\u00e1ticos.  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"lse\">los</span> ejercicios 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 <span class=\"_ _1\"></span><span class=\"ls8\">no <span class=\"ls0\">se han capitalizado gastos financieros. </span></span></span><span style=\"display:inherit;clear:left;\"><span><span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023 ni en el ejercicio 2022<span class=\"_ _0\"></span>, se ha dotado provisi\u00f3n por deprecia<span class=\"ls16\">ci</span>\u00f3n de los activos intangibles.</span></span> </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Concesiones Administrativas </span></span><span style=\"display:inherit;clear:left;\">Este ep\u00edgrafe incluye los siguientes acuerdos de concesiones de servicios p\u00fablicos: </span><span style=\"display:inherit;clear:left;\">A\u00f1o de </span><span style=\"display:inherit;clear:left;\">Concesi\u00f3n </span><span style=\"display:inherit;clear:left;\">finalizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">Rescate </span><span style=\"display:inherit;clear:left;\">Complejo Deportivo </span><span style=\"display:inherit;clear:left;\">1 </span><span style=\"display:inherit;clear:left;\">Alcobendas </span><span style=\"display:inherit;clear:left;\">2062<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">Al t\u00e9rmino de la concesi\u00f3n </span><span style=\"display:inherit;clear:left;\">Complejo Deportivo, </span><span style=\"display:inherit;clear:left;\">aparcamiento y </span><span style=\"display:inherit;clear:left;\">espacios p\u00fablicos en </span><span style=\"display:inherit;clear:left;\">El plazo prorrogable </span><span style=\"display:inherit;clear:left;\">2 </span><span style=\"display:inherit;clear:left;\">San Sebasti\u00e1n de los </span><span style=\"display:inherit;clear:left;\">potestativamente por el </span><span style=\"display:inherit;clear:left;\">Reyes- Centro </span><span style=\"display:inherit;clear:left;\">Ayuntamiento hasta los 60 </span><span style=\"display:inherit;clear:left;\">Comercial La Vi\u00f1a </span><span style=\"display:inherit;clear:left;\">2063<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">a\u00f1os<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Aparcamiento </span><span style=\"display:inherit;clear:left;\">3 </span><span style=\"display:inherit;clear:left;\">subterr\u00e1neo en Huercal </span><span style=\"display:inherit;clear:left;\">Susceptible de pr\u00f3rrogas </span><span style=\"display:inherit;clear:left;\">- Overa (Almer\u00eda)  </span><span style=\"display:inherit;clear:left;\">2036<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Usuarios v\u00eda tarifa </span><span style=\"display:inherit;clear:left;\">sucesivas. </span><span style=\"display:inherit;clear:left;\">Los activos concesionales se encuentran financiados por una deuda f<span class=\"_ _1\"></span>inanciera por importe <span class=\"_ _0\"></span><span class=\"ls8\">de</span> 9.892 miles <span class=\"ls8\">de </span></span><span style=\"display:inherit;clear:left;\">euros (2022:11.656 miles de euros) </span><span style=\"display:inherit;clear:left;\">Los ingresos de explotaci\u00f3n por la gesti\u00f3n d<span class=\"ls8\">e </span>estas concesiones ascienden a <span class=\"lsf\">5.<span class=\"ls8\">675</span></span> miles de euros (<span class=\"ls8\">202</span>2<span class=\"ls9\">: </span>5.961 </span><span style=\"display:inherit;clear:left;\">miles de euros).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__111": {
   "value": "<span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>In<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>Desarrollo <span class=\"_ _d\"> </span>carg<span class=\"_ _0\"></span>ado <span class=\"_ _e\"> </span>directamente <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">asciende a10.500 miles de euros (<span class=\"lsf\">20<span class=\"_ _0\"></span></span>22: 7.200 miles de euros).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__108-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>In<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>Desarrollo <span class=\"_ _d\"> </span>carg<span class=\"_ _0\"></span>ado <span class=\"_ _e\"> </span>directamente <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">asciende a10.500 miles de euros (<span class=\"lsf\">20<span class=\"_ _0\"></span></span>22: 7.200 miles de euros).</span><span style=\"display:inherit;clear:left;\">23.2.<span class=\"ls0\"> Otros gastos de explota<span class=\"_ _0\"></span>ci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios </span><span style=\"display:inherit;clear:left;\">                  129.22<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                123.459<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios profe<span class=\"_ _1\"></span>sionales indepen<span class=\"_ _1\"></span>dientes </span><span style=\"display:inherit;clear:left;\">                     52.019<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  45.396<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Reparaciones <span class=\"_ _1\"></span>y conservaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                       8.474<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.325<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de avale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                     50.384<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  54.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios bancario<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> y similare<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                       6.505<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     4.133<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de transpor<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                     22.711<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  21.829<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">                     27.650<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  18.542<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Suministros </span><span style=\"display:inherit;clear:left;\">                     11.513<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.618<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Tributos </span><span style=\"display:inherit;clear:left;\">                     13.206<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     8.414<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                     29.997<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  52.046<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  351.682<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                343.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El importe del ep\u00edgrafe \u201cServicios\u201d recoge los gastos relacionados con las <span class=\"ff4\">obras realizadas. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Otros\u201c<span class=\"ff4\"> <span class=\"_ _0\"></span>incluye, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>visi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dudoso <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>comentadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>notas </span></span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>7.925 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>(10.305 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022)<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>baja <span class=\"_ _6\"></span>definitiva <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">incobrable por importe de 14.482 miles de euros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__110": {
   "value": "<span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023 ni en el ejercicio 2022<span class=\"_ _0\"></span>, se ha dotado provisi\u00f3n por deprecia<span class=\"ls16\">ci</span>\u00f3n de los activos intangibles.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__109-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Ni en el ejercicio 2023 ni en el ejercicio 2022<span class=\"_ _0\"></span>, se ha dotado provisi\u00f3n por deprecia<span class=\"ls16\">ci</span>\u00f3n de los activos intangibles.</span><span style=\"display:inherit;clear:left;\">23.2.<span class=\"ls0\"> Otros gastos de explota<span class=\"_ _0\"></span>ci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios </span><span style=\"display:inherit;clear:left;\">                  129.22<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                123.459<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios profe<span class=\"_ _1\"></span>sionales indepen<span class=\"_ _1\"></span>dientes </span><span style=\"display:inherit;clear:left;\">                     52.019<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  45.396<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Reparaciones <span class=\"_ _1\"></span>y conservaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                       8.474<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.325<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de avale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                     50.384<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  54.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios bancario<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> y similare<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                       6.505<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     4.133<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de transpor<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                     22.711<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  21.829<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">                     27.650<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  18.542<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Suministros </span><span style=\"display:inherit;clear:left;\">                     11.513<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.618<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Tributos </span><span style=\"display:inherit;clear:left;\">                     13.206<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     8.414<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                     29.997<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  52.046<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  351.682<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                343.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El importe del ep\u00edgrafe \u201cServicios\u201d recoge los gastos relacionados con las <span class=\"ff4\">obras realizadas. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Otros\u201c<span class=\"ff4\"> <span class=\"_ _0\"></span>incluye, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>visi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dudoso <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>comentadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>notas </span></span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>7.925 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>(10.305 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022)<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>baja <span class=\"_ _6\"></span>definitiva <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">incobrable por importe de 14.482 miles de euros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__112": {
   "value": "<span style=\"display:inherit;clear:left;\">8.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Derechos de uso sobre a<span class=\"_ _0\"></span>ctivos en alquiler<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las distintas partidas que compone los derechos de uso sobre activos en alquiler </span><span style=\"display:inherit;clear:left;\">son los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Oficinas </span><span style=\"display:inherit;clear:left;\">Viviendas </span><span style=\"display:inherit;clear:left;\">Veh\u00edculos </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                  70.537<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          14.958  </span><span style=\"display:inherit;clear:left;\">          14.750  </span><span style=\"display:inherit;clear:left;\">          100.245  </span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                   6.577<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            5.188  </span><span style=\"display:inherit;clear:left;\">             3.372 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           15.137 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(508)</span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(4)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(13)</span> </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls1b\">(525)</span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n por modi<span class=\"_ _1\"></span>ficaci\u00f3n con<span class=\"_ _1\"></span>tratos existen<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">                     14.093<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              14.093 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                      806<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">991 </span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">960 </span> </span><span style=\"display:inherit;clear:left;\">              2.757  </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2022  </span><span style=\"display:inherit;clear:left;\">                 91.505<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           21.133 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           19.069 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         131.707 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                   7.611<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             4.171 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             3.956 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            15.738  </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">               (40.780)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (15.269)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">          (15.470) </span><span style=\"display:inherit;clear:left;\">          (71.519) </span><span style=\"display:inherit;clear:left;\">Reclasificaci\u00f3<span class=\"ls6\">n </span> </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(210)</span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">210 </span> </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n por modi<span class=\"_ _1\"></span>ficaci\u00f3n con<span class=\"_ _1\"></span>tratos existen<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">                     (2.276<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(215)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(259)</span> </span><span style=\"display:inherit;clear:left;\">               (2.7<span class=\"ls5\">50</span>)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(373)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(141)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(549)</span> </span><span style=\"display:inherit;clear:left;\">               (1.063)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2023  </span><span style=\"display:inherit;clear:left;\">                     55.687<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                9.469 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                6.957  </span><span style=\"display:inherit;clear:left;\">              72.113 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Amortizaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                     33.941<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">              11.827 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              13.991  </span><span style=\"display:inherit;clear:left;\">              59.759 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n del ejerc<span class=\"_ _1\"></span>icio </span><span style=\"display:inherit;clear:left;\">                     13.601<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.812 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.591  </span><span style=\"display:inherit;clear:left;\">              19.004 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(508)</span> </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(4)</span> </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(13)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(525)</span> </span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  652  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">741 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">766 </span> </span><span style=\"display:inherit;clear:left;\">                2.159 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2022  </span><span style=\"display:inherit;clear:left;\">                     47.686<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">              14.376 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              18.335  </span><span style=\"display:inherit;clear:left;\">              80.397 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n del ejerc<span class=\"_ _1\"></span>icio </span><span style=\"display:inherit;clear:left;\">                     12.963<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                3.693 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.275  </span><span style=\"display:inherit;clear:left;\">              19.931 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bajas </span><span style=\"display:inherit;clear:left;\">                   (40.780<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">             (15.269)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             (15.470)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             (71.519)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Reclasificaci\u00f3n <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                2.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               (2.164)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencias de <span class=\"_ _1\"></span>conversi\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"ls1b\">(582)</span> </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(19</span>2) </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(279)</span> </span><span style=\"display:inherit;clear:left;\">               (1.053)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> 31 de diciembre<span class=\"_ _1\"></span> de 2023  </span><span style=\"display:inherit;clear:left;\">                     19.287<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                4.772 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.697  </span><span style=\"display:inherit;clear:left;\">              27.756 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Saldo neto 1 de ener<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>de 2022<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                     36.599<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                3.130 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">757 </span> </span><span style=\"display:inherit;clear:left;\">              40.486 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Saldo neto 31 de d<span class=\"_ _1\"></span>iciembre de <span class=\"_ _1\"></span>2022  </span><span style=\"display:inherit;clear:left;\">                     43.818<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                6.758 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">734 </span> </span><span style=\"display:inherit;clear:left;\">              51.310 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Saldo neto 31 de d<span class=\"_ _1\"></span>iciembre de <span class=\"_ _1\"></span>2023  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">36.400</span>  </span><span style=\"display:inherit;clear:left;\">                4.697<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                3.260  </span><span style=\"display:inherit;clear:left;\">              44.357 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _8\"> </span>bajas <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>han <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>roducido <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>corr<span class=\"_ _0\"></span>espo<span class=\"_ _0\"></span>nden <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>aquellos <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>rechos <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>uso <span class=\"_ _d\"> </span>que <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">diciembre de 2023 se encontraban totalmente amortizados. </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>altas <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _d\"> </span>corresponden <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>ntrada <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>vi<span class=\"_ _0\"></span>gor <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>nuevos <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>alquiler <span class=\"_ _e\"> </span>de <span class=\"_ _8\"> </span>oficina, </span><span style=\"display:inherit;clear:left;\">principalmente en <span class=\"_ _b\"></span>India, Espa\u00f1<span class=\"_ _1\"></span>a y <span class=\"_ _1\"></span>Abu <span class=\"_ _1\"></span>Dhabi, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como a<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>nuevos co<span class=\"_ _1\"></span>ntratos de <span class=\"_ _b\"></span>alquiler de <span class=\"_ _b\"></span>viviendas<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>veh\u00edculos </span><span style=\"display:inherit;clear:left;\">para <span class=\"_ _7\"></span>empleados <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Singapur <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Abu <span class=\"_ _7\"></span>Dhabi <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Sau<span class=\"_ _0\"></span>di <span class=\"_ _7\"></span>Arabia, <span class=\"_ _7\"></span>respectivamente, <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>consecuencia </span><span style=\"display:inherit;clear:left;\">del inicio de los nuevos proyectos. </span><span style=\"display:inherit;clear:left;\">Los im<span class=\"_ _1\"></span>portes <span class=\"_ _1\"></span>pagados <span class=\"_ _1\"></span>correspondientes a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>alquilados <span class=\"_ _b\"></span>a 31 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iciembre<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e 2<span class=\"_ _1\"></span>023 </span><span style=\"display:inherit;clear:left;\">ascienden <span class=\"lsf\">a <span class=\"_ _0\"></span></span>20.855 miles de euros (2022<span class=\"ls9\">: </span>20.031 miles de euros).  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>asociada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>alquilados <span class=\"_ _0\"></span>asciende <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">45.643 <span class=\"_ _8\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _8\"> </span><span class=\"ls10\">(2<span class=\"_ _0\"></span><span class=\"ls8\">02</span></span>2<span class=\"ls17\">: <span class=\"_ _d\"> </span></span>52.401miles <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>euros), <span class=\"_ _d\"> </span>y <span class=\"_ _8\"></span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>intereses <span class=\"_ _d\"> </span>imputados <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _8\"> </span>de </span><span style=\"display:inherit;clear:left;\">resultados asciende a 1.205 miles de euros (2022<span class=\"ls9\">: <span class=\"ls8\">900</span></span> miles de euros). </span><span style=\"display:inherit;clear:left;\">La variaci\u00f3n por modificaci\u00f3n de <span class=\"_ _1\"></span>contratos existentes en 2022 refleja la modificaci\u00f3n por extensi\u00f3n del <span class=\"_ _1\"></span>contrato de </span><span style=\"display:inherit;clear:left;\">las oficinas del complejo de Gorbea. </span><span style=\"display:inherit;clear:left;\">Los derechos de u<span class=\"_ _1\"></span>so no e<span class=\"_ _1\"></span>st\u00e1n directamente relacionados <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on las Un<span class=\"_ _1\"></span>idades Generadoras de<span class=\"_ _1\"></span> Efectivo de G<span class=\"_ _1\"></span>rupo<span class=\"_ _0\"></span><span class=\"ls9\">. </span>Al </span><span style=\"display:inherit;clear:left;\">31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _b\"></span>de 2023 <span class=\"_ _1\"></span>no <span class=\"_ _b\"></span>se han <span class=\"_ _b\"></span>puestos de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _1\"></span>deterioro <span class=\"_ _b\"></span>de estos <span class=\"_ _b\"></span>activos. Los <span class=\"_ _b\"></span>pasivos <span class=\"_ _1\"></span>relacionados <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">los mismos se encuentran registrados a dicha fecha.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__114": {
   "value": "<span style=\"display:inherit;clear:left;\">9.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Inversiones en asociadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las inversiones en asociadas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">             1.529 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              1.639  </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n en el<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>resultado </span><span style=\"display:inherit;clear:left;\">(416)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(110)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">             1.113 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              1.529  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>saldo de <span class=\"_ _0\"></span>este ep<span class=\"_ _0\"></span>\u00edgrafe recoge <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _0\"></span>el pa<span class=\"_ _0\"></span>trimonio neto de <span class=\"_ _7\"></span>las empresas <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>(en las <span class=\"_ _0\"></span>que no </span><span style=\"display:inherit;clear:left;\">se tiene control). A 31 de diciembre de 20<span class=\"_ _1\"></span>23, corresponde, principalmente, a la participaci\u00f3n en el patrimonio <span class=\"_ _1\"></span>neto </span><span style=\"display:inherit;clear:left;\">de la sociedad Minatrico S. de R.L de C.V. </span><span style=\"display:inherit;clear:left;\">El ep\u00edg<span class=\"_ _0\"></span>rafe \u201cP<span class=\"ff4\">articipaci\u00f3n en los<span class=\"_ _0\"></span> resultados <span class=\"_ _0\"></span>de empresas <span class=\"_ _0\"></span>asociadas</span>\u201d<span class=\"ff4\"> incluye <span class=\"_ _0\"></span>en 2023 <span class=\"_ _0\"></span>y 2022 l<span class=\"_ _0\"></span>a participaci\u00f3n en <span class=\"_ _0\"></span>el </span></span><span style=\"display:inherit;clear:left;\">resultado de la sociedad Master S.A. Ingenier\u00eda y Arquitectura.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>fecha d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>cierre d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _b\"></span>anuales d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>asociadas <span class=\"_ _1\"></span>coincide <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>present<span class=\"_ _0\"></span>aci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante. <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>us <span class=\"_ _8\"> </span>principales <span class=\"_ _d\"> </span>asociadas, </span><span style=\"display:inherit;clear:left;\">ninguna de las cuales cotiza en Bolsa, <span class=\"lsf\">es<span class=\"_ _0\"></span></span>: </span><span style=\"display:inherit;clear:left;\">Pa\u00eds de </span><span style=\"display:inherit;clear:left;\">Beneficio / </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Activos  </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">% de </span><span style=\"display:inherit;clear:left;\">constituci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida) </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Master S.A de <span class=\"_ _1\"></span>Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">Arquitectura<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">21 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">1.396  </span><span style=\"display:inherit;clear:left;\">282 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(416)<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">Ebramex S. de R<span class=\"_ _1\"></span>.L. de C.V.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">232 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">13.624  </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Minatrico S. de<span class=\"_ _1\"></span> R.L. de C.V<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">14.244  </span><span style=\"display:inherit;clear:left;\">6.786  </span><span style=\"display:inherit;clear:left;\"> - </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Pa\u00eds de </span><span style=\"display:inherit;clear:left;\">Beneficio / </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Activos  </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">% de </span><span style=\"display:inherit;clear:left;\">constituci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida) </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Master S.A de <span class=\"_ _1\"></span>Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">Arquitectura<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2.576  </span><span style=\"display:inherit;clear:left;\">8.069  </span><span style=\"display:inherit;clear:left;\">715 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(275)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">Ebramex S. de R<span class=\"_ _1\"></span>.L. de C.V.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">208 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">12.231  </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Minatrico S. de<span class=\"_ _1\"></span> R.L. de C.V<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">12.787  </span><span style=\"display:inherit;clear:left;\">399 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>saldo <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _0\"></span>compuesto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>peq<span class=\"_ _0\"></span>ue\u00f1as <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inoritarias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>entidades <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>mercado </span><span style=\"display:inherit;clear:left;\">activo y donde el Grupo no tiene control.  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 no <span class=\"_ _0\"></span>hubo provisiones <span class=\"_ _0\"></span>por p\u00e9rdidas <span class=\"_ _0\"></span>por de<span class=\"_ _0\"></span>terioro del va<span class=\"_ _0\"></span>lor en las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">asociadas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__113": {
   "value": "<span style=\"display:inherit;clear:left;\">9.<span class=\"ls0\"> <span class=\"_ _5\"> </span>Inversiones en asociadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle y los movimientos de las inversiones en asociadas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">             1.529 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              1.639  </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n en el<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>resultado </span><span style=\"display:inherit;clear:left;\">(416)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(110)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">             1.113 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              1.529  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>saldo de <span class=\"_ _0\"></span>este ep<span class=\"_ _0\"></span>\u00edgrafe recoge <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _0\"></span>el pa<span class=\"_ _0\"></span>trimonio neto de <span class=\"_ _7\"></span>las empresas <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>(en las <span class=\"_ _0\"></span>que no </span><span style=\"display:inherit;clear:left;\">se tiene control). A 31 de diciembre de 20<span class=\"_ _1\"></span>23, corresponde, principalmente, a la participaci\u00f3n en el patrimonio <span class=\"_ _1\"></span>neto </span><span style=\"display:inherit;clear:left;\">de la sociedad Minatrico S. de R.L de C.V. </span><span style=\"display:inherit;clear:left;\">El ep\u00edg<span class=\"_ _0\"></span>rafe \u201cP<span class=\"ff4\">articipaci\u00f3n en los<span class=\"_ _0\"></span> resultados <span class=\"_ _0\"></span>de empresas <span class=\"_ _0\"></span>asociadas</span>\u201d<span class=\"ff4\"> incluye <span class=\"_ _0\"></span>en 2023 <span class=\"_ _0\"></span>y 2022 l<span class=\"_ _0\"></span>a participaci\u00f3n en <span class=\"_ _0\"></span>el </span></span><span style=\"display:inherit;clear:left;\">resultado de la sociedad Master S.A. Ingenier\u00eda y Arquitectura.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>fecha d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>cierre d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _b\"></span>anuales d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>asociadas <span class=\"_ _1\"></span>coincide <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>present<span class=\"_ _0\"></span>aci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>cuentas <span class=\"_ _d\"> </span>anuales <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _d\"> </span>Dominante. <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>us <span class=\"_ _8\"> </span>principales <span class=\"_ _d\"> </span>asociadas, </span><span style=\"display:inherit;clear:left;\">ninguna de las cuales cotiza en Bolsa, <span class=\"lsf\">es<span class=\"_ _0\"></span></span>: </span><span style=\"display:inherit;clear:left;\">Pa\u00eds de </span><span style=\"display:inherit;clear:left;\">Beneficio / </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Activos  </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">% de </span><span style=\"display:inherit;clear:left;\">constituci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida) </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Master S.A de <span class=\"_ _1\"></span>Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">Arquitectura<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">21 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">1.396  </span><span style=\"display:inherit;clear:left;\">282 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(416)<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">Ebramex S. de R<span class=\"_ _1\"></span>.L. de C.V.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">232 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">13.624  </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Minatrico S. de<span class=\"_ _1\"></span> R.L. de C.V<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">14.244  </span><span style=\"display:inherit;clear:left;\">6.786  </span><span style=\"display:inherit;clear:left;\"> - </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Pa\u00eds de </span><span style=\"display:inherit;clear:left;\">Beneficio / </span><span style=\"display:inherit;clear:left;\">Nombre </span><span style=\"display:inherit;clear:left;\">Activos  </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">% de </span><span style=\"display:inherit;clear:left;\">constituci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida) </span><span style=\"display:inherit;clear:left;\">participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Master S.A de <span class=\"_ _1\"></span>Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">Arquitectura<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2.576  </span><span style=\"display:inherit;clear:left;\">8.069  </span><span style=\"display:inherit;clear:left;\">715 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(275)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">40,00% </span><span style=\"display:inherit;clear:left;\">Ebramex S. de R<span class=\"_ _1\"></span>.L. de C.V.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">208 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">12.231  </span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">Minatrico S. de<span class=\"_ _1\"></span> R.L. de C.V<span class=\"_ _1\"></span>.  </span><span style=\"display:inherit;clear:left;\">M\u00e9xico </span><span style=\"display:inherit;clear:left;\">              -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">12.787  </span><span style=\"display:inherit;clear:left;\">399 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">33,33% </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>saldo <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _0\"></span>compuesto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>peq<span class=\"_ _0\"></span>ue\u00f1as <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inoritarias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>entidades <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>otizan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>mercado </span><span style=\"display:inherit;clear:left;\">activo y donde el Grupo no tiene control.  </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 no <span class=\"_ _0\"></span>hubo provisiones <span class=\"_ _0\"></span>por p\u00e9rdidas <span class=\"_ _0\"></span>por de<span class=\"_ _0\"></span>terioro del va<span class=\"_ _0\"></span>lor en las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">asociadas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__120": {
   "value": "<span style=\"display:inherit;clear:left;\">10.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"ls18\">In<span class=\"_ _0\"></span></span>strumentos financiero<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">10.1.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>por categor\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se d<span class=\"_ _1\"></span>esglosan l<span class=\"_ _1\"></span>os activos financieros (excluye<span class=\"_ _1\"></span>ndo efectivo y <span class=\"_ _1\"></span>equivalentes) y los pasivo<span class=\"_ _1\"></span>s financieros </span></span><span style=\"display:inherit;clear:left;\">para los ejercicios finalizados el 31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2, por naturaleza y categor<span class=\"_ _1\"></span>\u00eda de valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2023 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.854.430<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  8.511 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.862.941<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           2.954.714<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2022 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.174.557<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.196.049<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           3.291.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y partidas<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">partidas a </span><span style=\"display:inherit;clear:left;\">cobertura </span><span style=\"display:inherit;clear:left;\">Pasivos Financieros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">a pagar </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">pagar </span><span style=\"display:inherit;clear:left;\">(Nota 10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                    175<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    380<span class=\"_ _1\"></span>.758  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      25<span class=\"_ _1\"></span>.746  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                35.122<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a pa<span class=\"_ _1\"></span>gar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                     255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a largo<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros no co<span class=\"_ _1\"></span>rrientes </span><span style=\"display:inherit;clear:left;\">                    581<span class=\"_ _1\"></span>.766  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              810.586<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    305<span class=\"_ _1\"></span>.141  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _1\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      19<span class=\"_ _1\"></span>.897  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                17.279<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales (Nota<span class=\"_ _1\"></span> 19) </span><span style=\"display:inherit;clear:left;\">                 3.076<span class=\"_ _1\"></span>.251  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.487.476<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> pagar </span><span style=\"display:inherit;clear:left;\">                      22<span class=\"_ _1\"></span>.479  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                18.763<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a corto<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros corrie<span class=\"_ _1\"></span>ntes </span><span style=\"display:inherit;clear:left;\">                 3.423<span class=\"_ _1\"></span>.768  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           3.725.440<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivos<span class=\"_ _1\"></span> financieros  </span><span style=\"display:inherit;clear:left;\">                 4.005<span class=\"_ _1\"></span>.534  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           4.536.026<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">10.2.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>son </span><span style=\"display:inherit;clear:left;\">los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Contratos a cor<span class=\"_ _1\"></span>to plazo de mon<span class=\"_ _1\"></span>eda </span><span style=\"display:inherit;clear:left;\">extranjera - cober<span class=\"_ _1\"></span>turas de flujos d<span class=\"_ _b\"></span>e </span><span style=\"display:inherit;clear:left;\">efectivos </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.029  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\">                38.676<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Contratos a pla<span class=\"_ _1\"></span>zo sobre materia<span class=\"_ _1\"></span>s primas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">84 </span> </span><span style=\"display:inherit;clear:left;\">                       21<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Parte no corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Parte corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Los i<span class=\"_ _0\"></span>nstrumentos financieros <span class=\"_ _0\"></span>derivados contratados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>corresponden p<span class=\"_ _0\"></span>rincipalmente a <span class=\"_ _0\"></span>forwards de <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de cambio para cubrir flujos de caja futuros de cobros altamente probables.  </span><span style=\"display:inherit;clear:left;\">El Grupo e<span class=\"_ _1\"></span>val\u00faa la <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ficacia <span class=\"_ _1\"></span>de las co<span class=\"_ _1\"></span>berturas mediante <span class=\"_ _1\"></span>la real<span class=\"_ _1\"></span>izaci\u00f3n de l<span class=\"_ _1\"></span>os correspondiente<span class=\"_ _1\"></span>s test <span class=\"_ _1\"></span>de eficacia, (test </span><span style=\"display:inherit;clear:left;\">prospectivos), <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>comparan <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>flujos <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>caja <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ubiertos <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>respecto <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>las </span><span style=\"display:inherit;clear:left;\">variaciones en los flujos de caja del derivado asignado. </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los nocionales de los contratos vige<span class=\"_ _0\"></span>ntes al </span><span style=\"display:inherit;clear:left;\">31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"lsf\">202</span></span>2: </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                 23.809<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">267 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">21 </span> </span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/ yen JPY<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   1.421<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">51</span>1  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s   </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">26.131 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">84<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">1.058 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">36.805 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">543.885 </span><span style=\"display:inherit;clear:left;\">14.400 </span><span style=\"display:inherit;clear:left;\">558.285  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">417<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">14.280 </span><span style=\"display:inherit;clear:left;\">14.280  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/yen JPY </span><span style=\"display:inherit;clear:left;\">280<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">6.816 </span><span style=\"display:inherit;clear:left;\">6.816  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">93<span class=\"ls0\">4 </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">38.697 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">21.189 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">351.500 </span><span style=\"display:inherit;clear:left;\">351.500<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / yen J<span class=\"_ _1\"></span>PY </span><span style=\"display:inherit;clear:left;\">196<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">2.331 </span><span style=\"display:inherit;clear:left;\">2.331  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">610<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">8.963 </span><span style=\"display:inherit;clear:left;\">8.963  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias Primas </span><span style=\"display:inherit;clear:left;\">20<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">22.276 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">16.421  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los valores razona<span class=\"_ _1\"></span>bles de los contratos </span><span style=\"display:inherit;clear:left;\">vigentes al 31 de diciembre de <span class=\"ls8\">202</span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\"> Total valor </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _e\"> </span>espera <span class=\"_ _e\"> </span>que <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _e\"> </span>futuras <span class=\"_ _e\"> </span>alta<span class=\"_ _1\"></span>mente <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>cubiertas <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>nominad<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>moneda <span class=\"_ _d\"> </span>ex<span class=\"_ _0\"></span>tranjera </span><span style=\"display:inherit;clear:left;\">ocurran. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span><span class=\"ls0\">m\u00e1xima <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>crediticio e<span class=\"_ _1\"></span>n la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span>l bala<span class=\"_ _1\"></span>nce es <span class=\"_ _b\"></span>el valor <span class=\"_ _b\"></span>razonable de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> derivados <span class=\"_ _1\"></span>financieros </span></span><span style=\"display:inherit;clear:left;\">de pasivo en el balance.  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>el re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>acumulado <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _7\"></span>de c<span class=\"_ _0\"></span>obertura <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsolidado, <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>extranjera,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span><span class=\"ls8\">a <span class=\"_ _6\"></span></span>un <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>eneficio <span class=\"_ _7\"></span><span class=\"ls8\">de <span class=\"_ _7\"></span></span>10.856 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros <span class=\"_ _e\"> </span>(2022: <span class=\"_ _d\"> </span>14.186 <span class=\"_ _d\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>p\u00e9rdida). <span class=\"_ _e\"> </span>Est<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>s<span class=\"ls8\">e <span class=\"_ _d\"> </span></span>reconoce<span class=\"ls8\">n <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span></span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada <span class=\"_ _8\"></span><span class=\"ls8\">en <span class=\"_ _8\"></span></span>el <span class=\"_ _8\"></span>per\u00edodo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>per\u00edodos <span class=\"_ _8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>cual <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>transacci\u00f3n <span class=\"_ _8\"> </span>cubierta <span class=\"_ _8\"></span>afecta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. En el ejerci<span class=\"_ _0\"></span>cio 2023<span class=\"ls9\">, e</span>l impacto en la c<span class=\"_ _0\"></span>uenta de resultados consolidada registrado c<span class=\"_ _0\"></span>omo parte de los </span><span style=\"display:inherit;clear:left;\">resultados de <span class=\"_ _b\"></span>explotaci\u00f3n<span class=\"ff7\">, en <span class=\"_ _1\"></span>los e<span class=\"_ _1\"></span>p\u00edgrafes <span class=\"_ _1\"></span>de \u201cAprov<span class=\"_ _1\"></span>isionamientos\u201d e<span class=\"_ _1\"></span> \u201cIngr<span class=\"_ _1\"></span>esos ordin<span class=\"_ _1\"></span>arios\u201d<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>ha sido <span class=\"_ _b\"></span>una p\u00e9rdida <span class=\"_ _1\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">9.409 miles de euros (2022: 38.197 miles de euros <span class=\"ls8\">de</span> p\u00e9rdida<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>detalle <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00edgrafes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cobertura <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reserva <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cobertura, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mpactos </span><span style=\"display:inherit;clear:left;\">en patrimonio neto y cuenta de resultados durante el ejercicio es el siguiente: </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta de </span><span style=\"display:inherit;clear:left;\">pasivo) </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 23.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (15.232<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (23.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">                  (9.409<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (14.25<span class=\"_ _1\"></span>8) </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya determina<span class=\"_ _1\"></span>do como<span class=\"_ _b\"></span> cobertura </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _b\"></span> resultados en el ejerci<span class=\"_ _1\"></span>cio a medida qu<span class=\"_ _1\"></span>e la operaci\u00f3n <span class=\"_ _1\"></span>cubierta previst<span class=\"_ _1\"></span>a afecta al resul<span class=\"_ _1\"></span>tado.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobe<span class=\"_ _1\"></span>rtura liquidados po<span class=\"_ _1\"></span>r el Grupo du<span class=\"_ _1\"></span>rante el ejerci<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span><span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta </span><span style=\"display:inherit;clear:left;\">de pasivo) </span><span style=\"display:inherit;clear:left;\">                  (5.309<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (52.38<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">                 74.111<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                   4.851<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 52.382<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (38.19<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya d<span class=\"_ _1\"></span>eterminado<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _1\"></span> resultados en el ejer<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>icio a medid<span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>que la opera<span class=\"_ _1\"></span>ci\u00f3n cubierta pre<span class=\"_ _1\"></span>vista afecta al<span class=\"_ _1\"></span> resultado. </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobertura<span class=\"_ _1\"></span> liquidados por el<span class=\"_ _1\"></span> Grupo durante el e<span class=\"_ _1\"></span>jercicio<span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nefectividades <span class=\"_ _b\"></span>dignas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>rese\u00f1a <span class=\"_ _b\"></span>por <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>moneda </span><span style=\"display:inherit;clear:left;\">extranjera, las cuales se reconocen, cuando ocurren, en la cuenta de resultados como resultados financieros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__119": {
   "value": "<span style=\"display:inherit;clear:left;\">10.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"ls18\">In<span class=\"_ _0\"></span></span>strumentos financiero<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">10.1.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>por categor\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se d<span class=\"_ _1\"></span>esglosan l<span class=\"_ _1\"></span>os activos financieros (excluye<span class=\"_ _1\"></span>ndo efectivo y <span class=\"_ _1\"></span>equivalentes) y los pasivo<span class=\"_ _1\"></span>s financieros </span></span><span style=\"display:inherit;clear:left;\">para los ejercicios finalizados el 31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2, por naturaleza y categor<span class=\"_ _1\"></span>\u00eda de valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2023 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.854.430<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  8.511 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.862.941<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           2.954.714<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2022 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.174.557<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.196.049<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           3.291.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y partidas<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">partidas a </span><span style=\"display:inherit;clear:left;\">cobertura </span><span style=\"display:inherit;clear:left;\">Pasivos Financieros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">a pagar </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">pagar </span><span style=\"display:inherit;clear:left;\">(Nota 10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                    175<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    380<span class=\"_ _1\"></span>.758  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      25<span class=\"_ _1\"></span>.746  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                35.122<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a pa<span class=\"_ _1\"></span>gar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                     255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a largo<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros no co<span class=\"_ _1\"></span>rrientes </span><span style=\"display:inherit;clear:left;\">                    581<span class=\"_ _1\"></span>.766  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              810.586<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    305<span class=\"_ _1\"></span>.141  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _1\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      19<span class=\"_ _1\"></span>.897  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                17.279<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales (Nota<span class=\"_ _1\"></span> 19) </span><span style=\"display:inherit;clear:left;\">                 3.076<span class=\"_ _1\"></span>.251  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.487.476<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> pagar </span><span style=\"display:inherit;clear:left;\">                      22<span class=\"_ _1\"></span>.479  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                18.763<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a corto<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros corrie<span class=\"_ _1\"></span>ntes </span><span style=\"display:inherit;clear:left;\">                 3.423<span class=\"_ _1\"></span>.768  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           3.725.440<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivos<span class=\"_ _1\"></span> financieros  </span><span style=\"display:inherit;clear:left;\">                 4.005<span class=\"_ _1\"></span>.534  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           4.536.026<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">10.2.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>son </span><span style=\"display:inherit;clear:left;\">los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Contratos a cor<span class=\"_ _1\"></span>to plazo de mon<span class=\"_ _1\"></span>eda </span><span style=\"display:inherit;clear:left;\">extranjera - cober<span class=\"_ _1\"></span>turas de flujos d<span class=\"_ _b\"></span>e </span><span style=\"display:inherit;clear:left;\">efectivos </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.029  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\">                38.676<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Contratos a pla<span class=\"_ _1\"></span>zo sobre materia<span class=\"_ _1\"></span>s primas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">84 </span> </span><span style=\"display:inherit;clear:left;\">                       21<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Parte no corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Parte corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Los i<span class=\"_ _0\"></span>nstrumentos financieros <span class=\"_ _0\"></span>derivados contratados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>corresponden p<span class=\"_ _0\"></span>rincipalmente a <span class=\"_ _0\"></span>forwards de <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de cambio para cubrir flujos de caja futuros de cobros altamente probables.  </span><span style=\"display:inherit;clear:left;\">El Grupo e<span class=\"_ _1\"></span>val\u00faa la <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ficacia <span class=\"_ _1\"></span>de las co<span class=\"_ _1\"></span>berturas mediante <span class=\"_ _1\"></span>la real<span class=\"_ _1\"></span>izaci\u00f3n de l<span class=\"_ _1\"></span>os correspondiente<span class=\"_ _1\"></span>s test <span class=\"_ _1\"></span>de eficacia, (test </span><span style=\"display:inherit;clear:left;\">prospectivos), <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>comparan <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>flujos <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>caja <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ubiertos <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>respecto <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>las </span><span style=\"display:inherit;clear:left;\">variaciones en los flujos de caja del derivado asignado. </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los nocionales de los contratos vige<span class=\"_ _0\"></span>ntes al </span><span style=\"display:inherit;clear:left;\">31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"lsf\">202</span></span>2: </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                 23.809<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">267 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">21 </span> </span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/ yen JPY<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   1.421<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">51</span>1  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s   </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">26.131 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">84<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">1.058 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">36.805 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">543.885 </span><span style=\"display:inherit;clear:left;\">14.400 </span><span style=\"display:inherit;clear:left;\">558.285  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">417<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">14.280 </span><span style=\"display:inherit;clear:left;\">14.280  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/yen JPY </span><span style=\"display:inherit;clear:left;\">280<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">6.816 </span><span style=\"display:inherit;clear:left;\">6.816  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">93<span class=\"ls0\">4 </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">38.697 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">21.189 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">351.500 </span><span style=\"display:inherit;clear:left;\">351.500<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / yen J<span class=\"_ _1\"></span>PY </span><span style=\"display:inherit;clear:left;\">196<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">2.331 </span><span style=\"display:inherit;clear:left;\">2.331  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">610<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">8.963 </span><span style=\"display:inherit;clear:left;\">8.963  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias Primas </span><span style=\"display:inherit;clear:left;\">20<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">22.276 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">16.421  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los valores razona<span class=\"_ _1\"></span>bles de los contratos </span><span style=\"display:inherit;clear:left;\">vigentes al 31 de diciembre de <span class=\"ls8\">202</span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\"> Total valor </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _e\"> </span>espera <span class=\"_ _e\"> </span>que <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _e\"> </span>futuras <span class=\"_ _e\"> </span>alta<span class=\"_ _1\"></span>mente <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>cubiertas <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>nominad<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>moneda <span class=\"_ _d\"> </span>ex<span class=\"_ _0\"></span>tranjera </span><span style=\"display:inherit;clear:left;\">ocurran. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span><span class=\"ls0\">m\u00e1xima <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>crediticio e<span class=\"_ _1\"></span>n la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span>l bala<span class=\"_ _1\"></span>nce es <span class=\"_ _b\"></span>el valor <span class=\"_ _b\"></span>razonable de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> derivados <span class=\"_ _1\"></span>financieros </span></span><span style=\"display:inherit;clear:left;\">de pasivo en el balance.  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>el re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>acumulado <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _7\"></span>de c<span class=\"_ _0\"></span>obertura <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsolidado, <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>extranjera,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span><span class=\"ls8\">a <span class=\"_ _6\"></span></span>un <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>eneficio <span class=\"_ _7\"></span><span class=\"ls8\">de <span class=\"_ _7\"></span></span>10.856 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros <span class=\"_ _e\"> </span>(2022: <span class=\"_ _d\"> </span>14.186 <span class=\"_ _d\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>p\u00e9rdida). <span class=\"_ _e\"> </span>Est<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>s<span class=\"ls8\">e <span class=\"_ _d\"> </span></span>reconoce<span class=\"ls8\">n <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span></span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada <span class=\"_ _8\"></span><span class=\"ls8\">en <span class=\"_ _8\"></span></span>el <span class=\"_ _8\"></span>per\u00edodo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>per\u00edodos <span class=\"_ _8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>cual <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>transacci\u00f3n <span class=\"_ _8\"> </span>cubierta <span class=\"_ _8\"></span>afecta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. En el ejerci<span class=\"_ _0\"></span>cio 2023<span class=\"ls9\">, e</span>l impacto en la c<span class=\"_ _0\"></span>uenta de resultados consolidada registrado c<span class=\"_ _0\"></span>omo parte de los </span><span style=\"display:inherit;clear:left;\">resultados de <span class=\"_ _b\"></span>explotaci\u00f3n<span class=\"ff7\">, en <span class=\"_ _1\"></span>los e<span class=\"_ _1\"></span>p\u00edgrafes <span class=\"_ _1\"></span>de \u201cAprov<span class=\"_ _1\"></span>isionamientos\u201d e<span class=\"_ _1\"></span> \u201cIngr<span class=\"_ _1\"></span>esos ordin<span class=\"_ _1\"></span>arios\u201d<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>ha sido <span class=\"_ _b\"></span>una p\u00e9rdida <span class=\"_ _1\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">9.409 miles de euros (2022: 38.197 miles de euros <span class=\"ls8\">de</span> p\u00e9rdida<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>detalle <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00edgrafes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cobertura <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reserva <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cobertura, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mpactos </span><span style=\"display:inherit;clear:left;\">en patrimonio neto y cuenta de resultados durante el ejercicio es el siguiente: </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta de </span><span style=\"display:inherit;clear:left;\">pasivo) </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 23.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (15.232<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (23.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">                  (9.409<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (14.25<span class=\"_ _1\"></span>8) </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya determina<span class=\"_ _1\"></span>do como<span class=\"_ _b\"></span> cobertura </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _b\"></span> resultados en el ejerci<span class=\"_ _1\"></span>cio a medida qu<span class=\"_ _1\"></span>e la operaci\u00f3n <span class=\"_ _1\"></span>cubierta previst<span class=\"_ _1\"></span>a afecta al resul<span class=\"_ _1\"></span>tado.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobe<span class=\"_ _1\"></span>rtura liquidados po<span class=\"_ _1\"></span>r el Grupo du<span class=\"_ _1\"></span>rante el ejerci<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span><span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta </span><span style=\"display:inherit;clear:left;\">de pasivo) </span><span style=\"display:inherit;clear:left;\">                  (5.309<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (52.38<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">                 74.111<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                   4.851<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 52.382<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (38.19<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya d<span class=\"_ _1\"></span>eterminado<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _1\"></span> resultados en el ejer<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>icio a medid<span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>que la opera<span class=\"_ _1\"></span>ci\u00f3n cubierta pre<span class=\"_ _1\"></span>vista afecta al<span class=\"_ _1\"></span> resultado. </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobertura<span class=\"_ _1\"></span> liquidados por el<span class=\"_ _1\"></span> Grupo durante el e<span class=\"_ _1\"></span>jercicio<span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nefectividades <span class=\"_ _b\"></span>dignas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>rese\u00f1a <span class=\"_ _b\"></span>por <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>moneda </span><span style=\"display:inherit;clear:left;\">extranjera, las cuales se reconocen, cuando ocurren, en la cuenta de resultados como resultados financieros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__118": {
   "value": "<span style=\"display:inherit;clear:left;\">10.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"ls18\">In<span class=\"_ _0\"></span></span>strumentos financiero<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">10.1.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>por categor\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se d<span class=\"_ _1\"></span>esglosan l<span class=\"_ _1\"></span>os activos financieros (excluye<span class=\"_ _1\"></span>ndo efectivo y <span class=\"_ _1\"></span>equivalentes) y los pasivo<span class=\"_ _1\"></span>s financieros </span></span><span style=\"display:inherit;clear:left;\">para los ejercicios finalizados el 31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2, por naturaleza y categor<span class=\"_ _1\"></span>\u00eda de valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2023 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.854.430<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  8.511 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.862.941<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           2.954.714<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2022 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.174.557<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.196.049<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           3.291.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y partidas<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">partidas a </span><span style=\"display:inherit;clear:left;\">cobertura </span><span style=\"display:inherit;clear:left;\">Pasivos Financieros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">a pagar </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">pagar </span><span style=\"display:inherit;clear:left;\">(Nota 10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                    175<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    380<span class=\"_ _1\"></span>.758  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      25<span class=\"_ _1\"></span>.746  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                35.122<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a pa<span class=\"_ _1\"></span>gar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                     255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a largo<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros no co<span class=\"_ _1\"></span>rrientes </span><span style=\"display:inherit;clear:left;\">                    581<span class=\"_ _1\"></span>.766  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              810.586<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    305<span class=\"_ _1\"></span>.141  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _1\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      19<span class=\"_ _1\"></span>.897  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                17.279<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales (Nota<span class=\"_ _1\"></span> 19) </span><span style=\"display:inherit;clear:left;\">                 3.076<span class=\"_ _1\"></span>.251  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.487.476<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> pagar </span><span style=\"display:inherit;clear:left;\">                      22<span class=\"_ _1\"></span>.479  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                18.763<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a corto<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros corrie<span class=\"_ _1\"></span>ntes </span><span style=\"display:inherit;clear:left;\">                 3.423<span class=\"_ _1\"></span>.768  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           3.725.440<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivos<span class=\"_ _1\"></span> financieros  </span><span style=\"display:inherit;clear:left;\">                 4.005<span class=\"_ _1\"></span>.534  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           4.536.026<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">10.2.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>son </span><span style=\"display:inherit;clear:left;\">los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Contratos a cor<span class=\"_ _1\"></span>to plazo de mon<span class=\"_ _1\"></span>eda </span><span style=\"display:inherit;clear:left;\">extranjera - cober<span class=\"_ _1\"></span>turas de flujos d<span class=\"_ _b\"></span>e </span><span style=\"display:inherit;clear:left;\">efectivos </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.029  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\">                38.676<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Contratos a pla<span class=\"_ _1\"></span>zo sobre materia<span class=\"_ _1\"></span>s primas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">84 </span> </span><span style=\"display:inherit;clear:left;\">                       21<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Parte no corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Parte corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Los i<span class=\"_ _0\"></span>nstrumentos financieros <span class=\"_ _0\"></span>derivados contratados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>corresponden p<span class=\"_ _0\"></span>rincipalmente a <span class=\"_ _0\"></span>forwards de <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de cambio para cubrir flujos de caja futuros de cobros altamente probables.  </span><span style=\"display:inherit;clear:left;\">El Grupo e<span class=\"_ _1\"></span>val\u00faa la <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ficacia <span class=\"_ _1\"></span>de las co<span class=\"_ _1\"></span>berturas mediante <span class=\"_ _1\"></span>la real<span class=\"_ _1\"></span>izaci\u00f3n de l<span class=\"_ _1\"></span>os correspondiente<span class=\"_ _1\"></span>s test <span class=\"_ _1\"></span>de eficacia, (test </span><span style=\"display:inherit;clear:left;\">prospectivos), <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>comparan <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>flujos <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>caja <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ubiertos <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>respecto <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>las </span><span style=\"display:inherit;clear:left;\">variaciones en los flujos de caja del derivado asignado. </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los nocionales de los contratos vige<span class=\"_ _0\"></span>ntes al </span><span style=\"display:inherit;clear:left;\">31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"lsf\">202</span></span>2: </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                 23.809<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">267 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">21 </span> </span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/ yen JPY<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   1.421<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">51</span>1  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s   </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">26.131 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">84<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">1.058 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">36.805 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">543.885 </span><span style=\"display:inherit;clear:left;\">14.400 </span><span style=\"display:inherit;clear:left;\">558.285  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">417<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">14.280 </span><span style=\"display:inherit;clear:left;\">14.280  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/yen JPY </span><span style=\"display:inherit;clear:left;\">280<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">6.816 </span><span style=\"display:inherit;clear:left;\">6.816  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">93<span class=\"ls0\">4 </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">38.697 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">21.189 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">351.500 </span><span style=\"display:inherit;clear:left;\">351.500<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / yen J<span class=\"_ _1\"></span>PY </span><span style=\"display:inherit;clear:left;\">196<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">2.331 </span><span style=\"display:inherit;clear:left;\">2.331  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">610<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">8.963 </span><span style=\"display:inherit;clear:left;\">8.963  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias Primas </span><span style=\"display:inherit;clear:left;\">20<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">22.276 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">16.421  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los valores razona<span class=\"_ _1\"></span>bles de los contratos </span><span style=\"display:inherit;clear:left;\">vigentes al 31 de diciembre de <span class=\"ls8\">202</span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\"> Total valor </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _e\"> </span>espera <span class=\"_ _e\"> </span>que <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _e\"> </span>futuras <span class=\"_ _e\"> </span>alta<span class=\"_ _1\"></span>mente <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>cubiertas <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>nominad<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>moneda <span class=\"_ _d\"> </span>ex<span class=\"_ _0\"></span>tranjera </span><span style=\"display:inherit;clear:left;\">ocurran. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span><span class=\"ls0\">m\u00e1xima <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>crediticio e<span class=\"_ _1\"></span>n la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span>l bala<span class=\"_ _1\"></span>nce es <span class=\"_ _b\"></span>el valor <span class=\"_ _b\"></span>razonable de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> derivados <span class=\"_ _1\"></span>financieros </span></span><span style=\"display:inherit;clear:left;\">de pasivo en el balance.  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>el re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>acumulado <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _7\"></span>de c<span class=\"_ _0\"></span>obertura <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsolidado, <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>extranjera,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span><span class=\"ls8\">a <span class=\"_ _6\"></span></span>un <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>eneficio <span class=\"_ _7\"></span><span class=\"ls8\">de <span class=\"_ _7\"></span></span>10.856 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros <span class=\"_ _e\"> </span>(2022: <span class=\"_ _d\"> </span>14.186 <span class=\"_ _d\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>p\u00e9rdida). <span class=\"_ _e\"> </span>Est<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>s<span class=\"ls8\">e <span class=\"_ _d\"> </span></span>reconoce<span class=\"ls8\">n <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span></span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada <span class=\"_ _8\"></span><span class=\"ls8\">en <span class=\"_ _8\"></span></span>el <span class=\"_ _8\"></span>per\u00edodo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>per\u00edodos <span class=\"_ _8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>cual <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>transacci\u00f3n <span class=\"_ _8\"> </span>cubierta <span class=\"_ _8\"></span>afecta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. En el ejerci<span class=\"_ _0\"></span>cio 2023<span class=\"ls9\">, e</span>l impacto en la c<span class=\"_ _0\"></span>uenta de resultados consolidada registrado c<span class=\"_ _0\"></span>omo parte de los </span><span style=\"display:inherit;clear:left;\">resultados de <span class=\"_ _b\"></span>explotaci\u00f3n<span class=\"ff7\">, en <span class=\"_ _1\"></span>los e<span class=\"_ _1\"></span>p\u00edgrafes <span class=\"_ _1\"></span>de \u201cAprov<span class=\"_ _1\"></span>isionamientos\u201d e<span class=\"_ _1\"></span> \u201cIngr<span class=\"_ _1\"></span>esos ordin<span class=\"_ _1\"></span>arios\u201d<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>ha sido <span class=\"_ _b\"></span>una p\u00e9rdida <span class=\"_ _1\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">9.409 miles de euros (2022: 38.197 miles de euros <span class=\"ls8\">de</span> p\u00e9rdida<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>detalle <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00edgrafes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cobertura <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reserva <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cobertura, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mpactos </span><span style=\"display:inherit;clear:left;\">en patrimonio neto y cuenta de resultados durante el ejercicio es el siguiente: </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta de </span><span style=\"display:inherit;clear:left;\">pasivo) </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 23.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (15.232<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (23.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">                  (9.409<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (14.25<span class=\"_ _1\"></span>8) </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya determina<span class=\"_ _1\"></span>do como<span class=\"_ _b\"></span> cobertura </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _b\"></span> resultados en el ejerci<span class=\"_ _1\"></span>cio a medida qu<span class=\"_ _1\"></span>e la operaci\u00f3n <span class=\"_ _1\"></span>cubierta previst<span class=\"_ _1\"></span>a afecta al resul<span class=\"_ _1\"></span>tado.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobe<span class=\"_ _1\"></span>rtura liquidados po<span class=\"_ _1\"></span>r el Grupo du<span class=\"_ _1\"></span>rante el ejerci<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span><span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta </span><span style=\"display:inherit;clear:left;\">de pasivo) </span><span style=\"display:inherit;clear:left;\">                  (5.309<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (52.38<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">                 74.111<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                   4.851<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 52.382<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (38.19<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya d<span class=\"_ _1\"></span>eterminado<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _1\"></span> resultados en el ejer<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>icio a medid<span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>que la opera<span class=\"_ _1\"></span>ci\u00f3n cubierta pre<span class=\"_ _1\"></span>vista afecta al<span class=\"_ _1\"></span> resultado. </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobertura<span class=\"_ _1\"></span> liquidados por el<span class=\"_ _1\"></span> Grupo durante el e<span class=\"_ _1\"></span>jercicio<span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nefectividades <span class=\"_ _b\"></span>dignas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>rese\u00f1a <span class=\"_ _b\"></span>por <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>moneda </span><span style=\"display:inherit;clear:left;\">extranjera, las cuales se reconocen, cuando ocurren, en la cuenta de resultados como resultados financieros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__117": {
   "value": "<span style=\"display:inherit;clear:left;\">10.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"ls18\">In<span class=\"_ _0\"></span></span>strumentos financiero<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">10.1.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>por categor\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se d<span class=\"_ _1\"></span>esglosan l<span class=\"_ _1\"></span>os activos financieros (excluye<span class=\"_ _1\"></span>ndo efectivo y <span class=\"_ _1\"></span>equivalentes) y los pasivo<span class=\"_ _1\"></span>s financieros </span></span><span style=\"display:inherit;clear:left;\">para los ejercicios finalizados el 31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2, por naturaleza y categor<span class=\"_ _1\"></span>\u00eda de valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2023 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.854.430<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  8.511 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.862.941<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           2.954.714<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2022 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.174.557<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.196.049<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           3.291.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y partidas<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">partidas a </span><span style=\"display:inherit;clear:left;\">cobertura </span><span style=\"display:inherit;clear:left;\">Pasivos Financieros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">a pagar </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">pagar </span><span style=\"display:inherit;clear:left;\">(Nota 10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                    175<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    380<span class=\"_ _1\"></span>.758  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      25<span class=\"_ _1\"></span>.746  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                35.122<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a pa<span class=\"_ _1\"></span>gar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                     255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a largo<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros no co<span class=\"_ _1\"></span>rrientes </span><span style=\"display:inherit;clear:left;\">                    581<span class=\"_ _1\"></span>.766  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              810.586<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    305<span class=\"_ _1\"></span>.141  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _1\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      19<span class=\"_ _1\"></span>.897  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                17.279<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales (Nota<span class=\"_ _1\"></span> 19) </span><span style=\"display:inherit;clear:left;\">                 3.076<span class=\"_ _1\"></span>.251  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.487.476<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> pagar </span><span style=\"display:inherit;clear:left;\">                      22<span class=\"_ _1\"></span>.479  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                18.763<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a corto<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros corrie<span class=\"_ _1\"></span>ntes </span><span style=\"display:inherit;clear:left;\">                 3.423<span class=\"_ _1\"></span>.768  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           3.725.440<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivos<span class=\"_ _1\"></span> financieros  </span><span style=\"display:inherit;clear:left;\">                 4.005<span class=\"_ _1\"></span>.534  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           4.536.026<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">10.2.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>son </span><span style=\"display:inherit;clear:left;\">los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Contratos a cor<span class=\"_ _1\"></span>to plazo de mon<span class=\"_ _1\"></span>eda </span><span style=\"display:inherit;clear:left;\">extranjera - cober<span class=\"_ _1\"></span>turas de flujos d<span class=\"_ _b\"></span>e </span><span style=\"display:inherit;clear:left;\">efectivos </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.029  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\">                38.676<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Contratos a pla<span class=\"_ _1\"></span>zo sobre materia<span class=\"_ _1\"></span>s primas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">84 </span> </span><span style=\"display:inherit;clear:left;\">                       21<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Parte no corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Parte corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Los i<span class=\"_ _0\"></span>nstrumentos financieros <span class=\"_ _0\"></span>derivados contratados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>corresponden p<span class=\"_ _0\"></span>rincipalmente a <span class=\"_ _0\"></span>forwards de <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de cambio para cubrir flujos de caja futuros de cobros altamente probables.  </span><span style=\"display:inherit;clear:left;\">El Grupo e<span class=\"_ _1\"></span>val\u00faa la <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ficacia <span class=\"_ _1\"></span>de las co<span class=\"_ _1\"></span>berturas mediante <span class=\"_ _1\"></span>la real<span class=\"_ _1\"></span>izaci\u00f3n de l<span class=\"_ _1\"></span>os correspondiente<span class=\"_ _1\"></span>s test <span class=\"_ _1\"></span>de eficacia, (test </span><span style=\"display:inherit;clear:left;\">prospectivos), <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>comparan <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>flujos <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>caja <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ubiertos <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>respecto <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>las </span><span style=\"display:inherit;clear:left;\">variaciones en los flujos de caja del derivado asignado. </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los nocionales de los contratos vige<span class=\"_ _0\"></span>ntes al </span><span style=\"display:inherit;clear:left;\">31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"lsf\">202</span></span>2: </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                 23.809<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">267 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">21 </span> </span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/ yen JPY<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   1.421<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">51</span>1  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s   </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">26.131 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">84<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">1.058 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">36.805 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">543.885 </span><span style=\"display:inherit;clear:left;\">14.400 </span><span style=\"display:inherit;clear:left;\">558.285  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">417<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">14.280 </span><span style=\"display:inherit;clear:left;\">14.280  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/yen JPY </span><span style=\"display:inherit;clear:left;\">280<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">6.816 </span><span style=\"display:inherit;clear:left;\">6.816  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">93<span class=\"ls0\">4 </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">38.697 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">21.189 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">351.500 </span><span style=\"display:inherit;clear:left;\">351.500<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / yen J<span class=\"_ _1\"></span>PY </span><span style=\"display:inherit;clear:left;\">196<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">2.331 </span><span style=\"display:inherit;clear:left;\">2.331  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">610<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">8.963 </span><span style=\"display:inherit;clear:left;\">8.963  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias Primas </span><span style=\"display:inherit;clear:left;\">20<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">22.276 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">16.421  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los valores razona<span class=\"_ _1\"></span>bles de los contratos </span><span style=\"display:inherit;clear:left;\">vigentes al 31 de diciembre de <span class=\"ls8\">202</span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\"> Total valor </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _e\"> </span>espera <span class=\"_ _e\"> </span>que <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _e\"> </span>futuras <span class=\"_ _e\"> </span>alta<span class=\"_ _1\"></span>mente <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>cubiertas <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>nominad<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>moneda <span class=\"_ _d\"> </span>ex<span class=\"_ _0\"></span>tranjera </span><span style=\"display:inherit;clear:left;\">ocurran. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span><span class=\"ls0\">m\u00e1xima <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>crediticio e<span class=\"_ _1\"></span>n la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span>l bala<span class=\"_ _1\"></span>nce es <span class=\"_ _b\"></span>el valor <span class=\"_ _b\"></span>razonable de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> derivados <span class=\"_ _1\"></span>financieros </span></span><span style=\"display:inherit;clear:left;\">de pasivo en el balance.  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>el re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>acumulado <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _7\"></span>de c<span class=\"_ _0\"></span>obertura <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsolidado, <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>extranjera,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span><span class=\"ls8\">a <span class=\"_ _6\"></span></span>un <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>eneficio <span class=\"_ _7\"></span><span class=\"ls8\">de <span class=\"_ _7\"></span></span>10.856 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros <span class=\"_ _e\"> </span>(2022: <span class=\"_ _d\"> </span>14.186 <span class=\"_ _d\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>p\u00e9rdida). <span class=\"_ _e\"> </span>Est<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>s<span class=\"ls8\">e <span class=\"_ _d\"> </span></span>reconoce<span class=\"ls8\">n <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span></span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada <span class=\"_ _8\"></span><span class=\"ls8\">en <span class=\"_ _8\"></span></span>el <span class=\"_ _8\"></span>per\u00edodo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>per\u00edodos <span class=\"_ _8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>cual <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>transacci\u00f3n <span class=\"_ _8\"> </span>cubierta <span class=\"_ _8\"></span>afecta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. En el ejerci<span class=\"_ _0\"></span>cio 2023<span class=\"ls9\">, e</span>l impacto en la c<span class=\"_ _0\"></span>uenta de resultados consolidada registrado c<span class=\"_ _0\"></span>omo parte de los </span><span style=\"display:inherit;clear:left;\">resultados de <span class=\"_ _b\"></span>explotaci\u00f3n<span class=\"ff7\">, en <span class=\"_ _1\"></span>los e<span class=\"_ _1\"></span>p\u00edgrafes <span class=\"_ _1\"></span>de \u201cAprov<span class=\"_ _1\"></span>isionamientos\u201d e<span class=\"_ _1\"></span> \u201cIngr<span class=\"_ _1\"></span>esos ordin<span class=\"_ _1\"></span>arios\u201d<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>ha sido <span class=\"_ _b\"></span>una p\u00e9rdida <span class=\"_ _1\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">9.409 miles de euros (2022: 38.197 miles de euros <span class=\"ls8\">de</span> p\u00e9rdida<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>detalle <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00edgrafes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cobertura <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reserva <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cobertura, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mpactos </span><span style=\"display:inherit;clear:left;\">en patrimonio neto y cuenta de resultados durante el ejercicio es el siguiente: </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta de </span><span style=\"display:inherit;clear:left;\">pasivo) </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 23.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (15.232<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (23.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">                  (9.409<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (14.25<span class=\"_ _1\"></span>8) </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya determina<span class=\"_ _1\"></span>do como<span class=\"_ _b\"></span> cobertura </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _b\"></span> resultados en el ejerci<span class=\"_ _1\"></span>cio a medida qu<span class=\"_ _1\"></span>e la operaci\u00f3n <span class=\"_ _1\"></span>cubierta previst<span class=\"_ _1\"></span>a afecta al resul<span class=\"_ _1\"></span>tado.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobe<span class=\"_ _1\"></span>rtura liquidados po<span class=\"_ _1\"></span>r el Grupo du<span class=\"_ _1\"></span>rante el ejerci<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span><span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta </span><span style=\"display:inherit;clear:left;\">de pasivo) </span><span style=\"display:inherit;clear:left;\">                  (5.309<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (52.38<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">                 74.111<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                   4.851<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 52.382<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (38.19<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya d<span class=\"_ _1\"></span>eterminado<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _1\"></span> resultados en el ejer<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>icio a medid<span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>que la opera<span class=\"_ _1\"></span>ci\u00f3n cubierta pre<span class=\"_ _1\"></span>vista afecta al<span class=\"_ _1\"></span> resultado. </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobertura<span class=\"_ _1\"></span> liquidados por el<span class=\"_ _1\"></span> Grupo durante el e<span class=\"_ _1\"></span>jercicio<span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nefectividades <span class=\"_ _b\"></span>dignas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>rese\u00f1a <span class=\"_ _b\"></span>por <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>moneda </span><span style=\"display:inherit;clear:left;\">extranjera, las cuales se reconocen, cuando ocurren, en la cuenta de resultados como resultados financieros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__116": {
   "value": "<span style=\"display:inherit;clear:left;\">10.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"ls18\">In<span class=\"_ _0\"></span></span>strumentos financiero<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">10.1.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>por categor\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se d<span class=\"_ _1\"></span>esglosan l<span class=\"_ _1\"></span>os activos financieros (excluye<span class=\"_ _1\"></span>ndo efectivo y <span class=\"_ _1\"></span>equivalentes) y los pasivo<span class=\"_ _1\"></span>s financieros </span></span><span style=\"display:inherit;clear:left;\">para los ejercicios finalizados el 31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2, por naturaleza y categor<span class=\"_ _1\"></span>\u00eda de valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2023 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.854.430<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  8.511 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.862.941<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           2.954.714<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2022 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.174.557<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.196.049<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           3.291.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y partidas<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">partidas a </span><span style=\"display:inherit;clear:left;\">cobertura </span><span style=\"display:inherit;clear:left;\">Pasivos Financieros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">a pagar </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">pagar </span><span style=\"display:inherit;clear:left;\">(Nota 10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                    175<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    380<span class=\"_ _1\"></span>.758  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      25<span class=\"_ _1\"></span>.746  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                35.122<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a pa<span class=\"_ _1\"></span>gar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                     255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a largo<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros no co<span class=\"_ _1\"></span>rrientes </span><span style=\"display:inherit;clear:left;\">                    581<span class=\"_ _1\"></span>.766  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              810.586<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    305<span class=\"_ _1\"></span>.141  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _1\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      19<span class=\"_ _1\"></span>.897  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                17.279<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales (Nota<span class=\"_ _1\"></span> 19) </span><span style=\"display:inherit;clear:left;\">                 3.076<span class=\"_ _1\"></span>.251  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.487.476<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> pagar </span><span style=\"display:inherit;clear:left;\">                      22<span class=\"_ _1\"></span>.479  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                18.763<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a corto<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros corrie<span class=\"_ _1\"></span>ntes </span><span style=\"display:inherit;clear:left;\">                 3.423<span class=\"_ _1\"></span>.768  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           3.725.440<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivos<span class=\"_ _1\"></span> financieros  </span><span style=\"display:inherit;clear:left;\">                 4.005<span class=\"_ _1\"></span>.534  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           4.536.026<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">10.2.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>son </span><span style=\"display:inherit;clear:left;\">los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Contratos a cor<span class=\"_ _1\"></span>to plazo de mon<span class=\"_ _1\"></span>eda </span><span style=\"display:inherit;clear:left;\">extranjera - cober<span class=\"_ _1\"></span>turas de flujos d<span class=\"_ _b\"></span>e </span><span style=\"display:inherit;clear:left;\">efectivos </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.029  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\">                38.676<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Contratos a pla<span class=\"_ _1\"></span>zo sobre materia<span class=\"_ _1\"></span>s primas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">84 </span> </span><span style=\"display:inherit;clear:left;\">                       21<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Parte no corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Parte corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Los i<span class=\"_ _0\"></span>nstrumentos financieros <span class=\"_ _0\"></span>derivados contratados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>corresponden p<span class=\"_ _0\"></span>rincipalmente a <span class=\"_ _0\"></span>forwards de <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de cambio para cubrir flujos de caja futuros de cobros altamente probables.  </span><span style=\"display:inherit;clear:left;\">El Grupo e<span class=\"_ _1\"></span>val\u00faa la <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ficacia <span class=\"_ _1\"></span>de las co<span class=\"_ _1\"></span>berturas mediante <span class=\"_ _1\"></span>la real<span class=\"_ _1\"></span>izaci\u00f3n de l<span class=\"_ _1\"></span>os correspondiente<span class=\"_ _1\"></span>s test <span class=\"_ _1\"></span>de eficacia, (test </span><span style=\"display:inherit;clear:left;\">prospectivos), <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>comparan <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>flujos <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>caja <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ubiertos <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>respecto <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>las </span><span style=\"display:inherit;clear:left;\">variaciones en los flujos de caja del derivado asignado. </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los nocionales de los contratos vige<span class=\"_ _0\"></span>ntes al </span><span style=\"display:inherit;clear:left;\">31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"lsf\">202</span></span>2: </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                 23.809<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">267 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">21 </span> </span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/ yen JPY<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   1.421<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">51</span>1  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s   </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">26.131 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">84<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">1.058 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">36.805 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">543.885 </span><span style=\"display:inherit;clear:left;\">14.400 </span><span style=\"display:inherit;clear:left;\">558.285  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">417<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">14.280 </span><span style=\"display:inherit;clear:left;\">14.280  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/yen JPY </span><span style=\"display:inherit;clear:left;\">280<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">6.816 </span><span style=\"display:inherit;clear:left;\">6.816  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">93<span class=\"ls0\">4 </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">38.697 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">21.189 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">351.500 </span><span style=\"display:inherit;clear:left;\">351.500<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / yen J<span class=\"_ _1\"></span>PY </span><span style=\"display:inherit;clear:left;\">196<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">2.331 </span><span style=\"display:inherit;clear:left;\">2.331  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">610<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">8.963 </span><span style=\"display:inherit;clear:left;\">8.963  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias Primas </span><span style=\"display:inherit;clear:left;\">20<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">22.276 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">16.421  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los valores razona<span class=\"_ _1\"></span>bles de los contratos </span><span style=\"display:inherit;clear:left;\">vigentes al 31 de diciembre de <span class=\"ls8\">202</span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\"> Total valor </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _e\"> </span>espera <span class=\"_ _e\"> </span>que <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _e\"> </span>futuras <span class=\"_ _e\"> </span>alta<span class=\"_ _1\"></span>mente <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>cubiertas <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>nominad<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>moneda <span class=\"_ _d\"> </span>ex<span class=\"_ _0\"></span>tranjera </span><span style=\"display:inherit;clear:left;\">ocurran. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span><span class=\"ls0\">m\u00e1xima <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>crediticio e<span class=\"_ _1\"></span>n la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span>l bala<span class=\"_ _1\"></span>nce es <span class=\"_ _b\"></span>el valor <span class=\"_ _b\"></span>razonable de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> derivados <span class=\"_ _1\"></span>financieros </span></span><span style=\"display:inherit;clear:left;\">de pasivo en el balance.  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>el re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>acumulado <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _7\"></span>de c<span class=\"_ _0\"></span>obertura <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsolidado, <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>extranjera,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span><span class=\"ls8\">a <span class=\"_ _6\"></span></span>un <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>eneficio <span class=\"_ _7\"></span><span class=\"ls8\">de <span class=\"_ _7\"></span></span>10.856 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros <span class=\"_ _e\"> </span>(2022: <span class=\"_ _d\"> </span>14.186 <span class=\"_ _d\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>p\u00e9rdida). <span class=\"_ _e\"> </span>Est<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>s<span class=\"ls8\">e <span class=\"_ _d\"> </span></span>reconoce<span class=\"ls8\">n <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span></span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada <span class=\"_ _8\"></span><span class=\"ls8\">en <span class=\"_ _8\"></span></span>el <span class=\"_ _8\"></span>per\u00edodo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>per\u00edodos <span class=\"_ _8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>cual <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>transacci\u00f3n <span class=\"_ _8\"> </span>cubierta <span class=\"_ _8\"></span>afecta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. En el ejerci<span class=\"_ _0\"></span>cio 2023<span class=\"ls9\">, e</span>l impacto en la c<span class=\"_ _0\"></span>uenta de resultados consolidada registrado c<span class=\"_ _0\"></span>omo parte de los </span><span style=\"display:inherit;clear:left;\">resultados de <span class=\"_ _b\"></span>explotaci\u00f3n<span class=\"ff7\">, en <span class=\"_ _1\"></span>los e<span class=\"_ _1\"></span>p\u00edgrafes <span class=\"_ _1\"></span>de \u201cAprov<span class=\"_ _1\"></span>isionamientos\u201d e<span class=\"_ _1\"></span> \u201cIngr<span class=\"_ _1\"></span>esos ordin<span class=\"_ _1\"></span>arios\u201d<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>ha sido <span class=\"_ _b\"></span>una p\u00e9rdida <span class=\"_ _1\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">9.409 miles de euros (2022: 38.197 miles de euros <span class=\"ls8\">de</span> p\u00e9rdida<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>detalle <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00edgrafes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cobertura <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reserva <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cobertura, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mpactos </span><span style=\"display:inherit;clear:left;\">en patrimonio neto y cuenta de resultados durante el ejercicio es el siguiente: </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta de </span><span style=\"display:inherit;clear:left;\">pasivo) </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 23.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (15.232<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (23.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">                  (9.409<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (14.25<span class=\"_ _1\"></span>8) </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya determina<span class=\"_ _1\"></span>do como<span class=\"_ _b\"></span> cobertura </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _b\"></span> resultados en el ejerci<span class=\"_ _1\"></span>cio a medida qu<span class=\"_ _1\"></span>e la operaci\u00f3n <span class=\"_ _1\"></span>cubierta previst<span class=\"_ _1\"></span>a afecta al resul<span class=\"_ _1\"></span>tado.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobe<span class=\"_ _1\"></span>rtura liquidados po<span class=\"_ _1\"></span>r el Grupo du<span class=\"_ _1\"></span>rante el ejerci<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span><span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta </span><span style=\"display:inherit;clear:left;\">de pasivo) </span><span style=\"display:inherit;clear:left;\">                  (5.309<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (52.38<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">                 74.111<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                   4.851<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 52.382<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (38.19<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya d<span class=\"_ _1\"></span>eterminado<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _1\"></span> resultados en el ejer<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>icio a medid<span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>que la opera<span class=\"_ _1\"></span>ci\u00f3n cubierta pre<span class=\"_ _1\"></span>vista afecta al<span class=\"_ _1\"></span> resultado. </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobertura<span class=\"_ _1\"></span> liquidados por el<span class=\"_ _1\"></span> Grupo durante el e<span class=\"_ _1\"></span>jercicio<span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nefectividades <span class=\"_ _b\"></span>dignas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>rese\u00f1a <span class=\"_ _b\"></span>por <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>moneda </span><span style=\"display:inherit;clear:left;\">extranjera, las cuales se reconocen, cuando ocurren, en la cuenta de resultados como resultados financieros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__115": {
   "value": "<span style=\"display:inherit;clear:left;\">10.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"ls18\">In<span class=\"_ _0\"></span></span>strumentos financiero<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">10.1.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>por categor\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se d<span class=\"_ _1\"></span>esglosan l<span class=\"_ _1\"></span>os activos financieros (excluye<span class=\"_ _1\"></span>ndo efectivo y <span class=\"_ _1\"></span>equivalentes) y los pasivo<span class=\"_ _1\"></span>s financieros </span></span><span style=\"display:inherit;clear:left;\">para los ejercicios finalizados el 31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2, por naturaleza y categor<span class=\"_ _1\"></span>\u00eda de valoraci\u00f3n: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2023 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                91.773 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.854.430<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  8.511 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           2.862.941<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           2.954.714<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                26.131 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">A 31 de diciembre<span class=\"_ _1\"></span> de 2022 </span><span style=\"display:inherit;clear:left;\">Activos financ<span class=\"_ _1\"></span>ieros </span><span style=\"display:inherit;clear:left;\">con cambios en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">otro resultado </span><span style=\"display:inherit;clear:left;\">Coste </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">global </span><span style=\"display:inherit;clear:left;\">amortizado </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">Largo plazo/no c<span class=\"_ _1\"></span>orrientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                95.164 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  1.237 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Clientes y cuen<span class=\"_ _1\"></span>tas a cobrar (N<span class=\"_ _1\"></span>ota 11) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.174.557<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros act<span class=\"_ _1\"></span>ivos financier<span class=\"_ _1\"></span>os (Nota 13) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Corto plazo/corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.196.049<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                37.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total activos fina<span class=\"_ _1\"></span>ncieros </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">           3.291.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                38.697 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y </span><span style=\"display:inherit;clear:left;\">Derivados de </span><span style=\"display:inherit;clear:left;\">D\u00e9bitos y partidas<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">cobertura (Nota </span><span style=\"display:inherit;clear:left;\">partidas a </span><span style=\"display:inherit;clear:left;\">cobertura </span><span style=\"display:inherit;clear:left;\">Pasivos Financieros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">a pagar </span><span style=\"display:inherit;clear:left;\">10.2) </span><span style=\"display:inherit;clear:left;\">pagar </span><span style=\"display:inherit;clear:left;\">(Nota 10.2) </span><span style=\"display:inherit;clear:left;\">Naturaleza / Cate<span class=\"_ _1\"></span>gor\u00eda </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos (Nota<span class=\"_ _1\"></span> 20) </span><span style=\"display:inherit;clear:left;\">                    175<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    380<span class=\"_ _1\"></span>.758  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _b\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      25<span class=\"_ _1\"></span>.746  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                35.122<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a pa<span class=\"_ _1\"></span>gar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">262 </span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                     255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a largo<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros no co<span class=\"_ _1\"></span>rrientes </span><span style=\"display:inherit;clear:left;\">                    581<span class=\"_ _1\"></span>.766  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              810.586<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera (N<span class=\"_ _1\"></span>ota 20) </span><span style=\"display:inherit;clear:left;\">                    305<span class=\"_ _1\"></span>.141  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deuda financiera a<span class=\"_ _1\"></span>sociada a dere<span class=\"_ _1\"></span>chos </span><span style=\"display:inherit;clear:left;\">de uso de acti<span class=\"_ _1\"></span>vos alquilados (N<span class=\"_ _1\"></span>ota 8) </span><span style=\"display:inherit;clear:left;\">                      19<span class=\"_ _1\"></span>.897  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                17.279<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Derivados  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Acreedores co<span class=\"_ _1\"></span>merciales (Nota<span class=\"_ _1\"></span> 19) </span><span style=\"display:inherit;clear:left;\">                 3.076<span class=\"_ _1\"></span>.251  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           3.487.476<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> pagar </span><span style=\"display:inherit;clear:left;\">                      22<span class=\"_ _1\"></span>.479  </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                18.763<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Deudas a corto<span class=\"_ _1\"></span> plazo/Pasivos </span><span style=\"display:inherit;clear:left;\">Financieros corrie<span class=\"_ _1\"></span>ntes </span><span style=\"display:inherit;clear:left;\">                 3.423<span class=\"_ _1\"></span>.768  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           3.725.440<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivos<span class=\"_ _1\"></span> financieros  </span><span style=\"display:inherit;clear:left;\">                 4.005<span class=\"_ _1\"></span>.534  </span><span style=\"display:inherit;clear:left;\">                  1.058<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">           4.536.026<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">10.2.<span class=\"ls0\"> Instrumentos financieros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>son </span><span style=\"display:inherit;clear:left;\">los siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">Contratos a cor<span class=\"_ _1\"></span>to plazo de mon<span class=\"_ _1\"></span>eda </span><span style=\"display:inherit;clear:left;\">extranjera - cober<span class=\"_ _1\"></span>turas de flujos d<span class=\"_ _b\"></span>e </span><span style=\"display:inherit;clear:left;\">efectivos </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.029  </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\">                38.676<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Contratos a pla<span class=\"_ _1\"></span>zo sobre materia<span class=\"_ _1\"></span>s primas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">84 </span> </span><span style=\"display:inherit;clear:left;\">                       21<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Parte no corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>      -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Parte corriente<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                      26<span class=\"_ _1\"></span>.131  </span><span style=\"display:inherit;clear:left;\">                  1.058 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            22.277  </span><span style=\"display:inherit;clear:left;\">Los i<span class=\"_ _0\"></span>nstrumentos financieros <span class=\"_ _0\"></span>derivados contratados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>corresponden p<span class=\"_ _0\"></span>rincipalmente a <span class=\"_ _0\"></span>forwards de <span class=\"_ _0\"></span>tipo </span><span style=\"display:inherit;clear:left;\">de cambio para cubrir flujos de caja futuros de cobros altamente probables.  </span><span style=\"display:inherit;clear:left;\">El Grupo e<span class=\"_ _1\"></span>val\u00faa la <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ficacia <span class=\"_ _1\"></span>de las co<span class=\"_ _1\"></span>berturas mediante <span class=\"_ _1\"></span>la real<span class=\"_ _1\"></span>izaci\u00f3n de l<span class=\"_ _1\"></span>os correspondiente<span class=\"_ _1\"></span>s test <span class=\"_ _1\"></span>de eficacia, (test </span><span style=\"display:inherit;clear:left;\">prospectivos), <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>comparan <span class=\"_ _d\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>variaciones <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>flujos <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>caja <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ubiertos <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>respecto <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>las </span><span style=\"display:inherit;clear:left;\">variaciones en los flujos de caja del derivado asignado. </span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los nocionales de los contratos vige<span class=\"_ _0\"></span>ntes al </span><span style=\"display:inherit;clear:left;\">31 de diciembre de 2023 <span class=\"ls13\">y <span class=\"lsf\">202</span></span>2: </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                 23.809<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">912.200  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">267 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">9.217  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">21 </span> </span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">677 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/ yen JPY<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   1.421<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.438  </span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">51</span>1  </span><span style=\"display:inherit;clear:left;\"> EUR  </span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">16.450  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s   </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">102 </span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">26.131 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor razonab<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de euros) </span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2027<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls5\">974 </span> </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">48.200  </span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">84<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">1.058 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">36.805 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">543.885 </span><span style=\"display:inherit;clear:left;\">14.400 </span><span style=\"display:inherit;clear:left;\">558.285  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\"> </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / SGD<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">417<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">14.280 </span><span style=\"display:inherit;clear:left;\">14.280  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/yen JPY </span><span style=\"display:inherit;clear:left;\">280<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">6.816 </span><span style=\"display:inherit;clear:left;\">6.816  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">93<span class=\"ls0\">4 </span></span><span style=\"display:inherit;clear:left;\">EUR </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">15.798 </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">38.697 </span><span style=\"display:inherit;clear:left;\">Vencimientos Noc<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>onales (Mi<span class=\"_ _1\"></span>les) </span><span style=\"display:inherit;clear:left;\">Valor </span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Moneda </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Tipo de Instrument<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">(miles de </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">nocional </span><span style=\"display:inherit;clear:left;\">Nocionales </span><span style=\"display:inherit;clear:left;\">euros) </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Contratos a plaz<span class=\"_ _1\"></span>o de moneda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">extranjera </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / <span class=\"ls5\">euro</span> </span><span style=\"display:inherit;clear:left;\">21.189 </span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">351.500 </span><span style=\"display:inherit;clear:left;\">351.500<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc1 sc0\"> </span></span></span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar CAD / EUR<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">261<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> CAD  </span><span style=\"display:inherit;clear:left;\">5.000 </span><span style=\"display:inherit;clear:left;\">5.000  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">D\u00f3lar USD / yen J<span class=\"_ _1\"></span>PY </span><span style=\"display:inherit;clear:left;\">196<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">2.331 </span><span style=\"display:inherit;clear:left;\">2.331  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro/PLN </span><span style=\"display:inherit;clear:left;\">610<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> USD  </span><span style=\"display:inherit;clear:left;\">8.963 </span><span style=\"display:inherit;clear:left;\">8.963  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias Primas </span><span style=\"display:inherit;clear:left;\">20<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">Pasivos </span><span style=\"display:inherit;clear:left;\">22.276 </span><span style=\"display:inherit;clear:left;\">Saldos netos<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">16.421  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n el detalle de los vencimientos por a\u00f1o de los valores razona<span class=\"_ _1\"></span>bles de los contratos </span><span style=\"display:inherit;clear:left;\">vigentes al 31 de diciembre de <span class=\"ls8\">202</span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\"> Total valor </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2024<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2025<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2026<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">razonable </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 26.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.058<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Activo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 37.460<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   1.237<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 38.697<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pasivo 202<span class=\"_ _1\"></span>2 </span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                 22.277<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _e\"> </span>espera <span class=\"_ _e\"> </span>que <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _e\"> </span>futuras <span class=\"_ _e\"> </span>alta<span class=\"_ _1\"></span>mente <span class=\"_ _e\"> </span>probables <span class=\"_ _e\"> </span>cubiertas <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>nominad<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>moneda <span class=\"_ _d\"> </span>ex<span class=\"_ _0\"></span>tranjera </span><span style=\"display:inherit;clear:left;\">ocurran. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span><span class=\"ls0\">m\u00e1xima <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>crediticio e<span class=\"_ _1\"></span>n la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span>l bala<span class=\"_ _1\"></span>nce es <span class=\"_ _b\"></span>el valor <span class=\"_ _b\"></span>razonable de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> derivados <span class=\"_ _1\"></span>financieros </span></span><span style=\"display:inherit;clear:left;\">de pasivo en el balance.  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>el re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>acumulado <span class=\"_ _7\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _7\"></span><span class=\"ls8\">en</span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _7\"></span>de c<span class=\"_ _0\"></span>obertura <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio </span><span style=\"display:inherit;clear:left;\">neto <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsolidado, <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>extranjera,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span><span class=\"ls8\">a <span class=\"_ _6\"></span></span>un <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>eneficio <span class=\"_ _7\"></span><span class=\"ls8\">de <span class=\"_ _7\"></span></span>10.856 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros <span class=\"_ _e\"> </span>(2022: <span class=\"_ _d\"> </span>14.186 <span class=\"_ _d\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>p\u00e9rdida). <span class=\"_ _e\"> </span>Est<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>resultados <span class=\"_ _e\"> </span>s<span class=\"ls8\">e <span class=\"_ _d\"> </span></span>reconoce<span class=\"ls8\">n <span class=\"_ _d\"> </span>en <span class=\"_ _e\"> </span></span>la <span class=\"_ _d\"> </span>cuenta <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>resultados </span><span style=\"display:inherit;clear:left;\">consolidada <span class=\"_ _8\"></span><span class=\"ls8\">en <span class=\"_ _8\"></span></span>el <span class=\"_ _8\"></span>per\u00edodo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>per\u00edodos <span class=\"_ _8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>cual <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>transacci\u00f3n <span class=\"_ _8\"> </span>cubierta <span class=\"_ _8\"></span>afecta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>resultados<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">consolidada. En el ejerci<span class=\"_ _0\"></span>cio 2023<span class=\"ls9\">, e</span>l impacto en la c<span class=\"_ _0\"></span>uenta de resultados consolidada registrado c<span class=\"_ _0\"></span>omo parte de los </span><span style=\"display:inherit;clear:left;\">resultados de <span class=\"_ _b\"></span>explotaci\u00f3n<span class=\"ff7\">, en <span class=\"_ _1\"></span>los e<span class=\"_ _1\"></span>p\u00edgrafes <span class=\"_ _1\"></span>de \u201cAprov<span class=\"_ _1\"></span>isionamientos\u201d e<span class=\"_ _1\"></span> \u201cIngr<span class=\"_ _1\"></span>esos ordin<span class=\"_ _1\"></span>arios\u201d<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>ha sido <span class=\"_ _b\"></span>una p\u00e9rdida <span class=\"_ _1\"></span>de </span></span></span><span style=\"display:inherit;clear:left;\">9.409 miles de euros (2022: 38.197 miles de euros <span class=\"ls8\">de</span> p\u00e9rdida<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>detalle <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00edgrafes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cobertura <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reserva <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cobertura, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>mpactos </span><span style=\"display:inherit;clear:left;\">en patrimonio neto y cuenta de resultados durante el ejercicio es el siguiente: </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta de </span><span style=\"display:inherit;clear:left;\">pasivo) </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 23.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (15.232<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                 25.073<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos imputad<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">en el Patrimonio<span class=\"_ _1\"></span> neto </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2023 </span><span style=\"display:inherit;clear:left;\">* </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2023 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (23.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">                  (9.409<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (14.25<span class=\"_ _1\"></span>8) </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya determina<span class=\"_ _1\"></span>do como<span class=\"_ _b\"></span> cobertura </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _b\"></span> resultados en el ejerci<span class=\"_ _1\"></span>cio a medida qu<span class=\"_ _1\"></span>e la operaci\u00f3n <span class=\"_ _1\"></span>cubierta previst<span class=\"_ _1\"></span>a afecta al resul<span class=\"_ _1\"></span>tado.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobe<span class=\"_ _1\"></span>rtura liquidados po<span class=\"_ _1\"></span>r el Grupo du<span class=\"_ _1\"></span>rante el ejerci<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span><span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Liquidaciones </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">del ejercicio *** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Derivados de cobert<span class=\"_ _1\"></span>ura (posic<span class=\"_ _1\"></span>i\u00f3n neta </span><span style=\"display:inherit;clear:left;\">de pasivo) </span><span style=\"display:inherit;clear:left;\">                  (5.309<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                (52.38<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">                 74.111<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 16.420<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Transferencia a<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">la Cuenta de </span><span style=\"display:inherit;clear:left;\">imputados en el<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas y </span><span style=\"display:inherit;clear:left;\">01.01.2022 </span><span style=\"display:inherit;clear:left;\">Patrimonio net<span class=\"_ _1\"></span>o * </span><span style=\"display:inherit;clear:left;\">ganancias ** </span><span style=\"display:inherit;clear:left;\">31.12.2022 </span><span style=\"display:inherit;clear:left;\">Reserva de cobertura<span class=\"_ _b\"></span> (bruto del efecto </span><span style=\"display:inherit;clear:left;\">fiscal) </span><span style=\"display:inherit;clear:left;\">                   4.851<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 52.382<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                (38.19<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">                 19.036<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">*<span class=\"fs4\">Se corr<span class=\"_ _1\"></span>esponde <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la parte<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la g<span class=\"_ _1\"></span>anancia <span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> instrum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> que <span class=\"_ _b\"></span>se haya d<span class=\"_ _1\"></span>eterminado<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cobertura<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">eficaz. </span><span style=\"display:inherit;clear:left;\">**Importe impu<span class=\"_ _1\"></span>tado a la Cuenta de<span class=\"_ _1\"></span> resultados en el ejer<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>icio a medid<span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>que la opera<span class=\"_ _1\"></span>ci\u00f3n cubierta pre<span class=\"_ _1\"></span>vista afecta al<span class=\"_ _1\"></span> resultado. </span><span style=\"display:inherit;clear:left;\">***Valor de los de<span class=\"_ _1\"></span>rivados de cobertura<span class=\"_ _1\"></span> liquidados por el<span class=\"_ _1\"></span> Grupo durante el e<span class=\"_ _1\"></span>jercicio<span class=\"fs3\">. </span></span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>nefectividades <span class=\"_ _b\"></span>dignas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>rese\u00f1a <span class=\"_ _b\"></span>por <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>moneda </span><span style=\"display:inherit;clear:left;\">extranjera, las cuales se reconocen, cuando ocurren, en la cuenta de resultados como resultados financieros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__124": {
   "value": "<span style=\"display:inherit;clear:left;\">11.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Client<span class=\"_ _0\"></span>es y cuentas a cobr<span class=\"_ _0\"></span>ar </span></span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y </span>2022 es la <span class=\"_ _1\"></span>siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Obra ejecutada<span class=\"_ _1\"></span> pendiente de cert<span class=\"_ _1\"></span>ificar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.205.045  </span><span style=\"display:inherit;clear:left;\">                  2.590.17<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     295.493  </span><span style=\"display:inherit;clear:left;\">                     372.99<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">Retenciones de <span class=\"_ _1\"></span>clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     163.777  </span><span style=\"display:inherit;clear:left;\">                     135.88<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Menos: Provi<span class=\"_ _1\"></span>si\u00f3n por p\u00e9rdidas<span class=\"_ _1\"></span> por deterior<span class=\"_ _1\"></span>o de cuenta<span class=\"_ _1\"></span>s a </span><span style=\"display:inherit;clear:left;\">cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     (43.688) </span><span style=\"display:inherit;clear:left;\">                      (46<span class=\"_ _1\"></span>.871) </span><span style=\"display:inherit;clear:left;\">Clientes - Neto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.620.627  </span><span style=\"display:inherit;clear:left;\">                  3.052.18<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       17.804  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.620  </span><span style=\"display:inherit;clear:left;\">Pagos anticipad<span class=\"_ _1\"></span>os  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       99.003  </span><span style=\"display:inherit;clear:left;\">                       40.62<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> Deudora </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     102.491  </span><span style=\"display:inherit;clear:left;\">                       58.39<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       14.505  </span><span style=\"display:inherit;clear:left;\">                       16.73<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Obra ejecutada pendiente de certificar (OEPC) </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _16\"></span><span class=\"ff7 ls0\">Obra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejecutada<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pendiente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>certificar\u201d <span class=\"_ _b\"></span>(OEPC), <span class=\"_ _b\"></span>es <span class=\"_ _1\"></span><span class=\"ff4\">calculada <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ingresos </span></span></span><span style=\"display:inherit;clear:left;\">establecido en la nota 2.20. </span><span style=\"display:inherit;clear:left;\">Dentro de <span class=\"_ _0\"></span>la obra <span class=\"_ _0\"></span>ejecutada pendiente de certificar<span class=\"_ _0\"></span>, se <span class=\"_ _0\"></span>incluye la estimaci\u00f3n de aqu<span class=\"_ _0\"></span>ellas reclamaciones a clientes </span><span style=\"display:inherit;clear:left;\">no litigiosos que se encuentran en negociaci\u00f3n y se registran conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20<span class=\"ls17\">. </span> </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>cartera, <span class=\"_ _b\"></span>las ne<span class=\"_ _1\"></span>gociaciones <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>entorno <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>reclamaciones </span><span style=\"display:inherit;clear:left;\">pueden <span class=\"_ _6\"></span>extenderse <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>estos, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>oncluy\u00e9ndose <span class=\"_ _7\"></span>habitualmente <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>en <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>final <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">proyecto.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, y tambi\u00e9n dentro d<span class=\"_ _0\"></span>e la obra<span class=\"_ _0\"></span> ejecutada pendiente de <span class=\"_ _0\"></span>certificar, se <span class=\"_ _0\"></span>registran \u00f3rdenes de cambio en </span><span style=\"display:inherit;clear:left;\">proceso <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>neg<span class=\"_ _1\"></span>ociaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>var<span class=\"_ _1\"></span>iaciones <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>alcanc<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>odificaciones <span class=\"_ _e\"> </span>no </span><span style=\"display:inherit;clear:left;\">contempladas en el contrato original y registradas conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20. </span><span style=\"display:inherit;clear:left;\">El movimiento de la obra ejecutada pendiente de certificar en los ejercicios 2023 y 2022 <span class=\"lsf\">ha<span class=\"_ _0\"></span></span> sido el siguiente:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Obra </span><span style=\"display:inherit;clear:left;\">ejecutada </span><span style=\"display:inherit;clear:left;\">pendiente de </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de camb<span class=\"_ _1\"></span>io </span><span style=\"display:inherit;clear:left;\">Reclamaciones en<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">certificar </span><span style=\"display:inherit;clear:left;\">en negociaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">negociaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">     1.410.573  </span><span style=\"display:inherit;clear:left;\">                180.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                490.224 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.081.489  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  43.784<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                227.943 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        271.727  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        319.773  </span><span style=\"display:inherit;clear:left;\">              (123.66<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">              (196.106<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">                   (5.255)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                (28.540<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">         (33.795)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">     2.001.101  </span><span style=\"display:inherit;clear:left;\">                  95.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                493.521 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.590.176  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">63.125  </span><span style=\"display:inherit;clear:left;\">154.900  </span><span style=\"display:inherit;clear:left;\">218.025  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        367.174  </span><span style=\"display:inherit;clear:left;\">(46.351) </span><span style=\"display:inherit;clear:left;\">              (320.823<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(1.<span class=\"ls5\">888</span></span>) </span><span style=\"display:inherit;clear:left;\">                (17.548)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (19.436)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">1.547.210  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     1.547.210  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">     1.784.555  </span><span style=\"display:inherit;clear:left;\">                110.439<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">310.051  </span><span style=\"display:inherit;clear:left;\">     2.205.045  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>\u00f3rdenes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>recl<span class=\"_ _0\"></span>amaciones <span class=\"_ _7\"></span>corresponden, <span class=\"_ _7\"></span>principalmente, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>en <span class=\"_ _8\"></span>Arabia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">Qatar, <span class=\"ls8\">en </span>ambos casos se espera que pasen al estatus de a<span class=\"_ _1\"></span>probadas a muy corto plazo<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>general <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>antig\u00fcedad <span class=\"_ _8\"></span>media <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>\u00f3rd<span class=\"_ _0\"></span>enes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>reclamaciones <span class=\"_ _d\"> </span>es <span class=\"_ _8\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _8\"> </span>a\u00f1<span class=\"_ _0\"></span>o, <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\">puntuales exceden este plazo. </span><span style=\"display:inherit;clear:left;\">Las \u00f3rdenes de cambio y reclamaciones aprobadas en el ej<span class=\"_ _1\"></span>ercicio 202<span class=\"_ _0\"></span>3 corresponde, principalmente, a proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"ls0\">Polonia y en Emiratos \u00c1rabes. </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>materializaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _8\"></span>sigue <span class=\"_ _6\"></span>siendo <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>100% <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _6\"></span>registrados <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo. </span><span style=\"display:inherit;clear:left;\">El detalle de lo<span class=\"_ _1\"></span>s principales proyectos que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ompon<span class=\"ls8\">en</span> el saldo <span class=\"_ _1\"></span>del total de <span class=\"_ _1\"></span>la obra e<span class=\"_ _1\"></span>jecutada pendiente <span class=\"_ _1\"></span>de certificar </span><span style=\"display:inherit;clear:left;\">es el siguiente: </span><span style=\"display:inherit;clear:left;\">Proyecto </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">MARJAN PAC<span class=\"_ _1\"></span>KAGE 9 &amp; 11 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     599.992  </span><span style=\"display:inherit;clear:left;\">EPC ORLEN<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     271.407  </span><span style=\"display:inherit;clear:left;\">EPC FOR DALMA<span class=\"_ _1\"></span> GAS DEVELO<span class=\"_ _b\"></span>P<span class=\"_ _0\"></span>MENT PROJ<span class=\"_ _1\"></span>ECT </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     189.244  </span><span style=\"display:inherit;clear:left;\">BU HASA Integr<span class=\"_ _1\"></span>ated Field Deve<span class=\"_ _1\"></span>lopment Pro </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     130.998  </span><span style=\"display:inherit;clear:left;\">KNPC AL-ZOUR RE<span class=\"_ _1\"></span>FINERY PRO<span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ECT - <span class=\"ls20\">PAC<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     107.560  </span><span style=\"display:inherit;clear:left;\">NEC 10 ppm GB<span class=\"_ _1\"></span> CILC </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       72.234  </span><span style=\"display:inherit;clear:left;\">BAPCO MODERN<span class=\"_ _1\"></span>IZATION PRO<span class=\"_ _b\"></span>GRAM </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       68.896  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.440.331  </span><span style=\"display:inherit;clear:left;\">% sobre el total<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">65% </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>obra <span class=\"_ _7\"></span>ejecutada <span class=\"_ _7\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certificar <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>antig\u00fcedad </span><span style=\"display:inherit;clear:left;\">superior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses asciende <span class=\"_ _b\"></span>a <span class=\"ls8\">441</span> <span class=\"_ _b\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>409 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros en <span class=\"_ _b\"></span>2022), de <span class=\"_ _b\"></span>los c<span class=\"_ _1\"></span>uales 2<span class=\"_ _1\"></span>02 <span class=\"_ _1\"></span>millones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cambio <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>reclamaciones <span class=\"_ _d\"> </span>(<span class=\"ls8\">318 <span class=\"_ _6\"></span></span>millones <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>2022<span class=\"_ _0\"></span>). <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha </span><span style=\"display:inherit;clear:left;\">realizado <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>sus <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>contractuales <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>importes <span class=\"_ _6\"></span>reclamados <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estima <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>OEPC </span><span style=\"display:inherit;clear:left;\">pendientes ser\u00e1n certificadas sin diferencias significativas respecto de los importes <span class=\"_ _0\"></span>registrados.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>provisionado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>obra <span class=\"_ _6\"></span>ejecutada <span class=\"_ _6\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certifica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"lsf\">55 </span></span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"ls8\">61 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022), <span class=\"_ _0\"></span>estando <span class=\"_ _0\"></span>contabilizados <span class=\"_ _0\"></span><span class=\"ls8\">9 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">clientes (<span class=\"ls8\">15</span> millones en 2022<span class=\"_ _0\"></span>), y <span class=\"ls8\">46 </span>millones de euros (<span class=\"ls8\">46 </span>millones de euros en 202<span class=\"_ _0\"></span>2<span class=\"ls14\">) </span>en la provisi\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">gastos (nota 21). </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>primeros me<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>acuerdos <span class=\"_ _0\"></span>favorables <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _7\"></span>reclamaciones y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00f3rdenes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>reconocidas <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span><span class=\"lsf\">de</span> <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.337 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">euros. Por lo tanto, a f<span class=\"_ _0\"></span>echa de formulaci\u00f3n de las presentes cuentas anuales, el total de reclamaciones y<span class=\"_ _0\"></span> \u00f3rdenes </span><span style=\"display:inherit;clear:left;\">de cambio cerradas favorablemente en los \u00faltimos 14 meses asciende a 375.511 miles de euros. </span><span style=\"display:inherit;clear:left;\">El importe total solicitado <span class=\"_ _0\"></span>en concepto de reclamaciones ascend\u00eda a 31 <span class=\"_ _0\"></span>de diciembre de 202<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> y 2022 <span class=\"lsf\">a <span class=\"_ _0\"></span><span class=\"ls8\">1.</span></span>032.452 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">1.584.534 miles de euros, respectivamente. La composici\u00f3n geogr\u00e1fica del <span class=\"_ _1\"></span>importe registrado es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022 Oriente <span class=\"ff4\">Medio: 82,3% </span></span><span style=\"display:inherit;clear:left;\">\u2022 Am\u00e9rica<span class=\"ff4 ls9\">: <span class=\"ls0\">6,0% </span></span></span><span style=\"display:inherit;clear:left;\">\u2022 \u00c1rea geogr\u00e1fica del<span class=\"ff4\"> Mediterr\u00e1neo, Europa y Asia: 11,8 % </span></span><span style=\"display:inherit;clear:left;\">El importe t<span class=\"_ _1\"></span>otal solicitado<span class=\"_ _1\"></span> por \u00f3<span class=\"_ _1\"></span>rdenes de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ambio ascend\u00ed<span class=\"_ _1\"></span>a a <span class=\"_ _b\"></span>3<span class=\"_ _0\"></span>1 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 y 2022 <span class=\"lsf\">a </span>248.477 <span class=\"_ _1\"></span>y 42<span class=\"_ _1\"></span>1.812 </span><span style=\"display:inherit;clear:left;\">miles de euros, respectivamente. </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de antig\u00fcedad de estas cuentas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">No vencido </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       103.768  </span><span style=\"display:inherit;clear:left;\">                       156<span class=\"_ _1\"></span>.367  </span><span style=\"display:inherit;clear:left;\">Hasta 3 meses </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         88.654  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 68.085  </span><span style=\"display:inherit;clear:left;\">Entre 3 y 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         11.071  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 30.271  </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         92.000  </span><span style=\"display:inherit;clear:left;\">                       118<span class=\"_ _1\"></span>.269  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       295.493  </span><span style=\"display:inherit;clear:left;\">                       372<span class=\"_ _1\"></span>.992  </span><span style=\"display:inherit;clear:left;\">A la fecha <span class=\"_ _1\"></span>de for<span class=\"_ _1\"></span>mulaci\u00f3n de las pre<span class=\"_ _1\"></span>sentes cuentas a<span class=\"_ _1\"></span>nuales consolidadas se ha<span class=\"_ _1\"></span>b\u00eda cobrado <span class=\"_ _1\"></span><span class=\"ls8\">165<span class=\"ls0\"> millones <span class=\"_ _1\"></span>de euros </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _6\"></span><span class=\"lsf\">50<span class=\"_ _0\"></span></span> <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>deuda </span><span style=\"display:inherit;clear:left;\">vencida. </span><span style=\"display:inherit;clear:left;\">El movimiento de <span class=\"_ _1\"></span>la provisi\u00f3n <span class=\"_ _1\"></span>por p\u00e9rdida <span class=\"_ _1\"></span>de deterioro de clientes y obra ej<span class=\"_ _1\"></span>ecutada pendiente de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ertificar (OEPC) </span><span style=\"display:inherit;clear:left;\">ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo Inicial </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">31.216 </span><span style=\"display:inherit;clear:left;\">7.429 </span><span style=\"display:inherit;clear:left;\">38.645 </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n con car<span class=\"_ _1\"></span>go a resultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">3.657  </span><span style=\"display:inherit;clear:left;\">1.482  </span><span style=\"display:inherit;clear:left;\">5.139  </span><span style=\"display:inherit;clear:left;\">1.805  </span><span style=\"display:inherit;clear:left;\">7.500  </span><span style=\"display:inherit;clear:left;\">9.305  </span><span style=\"display:inherit;clear:left;\">Aplicaciones/Re<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">(822)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(7.500) </span><span style=\"display:inherit;clear:left;\">(8.322) </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\"> -   </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">34.777 </span><span style=\"display:inherit;clear:left;\">8.911 </span><span style=\"display:inherit;clear:left;\">43.688 </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>hab<span class=\"_ _0\"></span>\u00eda <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>156.948 <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">184.682 <span class=\"_ _6\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>estaban <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>encidas, <span class=\"_ _8\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>sufrido <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Estos <span class=\"_ _8\"></span>saldos </span><span style=\"display:inherit;clear:left;\">corresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>clientes <span class=\"_ _b\"></span>independientes <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cuales <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>existe <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>historial <span class=\"_ _b\"></span>reciente <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>orosidad.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Tal <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>menciona <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>nota <span class=\"_ _0\"></span>3.1.2, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"ls8\">el <span class=\"_ _0\"></span>64</span><span class=\"ff7\">%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>\u201cClientes\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">(incluida <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>Cli<span class=\"_ _0\"></span>entes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar) <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _6\"></span>concen<span class=\"_ _0\"></span>trado <span class=\"_ _6\"></span>en <span class=\"_ _8\"> </span>10 <span class=\"_ _8\"></span>clientes <span class=\"_ _8\"></span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _8\"></span></span>63,22%), <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>referidos <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">oper<span class=\"ls0\">aciones con compa\u00f1<span class=\"_ _0\"></span>\u00edas petroleras estatales <span class=\"_ _0\"></span>o multinacionales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de primer nivel<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>lo cual el<span class=\"_ _0\"></span> Grupo considera </span></span><span style=\"display:inherit;clear:left;\">que el riesgo de cr\u00e9dito se encuentra muy acotado. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>iste <span class=\"_ _0\"></span>efecto <span class=\"_ _7\"></span>significativo <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>valores <span class=\"_ _0\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cobrar. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ores <span class=\"_ _0\"></span>nominales <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">consideran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>aproximaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>mismos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de <span class=\"_ _8\"></span>estos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>caso, </span><span style=\"display:inherit;clear:left;\">significativo. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>exposici\u00f3n m\u00e1xima al<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito a la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>presentaci\u00f3n de <span class=\"_ _0\"></span>la in<span class=\"_ _0\"></span>formaci\u00f3n es e<span class=\"_ _0\"></span>l importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros de </span><span style=\"display:inherit;clear:left;\">los clientes y cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los importes en libros de la cuenta Clientes y cuentas a cobrar, est\u00e1n denominados en las siguientes monedas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     653.498  </span><span style=\"display:inherit;clear:left;\">                     488.36<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.056.323  </span><span style=\"display:inherit;clear:left;\">                  1.451.07<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">KWD </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     200.624  </span><span style=\"display:inherit;clear:left;\">                     302.01<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">SAR<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     632.895  </span><span style=\"display:inherit;clear:left;\">                     698.48<span class=\"_ _1\"></span>8  </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     311.090  </span><span style=\"display:inherit;clear:left;\">                     234.61<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">El importe total de los costes incurridos y beneficios reconocidos acumulados a origen par<span class=\"_ _1\"></span>a todos los contratos </span><span style=\"display:inherit;clear:left;\">en curso a la fecha de balance era de 25.470.223 miles de euros (2022: 24.418.733 miles de euros) y 2.750.460<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">miles de euros (2022: 2.292.393 miles de euros), respectivamente.  </span><span style=\"display:inherit;clear:left;\">Al 31 <span class=\"_ _0\"></span>de diciembre de 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>los ingresos <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>devengar de l<span class=\"_ _0\"></span>os contratos en <span class=\"_ _0\"></span>ejecuci\u00f3n (sin incluir feeds<span class=\"_ _0\"></span>) </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>ascienden a <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.354.653 miles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>cuya realizaci\u00f3n <span class=\"_ _0\"></span>est\u00e1 previsto <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se lleve <span class=\"_ _7\"></span>a cabo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>2026 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>avances <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>distintos <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _7\"></span>(2022:<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>9.515.847 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros). </span><span style=\"display:inherit;clear:left;\">Retenciones de clientes </span><span style=\"display:inherit;clear:left;\">Bajo <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>retenciones <span class=\"_ _7\"></span>realizadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on </span><span style=\"display:inherit;clear:left;\">las condiciones establecidas en los contratos, son recuperables a la finalizaci\u00f3n de estos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Pagos anticipados </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _e\"> </span>partida <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>anticipados <span class=\"_ _e\"> </span>hace <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>efectuados <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>proveedores <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>sumini<span class=\"_ _1\"></span>stros </span><span style=\"display:inherit;clear:left;\">espec\u00edficos <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u integraci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>aumento o <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>en el<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mporte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partida </span><span style=\"display:inherit;clear:left;\">es <span class=\"_ _6\"></span>c\u00edclico <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>depende <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _7\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cierre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio. </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica deudora </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios 202<span class=\"_ _0\"></span>3 y 2022 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> deuda por IVA </span><span style=\"display:inherit;clear:left;\">                       40.14<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">                        21<span class=\"_ _1\"></span>.961  </span><span style=\"display:inherit;clear:left;\">Retenciones <span class=\"_ _1\"></span>y pagos a cuenta </span><span style=\"display:inherit;clear:left;\">                       38.67<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">                        23<span class=\"_ _1\"></span>.530  </span><span style=\"display:inherit;clear:left;\">Otros saldos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       23.67<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">                        12<span class=\"_ _1\"></span>.902  </span><span style=\"display:inherit;clear:left;\">                     102.49<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                        58<span class=\"_ _1\"></span>.393</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__123": {
   "value": "<span style=\"display:inherit;clear:left;\">11.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Client<span class=\"_ _0\"></span>es y cuentas a cobr<span class=\"_ _0\"></span>ar </span></span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y </span>2022 es la <span class=\"_ _1\"></span>siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Obra ejecutada<span class=\"_ _1\"></span> pendiente de cert<span class=\"_ _1\"></span>ificar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.205.045  </span><span style=\"display:inherit;clear:left;\">                  2.590.17<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     295.493  </span><span style=\"display:inherit;clear:left;\">                     372.99<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">Retenciones de <span class=\"_ _1\"></span>clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     163.777  </span><span style=\"display:inherit;clear:left;\">                     135.88<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Menos: Provi<span class=\"_ _1\"></span>si\u00f3n por p\u00e9rdidas<span class=\"_ _1\"></span> por deterior<span class=\"_ _1\"></span>o de cuenta<span class=\"_ _1\"></span>s a </span><span style=\"display:inherit;clear:left;\">cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     (43.688) </span><span style=\"display:inherit;clear:left;\">                      (46<span class=\"_ _1\"></span>.871) </span><span style=\"display:inherit;clear:left;\">Clientes - Neto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.620.627  </span><span style=\"display:inherit;clear:left;\">                  3.052.18<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       17.804  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.620  </span><span style=\"display:inherit;clear:left;\">Pagos anticipad<span class=\"_ _1\"></span>os  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       99.003  </span><span style=\"display:inherit;clear:left;\">                       40.62<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> Deudora </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     102.491  </span><span style=\"display:inherit;clear:left;\">                       58.39<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       14.505  </span><span style=\"display:inherit;clear:left;\">                       16.73<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Obra ejecutada pendiente de certificar (OEPC) </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _16\"></span><span class=\"ff7 ls0\">Obra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejecutada<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pendiente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>certificar\u201d <span class=\"_ _b\"></span>(OEPC), <span class=\"_ _b\"></span>es <span class=\"_ _1\"></span><span class=\"ff4\">calculada <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ingresos </span></span></span><span style=\"display:inherit;clear:left;\">establecido en la nota 2.20. </span><span style=\"display:inherit;clear:left;\">Dentro de <span class=\"_ _0\"></span>la obra <span class=\"_ _0\"></span>ejecutada pendiente de certificar<span class=\"_ _0\"></span>, se <span class=\"_ _0\"></span>incluye la estimaci\u00f3n de aqu<span class=\"_ _0\"></span>ellas reclamaciones a clientes </span><span style=\"display:inherit;clear:left;\">no litigiosos que se encuentran en negociaci\u00f3n y se registran conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20<span class=\"ls17\">. </span> </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>cartera, <span class=\"_ _b\"></span>las ne<span class=\"_ _1\"></span>gociaciones <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>entorno <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>reclamaciones </span><span style=\"display:inherit;clear:left;\">pueden <span class=\"_ _6\"></span>extenderse <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>estos, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>oncluy\u00e9ndose <span class=\"_ _7\"></span>habitualmente <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>en <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>final <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">proyecto.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, y tambi\u00e9n dentro d<span class=\"_ _0\"></span>e la obra<span class=\"_ _0\"></span> ejecutada pendiente de <span class=\"_ _0\"></span>certificar, se <span class=\"_ _0\"></span>registran \u00f3rdenes de cambio en </span><span style=\"display:inherit;clear:left;\">proceso <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>neg<span class=\"_ _1\"></span>ociaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>var<span class=\"_ _1\"></span>iaciones <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>alcanc<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>odificaciones <span class=\"_ _e\"> </span>no </span><span style=\"display:inherit;clear:left;\">contempladas en el contrato original y registradas conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20. </span><span style=\"display:inherit;clear:left;\">El movimiento de la obra ejecutada pendiente de certificar en los ejercicios 2023 y 2022 <span class=\"lsf\">ha<span class=\"_ _0\"></span></span> sido el siguiente:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Obra </span><span style=\"display:inherit;clear:left;\">ejecutada </span><span style=\"display:inherit;clear:left;\">pendiente de </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de camb<span class=\"_ _1\"></span>io </span><span style=\"display:inherit;clear:left;\">Reclamaciones en<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">certificar </span><span style=\"display:inherit;clear:left;\">en negociaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">negociaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">     1.410.573  </span><span style=\"display:inherit;clear:left;\">                180.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                490.224 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.081.489  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  43.784<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                227.943 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        271.727  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        319.773  </span><span style=\"display:inherit;clear:left;\">              (123.66<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">              (196.106<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">                   (5.255)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                (28.540<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">         (33.795)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">     2.001.101  </span><span style=\"display:inherit;clear:left;\">                  95.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                493.521 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.590.176  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">63.125  </span><span style=\"display:inherit;clear:left;\">154.900  </span><span style=\"display:inherit;clear:left;\">218.025  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        367.174  </span><span style=\"display:inherit;clear:left;\">(46.351) </span><span style=\"display:inherit;clear:left;\">              (320.823<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(1.<span class=\"ls5\">888</span></span>) </span><span style=\"display:inherit;clear:left;\">                (17.548)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (19.436)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">1.547.210  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     1.547.210  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">     1.784.555  </span><span style=\"display:inherit;clear:left;\">                110.439<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">310.051  </span><span style=\"display:inherit;clear:left;\">     2.205.045  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>\u00f3rdenes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>recl<span class=\"_ _0\"></span>amaciones <span class=\"_ _7\"></span>corresponden, <span class=\"_ _7\"></span>principalmente, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>en <span class=\"_ _8\"></span>Arabia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">Qatar, <span class=\"ls8\">en </span>ambos casos se espera que pasen al estatus de a<span class=\"_ _1\"></span>probadas a muy corto plazo<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>general <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>antig\u00fcedad <span class=\"_ _8\"></span>media <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>\u00f3rd<span class=\"_ _0\"></span>enes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>reclamaciones <span class=\"_ _d\"> </span>es <span class=\"_ _8\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _8\"> </span>a\u00f1<span class=\"_ _0\"></span>o, <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\">puntuales exceden este plazo. </span><span style=\"display:inherit;clear:left;\">Las \u00f3rdenes de cambio y reclamaciones aprobadas en el ej<span class=\"_ _1\"></span>ercicio 202<span class=\"_ _0\"></span>3 corresponde, principalmente, a proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"ls0\">Polonia y en Emiratos \u00c1rabes. </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>materializaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _8\"></span>sigue <span class=\"_ _6\"></span>siendo <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>100% <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _6\"></span>registrados <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo. </span><span style=\"display:inherit;clear:left;\">El detalle de lo<span class=\"_ _1\"></span>s principales proyectos que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ompon<span class=\"ls8\">en</span> el saldo <span class=\"_ _1\"></span>del total de <span class=\"_ _1\"></span>la obra e<span class=\"_ _1\"></span>jecutada pendiente <span class=\"_ _1\"></span>de certificar </span><span style=\"display:inherit;clear:left;\">es el siguiente: </span><span style=\"display:inherit;clear:left;\">Proyecto </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">MARJAN PAC<span class=\"_ _1\"></span>KAGE 9 &amp; 11 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     599.992  </span><span style=\"display:inherit;clear:left;\">EPC ORLEN<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     271.407  </span><span style=\"display:inherit;clear:left;\">EPC FOR DALMA<span class=\"_ _1\"></span> GAS DEVELO<span class=\"_ _b\"></span>P<span class=\"_ _0\"></span>MENT PROJ<span class=\"_ _1\"></span>ECT </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     189.244  </span><span style=\"display:inherit;clear:left;\">BU HASA Integr<span class=\"_ _1\"></span>ated Field Deve<span class=\"_ _1\"></span>lopment Pro </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     130.998  </span><span style=\"display:inherit;clear:left;\">KNPC AL-ZOUR RE<span class=\"_ _1\"></span>FINERY PRO<span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ECT - <span class=\"ls20\">PAC<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     107.560  </span><span style=\"display:inherit;clear:left;\">NEC 10 ppm GB<span class=\"_ _1\"></span> CILC </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       72.234  </span><span style=\"display:inherit;clear:left;\">BAPCO MODERN<span class=\"_ _1\"></span>IZATION PRO<span class=\"_ _b\"></span>GRAM </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       68.896  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.440.331  </span><span style=\"display:inherit;clear:left;\">% sobre el total<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">65% </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>obra <span class=\"_ _7\"></span>ejecutada <span class=\"_ _7\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certificar <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>antig\u00fcedad </span><span style=\"display:inherit;clear:left;\">superior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses asciende <span class=\"_ _b\"></span>a <span class=\"ls8\">441</span> <span class=\"_ _b\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>409 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros en <span class=\"_ _b\"></span>2022), de <span class=\"_ _b\"></span>los c<span class=\"_ _1\"></span>uales 2<span class=\"_ _1\"></span>02 <span class=\"_ _1\"></span>millones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cambio <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>reclamaciones <span class=\"_ _d\"> </span>(<span class=\"ls8\">318 <span class=\"_ _6\"></span></span>millones <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>2022<span class=\"_ _0\"></span>). <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha </span><span style=\"display:inherit;clear:left;\">realizado <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>sus <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>contractuales <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>importes <span class=\"_ _6\"></span>reclamados <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estima <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>OEPC </span><span style=\"display:inherit;clear:left;\">pendientes ser\u00e1n certificadas sin diferencias significativas respecto de los importes <span class=\"_ _0\"></span>registrados.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>provisionado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>obra <span class=\"_ _6\"></span>ejecutada <span class=\"_ _6\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certifica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"lsf\">55 </span></span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"ls8\">61 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022), <span class=\"_ _0\"></span>estando <span class=\"_ _0\"></span>contabilizados <span class=\"_ _0\"></span><span class=\"ls8\">9 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">clientes (<span class=\"ls8\">15</span> millones en 2022<span class=\"_ _0\"></span>), y <span class=\"ls8\">46 </span>millones de euros (<span class=\"ls8\">46 </span>millones de euros en 202<span class=\"_ _0\"></span>2<span class=\"ls14\">) </span>en la provisi\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">gastos (nota 21). </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>primeros me<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>acuerdos <span class=\"_ _0\"></span>favorables <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _7\"></span>reclamaciones y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00f3rdenes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>reconocidas <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span><span class=\"lsf\">de</span> <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.337 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">euros. Por lo tanto, a f<span class=\"_ _0\"></span>echa de formulaci\u00f3n de las presentes cuentas anuales, el total de reclamaciones y<span class=\"_ _0\"></span> \u00f3rdenes </span><span style=\"display:inherit;clear:left;\">de cambio cerradas favorablemente en los \u00faltimos 14 meses asciende a 375.511 miles de euros. </span><span style=\"display:inherit;clear:left;\">El importe total solicitado <span class=\"_ _0\"></span>en concepto de reclamaciones ascend\u00eda a 31 <span class=\"_ _0\"></span>de diciembre de 202<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> y 2022 <span class=\"lsf\">a <span class=\"_ _0\"></span><span class=\"ls8\">1.</span></span>032.452 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">1.584.534 miles de euros, respectivamente. La composici\u00f3n geogr\u00e1fica del <span class=\"_ _1\"></span>importe registrado es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022 Oriente <span class=\"ff4\">Medio: 82,3% </span></span><span style=\"display:inherit;clear:left;\">\u2022 Am\u00e9rica<span class=\"ff4 ls9\">: <span class=\"ls0\">6,0% </span></span></span><span style=\"display:inherit;clear:left;\">\u2022 \u00c1rea geogr\u00e1fica del<span class=\"ff4\"> Mediterr\u00e1neo, Europa y Asia: 11,8 % </span></span><span style=\"display:inherit;clear:left;\">El importe t<span class=\"_ _1\"></span>otal solicitado<span class=\"_ _1\"></span> por \u00f3<span class=\"_ _1\"></span>rdenes de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ambio ascend\u00ed<span class=\"_ _1\"></span>a a <span class=\"_ _b\"></span>3<span class=\"_ _0\"></span>1 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 y 2022 <span class=\"lsf\">a </span>248.477 <span class=\"_ _1\"></span>y 42<span class=\"_ _1\"></span>1.812 </span><span style=\"display:inherit;clear:left;\">miles de euros, respectivamente. </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de antig\u00fcedad de estas cuentas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">No vencido </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       103.768  </span><span style=\"display:inherit;clear:left;\">                       156<span class=\"_ _1\"></span>.367  </span><span style=\"display:inherit;clear:left;\">Hasta 3 meses </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         88.654  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 68.085  </span><span style=\"display:inherit;clear:left;\">Entre 3 y 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         11.071  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 30.271  </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         92.000  </span><span style=\"display:inherit;clear:left;\">                       118<span class=\"_ _1\"></span>.269  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       295.493  </span><span style=\"display:inherit;clear:left;\">                       372<span class=\"_ _1\"></span>.992  </span><span style=\"display:inherit;clear:left;\">A la fecha <span class=\"_ _1\"></span>de for<span class=\"_ _1\"></span>mulaci\u00f3n de las pre<span class=\"_ _1\"></span>sentes cuentas a<span class=\"_ _1\"></span>nuales consolidadas se ha<span class=\"_ _1\"></span>b\u00eda cobrado <span class=\"_ _1\"></span><span class=\"ls8\">165<span class=\"ls0\"> millones <span class=\"_ _1\"></span>de euros </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _6\"></span><span class=\"lsf\">50<span class=\"_ _0\"></span></span> <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>deuda </span><span style=\"display:inherit;clear:left;\">vencida. </span><span style=\"display:inherit;clear:left;\">El movimiento de <span class=\"_ _1\"></span>la provisi\u00f3n <span class=\"_ _1\"></span>por p\u00e9rdida <span class=\"_ _1\"></span>de deterioro de clientes y obra ej<span class=\"_ _1\"></span>ecutada pendiente de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ertificar (OEPC) </span><span style=\"display:inherit;clear:left;\">ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo Inicial </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">31.216 </span><span style=\"display:inherit;clear:left;\">7.429 </span><span style=\"display:inherit;clear:left;\">38.645 </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n con car<span class=\"_ _1\"></span>go a resultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">3.657  </span><span style=\"display:inherit;clear:left;\">1.482  </span><span style=\"display:inherit;clear:left;\">5.139  </span><span style=\"display:inherit;clear:left;\">1.805  </span><span style=\"display:inherit;clear:left;\">7.500  </span><span style=\"display:inherit;clear:left;\">9.305  </span><span style=\"display:inherit;clear:left;\">Aplicaciones/Re<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">(822)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(7.500) </span><span style=\"display:inherit;clear:left;\">(8.322) </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\"> -   </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">34.777 </span><span style=\"display:inherit;clear:left;\">8.911 </span><span style=\"display:inherit;clear:left;\">43.688 </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>hab<span class=\"_ _0\"></span>\u00eda <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>156.948 <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">184.682 <span class=\"_ _6\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>estaban <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>encidas, <span class=\"_ _8\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>sufrido <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Estos <span class=\"_ _8\"></span>saldos </span><span style=\"display:inherit;clear:left;\">corresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>clientes <span class=\"_ _b\"></span>independientes <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cuales <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>existe <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>historial <span class=\"_ _b\"></span>reciente <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>orosidad.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Tal <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>menciona <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>nota <span class=\"_ _0\"></span>3.1.2, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"ls8\">el <span class=\"_ _0\"></span>64</span><span class=\"ff7\">%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>\u201cClientes\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">(incluida <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>Cli<span class=\"_ _0\"></span>entes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar) <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _6\"></span>concen<span class=\"_ _0\"></span>trado <span class=\"_ _6\"></span>en <span class=\"_ _8\"> </span>10 <span class=\"_ _8\"></span>clientes <span class=\"_ _8\"></span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _8\"></span></span>63,22%), <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>referidos <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">oper<span class=\"ls0\">aciones con compa\u00f1<span class=\"_ _0\"></span>\u00edas petroleras estatales <span class=\"_ _0\"></span>o multinacionales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de primer nivel<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>lo cual el<span class=\"_ _0\"></span> Grupo considera </span></span><span style=\"display:inherit;clear:left;\">que el riesgo de cr\u00e9dito se encuentra muy acotado. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>iste <span class=\"_ _0\"></span>efecto <span class=\"_ _7\"></span>significativo <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>valores <span class=\"_ _0\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cobrar. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ores <span class=\"_ _0\"></span>nominales <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">consideran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>aproximaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>mismos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de <span class=\"_ _8\"></span>estos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>caso, </span><span style=\"display:inherit;clear:left;\">significativo. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>exposici\u00f3n m\u00e1xima al<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito a la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>presentaci\u00f3n de <span class=\"_ _0\"></span>la in<span class=\"_ _0\"></span>formaci\u00f3n es e<span class=\"_ _0\"></span>l importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros de </span><span style=\"display:inherit;clear:left;\">los clientes y cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los importes en libros de la cuenta Clientes y cuentas a cobrar, est\u00e1n denominados en las siguientes monedas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     653.498  </span><span style=\"display:inherit;clear:left;\">                     488.36<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.056.323  </span><span style=\"display:inherit;clear:left;\">                  1.451.07<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">KWD </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     200.624  </span><span style=\"display:inherit;clear:left;\">                     302.01<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">SAR<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     632.895  </span><span style=\"display:inherit;clear:left;\">                     698.48<span class=\"_ _1\"></span>8  </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     311.090  </span><span style=\"display:inherit;clear:left;\">                     234.61<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">El importe total de los costes incurridos y beneficios reconocidos acumulados a origen par<span class=\"_ _1\"></span>a todos los contratos </span><span style=\"display:inherit;clear:left;\">en curso a la fecha de balance era de 25.470.223 miles de euros (2022: 24.418.733 miles de euros) y 2.750.460<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">miles de euros (2022: 2.292.393 miles de euros), respectivamente.  </span><span style=\"display:inherit;clear:left;\">Al 31 <span class=\"_ _0\"></span>de diciembre de 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>los ingresos <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>devengar de l<span class=\"_ _0\"></span>os contratos en <span class=\"_ _0\"></span>ejecuci\u00f3n (sin incluir feeds<span class=\"_ _0\"></span>) </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>ascienden a <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.354.653 miles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>cuya realizaci\u00f3n <span class=\"_ _0\"></span>est\u00e1 previsto <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se lleve <span class=\"_ _7\"></span>a cabo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>2026 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>avances <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>distintos <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _7\"></span>(2022:<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>9.515.847 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros). </span><span style=\"display:inherit;clear:left;\">Retenciones de clientes </span><span style=\"display:inherit;clear:left;\">Bajo <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>retenciones <span class=\"_ _7\"></span>realizadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on </span><span style=\"display:inherit;clear:left;\">las condiciones establecidas en los contratos, son recuperables a la finalizaci\u00f3n de estos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Pagos anticipados </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _e\"> </span>partida <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>anticipados <span class=\"_ _e\"> </span>hace <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>efectuados <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>proveedores <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>sumini<span class=\"_ _1\"></span>stros </span><span style=\"display:inherit;clear:left;\">espec\u00edficos <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u integraci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>aumento o <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>en el<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mporte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partida </span><span style=\"display:inherit;clear:left;\">es <span class=\"_ _6\"></span>c\u00edclico <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>depende <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _7\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cierre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio. </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica deudora </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios 202<span class=\"_ _0\"></span>3 y 2022 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> deuda por IVA </span><span style=\"display:inherit;clear:left;\">                       40.14<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">                        21<span class=\"_ _1\"></span>.961  </span><span style=\"display:inherit;clear:left;\">Retenciones <span class=\"_ _1\"></span>y pagos a cuenta </span><span style=\"display:inherit;clear:left;\">                       38.67<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">                        23<span class=\"_ _1\"></span>.530  </span><span style=\"display:inherit;clear:left;\">Otros saldos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       23.67<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">                        12<span class=\"_ _1\"></span>.902  </span><span style=\"display:inherit;clear:left;\">                     102.49<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                        58<span class=\"_ _1\"></span>.393</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__122-1": {
   "value": "<span style=\"display:inherit;clear:left;\">11.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Client<span class=\"_ _0\"></span>es y cuentas a cobr<span class=\"_ _0\"></span>ar </span></span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y </span>2022 es la <span class=\"_ _1\"></span>siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Obra ejecutada<span class=\"_ _1\"></span> pendiente de cert<span class=\"_ _1\"></span>ificar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.205.045  </span><span style=\"display:inherit;clear:left;\">                  2.590.17<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     295.493  </span><span style=\"display:inherit;clear:left;\">                     372.99<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">Retenciones de <span class=\"_ _1\"></span>clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     163.777  </span><span style=\"display:inherit;clear:left;\">                     135.88<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Menos: Provi<span class=\"_ _1\"></span>si\u00f3n por p\u00e9rdidas<span class=\"_ _1\"></span> por deterior<span class=\"_ _1\"></span>o de cuenta<span class=\"_ _1\"></span>s a </span><span style=\"display:inherit;clear:left;\">cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     (43.688) </span><span style=\"display:inherit;clear:left;\">                      (46<span class=\"_ _1\"></span>.871) </span><span style=\"display:inherit;clear:left;\">Clientes - Neto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.620.627  </span><span style=\"display:inherit;clear:left;\">                  3.052.18<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       17.804  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.620  </span><span style=\"display:inherit;clear:left;\">Pagos anticipad<span class=\"_ _1\"></span>os  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       99.003  </span><span style=\"display:inherit;clear:left;\">                       40.62<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> Deudora </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     102.491  </span><span style=\"display:inherit;clear:left;\">                       58.39<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       14.505  </span><span style=\"display:inherit;clear:left;\">                       16.73<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Obra ejecutada pendiente de certificar (OEPC) </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _16\"></span><span class=\"ff7 ls0\">Obra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejecutada<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pendiente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>certificar\u201d <span class=\"_ _b\"></span>(OEPC), <span class=\"_ _b\"></span>es <span class=\"_ _1\"></span><span class=\"ff4\">calculada <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ingresos </span></span></span><span style=\"display:inherit;clear:left;\">establecido en la nota 2.20. </span><span style=\"display:inherit;clear:left;\">Dentro de <span class=\"_ _0\"></span>la obra <span class=\"_ _0\"></span>ejecutada pendiente de certificar<span class=\"_ _0\"></span>, se <span class=\"_ _0\"></span>incluye la estimaci\u00f3n de aqu<span class=\"_ _0\"></span>ellas reclamaciones a clientes </span><span style=\"display:inherit;clear:left;\">no litigiosos que se encuentran en negociaci\u00f3n y se registran conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20<span class=\"ls17\">. </span> </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>cartera, <span class=\"_ _b\"></span>las ne<span class=\"_ _1\"></span>gociaciones <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>entorno <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>reclamaciones </span><span style=\"display:inherit;clear:left;\">pueden <span class=\"_ _6\"></span>extenderse <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>estos, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>oncluy\u00e9ndose <span class=\"_ _7\"></span>habitualmente <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>en <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>final <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">proyecto.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, y tambi\u00e9n dentro d<span class=\"_ _0\"></span>e la obra<span class=\"_ _0\"></span> ejecutada pendiente de <span class=\"_ _0\"></span>certificar, se <span class=\"_ _0\"></span>registran \u00f3rdenes de cambio en </span><span style=\"display:inherit;clear:left;\">proceso <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>neg<span class=\"_ _1\"></span>ociaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>var<span class=\"_ _1\"></span>iaciones <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>alcanc<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>odificaciones <span class=\"_ _e\"> </span>no </span><span style=\"display:inherit;clear:left;\">contempladas en el contrato original y registradas conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20. </span><span style=\"display:inherit;clear:left;\">El movimiento de la obra ejecutada pendiente de certificar en los ejercicios 2023 y 2022 <span class=\"lsf\">ha<span class=\"_ _0\"></span></span> sido el siguiente:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Obra </span><span style=\"display:inherit;clear:left;\">ejecutada </span><span style=\"display:inherit;clear:left;\">pendiente de </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de camb<span class=\"_ _1\"></span>io </span><span style=\"display:inherit;clear:left;\">Reclamaciones en<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">certificar </span><span style=\"display:inherit;clear:left;\">en negociaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">negociaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">     1.410.573  </span><span style=\"display:inherit;clear:left;\">                180.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                490.224 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.081.489  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  43.784<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                227.943 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        271.727  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        319.773  </span><span style=\"display:inherit;clear:left;\">              (123.66<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">              (196.106<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">                   (5.255)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                (28.540<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">         (33.795)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">     2.001.101  </span><span style=\"display:inherit;clear:left;\">                  95.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                493.521 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.590.176  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">63.125  </span><span style=\"display:inherit;clear:left;\">154.900  </span><span style=\"display:inherit;clear:left;\">218.025  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        367.174  </span><span style=\"display:inherit;clear:left;\">(46.351) </span><span style=\"display:inherit;clear:left;\">              (320.823<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(1.<span class=\"ls5\">888</span></span>) </span><span style=\"display:inherit;clear:left;\">                (17.548)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (19.436)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">1.547.210  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     1.547.210  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">     1.784.555  </span><span style=\"display:inherit;clear:left;\">                110.439<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">310.051  </span><span style=\"display:inherit;clear:left;\">     2.205.045  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>\u00f3rdenes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>recl<span class=\"_ _0\"></span>amaciones <span class=\"_ _7\"></span>corresponden, <span class=\"_ _7\"></span>principalmente, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>en <span class=\"_ _8\"></span>Arabia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">Qatar, <span class=\"ls8\">en </span>ambos casos se espera que pasen al estatus de a<span class=\"_ _1\"></span>probadas a muy corto plazo<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>general <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>antig\u00fcedad <span class=\"_ _8\"></span>media <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>\u00f3rd<span class=\"_ _0\"></span>enes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>reclamaciones <span class=\"_ _d\"> </span>es <span class=\"_ _8\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _8\"> </span>a\u00f1<span class=\"_ _0\"></span>o, <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\">puntuales exceden este plazo. </span><span style=\"display:inherit;clear:left;\">Las \u00f3rdenes de cambio y reclamaciones aprobadas en el ej<span class=\"_ _1\"></span>ercicio 202<span class=\"_ _0\"></span>3 corresponde, principalmente, a proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"ls0\">Polonia y en Emiratos \u00c1rabes. </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>materializaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _8\"></span>sigue <span class=\"_ _6\"></span>siendo <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>100% <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _6\"></span>registrados <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo. </span><span style=\"display:inherit;clear:left;\">El detalle de lo<span class=\"_ _1\"></span>s principales proyectos que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ompon<span class=\"ls8\">en</span> el saldo <span class=\"_ _1\"></span>del total de <span class=\"_ _1\"></span>la obra e<span class=\"_ _1\"></span>jecutada pendiente <span class=\"_ _1\"></span>de certificar </span><span style=\"display:inherit;clear:left;\">es el siguiente: </span><span style=\"display:inherit;clear:left;\">Proyecto </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">MARJAN PAC<span class=\"_ _1\"></span>KAGE 9 &amp; 11 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     599.992  </span><span style=\"display:inherit;clear:left;\">EPC ORLEN<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     271.407  </span><span style=\"display:inherit;clear:left;\">EPC FOR DALMA<span class=\"_ _1\"></span> GAS DEVELO<span class=\"_ _b\"></span>P<span class=\"_ _0\"></span>MENT PROJ<span class=\"_ _1\"></span>ECT </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     189.244  </span><span style=\"display:inherit;clear:left;\">BU HASA Integr<span class=\"_ _1\"></span>ated Field Deve<span class=\"_ _1\"></span>lopment Pro </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     130.998  </span><span style=\"display:inherit;clear:left;\">KNPC AL-ZOUR RE<span class=\"_ _1\"></span>FINERY PRO<span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ECT - <span class=\"ls20\">PAC<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     107.560  </span><span style=\"display:inherit;clear:left;\">NEC 10 ppm GB<span class=\"_ _1\"></span> CILC </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       72.234  </span><span style=\"display:inherit;clear:left;\">BAPCO MODERN<span class=\"_ _1\"></span>IZATION PRO<span class=\"_ _b\"></span>GRAM </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       68.896  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.440.331  </span><span style=\"display:inherit;clear:left;\">% sobre el total<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">65% </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>obra <span class=\"_ _7\"></span>ejecutada <span class=\"_ _7\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certificar <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>antig\u00fcedad </span><span style=\"display:inherit;clear:left;\">superior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses asciende <span class=\"_ _b\"></span>a <span class=\"ls8\">441</span> <span class=\"_ _b\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>409 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros en <span class=\"_ _b\"></span>2022), de <span class=\"_ _b\"></span>los c<span class=\"_ _1\"></span>uales 2<span class=\"_ _1\"></span>02 <span class=\"_ _1\"></span>millones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cambio <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>reclamaciones <span class=\"_ _d\"> </span>(<span class=\"ls8\">318 <span class=\"_ _6\"></span></span>millones <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>2022<span class=\"_ _0\"></span>). <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha </span><span style=\"display:inherit;clear:left;\">realizado <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>sus <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>contractuales <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>importes <span class=\"_ _6\"></span>reclamados <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estima <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>OEPC </span><span style=\"display:inherit;clear:left;\">pendientes ser\u00e1n certificadas sin diferencias significativas respecto de los importes <span class=\"_ _0\"></span>registrados.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>provisionado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>obra <span class=\"_ _6\"></span>ejecutada <span class=\"_ _6\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certifica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"lsf\">55 </span></span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"ls8\">61 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022), <span class=\"_ _0\"></span>estando <span class=\"_ _0\"></span>contabilizados <span class=\"_ _0\"></span><span class=\"ls8\">9 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">clientes (<span class=\"ls8\">15</span> millones en 2022<span class=\"_ _0\"></span>), y <span class=\"ls8\">46 </span>millones de euros (<span class=\"ls8\">46 </span>millones de euros en 202<span class=\"_ _0\"></span>2<span class=\"ls14\">) </span>en la provisi\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">gastos (nota 21). </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>primeros me<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>acuerdos <span class=\"_ _0\"></span>favorables <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _7\"></span>reclamaciones y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00f3rdenes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>reconocidas <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span><span class=\"lsf\">de</span> <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.337 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">euros. Por lo tanto, a f<span class=\"_ _0\"></span>echa de formulaci\u00f3n de las presentes cuentas anuales, el total de reclamaciones y<span class=\"_ _0\"></span> \u00f3rdenes </span><span style=\"display:inherit;clear:left;\">de cambio cerradas favorablemente en los \u00faltimos 14 meses asciende a 375.511 miles de euros. </span><span style=\"display:inherit;clear:left;\">El importe total solicitado <span class=\"_ _0\"></span>en concepto de reclamaciones ascend\u00eda a 31 <span class=\"_ _0\"></span>de diciembre de 202<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> y 2022 <span class=\"lsf\">a <span class=\"_ _0\"></span><span class=\"ls8\">1.</span></span>032.452 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">1.584.534 miles de euros, respectivamente. La composici\u00f3n geogr\u00e1fica del <span class=\"_ _1\"></span>importe registrado es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022 Oriente <span class=\"ff4\">Medio: 82,3% </span></span><span style=\"display:inherit;clear:left;\">\u2022 Am\u00e9rica<span class=\"ff4 ls9\">: <span class=\"ls0\">6,0% </span></span></span><span style=\"display:inherit;clear:left;\">\u2022 \u00c1rea geogr\u00e1fica del<span class=\"ff4\"> Mediterr\u00e1neo, Europa y Asia: 11,8 % </span></span><span style=\"display:inherit;clear:left;\">El importe t<span class=\"_ _1\"></span>otal solicitado<span class=\"_ _1\"></span> por \u00f3<span class=\"_ _1\"></span>rdenes de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ambio ascend\u00ed<span class=\"_ _1\"></span>a a <span class=\"_ _b\"></span>3<span class=\"_ _0\"></span>1 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 y 2022 <span class=\"lsf\">a </span>248.477 <span class=\"_ _1\"></span>y 42<span class=\"_ _1\"></span>1.812 </span><span style=\"display:inherit;clear:left;\">miles de euros, respectivamente. </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de antig\u00fcedad de estas cuentas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">No vencido </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       103.768  </span><span style=\"display:inherit;clear:left;\">                       156<span class=\"_ _1\"></span>.367  </span><span style=\"display:inherit;clear:left;\">Hasta 3 meses </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         88.654  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 68.085  </span><span style=\"display:inherit;clear:left;\">Entre 3 y 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         11.071  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 30.271  </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         92.000  </span><span style=\"display:inherit;clear:left;\">                       118<span class=\"_ _1\"></span>.269  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       295.493  </span><span style=\"display:inherit;clear:left;\">                       372<span class=\"_ _1\"></span>.992  </span><span style=\"display:inherit;clear:left;\">A la fecha <span class=\"_ _1\"></span>de for<span class=\"_ _1\"></span>mulaci\u00f3n de las pre<span class=\"_ _1\"></span>sentes cuentas a<span class=\"_ _1\"></span>nuales consolidadas se ha<span class=\"_ _1\"></span>b\u00eda cobrado <span class=\"_ _1\"></span><span class=\"ls8\">165<span class=\"ls0\"> millones <span class=\"_ _1\"></span>de euros </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _6\"></span><span class=\"lsf\">50<span class=\"_ _0\"></span></span> <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>deuda </span><span style=\"display:inherit;clear:left;\">vencida. </span><span style=\"display:inherit;clear:left;\">El movimiento de <span class=\"_ _1\"></span>la provisi\u00f3n <span class=\"_ _1\"></span>por p\u00e9rdida <span class=\"_ _1\"></span>de deterioro de clientes y obra ej<span class=\"_ _1\"></span>ecutada pendiente de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ertificar (OEPC) </span><span style=\"display:inherit;clear:left;\">ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo Inicial </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">31.216 </span><span style=\"display:inherit;clear:left;\">7.429 </span><span style=\"display:inherit;clear:left;\">38.645 </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n con car<span class=\"_ _1\"></span>go a resultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">3.657  </span><span style=\"display:inherit;clear:left;\">1.482  </span><span style=\"display:inherit;clear:left;\">5.139  </span><span style=\"display:inherit;clear:left;\">1.805  </span><span style=\"display:inherit;clear:left;\">7.500  </span><span style=\"display:inherit;clear:left;\">9.305  </span><span style=\"display:inherit;clear:left;\">Aplicaciones/Re<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">(822)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(7.500) </span><span style=\"display:inherit;clear:left;\">(8.322) </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\"> -   </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">34.777 </span><span style=\"display:inherit;clear:left;\">8.911 </span><span style=\"display:inherit;clear:left;\">43.688 </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>hab<span class=\"_ _0\"></span>\u00eda <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>156.948 <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">184.682 <span class=\"_ _6\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>estaban <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>encidas, <span class=\"_ _8\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>sufrido <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Estos <span class=\"_ _8\"></span>saldos </span><span style=\"display:inherit;clear:left;\">corresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>clientes <span class=\"_ _b\"></span>independientes <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cuales <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>existe <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>historial <span class=\"_ _b\"></span>reciente <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>orosidad.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Tal <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>menciona <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>nota <span class=\"_ _0\"></span>3.1.2, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"ls8\">el <span class=\"_ _0\"></span>64</span><span class=\"ff7\">%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>\u201cClientes\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">(incluida <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>Cli<span class=\"_ _0\"></span>entes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar) <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _6\"></span>concen<span class=\"_ _0\"></span>trado <span class=\"_ _6\"></span>en <span class=\"_ _8\"> </span>10 <span class=\"_ _8\"></span>clientes <span class=\"_ _8\"></span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _8\"></span></span>63,22%), <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>referidos <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">oper<span class=\"ls0\">aciones con compa\u00f1<span class=\"_ _0\"></span>\u00edas petroleras estatales <span class=\"_ _0\"></span>o multinacionales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de primer nivel<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>lo cual el<span class=\"_ _0\"></span> Grupo considera </span></span><span style=\"display:inherit;clear:left;\">que el riesgo de cr\u00e9dito se encuentra muy acotado. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>iste <span class=\"_ _0\"></span>efecto <span class=\"_ _7\"></span>significativo <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>valores <span class=\"_ _0\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cobrar. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ores <span class=\"_ _0\"></span>nominales <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">consideran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>aproximaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>mismos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de <span class=\"_ _8\"></span>estos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>caso, </span><span style=\"display:inherit;clear:left;\">significativo. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>exposici\u00f3n m\u00e1xima al<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito a la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>presentaci\u00f3n de <span class=\"_ _0\"></span>la in<span class=\"_ _0\"></span>formaci\u00f3n es e<span class=\"_ _0\"></span>l importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros de </span><span style=\"display:inherit;clear:left;\">los clientes y cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los importes en libros de la cuenta Clientes y cuentas a cobrar, est\u00e1n denominados en las siguientes monedas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     653.498  </span><span style=\"display:inherit;clear:left;\">                     488.36<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.056.323  </span><span style=\"display:inherit;clear:left;\">                  1.451.07<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">KWD </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     200.624  </span><span style=\"display:inherit;clear:left;\">                     302.01<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">SAR<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     632.895  </span><span style=\"display:inherit;clear:left;\">                     698.48<span class=\"_ _1\"></span>8  </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     311.090  </span><span style=\"display:inherit;clear:left;\">                     234.61<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">El importe total de los costes incurridos y beneficios reconocidos acumulados a origen par<span class=\"_ _1\"></span>a todos los contratos </span><span style=\"display:inherit;clear:left;\">en curso a la fecha de balance era de 25.470.223 miles de euros (2022: 24.418.733 miles de euros) y 2.750.460<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">miles de euros (2022: 2.292.393 miles de euros), respectivamente.  </span><span style=\"display:inherit;clear:left;\">Al 31 <span class=\"_ _0\"></span>de diciembre de 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>los ingresos <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>devengar de l<span class=\"_ _0\"></span>os contratos en <span class=\"_ _0\"></span>ejecuci\u00f3n (sin incluir feeds<span class=\"_ _0\"></span>) </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>ascienden a <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.354.653 miles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>cuya realizaci\u00f3n <span class=\"_ _0\"></span>est\u00e1 previsto <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se lleve <span class=\"_ _7\"></span>a cabo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>2026 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>avances <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>distintos <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _7\"></span>(2022:<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>9.515.847 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros). </span><span style=\"display:inherit;clear:left;\">Retenciones de clientes </span><span style=\"display:inherit;clear:left;\">Bajo <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>retenciones <span class=\"_ _7\"></span>realizadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on </span><span style=\"display:inherit;clear:left;\">las condiciones establecidas en los contratos, son recuperables a la finalizaci\u00f3n de estos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Pagos anticipados </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _e\"> </span>partida <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>anticipados <span class=\"_ _e\"> </span>hace <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>efectuados <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>proveedores <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>sumini<span class=\"_ _1\"></span>stros </span><span style=\"display:inherit;clear:left;\">espec\u00edficos <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u integraci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>aumento o <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>en el<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mporte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partida </span><span style=\"display:inherit;clear:left;\">es <span class=\"_ _6\"></span>c\u00edclico <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>depende <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _7\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cierre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio. </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica deudora </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios 202<span class=\"_ _0\"></span>3 y 2022 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> deuda por IVA </span><span style=\"display:inherit;clear:left;\">                       40.14<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">                        21<span class=\"_ _1\"></span>.961  </span><span style=\"display:inherit;clear:left;\">Retenciones <span class=\"_ _1\"></span>y pagos a cuenta </span><span style=\"display:inherit;clear:left;\">                       38.67<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">                        23<span class=\"_ _1\"></span>.530  </span><span style=\"display:inherit;clear:left;\">Otros saldos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       23.67<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">                        12<span class=\"_ _1\"></span>.902  </span><span style=\"display:inherit;clear:left;\">                     102.49<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                        58<span class=\"_ _1\"></span>.393</span><span style=\"display:inherit;clear:left;\">19.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Acre<span class=\"_ _0\"></span>edores comercial<span class=\"_ _0\"></span>es </span>y o<span class=\"ls0\">tras <span class=\"_ _0\"></span>cuentas a pagar<span class=\"_ _0\"></span><span class=\"fs3\"> </span></span></span><span style=\"display:inherit;clear:left;\">El importe consignado como Acreedores comerciales se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proveedores fa<span class=\"_ _1\"></span>cturas pendiente<span class=\"_ _1\"></span>s de recibir </span><span style=\"display:inherit;clear:left;\">              1.586.752<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 1.948<span class=\"_ _1\"></span>.506  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">                 789.901<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     733.64<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Retenciones a pro<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>eedores </span><span style=\"display:inherit;clear:left;\">                 263.804<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     302.30<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Anticipos recibido<span class=\"_ _1\"></span>s por trabajo de<span class=\"_ _1\"></span> contratos </span><span style=\"display:inherit;clear:left;\">                 208.903<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       53.48<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Periodificaci\u00f3n <span class=\"_ _1\"></span>ventas anticipada<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                 190.900<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     418.03<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                    35.99<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                       31.50<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              3.076.251<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 3.487<span class=\"_ _1\"></span>.476  </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _19\"> </span>incluidos <span class=\"_ _1d\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _1d\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>\u201cProveedores <span class=\"_ _1d\"> </span><span class=\"ff4\">factu<span class=\"_ _0\"></span>ras <span class=\"_ _19\"> </span>pendientes <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>recibi</span>r\u201d, <span class=\"_ _19\"> </span>corresponde <span class=\"_ _1d\"> </span>al </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">sido facturados <span class=\"_ _0\"></span>por los proveedores. <span class=\"_ _0\"></span>La an<span class=\"_ _0\"></span>tig\u00fcedad media puede exceder e<span class=\"_ _0\"></span>n algunos casos el <span class=\"_ _0\"></span>corto plazo, sujeto </span><span style=\"display:inherit;clear:left;\">a las cl\u00e1usulas back to back que las compa\u00f1\u00edas tienen tanto <span class=\"_ _1\"></span>en la consecuci\u00f3n de hitos en los contratos, como en </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _7\"></span>cuyos <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>pueden <span class=\"_ _7\"></span>exceder <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _0\"></span>natural<span class=\"_ _7\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>Bajo <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe </span><span style=\"display:inherit;clear:left;\">\u201cRetenciones <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>proveedores\u201d <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>incluyen<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>retenciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>proveedores <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span></span><span style=\"display:inherit;clear:left;\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos, <span class=\"_ _0\"></span>deber\u00e1n </span><span style=\"display:inherit;clear:left;\">ser desembolsadas a la finalizaci\u00f3n de estos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>incremento del<span class=\"_ _0\"></span> ep\u00edgrafe <span class=\"_ _0\"></span>de \u201cAnticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>trabajo de <span class=\"_ _0\"></span>contratos\u201d, <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _7\"></span><span class=\"ff4\">por </span></span><span style=\"display:inherit;clear:left;\">los contratos iniciados en el ejercicio. </span><span style=\"display:inherit;clear:left;\">El importe consignado como <span class=\"ff7\">\u201c</span>Otras cuentas a pagar<span class=\"ff7\">\u201d</span> se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Organismos de<span class=\"_ _1\"></span> la Seguridad So<span class=\"_ _1\"></span>cial  </span><span style=\"display:inherit;clear:left;\">                      7.52<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.188  </span><span style=\"display:inherit;clear:left;\"> Hacienda P\u00fabli<span class=\"_ _1\"></span>ca acreedora<span class=\"_ _1\"></span> por retenciones  </span><span style=\"display:inherit;clear:left;\">                    14.77<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                       11.69<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\"> Otros concepto<span class=\"_ _1\"></span>s  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">17</span>8  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">87</span>6  </span><span style=\"display:inherit;clear:left;\">                    22.47<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                       18.763<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">El valor en libros de los acreedores comerciales y otras cuentas a pagar se aproxima a su<span class=\"_ _1\"></span> valor razonable.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _a\"> </span>importes <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>libros <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _a\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _f\"> </span>Proveedores <span class=\"_\"> </span>facturas <span class=\"_ _a\"> </span>pendientes <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>recibir <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>Proveedores <span class=\"_ _a\"> </span>est\u00e1n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">denominados en las siguientes divisas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro </span><span style=\"display:inherit;clear:left;\">700.940 </span><span style=\"display:inherit;clear:left;\">705.597 </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">1.310.730 </span><span style=\"display:inherit;clear:left;\">1.523.509 </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">364.983 </span><span style=\"display:inherit;clear:left;\">453.049 </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">2.376.653 </span><span style=\"display:inherit;clear:left;\">2.682.155</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__121": {
   "value": "<span style=\"display:inherit;clear:left;\">11.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Client<span class=\"_ _0\"></span>es y cuentas a cobr<span class=\"_ _0\"></span>ar </span></span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"ls13\">y </span>2022 es la <span class=\"_ _1\"></span>siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Obra ejecutada<span class=\"_ _1\"></span> pendiente de cert<span class=\"_ _1\"></span>ificar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.205.045  </span><span style=\"display:inherit;clear:left;\">                  2.590.17<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     295.493  </span><span style=\"display:inherit;clear:left;\">                     372.99<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">Retenciones de <span class=\"_ _1\"></span>clientes </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     163.777  </span><span style=\"display:inherit;clear:left;\">                     135.88<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Menos: Provi<span class=\"_ _1\"></span>si\u00f3n por p\u00e9rdidas<span class=\"_ _1\"></span> por deterior<span class=\"_ _1\"></span>o de cuenta<span class=\"_ _1\"></span>s a </span><span style=\"display:inherit;clear:left;\">cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     (43.688) </span><span style=\"display:inherit;clear:left;\">                      (46<span class=\"_ _1\"></span>.871) </span><span style=\"display:inherit;clear:left;\">Clientes - Neto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.620.627  </span><span style=\"display:inherit;clear:left;\">                  3.052.18<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Otras cuentas a<span class=\"_ _1\"></span> cobrar </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       17.804  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.620  </span><span style=\"display:inherit;clear:left;\">Pagos anticipad<span class=\"_ _1\"></span>os  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       99.003  </span><span style=\"display:inherit;clear:left;\">                       40.62<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> Deudora </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     102.491  </span><span style=\"display:inherit;clear:left;\">                       58.39<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       14.505  </span><span style=\"display:inherit;clear:left;\">                       16.73<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">Obra ejecutada pendiente de certificar (OEPC) </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _16\"></span><span class=\"ff7 ls0\">Obra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejecutada<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pendiente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>certificar\u201d <span class=\"_ _b\"></span>(OEPC), <span class=\"_ _b\"></span>es <span class=\"_ _1\"></span><span class=\"ff4\">calculada <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ingresos </span></span></span><span style=\"display:inherit;clear:left;\">establecido en la nota 2.20. </span><span style=\"display:inherit;clear:left;\">Dentro de <span class=\"_ _0\"></span>la obra <span class=\"_ _0\"></span>ejecutada pendiente de certificar<span class=\"_ _0\"></span>, se <span class=\"_ _0\"></span>incluye la estimaci\u00f3n de aqu<span class=\"_ _0\"></span>ellas reclamaciones a clientes </span><span style=\"display:inherit;clear:left;\">no litigiosos que se encuentran en negociaci\u00f3n y se registran conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20<span class=\"ls17\">. </span> </span><span style=\"display:inherit;clear:left;\">Derivado <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proyectos <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>cartera, <span class=\"_ _b\"></span>las ne<span class=\"_ _1\"></span>gociaciones <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>entorno <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>reclamaciones </span><span style=\"display:inherit;clear:left;\">pueden <span class=\"_ _6\"></span>extenderse <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>de <span class=\"_ _8\"> </span>estos, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>oncluy\u00e9ndose <span class=\"_ _7\"></span>habitualmente <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _8\"></span>en <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>final <span class=\"_ _6\"></span>del </span><span style=\"display:inherit;clear:left;\">proyecto.  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, y tambi\u00e9n dentro d<span class=\"_ _0\"></span>e la obra<span class=\"_ _0\"></span> ejecutada pendiente de <span class=\"_ _0\"></span>certificar, se <span class=\"_ _0\"></span>registran \u00f3rdenes de cambio en </span><span style=\"display:inherit;clear:left;\">proceso <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>neg<span class=\"_ _1\"></span>ociaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>var<span class=\"_ _1\"></span>iaciones <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_\"> </span>alcanc<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>odificaciones <span class=\"_ _e\"> </span>no </span><span style=\"display:inherit;clear:left;\">contempladas en el contrato original y registradas conforme a lo indicado en la n<span class=\"_ _0\"></span>ota 2.20. </span><span style=\"display:inherit;clear:left;\">El movimiento de la obra ejecutada pendiente de certificar en los ejercicios 2023 y 2022 <span class=\"lsf\">ha<span class=\"_ _0\"></span></span> sido el siguiente:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Obra </span><span style=\"display:inherit;clear:left;\">ejecutada </span><span style=\"display:inherit;clear:left;\">pendiente de </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de camb<span class=\"_ _1\"></span>io </span><span style=\"display:inherit;clear:left;\">Reclamaciones en<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">certificar </span><span style=\"display:inherit;clear:left;\">en negociaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">negociaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">     1.410.573  </span><span style=\"display:inherit;clear:left;\">                180.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                490.224 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.081.489  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(1.828.83<span class=\"_ _1\"></span>2) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  43.784<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                227.943 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">        271.727  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        319.773  </span><span style=\"display:inherit;clear:left;\">              (123.66<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">              (196.106<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">                   (5.255)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                (28.540<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">         (33.795)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     2.099.587  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">     2.001.101  </span><span style=\"display:inherit;clear:left;\">                  95.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                493.521 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">     2.590.176  </span><span style=\"display:inherit;clear:left;\">Facturaci\u00f3n del<span class=\"_ _1\"></span> ejercicio </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">(2.130.93<span class=\"_ _1\"></span>0) </span></span><span style=\"display:inherit;clear:left;\">Altas </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">63.125  </span><span style=\"display:inherit;clear:left;\">154.900  </span><span style=\"display:inherit;clear:left;\">218.025  </span><span style=\"display:inherit;clear:left;\">\u00d3rdenes de cambio<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>y reclamacion<span class=\"_ _1\"></span>es aprobada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">        367.174  </span><span style=\"display:inherit;clear:left;\">(46.351) </span><span style=\"display:inherit;clear:left;\">              (320.823<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Bajas por regular<span class=\"_ _1\"></span>izaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls1b\">(1.<span class=\"ls5\">888</span></span>) </span><span style=\"display:inherit;clear:left;\">                (17.548)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (19.436)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Variaci\u00f3n del grad<span class=\"_ _1\"></span>o de avance </span><span style=\"display:inherit;clear:left;\">1.547.210  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">     1.547.210  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">     1.784.555  </span><span style=\"display:inherit;clear:left;\">                110.439<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">310.051  </span><span style=\"display:inherit;clear:left;\">     2.205.045  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>\u00f3rdenes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>recl<span class=\"_ _0\"></span>amaciones <span class=\"_ _7\"></span>corresponden, <span class=\"_ _7\"></span>principalmente, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>en <span class=\"_ _8\"></span>Arabia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en </span><span style=\"display:inherit;clear:left;\">Qatar, <span class=\"ls8\">en </span>ambos casos se espera que pasen al estatus de a<span class=\"_ _1\"></span>probadas a muy corto plazo<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>general <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>antig\u00fcedad <span class=\"_ _8\"></span>media <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>\u00f3rd<span class=\"_ _0\"></span>enes <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>reclamaciones <span class=\"_ _d\"> </span>es <span class=\"_ _8\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _8\"> </span>a\u00f1<span class=\"_ _0\"></span>o, <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>casos </span><span style=\"display:inherit;clear:left;\">puntuales exceden este plazo. </span><span style=\"display:inherit;clear:left;\">Las \u00f3rdenes de cambio y reclamaciones aprobadas en el ej<span class=\"_ _1\"></span>ercicio 202<span class=\"_ _0\"></span>3 corresponde, principalmente, a proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en <span class=\"ls0\">Polonia y en Emiratos \u00c1rabes. </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>materializaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _8\"></span>sigue <span class=\"_ _6\"></span>siendo <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>100% <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _6\"></span>registrados <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>el </span><span style=\"display:inherit;clear:left;\">Grupo. </span><span style=\"display:inherit;clear:left;\">El detalle de lo<span class=\"_ _1\"></span>s principales proyectos que <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ompon<span class=\"ls8\">en</span> el saldo <span class=\"_ _1\"></span>del total de <span class=\"_ _1\"></span>la obra e<span class=\"_ _1\"></span>jecutada pendiente <span class=\"_ _1\"></span>de certificar </span><span style=\"display:inherit;clear:left;\">es el siguiente: </span><span style=\"display:inherit;clear:left;\">Proyecto </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">MARJAN PAC<span class=\"_ _1\"></span>KAGE 9 &amp; 11 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     599.992  </span><span style=\"display:inherit;clear:left;\">EPC ORLEN<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     271.407  </span><span style=\"display:inherit;clear:left;\">EPC FOR DALMA<span class=\"_ _1\"></span> GAS DEVELO<span class=\"_ _b\"></span>P<span class=\"_ _0\"></span>MENT PROJ<span class=\"_ _1\"></span>ECT </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     189.244  </span><span style=\"display:inherit;clear:left;\">BU HASA Integr<span class=\"_ _1\"></span>ated Field Deve<span class=\"_ _1\"></span>lopment Pro </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     130.998  </span><span style=\"display:inherit;clear:left;\">KNPC AL-ZOUR RE<span class=\"_ _1\"></span>FINERY PRO<span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ECT - <span class=\"ls20\">PAC<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     107.560  </span><span style=\"display:inherit;clear:left;\">NEC 10 ppm GB<span class=\"_ _1\"></span> CILC </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       72.234  </span><span style=\"display:inherit;clear:left;\">BAPCO MODERN<span class=\"_ _1\"></span>IZATION PRO<span class=\"_ _b\"></span>GRAM </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       68.896  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.440.331  </span><span style=\"display:inherit;clear:left;\">% sobre el total<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">65% </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>obra <span class=\"_ _7\"></span>ejecutada <span class=\"_ _7\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certificar <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>antig\u00fcedad </span><span style=\"display:inherit;clear:left;\">superior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _b\"></span>meses asciende <span class=\"_ _b\"></span>a <span class=\"ls8\">441</span> <span class=\"_ _b\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>409 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros en <span class=\"_ _b\"></span>2022), de <span class=\"_ _b\"></span>los c<span class=\"_ _1\"></span>uales 2<span class=\"_ _1\"></span>02 <span class=\"_ _1\"></span>millones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>corresponden<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u00f3rdenes <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cambio <span class=\"_ _8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>reclamaciones <span class=\"_ _d\"> </span>(<span class=\"ls8\">318 <span class=\"_ _6\"></span></span>millones <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>2022<span class=\"_ _0\"></span>). <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>ha </span><span style=\"display:inherit;clear:left;\">realizado <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>sus <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>contractuales <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>importes <span class=\"_ _6\"></span>reclamados <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estima <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>OEPC </span><span style=\"display:inherit;clear:left;\">pendientes ser\u00e1n certificadas sin diferencias significativas respecto de los importes <span class=\"_ _0\"></span>registrados.<span class=\"fs5\"> </span></span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>provisionado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>obra <span class=\"_ _6\"></span>ejecutada <span class=\"_ _6\"></span>pendiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>certifica<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"lsf\">55 </span></span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"ls8\">61 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2022), <span class=\"_ _0\"></span>estando <span class=\"_ _0\"></span>contabilizados <span class=\"_ _0\"></span><span class=\"ls8\">9 <span class=\"_ _0\"></span></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">clientes (<span class=\"ls8\">15</span> millones en 2022<span class=\"_ _0\"></span>), y <span class=\"ls8\">46 </span>millones de euros (<span class=\"ls8\">46 </span>millones de euros en 202<span class=\"_ _0\"></span>2<span class=\"ls14\">) </span>en la provisi\u00f3n de riesgos y </span><span style=\"display:inherit;clear:left;\">gastos (nota 21). </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>primeros me<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>acuerdos <span class=\"_ _0\"></span>favorables <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _7\"></span>reclamaciones y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00f3rdenes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>reconocidas <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span><span class=\"lsf\">de</span> <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.337 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">euros. Por lo tanto, a f<span class=\"_ _0\"></span>echa de formulaci\u00f3n de las presentes cuentas anuales, el total de reclamaciones y<span class=\"_ _0\"></span> \u00f3rdenes </span><span style=\"display:inherit;clear:left;\">de cambio cerradas favorablemente en los \u00faltimos 14 meses asciende a 375.511 miles de euros. </span><span style=\"display:inherit;clear:left;\">El importe total solicitado <span class=\"_ _0\"></span>en concepto de reclamaciones ascend\u00eda a 31 <span class=\"_ _0\"></span>de diciembre de 202<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> y 2022 <span class=\"lsf\">a <span class=\"_ _0\"></span><span class=\"ls8\">1.</span></span>032.452 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">1.584.534 miles de euros, respectivamente. La composici\u00f3n geogr\u00e1fica del <span class=\"_ _1\"></span>importe registrado es la siguiente:<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">\u2022 Oriente <span class=\"ff4\">Medio: 82,3% </span></span><span style=\"display:inherit;clear:left;\">\u2022 Am\u00e9rica<span class=\"ff4 ls9\">: <span class=\"ls0\">6,0% </span></span></span><span style=\"display:inherit;clear:left;\">\u2022 \u00c1rea geogr\u00e1fica del<span class=\"ff4\"> Mediterr\u00e1neo, Europa y Asia: 11,8 % </span></span><span style=\"display:inherit;clear:left;\">El importe t<span class=\"_ _1\"></span>otal solicitado<span class=\"_ _1\"></span> por \u00f3<span class=\"_ _1\"></span>rdenes de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ambio ascend\u00ed<span class=\"_ _1\"></span>a a <span class=\"_ _b\"></span>3<span class=\"_ _0\"></span>1 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 y 2022 <span class=\"lsf\">a </span>248.477 <span class=\"_ _1\"></span>y 42<span class=\"_ _1\"></span>1.812 </span><span style=\"display:inherit;clear:left;\">miles de euros, respectivamente. </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de antig\u00fcedad de estas cuentas es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">No vencido </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       103.768  </span><span style=\"display:inherit;clear:left;\">                       156<span class=\"_ _1\"></span>.367  </span><span style=\"display:inherit;clear:left;\">Hasta 3 meses </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         88.654  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 68.085  </span><span style=\"display:inherit;clear:left;\">Entre 3 y 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         11.071  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 30.271  </span><span style=\"display:inherit;clear:left;\">M\u00e1s de 6 mese<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         92.000  </span><span style=\"display:inherit;clear:left;\">                       118<span class=\"_ _1\"></span>.269  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       295.493  </span><span style=\"display:inherit;clear:left;\">                       372<span class=\"_ _1\"></span>.992  </span><span style=\"display:inherit;clear:left;\">A la fecha <span class=\"_ _1\"></span>de for<span class=\"_ _1\"></span>mulaci\u00f3n de las pre<span class=\"_ _1\"></span>sentes cuentas a<span class=\"_ _1\"></span>nuales consolidadas se ha<span class=\"_ _1\"></span>b\u00eda cobrado <span class=\"_ _1\"></span><span class=\"ls8\">165<span class=\"ls0\"> millones <span class=\"_ _1\"></span>de euros </span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _6\"></span><span class=\"lsf\">50<span class=\"_ _0\"></span></span> <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>deuda </span><span style=\"display:inherit;clear:left;\">vencida. </span><span style=\"display:inherit;clear:left;\">El movimiento de <span class=\"_ _1\"></span>la provisi\u00f3n <span class=\"_ _1\"></span>por p\u00e9rdida <span class=\"_ _1\"></span>de deterioro de clientes y obra ej<span class=\"_ _1\"></span>ecutada pendiente de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ertificar (OEPC) </span><span style=\"display:inherit;clear:left;\">ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Clientes </span><span style=\"display:inherit;clear:left;\">OEPC </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Saldo Inicial </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">31.216 </span><span style=\"display:inherit;clear:left;\">7.429 </span><span style=\"display:inherit;clear:left;\">38.645 </span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n con car<span class=\"_ _1\"></span>go a resultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">3.657  </span><span style=\"display:inherit;clear:left;\">1.482  </span><span style=\"display:inherit;clear:left;\">5.139  </span><span style=\"display:inherit;clear:left;\">1.805  </span><span style=\"display:inherit;clear:left;\">7.500  </span><span style=\"display:inherit;clear:left;\">9.305  </span><span style=\"display:inherit;clear:left;\">Aplicaciones/Re<span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>lasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">(822)<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(7.500) </span><span style=\"display:inherit;clear:left;\">(8.322) </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\"> -   </span><span style=\"display:inherit;clear:left;\">(1.079) </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">34.777 </span><span style=\"display:inherit;clear:left;\">8.911 </span><span style=\"display:inherit;clear:left;\">43.688 </span><span style=\"display:inherit;clear:left;\">31.942 </span><span style=\"display:inherit;clear:left;\">14.929 </span><span style=\"display:inherit;clear:left;\">46.871 </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _7\"></span>hab<span class=\"_ _0\"></span>\u00eda <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>clientes <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>156.948 <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(2022<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">184.682 <span class=\"_ _6\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>estaban <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>encidas, <span class=\"_ _8\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>hab\u00edan <span class=\"_ _8\"></span>sufrido <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Estos <span class=\"_ _8\"></span>saldos </span><span style=\"display:inherit;clear:left;\">corresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>clientes <span class=\"_ _b\"></span>independientes <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cuales <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>existe <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>historial <span class=\"_ _b\"></span>reciente <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>orosidad.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Tal <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>menciona <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>nota <span class=\"_ _0\"></span>3.1.2, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"ls8\">el <span class=\"_ _0\"></span>64</span><span class=\"ff7\">%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>\u201cClientes\u201d<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">(incluida <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>Cli<span class=\"_ _0\"></span>entes <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar) <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _6\"></span>concen<span class=\"_ _0\"></span>trado <span class=\"_ _6\"></span>en <span class=\"_ _8\"> </span>10 <span class=\"_ _8\"></span>clientes <span class=\"_ _8\"></span>(202<span class=\"_ _0\"></span>2<span class=\"ls9\">: <span class=\"_ _8\"></span></span>63,22%), <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>referidos <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">oper<span class=\"ls0\">aciones con compa\u00f1<span class=\"_ _0\"></span>\u00edas petroleras estatales <span class=\"_ _0\"></span>o multinacionales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de primer nivel<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>lo cual el<span class=\"_ _0\"></span> Grupo considera </span></span><span style=\"display:inherit;clear:left;\">que el riesgo de cr\u00e9dito se encuentra muy acotado. </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>iste <span class=\"_ _0\"></span>efecto <span class=\"_ _7\"></span>significativo <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>valores <span class=\"_ _0\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>clientes <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cobrar. <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ores <span class=\"_ _0\"></span>nominales <span class=\"_ _7\"></span>se </span><span style=\"display:inherit;clear:left;\">consideran <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>aproximaci\u00f3n <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>mismos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de <span class=\"_ _8\"></span>estos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>es, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>caso, </span><span style=\"display:inherit;clear:left;\">significativo. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>exposici\u00f3n m\u00e1xima al<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito a la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>presentaci\u00f3n de <span class=\"_ _0\"></span>la in<span class=\"_ _0\"></span>formaci\u00f3n es e<span class=\"_ _0\"></span>l importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros de </span><span style=\"display:inherit;clear:left;\">los clientes y cuentas a cobrar. </span><span style=\"display:inherit;clear:left;\">Los importes en libros de la cuenta Clientes y cuentas a cobrar, est\u00e1n denominados en las siguientes monedas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     653.498  </span><span style=\"display:inherit;clear:left;\">                     488.36<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.056.323  </span><span style=\"display:inherit;clear:left;\">                  1.451.07<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">KWD </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     200.624  </span><span style=\"display:inherit;clear:left;\">                     302.01<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">SAR<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     632.895  </span><span style=\"display:inherit;clear:left;\">                     698.48<span class=\"_ _1\"></span>8  </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     311.090  </span><span style=\"display:inherit;clear:left;\">                     234.61<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  2.854.430  </span><span style=\"display:inherit;clear:left;\">                  3.174.55<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">El importe total de los costes incurridos y beneficios reconocidos acumulados a origen par<span class=\"_ _1\"></span>a todos los contratos </span><span style=\"display:inherit;clear:left;\">en curso a la fecha de balance era de 25.470.223 miles de euros (2022: 24.418.733 miles de euros) y 2.750.460<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">miles de euros (2022: 2.292.393 miles de euros), respectivamente.  </span><span style=\"display:inherit;clear:left;\">Al 31 <span class=\"_ _0\"></span>de diciembre de 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>los ingresos <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>devengar de l<span class=\"_ _0\"></span>os contratos en <span class=\"_ _0\"></span>ejecuci\u00f3n (sin incluir feeds<span class=\"_ _0\"></span>) </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>ascienden a <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.354.653 miles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>cuya realizaci\u00f3n <span class=\"_ _0\"></span>est\u00e1 previsto <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se lleve <span class=\"_ _7\"></span>a cabo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>2026 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>avances <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>distintos <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _7\"></span>(2022:<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>9.515.847 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">euros). </span><span style=\"display:inherit;clear:left;\">Retenciones de clientes </span><span style=\"display:inherit;clear:left;\">Bajo <span class=\"_ _7\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>incluyen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>portes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>retenciones <span class=\"_ _7\"></span>realizadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>clientes <span class=\"_ _6\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>que, <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on </span><span style=\"display:inherit;clear:left;\">las condiciones establecidas en los contratos, son recuperables a la finalizaci\u00f3n de estos<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Pagos anticipados </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _e\"> </span>partida <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>anticipados <span class=\"_ _e\"> </span>hace <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _1\"></span>agos <span class=\"_ _e\"> </span>efectuados <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>proveedores <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>sumini<span class=\"_ _1\"></span>stros </span><span style=\"display:inherit;clear:left;\">espec\u00edficos <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u integraci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>aumento o <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>en el<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mporte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partida </span><span style=\"display:inherit;clear:left;\">es <span class=\"_ _6\"></span>c\u00edclico <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>depende <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _7\"></span>cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>cierre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">ejercicio. </span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica deudora </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de los saldos de este ep\u00edgrafe al cierre de los ejercicios 202<span class=\"_ _0\"></span>3 y 2022 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Hacienda P\u00fablica<span class=\"_ _1\"></span> deuda por IVA </span><span style=\"display:inherit;clear:left;\">                       40.14<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">                        21<span class=\"_ _1\"></span>.961  </span><span style=\"display:inherit;clear:left;\">Retenciones <span class=\"_ _1\"></span>y pagos a cuenta </span><span style=\"display:inherit;clear:left;\">                       38.67<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">                        23<span class=\"_ _1\"></span>.530  </span><span style=\"display:inherit;clear:left;\">Otros saldos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                       23.67<span class=\"_ _1\"></span>7  </span><span style=\"display:inherit;clear:left;\">                        12<span class=\"_ _1\"></span>.902  </span><span style=\"display:inherit;clear:left;\">                     102.49<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                        58<span class=\"_ _1\"></span>.393</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__125": {
   "value": "<span style=\"display:inherit;clear:left;\">12.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Exist<span class=\"_ _0\"></span>encias </span></span><span style=\"display:inherit;clear:left;\">El desglose de los saldos de existencias es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Materias prima<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                   1.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Producto terminado<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   6.833<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   7.037<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Deterioro de pr<span class=\"_ _1\"></span>oducto terminado </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(297)</span> </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(297)</span> </span><span style=\"display:inherit;clear:left;\">                   6.536<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   7.740</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__128": {
   "value": "<span style=\"display:inherit;clear:left;\">13.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Cuent<span class=\"_ _0\"></span>as a cobrar y ot<span class=\"_ _0\"></span>ros activos fin<span class=\"_ _0\"></span>ancieros  </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s no corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos al person<span class=\"_ _1\"></span>al </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">28</span>8  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">146 </span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a largo<span class=\"_ _1\"></span> plazo a empr<span class=\"_ _1\"></span>esas aso<span class=\"_ _1\"></span>ciadas </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros a co<span class=\"_ _1\"></span>ste amorti<span class=\"_ _1\"></span>zado </span><span style=\"display:inherit;clear:left;\">                  10.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              10.548 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos con la<span class=\"_ _1\"></span> Administra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    8.569<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                8.569 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros activos no<span class=\"_ _1\"></span> corrientes </span><span style=\"display:inherit;clear:left;\">                  81.496<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              84.703 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                100.873<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            104.230 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Deterioro de cuenta<span class=\"_ _b\"></span>s a cobrar </span><span style=\"display:inherit;clear:left;\">                  (8.836<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (8.802)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  92.037<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              95.428 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a so<span class=\"_ _1\"></span>cios en UTEs <span class=\"_ _1\"></span>y operaciones<span class=\"_ _1\"></span> conjuntas </span><span style=\"display:inherit;clear:left;\">                    8.1<span class=\"ls5\">50</span>  </span><span style=\"display:inherit;clear:left;\">              10.944 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Inversiones mantenida<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>hasta<span class=\"_ _1\"></span> el vencimiento a corto<span class=\"_ _1\"></span> plazo </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">361 </span> </span><span style=\"display:inherit;clear:left;\">              10.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    8.511<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El movimiento de la provisi\u00f3n por p\u00e9rdida de deterioro de cuentas a cobrar y otro<span class=\"_ _1\"></span>s activos financieros ha sido el </span><span style=\"display:inherit;clear:left;\">siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">7.802 </span><span style=\"display:inherit;clear:left;\">Reversi\u00f3n/Apli<span class=\"_ _1\"></span>caci\u00f3n </span><span style=\"display:inherit;clear:left;\">                   (2.752)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                     2.786<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">8.836 </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">Los valores <span class=\"_ _b\"></span>en libros <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas a <span class=\"_ _b\"></span>cobrar y <span class=\"_ _b\"></span>otros activos financieros <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>aproximaci\u00f3n a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable. La <span class=\"_ _b\"></span>exposici\u00f3n m\u00e1xima <span class=\"_ _1\"></span>al r<span class=\"_ _1\"></span>iesgo de <span class=\"_ _b\"></span>cr\u00e9dito a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resentaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>informaci\u00f3n e<span class=\"_ _1\"></span>s e<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>en </span><span style=\"display:inherit;clear:left;\">libros de las cuentas a cobrar y otros activos financieros. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>ep\u00edgra<span class=\"ff7\">fe <span class=\"_ _b\"></span>\u201cInstrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _b\"></span>amortizado\u201d<span class=\"ff4\"> <span class=\"_ _b\"></span>incluye, <span class=\"_ _b\"></span>principalmente, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fia<span class=\"_ _0\"></span>nzas <span class=\"_ _16\"></span>y <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>p\u00f3sitos. </span></span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00ed<span class=\"ff7\">grafe <span class=\"_ _7\"></span>\u201cOtros <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes<span class=\"_ _0\"></span>\u201d <span class=\"_ _6\"></span>recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2<span class=\"_ _0\"></span>02</span>3 <span class=\"_ _7\"></span><span class=\"ls16\">y <span class=\"_ _6\"></span></span>en <span class=\"_ _6\"></span>2022, <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rincipalmente, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">clientes <span class=\"_ _b\"></span>en g<span class=\"_ _1\"></span>arant\u00eda <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pudi<span class=\"_ _0\"></span>eran <span class=\"_ _b\"></span>derivarse <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>desenlace <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span><span class=\"ff7\">el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201c<span class=\"_ _0\"></span>Provisiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo\u201d <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pudieran <span class=\"_ _7\"></span>derivarse <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span></span><span style=\"display:inherit;clear:left;\">resoluci\u00f3n de los mencionados litigios (Nota 21)<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">El tipo de<span class=\"_ _0\"></span> inter\u00e9s medio de los cr\u00e9ditos a s<span class=\"_ _0\"></span>ocios en UTEs y<span class=\"_ _0\"></span> negocios conjuntos en 2023 <span class=\"_ _0\"></span>y 2022 ha sido <span class=\"_ _0\"></span><span class=\"ls8\">de </span>tipo d<span class=\"ls1c\">e </span></span><span style=\"display:inherit;clear:left;\">mercado: Euribor +2% y otras referencias 2% en ambos ejercicios.  </span><span style=\"display:inherit;clear:left;\">El<span class=\"ls0\"> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Cr\u00e9ditos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>ministraci\u00f3n <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istintas <span class=\"_ _0\"></span>concesiones. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>Grupo </span></span><span style=\"display:inherit;clear:left;\">decidi\u00f3 en el ejercicio 2014 renunciar a las concesiones de explotaci\u00f3n dado que con posterioridad a la obtenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">estas por <span class=\"_ _0\"></span>parte de T\u00e9cnicas Reunidas se <span class=\"_ _0\"></span>produjeron circunstancias sobrevenidas que afectaron<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y alteraron <span class=\"_ _0\"></span><span class=\"lsf\">de </span></span></span><span style=\"display:inherit;clear:left;\">manera muy significativa la relaci\u00f3n jur\u00eddica y patrimonial acordada con los <span class=\"_ _0\"></span>respectivos Ayuntamientos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo comunic\u00f3 <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>Ayuntamientos c<span class=\"_ _0\"></span>ompetentes su <span class=\"_ _0\"></span>renuncia a <span class=\"_ _0\"></span>dichas c<span class=\"_ _0\"></span>oncesiones y entre<span class=\"_ _0\"></span>ga de <span class=\"_ _0\"></span>llaves. A <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">fecha no existe resoluci\u00f3n definitiva sobre dichos casos y las concesiones no se encuentran en explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>resoluci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>concesi\u00f3n <span class=\"_ _8\"></span>debe <span class=\"_ _6\"></span>dar <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>abono <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>realizadas <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__127": {
   "value": "<span style=\"display:inherit;clear:left;\">13.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Cuent<span class=\"_ _0\"></span>as a cobrar y ot<span class=\"_ _0\"></span>ros activos fin<span class=\"_ _0\"></span>ancieros  </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s no corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos al person<span class=\"_ _1\"></span>al </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">28</span>8  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">146 </span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a largo<span class=\"_ _1\"></span> plazo a empr<span class=\"_ _1\"></span>esas aso<span class=\"_ _1\"></span>ciadas </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros a co<span class=\"_ _1\"></span>ste amorti<span class=\"_ _1\"></span>zado </span><span style=\"display:inherit;clear:left;\">                  10.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              10.548 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos con la<span class=\"_ _1\"></span> Administra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    8.569<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                8.569 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros activos no<span class=\"_ _1\"></span> corrientes </span><span style=\"display:inherit;clear:left;\">                  81.496<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              84.703 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                100.873<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            104.230 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Deterioro de cuenta<span class=\"_ _b\"></span>s a cobrar </span><span style=\"display:inherit;clear:left;\">                  (8.836<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (8.802)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  92.037<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              95.428 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a so<span class=\"_ _1\"></span>cios en UTEs <span class=\"_ _1\"></span>y operaciones<span class=\"_ _1\"></span> conjuntas </span><span style=\"display:inherit;clear:left;\">                    8.1<span class=\"ls5\">50</span>  </span><span style=\"display:inherit;clear:left;\">              10.944 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Inversiones mantenida<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>hasta<span class=\"_ _1\"></span> el vencimiento a corto<span class=\"_ _1\"></span> plazo </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">361 </span> </span><span style=\"display:inherit;clear:left;\">              10.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    8.511<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El movimiento de la provisi\u00f3n por p\u00e9rdida de deterioro de cuentas a cobrar y otro<span class=\"_ _1\"></span>s activos financieros ha sido el </span><span style=\"display:inherit;clear:left;\">siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">7.802 </span><span style=\"display:inherit;clear:left;\">Reversi\u00f3n/Apli<span class=\"_ _1\"></span>caci\u00f3n </span><span style=\"display:inherit;clear:left;\">                   (2.752)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                     2.786<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">8.836 </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">Los valores <span class=\"_ _b\"></span>en libros <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas a <span class=\"_ _b\"></span>cobrar y <span class=\"_ _b\"></span>otros activos financieros <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>aproximaci\u00f3n a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable. La <span class=\"_ _b\"></span>exposici\u00f3n m\u00e1xima <span class=\"_ _1\"></span>al r<span class=\"_ _1\"></span>iesgo de <span class=\"_ _b\"></span>cr\u00e9dito a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resentaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>informaci\u00f3n e<span class=\"_ _1\"></span>s e<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>en </span><span style=\"display:inherit;clear:left;\">libros de las cuentas a cobrar y otros activos financieros. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>ep\u00edgra<span class=\"ff7\">fe <span class=\"_ _b\"></span>\u201cInstrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _b\"></span>amortizado\u201d<span class=\"ff4\"> <span class=\"_ _b\"></span>incluye, <span class=\"_ _b\"></span>principalmente, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fia<span class=\"_ _0\"></span>nzas <span class=\"_ _16\"></span>y <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>p\u00f3sitos. </span></span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00ed<span class=\"ff7\">grafe <span class=\"_ _7\"></span>\u201cOtros <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes<span class=\"_ _0\"></span>\u201d <span class=\"_ _6\"></span>recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2<span class=\"_ _0\"></span>02</span>3 <span class=\"_ _7\"></span><span class=\"ls16\">y <span class=\"_ _6\"></span></span>en <span class=\"_ _6\"></span>2022, <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rincipalmente, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">clientes <span class=\"_ _b\"></span>en g<span class=\"_ _1\"></span>arant\u00eda <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pudi<span class=\"_ _0\"></span>eran <span class=\"_ _b\"></span>derivarse <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>desenlace <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span><span class=\"ff7\">el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201c<span class=\"_ _0\"></span>Provisiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo\u201d <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pudieran <span class=\"_ _7\"></span>derivarse <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span></span><span style=\"display:inherit;clear:left;\">resoluci\u00f3n de los mencionados litigios (Nota 21)<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">El tipo de<span class=\"_ _0\"></span> inter\u00e9s medio de los cr\u00e9ditos a s<span class=\"_ _0\"></span>ocios en UTEs y<span class=\"_ _0\"></span> negocios conjuntos en 2023 <span class=\"_ _0\"></span>y 2022 ha sido <span class=\"_ _0\"></span><span class=\"ls8\">de </span>tipo d<span class=\"ls1c\">e </span></span><span style=\"display:inherit;clear:left;\">mercado: Euribor +2% y otras referencias 2% en ambos ejercicios.  </span><span style=\"display:inherit;clear:left;\">El<span class=\"ls0\"> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Cr\u00e9ditos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>ministraci\u00f3n <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istintas <span class=\"_ _0\"></span>concesiones. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>Grupo </span></span><span style=\"display:inherit;clear:left;\">decidi\u00f3 en el ejercicio 2014 renunciar a las concesiones de explotaci\u00f3n dado que con posterioridad a la obtenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">estas por <span class=\"_ _0\"></span>parte de T\u00e9cnicas Reunidas se <span class=\"_ _0\"></span>produjeron circunstancias sobrevenidas que afectaron<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y alteraron <span class=\"_ _0\"></span><span class=\"lsf\">de </span></span></span><span style=\"display:inherit;clear:left;\">manera muy significativa la relaci\u00f3n jur\u00eddica y patrimonial acordada con los <span class=\"_ _0\"></span>respectivos Ayuntamientos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo comunic\u00f3 <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>Ayuntamientos c<span class=\"_ _0\"></span>ompetentes su <span class=\"_ _0\"></span>renuncia a <span class=\"_ _0\"></span>dichas c<span class=\"_ _0\"></span>oncesiones y entre<span class=\"_ _0\"></span>ga de <span class=\"_ _0\"></span>llaves. A <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">fecha no existe resoluci\u00f3n definitiva sobre dichos casos y las concesiones no se encuentran en explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>resoluci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>concesi\u00f3n <span class=\"_ _8\"></span>debe <span class=\"_ _6\"></span>dar <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>abono <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>realizadas <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__126": {
   "value": "<span style=\"display:inherit;clear:left;\">13.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Cuent<span class=\"_ _0\"></span>as a cobrar y ot<span class=\"_ _0\"></span>ros activos fin<span class=\"_ _0\"></span>ancieros  </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s no corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos al person<span class=\"_ _1\"></span>al </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">28</span>8  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">146 </span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a largo<span class=\"_ _1\"></span> plazo a empr<span class=\"_ _1\"></span>esas aso<span class=\"_ _1\"></span>ciadas </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">264 </span> </span><span style=\"display:inherit;clear:left;\">Instrumentos <span class=\"_ _1\"></span>financieros a co<span class=\"_ _1\"></span>ste amorti<span class=\"_ _1\"></span>zado </span><span style=\"display:inherit;clear:left;\">                  10.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              10.548 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos con la<span class=\"_ _1\"></span> Administra<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">                    8.569<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                8.569 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros activos no<span class=\"_ _1\"></span> corrientes </span><span style=\"display:inherit;clear:left;\">                  81.496<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              84.703 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                100.873<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            104.230 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Deterioro de cuenta<span class=\"_ _b\"></span>s a cobrar </span><span style=\"display:inherit;clear:left;\">                  (8.836<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">               (8.802)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  92.037<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              95.428 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cuentas a cobrar<span class=\"_ _1\"></span> y otros activo<span class=\"_ _1\"></span>s corrientes </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos a so<span class=\"_ _1\"></span>cios en UTEs <span class=\"_ _1\"></span>y operaciones<span class=\"_ _1\"></span> conjuntas </span><span style=\"display:inherit;clear:left;\">                    8.1<span class=\"ls5\">50</span>  </span><span style=\"display:inherit;clear:left;\">              10.944 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Inversiones mantenida<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>hasta<span class=\"_ _1\"></span> el vencimiento a corto<span class=\"_ _1\"></span> plazo </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">361 </span> </span><span style=\"display:inherit;clear:left;\">              10.549 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    8.511<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              21.493 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El movimiento de la provisi\u00f3n por p\u00e9rdida de deterioro de cuentas a cobrar y otro<span class=\"_ _1\"></span>s activos financieros ha sido el </span><span style=\"display:inherit;clear:left;\">siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">7.802 </span><span style=\"display:inherit;clear:left;\">Reversi\u00f3n/Apli<span class=\"_ _1\"></span>caci\u00f3n </span><span style=\"display:inherit;clear:left;\">                   (2.752)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Dotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                     2.786<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">8.836 </span><span style=\"display:inherit;clear:left;\">8.802 </span><span style=\"display:inherit;clear:left;\">Los valores <span class=\"_ _b\"></span>en libros <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas a <span class=\"_ _b\"></span>cobrar y <span class=\"_ _b\"></span>otros activos financieros <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>aproximaci\u00f3n a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor </span><span style=\"display:inherit;clear:left;\">razonable. La <span class=\"_ _b\"></span>exposici\u00f3n m\u00e1xima <span class=\"_ _1\"></span>al r<span class=\"_ _1\"></span>iesgo de <span class=\"_ _b\"></span>cr\u00e9dito a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resentaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>informaci\u00f3n e<span class=\"_ _1\"></span>s e<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>en </span><span style=\"display:inherit;clear:left;\">libros de las cuentas a cobrar y otros activos financieros. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>ep\u00edgra<span class=\"ff7\">fe <span class=\"_ _b\"></span>\u201cInstrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _b\"></span>amortizado\u201d<span class=\"ff4\"> <span class=\"_ _b\"></span>incluye, <span class=\"_ _b\"></span>principalmente, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>fia<span class=\"_ _0\"></span>nzas <span class=\"_ _16\"></span>y <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>p\u00f3sitos. </span></span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00ed<span class=\"ff7\">grafe <span class=\"_ _7\"></span>\u201cOtros <span class=\"_ _7\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes<span class=\"_ _0\"></span>\u201d <span class=\"_ _6\"></span>recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2<span class=\"_ _0\"></span>02</span>3 <span class=\"_ _7\"></span><span class=\"ls16\">y <span class=\"_ _6\"></span></span>en <span class=\"_ _6\"></span>2022, <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rincipalmente, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>a </span><span style=\"display:inherit;clear:left;\">clientes <span class=\"_ _b\"></span>en g<span class=\"_ _1\"></span>arant\u00eda <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pudi<span class=\"_ _0\"></span>eran <span class=\"_ _b\"></span>derivarse <span class=\"_ _b\"></span>del <span class=\"_ _1\"></span>desenlace <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>Grupo </span><span style=\"display:inherit;clear:left;\">recoge <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span><span class=\"ff7\">el <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201c<span class=\"_ _0\"></span>Provisiones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo\u201d <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pudieran <span class=\"_ _7\"></span>derivarse <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la </span></span><span style=\"display:inherit;clear:left;\">resoluci\u00f3n de los mencionados litigios (Nota 21)<span class=\"ls9\">. </span> </span><span style=\"display:inherit;clear:left;\">El tipo de<span class=\"_ _0\"></span> inter\u00e9s medio de los cr\u00e9ditos a s<span class=\"_ _0\"></span>ocios en UTEs y<span class=\"_ _0\"></span> negocios conjuntos en 2023 <span class=\"_ _0\"></span>y 2022 ha sido <span class=\"_ _0\"></span><span class=\"ls8\">de </span>tipo d<span class=\"ls1c\">e </span></span><span style=\"display:inherit;clear:left;\">mercado: Euribor +2% y otras referencias 2% en ambos ejercicios.  </span><span style=\"display:inherit;clear:left;\">El<span class=\"ls0\"> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Cr\u00e9ditos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>ministraci\u00f3n <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istintas <span class=\"_ _0\"></span>concesiones. <span class=\"_ _7\"></span>El <span class=\"_ _0\"></span>Grupo </span></span><span style=\"display:inherit;clear:left;\">decidi\u00f3 en el ejercicio 2014 renunciar a las concesiones de explotaci\u00f3n dado que con posterioridad a la obtenci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">estas por <span class=\"_ _0\"></span>parte de T\u00e9cnicas Reunidas se <span class=\"_ _0\"></span>produjeron circunstancias sobrevenidas que afectaron<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y alteraron <span class=\"_ _0\"></span><span class=\"lsf\">de </span></span></span><span style=\"display:inherit;clear:left;\">manera muy significativa la relaci\u00f3n jur\u00eddica y patrimonial acordada con los <span class=\"_ _0\"></span>respectivos Ayuntamientos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo comunic\u00f3 <span class=\"_ _0\"></span>a los <span class=\"_ _0\"></span>Ayuntamientos c<span class=\"_ _0\"></span>ompetentes su <span class=\"_ _0\"></span>renuncia a <span class=\"_ _0\"></span>dichas c<span class=\"_ _0\"></span>oncesiones y entre<span class=\"_ _0\"></span>ga de <span class=\"_ _0\"></span>llaves. A <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">fecha no existe resoluci\u00f3n definitiva sobre dichos casos y las concesiones no se encuentran en explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>resoluci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>concesi\u00f3n <span class=\"_ _8\"></span>debe <span class=\"_ _6\"></span>dar <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>abono <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _6\"></span>realizadas <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__132": {
   "value": "<span style=\"display:inherit;clear:left;\">14.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Efectivo <span class=\"_ _0\"></span>y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle de efectivo y equivalentes al efectivo es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Caja y Bancos </span><span style=\"display:inherit;clear:left;\">                 613.245<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     616.85<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Dep\u00f3sitos en en<span class=\"_ _1\"></span>tidades de <span class=\"_ _1\"></span>cr\u00e9dito a CP y otro<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> equivalente<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> de efe<span class=\"_ _1\"></span>ctivo </span><span style=\"display:inherit;clear:left;\">                 420.412<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     342.82<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">              1.033.657<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     959.68<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _b\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>(efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>banca<span class=\"_ _0\"></span>rios <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>vista) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _1\"></span>(es <span class=\"_ _b\"></span>decir, </span><span style=\"display:inherit;clear:left;\">inversiones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gran <span class=\"_ _6\"></span>liquidez, <span class=\"_ _6\"></span>f\u00e1cilmente <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onvertibles <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>determinados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>u<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">plazo <span class=\"_ _0\"></span>m\u00e1x<span class=\"_ _0\"></span>imo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tres <span class=\"_ _0\"></span>meses <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuyo <span class=\"_ _7\"></span>valor <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _7\"></span>sujeto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>poco <span class=\"_ _7\"></span>significativo). <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">corto <span class=\"_ _1\"></span>plazo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>remuneran <span class=\"_ _b\"></span>a tipos <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>medios <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dep\u00f3sitos h<span class=\"_ _0\"></span>an si<span class=\"_ _0\"></span>do del <span class=\"_ _0\"></span>3,70<span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>EUR y<span class=\"_ _0\"></span> 5,15% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el pla<span class=\"_ _0\"></span>zo medio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"ls8\">15</span> <span class=\"_ _0\"></span>d\u00edas <span class=\"_ _0\"></span>(<span class=\"ls8\">0% </span>EUR <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>1,35% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"lsf\">el </span></span><span style=\"display:inherit;clear:left;\">plazo medio de 7 d\u00edas en 2022). </span><span style=\"display:inherit;clear:left;\">Del total in<span class=\"_ _1\"></span>cluido en <span class=\"_ _1\"></span>Efectivo y<span class=\"_ _1\"></span> equivalentes <span class=\"_ _b\"></span>de efectivo al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2023, 479.181 miles <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e euros <span class=\"_ _1\"></span>(<span class=\"ls8\">202</span>2<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">436.675 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>provienen <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _7\"></span>conjunta<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>uniones <span class=\"_ _7\"></span>temporales <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">empresas incluidos en el per\u00edmetro de consolidaci\u00f3n, seg\u00fan se detalla en los Anexos III y IV respectivamente. </span><span style=\"display:inherit;clear:left;\">No hay efectivo ni equivalente de efectivo con disponibilidad <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ingida al 31 de diciembre de <span class=\"ls8\">20</span>23 <span class=\"ls13\">y </span>2<span class=\"_ _1\"></span>022 si bien </span><span style=\"display:inherit;clear:left;\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>efectivo procedente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los acuerdos <span class=\"_ _0\"></span>conjuntos <span class=\"_ _0\"></span>con otros <span class=\"_ _7\"></span>socios <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>destina \u00edn<span class=\"_ _0\"></span>tegrament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>al proyec<span class=\"_ _0\"></span>to objeto <span class=\"_ _0\"></span>del </span></span><span style=\"display:inherit;clear:left;\">acuerdo conjunto o UTE. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>efectos <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>efectivo<span class=\"_ _0\"></span>, <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>tesorer\u00eda <span class=\"_ _e\"> </span>incluye <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ep\u00edgrafe <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>efectivo <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__131": {
   "value": "<span style=\"display:inherit;clear:left;\">14.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Efectivo <span class=\"_ _0\"></span>y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle de efectivo y equivalentes al efectivo es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Caja y Bancos </span><span style=\"display:inherit;clear:left;\">                 613.245<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     616.85<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Dep\u00f3sitos en en<span class=\"_ _1\"></span>tidades de <span class=\"_ _1\"></span>cr\u00e9dito a CP y otro<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> equivalente<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> de efe<span class=\"_ _1\"></span>ctivo </span><span style=\"display:inherit;clear:left;\">                 420.412<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     342.82<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">              1.033.657<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     959.68<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _b\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>(efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>banca<span class=\"_ _0\"></span>rios <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>vista) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _1\"></span>(es <span class=\"_ _b\"></span>decir, </span><span style=\"display:inherit;clear:left;\">inversiones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gran <span class=\"_ _6\"></span>liquidez, <span class=\"_ _6\"></span>f\u00e1cilmente <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onvertibles <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>determinados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>u<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">plazo <span class=\"_ _0\"></span>m\u00e1x<span class=\"_ _0\"></span>imo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tres <span class=\"_ _0\"></span>meses <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuyo <span class=\"_ _7\"></span>valor <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _7\"></span>sujeto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>poco <span class=\"_ _7\"></span>significativo). <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">corto <span class=\"_ _1\"></span>plazo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>remuneran <span class=\"_ _b\"></span>a tipos <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>medios <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dep\u00f3sitos h<span class=\"_ _0\"></span>an si<span class=\"_ _0\"></span>do del <span class=\"_ _0\"></span>3,70<span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>EUR y<span class=\"_ _0\"></span> 5,15% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el pla<span class=\"_ _0\"></span>zo medio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"ls8\">15</span> <span class=\"_ _0\"></span>d\u00edas <span class=\"_ _0\"></span>(<span class=\"ls8\">0% </span>EUR <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>1,35% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"lsf\">el </span></span><span style=\"display:inherit;clear:left;\">plazo medio de 7 d\u00edas en 2022). </span><span style=\"display:inherit;clear:left;\">Del total in<span class=\"_ _1\"></span>cluido en <span class=\"_ _1\"></span>Efectivo y<span class=\"_ _1\"></span> equivalentes <span class=\"_ _b\"></span>de efectivo al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2023, 479.181 miles <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e euros <span class=\"_ _1\"></span>(<span class=\"ls8\">202</span>2<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">436.675 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>provienen <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _7\"></span>conjunta<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>uniones <span class=\"_ _7\"></span>temporales <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">empresas incluidos en el per\u00edmetro de consolidaci\u00f3n, seg\u00fan se detalla en los Anexos III y IV respectivamente. </span><span style=\"display:inherit;clear:left;\">No hay efectivo ni equivalente de efectivo con disponibilidad <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ingida al 31 de diciembre de <span class=\"ls8\">20</span>23 <span class=\"ls13\">y </span>2<span class=\"_ _1\"></span>022 si bien </span><span style=\"display:inherit;clear:left;\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>efectivo procedente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los acuerdos <span class=\"_ _0\"></span>conjuntos <span class=\"_ _0\"></span>con otros <span class=\"_ _7\"></span>socios <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>destina \u00edn<span class=\"_ _0\"></span>tegrament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>al proyec<span class=\"_ _0\"></span>to objeto <span class=\"_ _0\"></span>del </span></span><span style=\"display:inherit;clear:left;\">acuerdo conjunto o UTE. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>efectos <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>efectivo<span class=\"_ _0\"></span>, <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>tesorer\u00eda <span class=\"_ _e\"> </span>incluye <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ep\u00edgrafe <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>efectivo <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__130": {
   "value": "<span style=\"display:inherit;clear:left;\">14.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Efectivo <span class=\"_ _0\"></span>y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle de efectivo y equivalentes al efectivo es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Caja y Bancos </span><span style=\"display:inherit;clear:left;\">                 613.245<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     616.85<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Dep\u00f3sitos en en<span class=\"_ _1\"></span>tidades de <span class=\"_ _1\"></span>cr\u00e9dito a CP y otro<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> equivalente<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> de efe<span class=\"_ _1\"></span>ctivo </span><span style=\"display:inherit;clear:left;\">                 420.412<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     342.82<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">              1.033.657<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     959.68<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _b\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>(efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>banca<span class=\"_ _0\"></span>rios <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>vista) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _1\"></span>(es <span class=\"_ _b\"></span>decir, </span><span style=\"display:inherit;clear:left;\">inversiones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gran <span class=\"_ _6\"></span>liquidez, <span class=\"_ _6\"></span>f\u00e1cilmente <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onvertibles <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>determinados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>u<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">plazo <span class=\"_ _0\"></span>m\u00e1x<span class=\"_ _0\"></span>imo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tres <span class=\"_ _0\"></span>meses <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuyo <span class=\"_ _7\"></span>valor <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _7\"></span>sujeto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>poco <span class=\"_ _7\"></span>significativo). <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">corto <span class=\"_ _1\"></span>plazo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>remuneran <span class=\"_ _b\"></span>a tipos <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>medios <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dep\u00f3sitos h<span class=\"_ _0\"></span>an si<span class=\"_ _0\"></span>do del <span class=\"_ _0\"></span>3,70<span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>EUR y<span class=\"_ _0\"></span> 5,15% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el pla<span class=\"_ _0\"></span>zo medio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"ls8\">15</span> <span class=\"_ _0\"></span>d\u00edas <span class=\"_ _0\"></span>(<span class=\"ls8\">0% </span>EUR <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>1,35% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"lsf\">el </span></span><span style=\"display:inherit;clear:left;\">plazo medio de 7 d\u00edas en 2022). </span><span style=\"display:inherit;clear:left;\">Del total in<span class=\"_ _1\"></span>cluido en <span class=\"_ _1\"></span>Efectivo y<span class=\"_ _1\"></span> equivalentes <span class=\"_ _b\"></span>de efectivo al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2023, 479.181 miles <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e euros <span class=\"_ _1\"></span>(<span class=\"ls8\">202</span>2<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">436.675 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>provienen <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _7\"></span>conjunta<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>uniones <span class=\"_ _7\"></span>temporales <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">empresas incluidos en el per\u00edmetro de consolidaci\u00f3n, seg\u00fan se detalla en los Anexos III y IV respectivamente. </span><span style=\"display:inherit;clear:left;\">No hay efectivo ni equivalente de efectivo con disponibilidad <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ingida al 31 de diciembre de <span class=\"ls8\">20</span>23 <span class=\"ls13\">y </span>2<span class=\"_ _1\"></span>022 si bien </span><span style=\"display:inherit;clear:left;\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>efectivo procedente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los acuerdos <span class=\"_ _0\"></span>conjuntos <span class=\"_ _0\"></span>con otros <span class=\"_ _7\"></span>socios <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>destina \u00edn<span class=\"_ _0\"></span>tegrament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>al proyec<span class=\"_ _0\"></span>to objeto <span class=\"_ _0\"></span>del </span></span><span style=\"display:inherit;clear:left;\">acuerdo conjunto o UTE. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>efectos <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>efectivo<span class=\"_ _0\"></span>, <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>tesorer\u00eda <span class=\"_ _e\"> </span>incluye <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ep\u00edgrafe <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>efectivo <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__129": {
   "value": "<span style=\"display:inherit;clear:left;\">14.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Efectivo <span class=\"_ _0\"></span>y equivalentes d<span class=\"_ _0\"></span>e efectivo<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El detalle de efectivo y equivalentes al efectivo es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Caja y Bancos </span><span style=\"display:inherit;clear:left;\">                 613.245<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     616.85<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Dep\u00f3sitos en en<span class=\"_ _1\"></span>tidades de <span class=\"_ _1\"></span>cr\u00e9dito a CP y otro<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> equivalente<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> de efe<span class=\"_ _1\"></span>ctivo </span><span style=\"display:inherit;clear:left;\">                 420.412<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     342.82<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">              1.033.657<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     959.68<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">Este <span class=\"_ _b\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>(efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>caja<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>banca<span class=\"_ _0\"></span>rios <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>vista) <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>equivalentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _1\"></span>(es <span class=\"_ _b\"></span>decir, </span><span style=\"display:inherit;clear:left;\">inversiones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gran <span class=\"_ _6\"></span>liquidez, <span class=\"_ _6\"></span>f\u00e1cilmente <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onvertibles <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>determinados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>u<span class=\"_ _0\"></span>n </span><span style=\"display:inherit;clear:left;\">plazo <span class=\"_ _0\"></span>m\u00e1x<span class=\"_ _0\"></span>imo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tres <span class=\"_ _0\"></span>meses <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>cuyo <span class=\"_ _7\"></span>valor <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _7\"></span>sujeto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>riesgo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio <span class=\"_ _0\"></span>poco <span class=\"_ _7\"></span>significativo). <span class=\"_ _7\"></span>Los <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _7\"></span><span class=\"lsf\">a </span></span><span style=\"display:inherit;clear:left;\">corto <span class=\"_ _1\"></span>plazo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>entidades <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>remuneran <span class=\"_ _b\"></span>a tipos <span class=\"_ _16\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>medios <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dep\u00f3sitos h<span class=\"_ _0\"></span>an si<span class=\"_ _0\"></span>do del <span class=\"_ _0\"></span>3,70<span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>EUR y<span class=\"_ _0\"></span> 5,15% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el pla<span class=\"_ _0\"></span>zo medio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"ls8\">15</span> <span class=\"_ _0\"></span>d\u00edas <span class=\"_ _0\"></span>(<span class=\"ls8\">0% </span>EUR <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>1,35% <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>y <span class=\"lsf\">el </span></span><span style=\"display:inherit;clear:left;\">plazo medio de 7 d\u00edas en 2022). </span><span style=\"display:inherit;clear:left;\">Del total in<span class=\"_ _1\"></span>cluido en <span class=\"_ _1\"></span>Efectivo y<span class=\"_ _1\"></span> equivalentes <span class=\"_ _b\"></span>de efectivo al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2023, 479.181 miles <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e euros <span class=\"_ _1\"></span>(<span class=\"ls8\">202</span>2<span class=\"ls17\">: </span></span><span style=\"display:inherit;clear:left;\">436.675 <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _7\"></span>provienen <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _7\"></span>conjunta<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>uniones <span class=\"_ _7\"></span>temporales <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">empresas incluidos en el per\u00edmetro de consolidaci\u00f3n, seg\u00fan se detalla en los Anexos III y IV respectivamente. </span><span style=\"display:inherit;clear:left;\">No hay efectivo ni equivalente de efectivo con disponibilidad <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ingida al 31 de diciembre de <span class=\"ls8\">20</span>23 <span class=\"ls13\">y </span>2<span class=\"_ _1\"></span>022 si bien </span><span style=\"display:inherit;clear:left;\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>efectivo procedente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los acuerdos <span class=\"_ _0\"></span>conjuntos <span class=\"_ _0\"></span>con otros <span class=\"_ _7\"></span>socios <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>destina \u00edn<span class=\"_ _0\"></span>tegrament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>al proyec<span class=\"_ _0\"></span>to objeto <span class=\"_ _0\"></span>del </span></span><span style=\"display:inherit;clear:left;\">acuerdo conjunto o UTE. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>efectos <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>efectivo<span class=\"_ _0\"></span>, <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>tesorer\u00eda <span class=\"_ _e\"> </span>incluye <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ep\u00edgrafe <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>efectivo <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">equivalentes de efectivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__142-1": {
   "value": "<span style=\"display:inherit;clear:left;\">15.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Capit<span class=\"_ _0\"></span>al social, Prima d<span class=\"_ _0\"></span>e emisi\u00f3n y Accione<span class=\"_ _0\"></span>s propias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Prima de </span><span style=\"display:inherit;clear:left;\">Capital social </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">emisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                 5.590<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                (73.26<span class=\"_ _1\"></span>9) </span><span style=\"display:inherit;clear:left;\">           (58.988)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                5.590 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (72.909)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (58.628)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ampliaci\u00f3n de capi<span class=\"_ _1\"></span>tal </span><span style=\"display:inherit;clear:left;\">                 2.440<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         147.652 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">          150.092  </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                 8.030<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         156.343 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (73.833)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">            90.540  </span><span style=\"display:inherit;clear:left;\">Con fecha 05 de mayo de 2023 qued\u00f3 inscrita en el Registro Mercantil la <span class=\"_ _0\"></span>ampliaci\u00f3n de capital llevada a cabo por </span><span style=\"display:inherit;clear:left;\">la Sociedad Dominante, cons<span class=\"_ _1\"></span>istente en la <span class=\"_ _1\"></span>emisi\u00f3n de 24.405.265 nu<span class=\"_ _1\"></span>evas acciones de 0,<span class=\"_ _1\"></span>10 euros de <span class=\"_ _1\"></span>valor nominal </span><span style=\"display:inherit;clear:left;\">m\u00e1s una prima de emisi\u00f3n de 6,05 euros por acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>31 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023, <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _e\"> </span>autorizado <span class=\"_\"> </span>t<span class=\"_ _1\"></span>otal <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acciones <span class=\"_\"> </span>ordin<span class=\"_ _1\"></span>arias <span class=\"_ _e\"> </span>es <span class=\"_\"> </span>de <span class=\"_\"> </span>80.301.<span class=\"_ _1\"></span>265 <span class=\"_ _e\"> </span>acciones </span><span style=\"display:inherit;clear:left;\">(55.896.000 <span class=\"_ _8\"> </span>acciones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>20<span class=\"_ _0\"></span>22) <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0,10 <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>acci\u00f3n. <span class=\"_ _8\"></span>Todas <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _1\"></span>totalmente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esembolsadas <span class=\"_ _b\"></span>y con <span class=\"_ _b\"></span>los mismos <span class=\"_ _b\"></span>derechos pol\u00edticos <span class=\"_ _b\"></span>y econ<span class=\"_ _0\"></span>\u00f3micos. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>existen<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">restricciones para la libre transmisibilidad de las acciones. </span><span style=\"display:inherit;clear:left;\">El movimiento del ep\u00edgrafe acciones propias durante los ejercicio<span class=\"_ _0\"></span>s <span class=\"ls8\">202</span>3 <span class=\"ls16\">y <span class=\"ls8\">202</span></span>2 ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de </span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">euros </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al inicio del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          72.910  </span><span style=\"display:inherit;clear:left;\">              2.250.434<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             73.269<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Aumentos/Co<span class=\"_ _1\"></span>mpras </span><span style=\"display:inherit;clear:left;\">            3.651.826<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          34.215  </span><span style=\"display:inherit;clear:left;\">              4.464.816<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             34.205<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Disminuciones/ <span class=\"_ _1\"></span>Ventas </span><span style=\"display:inherit;clear:left;\">         (3.646.164<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">       (33.292) </span><span style=\"display:inherit;clear:left;\">            (4.501.278)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (34.565)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al cierre del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.219.634<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         73.833 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            72.9<span class=\"ls5\">09</span>  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _8\"> </span>representan <span class=\"_ _d\"> </span><span class=\"lsf\">el<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span>2,76<span class=\"ls21\">% <span class=\"_ _d\"> </span></span>del <span class=\"_ _d\"> </span>capital <span class=\"_ _8\"></span>social <span class=\"_ _d\"> </span>(2022:3,96%) <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>y totalizan <span class=\"_ _0\"></span><span class=\"ls8\">2.</span>219.634 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>(2022: 2.213.972<span class=\"_ _0\"></span> acciones) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>un p<span class=\"_ _0\"></span>recio medio <span class=\"_ _0\"></span>ponderado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">33,26 euros por acci\u00f3n (2022<span class=\"ls17\">: </span>32<span class=\"_ _0\"></span>,93 euros por acci\u00f3n). </span><span style=\"display:inherit;clear:left;\">La totalidad <span class=\"_ _0\"></span>de las a<span class=\"_ _0\"></span>cciones de T\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. est\u00e1n <span class=\"_ _0\"></span>admitidas a <span class=\"_ _0\"></span>cotizaci\u00f3n desde el <span class=\"_ _0\"></span>d\u00eda 21 <span class=\"_ _0\"></span>de junio <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">2006 en las cuatro Bolsas Oficiales espa\u00f1olas, cotizan en el Mercado <span class=\"_ _0\"></span>Continuo.  </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>8,35 <span class=\"_ _7\"></span>euros/acci\u00f3n, <span class=\"_ _7\"></span>mientras <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">media del a\u00f1o fue de 9,14 euros/acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El capital social de T\u00e9cnicas Reunidas, S.A. est\u00e1 representado de la siguiente forma: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">Accionista </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n* </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Aragonesas Promo<span class=\"_ _1\"></span>ci\u00f3n de Obra<span class=\"_ _1\"></span>s y Construc<span class=\"_ _1\"></span>ciones, S.L.U. </span><span style=\"display:inherit;clear:left;\">5,17% </span><span style=\"display:inherit;clear:left;\">5,10% </span><span style=\"display:inherit;clear:left;\">Araltec Corpor<span class=\"_ _1\"></span>aci\u00f3n, S.L.U. </span><span style=\"display:inherit;clear:left;\">32,39% </span><span style=\"display:inherit;clear:left;\">31,99% </span><span style=\"display:inherit;clear:left;\">Franklin Temple<span class=\"_ _1\"></span>ton Investmen<span class=\"_ _1\"></span>t Manage<span class=\"_ _1\"></span>ment Ltd </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Francisco Garc\u00eda<span class=\"_ _1\"></span> Param\u00e9s </span><span style=\"display:inherit;clear:left;\">5,26% </span><span style=\"display:inherit;clear:left;\">5,15% </span><span style=\"display:inherit;clear:left;\">\u00c1lvaro Guzm\u00e1n de L\u00e1<span class=\"_ _b\"></span>zaro Mateos </span><span style=\"display:inherit;clear:left;\">5,97% </span><span style=\"display:inherit;clear:left;\">5,04% </span><span style=\"display:inherit;clear:left;\">Ariel Investment<span class=\"_ _1\"></span>s. L.L.C. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,01% </span><span style=\"display:inherit;clear:left;\">Cobas Selecci\u00f3n F<span class=\"_ _1\"></span>.I. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Resto de accioni<span class=\"_ _1\"></span>stas (inclu<span class=\"_ _1\"></span>yendo capital flo<span class=\"_ _1\"></span>tante) </span><span style=\"display:inherit;clear:left;\">48,45% </span><span style=\"display:inherit;clear:left;\">39,75% </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,76% </span><span style=\"display:inherit;clear:left;\">3,96% </span><span style=\"display:inherit;clear:left;\">TOTAL </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">* <span class=\"_ _7\"></span>Participaci\u00f3n <span class=\"_ _6\"></span>extra\u00edda <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>libro <span class=\"_ _7\"></span>regi<span class=\"_ _0\"></span>stro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>accionistas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad.<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Estos <span class=\"_ _7\"></span>porcentajes <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>coinciden <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">disponibles en <span class=\"_ _0\"></span>la p\u00e1gina <span class=\"_ _0\"></span>web de la <span class=\"_ _0\"></span>Comisi\u00f3n Nacional del <span class=\"_ _0\"></span>Mercado de Valores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad ya que<span class=\"_ _0\"></span> algunos de </span><span style=\"display:inherit;clear:left;\">los accionistas <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _1\"></span>no han <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cisado ac<span class=\"_ _1\"></span>tualizar su <span class=\"_ _b\"></span>participaci\u00f3n debido a<span class=\"_ _1\"></span> que n<span class=\"_ _1\"></span>o han r<span class=\"_ _1\"></span>ebasado <span class=\"_ _1\"></span>al<span class=\"_ _7\"></span>guno <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">los umbrales de notificaci\u00f3n fijados en la normativa aplicable. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>municaci\u00f3n <span class=\"_ _0\"></span>remitida <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>CNMV <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>12 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2017, <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>se\u00f1or <span class=\"_ _7\"></span>D. <span class=\"_ _0\"></span>Jos\u00e9 <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>lad\u00f3 <span class=\"_ _0\"></span>Fern\u00e1ndez<span class=\"_ _7\"></span>-Urrutia </span><span style=\"display:inherit;clear:left;\">era <span class=\"_ _e\"> </span>titular <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _e\"> </span>directa, <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>indirecta <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>trav\u00e9s <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _e\"> </span>Araltec <span class=\"_ _d\"> </span>Corpo<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _e\"> </span>S.L.U. <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">Aragonesas <span class=\"_ _0\"></span>Promoci\u00f3n de <span class=\"_ _0\"></span>Obras y <span class=\"_ _0\"></span>Construcciones S.L.U., <span class=\"_ _0\"></span>en T<span class=\"_ _0\"></span>\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tras la <span class=\"_ _0\"></span>ampliaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">capital se sit\u00faa en el 37,63%.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>J<span class=\"_ _0\"></span>unta <span class=\"_ _6\"></span>General <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fecha <span class=\"_ _8\"></span>25 <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>2020 <span class=\"_ _6\"></span>au<span class=\"_ _0\"></span>torizar <span class=\"_ _6\"></span>al </span><span style=\"display:inherit;clear:left;\">Consejo de<span class=\"_ _0\"></span> Administraci\u00f3n la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>acciones propias hasta <span class=\"_ _0\"></span>el n\u00famero <span class=\"_ _0\"></span>m\u00e1ximo establecido <span class=\"_ _0\"></span>por Ley, <span class=\"_ _0\"></span>a un </span><span style=\"display:inherit;clear:left;\">precio que no podr\u00e1 ser superior ni infe<span class=\"_ _0\"></span>rior en un 5 % del que resulte de la cotizaci\u00f3n media ponderada del d\u00eda en </span><span style=\"display:inherit;clear:left;\">que se efect\u00fae la compra (o<span class=\"_ _0\"></span> precios m\u00ednimo y m\u00e1ximo permitidos por la Ley en cada momento) y<span class=\"_ _0\"></span> con un volumen </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>15 <span class=\"_ _7\"></span>% <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>romedio <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _7\"></span>negociado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">\u00f3rdenes <span class=\"_ _1\"></span>del m<span class=\"_ _1\"></span>ercado r<span class=\"_ _1\"></span>egulado <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ultilateral <span class=\"_ _b\"></span>de negociaci\u00f3n <span class=\"_ _b\"></span>espa\u00f1ol en <span class=\"_ _b\"></span>las treinta <span class=\"_ _b\"></span>sesiones anteriores.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante suscribi\u00f3 <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>liquidez con <span class=\"_ _0\"></span>Santander <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Bolsa, Sociedad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Valores, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>marco <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>Bolsas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Valores <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>finalidad <span class=\"_ _7\"></span>perseguida <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>favorecer <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">liquidez de las transacciones. El co<span class=\"_ _0\"></span>ntrato con vigencia de un a\u00f1o s<span class=\"_ _0\"></span>e renov\u00f3 el 10 de julio de 2017 de acuerdo a la </span><span style=\"display:inherit;clear:left;\">Circular <span class=\"_ _7\"></span>1/2017 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>CNMV <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril, <span class=\"_ _7\"></span>extendi\u00e9ndose, <span class=\"_ _7\"></span>t\u00e1citamente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">julio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>2019<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _6\"></span>firmado <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ovaci\u00f3n <span class=\"_ _7\"></span>modificativa <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2020. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>n\u00fame<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>acciones </span><span style=\"display:inherit;clear:left;\">destinadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lores a<span class=\"_ _0\"></span>sociada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>74.500 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>destinado a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\">de efectivo asociada al contrato es de 2.537 miles de euros.</span><span style=\"display:inherit;clear:left;\">16.<span class=\"ls0\"> <span class=\"_ _f\"> </span>O<span class=\"_ _0\"></span>tras reservas </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\"> Reserva legal  </span><span style=\"display:inherit;clear:left;\">                    1.137<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.137 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Reserva de <span class=\"_ _1\"></span>capitalizaci\u00f3n  </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">             3.056 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1.137 </span><span style=\"display:inherit;clear:left;\">             4.193 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">16.1.<span class=\"ls0\"> Reserva Legal </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span><span class=\"ls0\">Reserva <span class=\"_ _0\"></span>Legal<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>distribuible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nistas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>utilizada <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>cubrir, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner </span></span><span style=\"display:inherit;clear:left;\">otras re<span class=\"_ _1\"></span>servas di<span class=\"_ _1\"></span>sponibles, e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>deudor <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de resultados. T<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>determinadas <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _b\"></span>se </span><span style=\"display:inherit;clear:left;\">podr\u00e1 destinar a incrementar el capital social. </span><span style=\"display:inherit;clear:left;\">16.2.<span class=\"ls0\"> Reserva de capitalizaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>Reserva <span class=\"_ _b\"></span>de Capitalizaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _1\"></span>25 <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>Ley <span class=\"_ _1\"></span>27/2014 <span class=\"_ _b\"></span>del I<span class=\"_ _1\"></span>mpuesto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Sociedades.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>trata <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>reserva <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>disponible <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a\u00f1os de <span class=\"_ _16\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _1\"></span>establecidas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>dicho <span class=\"_ _1\"></span>art\u00edculo. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>2023 <span class=\"_ _d\"> </span>esta <span class=\"_ _e\"> </span>reserva <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>reclasificado <span class=\"_ _e\"> </span>a<span class=\"ff7\">l<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>\u201cGanancias <span class=\"_ _d\"> </span>acumuladas\u201d, <span class=\"_ _e\"> </span></span><span class=\"ls8\">al</span> <span class=\"_ _e\"> </span>haber<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">transcurrido el per\u00edodo exigido para mantenerla como reserva indisponible.</span><span style=\"display:inherit;clear:left;\">17.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Diferenc<span class=\"_ _0\"></span>ia acumulada de <span class=\"_ _0\"></span>conversi\u00f3n<span class=\"_ _0\"></span><span class=\"fs3\">  </span></span></span><span style=\"display:inherit;clear:left;\">El movimiento de las diferencias de conversi\u00f3n en los ejercicios 2023 y 2022 es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                (96.07<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                  19.906<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ajuste aplicaci\u00f3n N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                    4.281<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                (71.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                    9.063<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2023 </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">El desglose de la diferencia acumulada de conversi\u00f3n por sociedades / subgrupos al cierre de los ejercicios <span class=\"ls8\">202</span>3 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">2022 es el siguiente: </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Sociedad o sub<span class=\"_ _1\"></span>grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">                    5.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             7.607 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Abu Dabi<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                   2.743<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          (1.554)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Austra<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (2.284<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (2.434)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Ankara<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">832 </span> </span><span style=\"display:inherit;clear:left;\">Sucursal Kuwai<span class=\"_ _1\"></span>t </span><span style=\"display:inherit;clear:left;\">                   5.398<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          11.230  </span><span style=\"display:inherit;clear:left;\">Sucursal Arge<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (4.884<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (4.827)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Polonia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   3.755<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            2.740  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">528</span>  </span><span style=\"display:inherit;clear:left;\">            1.620  </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s RUP Insaa<span class=\"_ _1\"></span>t (Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">                (13.44<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">           (9.987)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC (Boli<span class=\"_ _1\"></span>via) </span><span style=\"display:inherit;clear:left;\">                  (4.747<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (4.850)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 (Cana<span class=\"_ _b\"></span>d\u00e1) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         (15.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi (Turqu\u00eda)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                (35.07<span class=\"_ _1\"></span>6) </span><span style=\"display:inherit;clear:left;\">         (34.388)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia (Ara<span class=\"_ _1\"></span>bia Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">                  (7.948<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (9.662)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. (Arab<span class=\"_ _b\"></span>ia S<span class=\"_ _0\"></span>aud\u00ed) </span><span style=\"display:inherit;clear:left;\">                    3.127<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.993 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Limitada<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>(Chile) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(603)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(40)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Per\u00fa de Talar<span class=\"_ _b\"></span>a (Per\u00fa) </span><span style=\"display:inherit;clear:left;\">                (15.77<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">         (15.505)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  94  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">159 </span> </span><span style=\"display:inherit;clear:left;\">Treunidas M\u00fchendi<span class=\"_ _1\"></span>slik ve \u0130n<span class=\"_ _1\"></span>saat A.S (Turq<span class=\"_ _1\"></span>u\u00eda)<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                  (1.801<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (1.357)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Bapco (Bahrein)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">717 </span> </span><span style=\"display:inherit;clear:left;\">             2.636 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                    4.704<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.638 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duqum)(Om\u00e1n<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(699)</span> </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(193)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00e9jico (M\u00e9ji<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">                    2.560<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.050 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s PIC (Per\u00fa)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">49 </span> </span><span style=\"display:inherit;clear:left;\">Otros  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">76</span>3  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">599 </span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">         (71.885)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _b\"></span>2023 <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>liquidado <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sociedad TR <span class=\"_ _b\"></span>Canad\u00e1 <span class=\"_ _1\"></span>Inc <span class=\"_ _b\"></span>registr\u00e1ndose la<span class=\"_ _1\"></span> diferencia <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _1\"></span>generada </span><span style=\"display:inherit;clear:left;\">hasta la fecha como una diferencia de cambio en la cuenta de p\u00e9rdidas y ganancias (ver nota 25)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__139-1": {
   "value": "<span style=\"display:inherit;clear:left;\">15.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Capit<span class=\"_ _0\"></span>al social, Prima d<span class=\"_ _0\"></span>e emisi\u00f3n y Accione<span class=\"_ _0\"></span>s propias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Prima de </span><span style=\"display:inherit;clear:left;\">Capital social </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">emisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                 5.590<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                (73.26<span class=\"_ _1\"></span>9) </span><span style=\"display:inherit;clear:left;\">           (58.988)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                5.590 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (72.909)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (58.628)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ampliaci\u00f3n de capi<span class=\"_ _1\"></span>tal </span><span style=\"display:inherit;clear:left;\">                 2.440<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         147.652 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">          150.092  </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                 8.030<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         156.343 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (73.833)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">            90.540  </span><span style=\"display:inherit;clear:left;\">Con fecha 05 de mayo de 2023 qued\u00f3 inscrita en el Registro Mercantil la <span class=\"_ _0\"></span>ampliaci\u00f3n de capital llevada a cabo por </span><span style=\"display:inherit;clear:left;\">la Sociedad Dominante, cons<span class=\"_ _1\"></span>istente en la <span class=\"_ _1\"></span>emisi\u00f3n de 24.405.265 nu<span class=\"_ _1\"></span>evas acciones de 0,<span class=\"_ _1\"></span>10 euros de <span class=\"_ _1\"></span>valor nominal </span><span style=\"display:inherit;clear:left;\">m\u00e1s una prima de emisi\u00f3n de 6,05 euros por acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>31 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023, <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _e\"> </span>autorizado <span class=\"_\"> </span>t<span class=\"_ _1\"></span>otal <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acciones <span class=\"_\"> </span>ordin<span class=\"_ _1\"></span>arias <span class=\"_ _e\"> </span>es <span class=\"_\"> </span>de <span class=\"_\"> </span>80.301.<span class=\"_ _1\"></span>265 <span class=\"_ _e\"> </span>acciones </span><span style=\"display:inherit;clear:left;\">(55.896.000 <span class=\"_ _8\"> </span>acciones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>20<span class=\"_ _0\"></span>22) <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0,10 <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>acci\u00f3n. <span class=\"_ _8\"></span>Todas <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _1\"></span>totalmente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esembolsadas <span class=\"_ _b\"></span>y con <span class=\"_ _b\"></span>los mismos <span class=\"_ _b\"></span>derechos pol\u00edticos <span class=\"_ _b\"></span>y econ<span class=\"_ _0\"></span>\u00f3micos. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>existen<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">restricciones para la libre transmisibilidad de las acciones. </span><span style=\"display:inherit;clear:left;\">El movimiento del ep\u00edgrafe acciones propias durante los ejercicio<span class=\"_ _0\"></span>s <span class=\"ls8\">202</span>3 <span class=\"ls16\">y <span class=\"ls8\">202</span></span>2 ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de </span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">euros </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al inicio del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          72.910  </span><span style=\"display:inherit;clear:left;\">              2.250.434<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             73.269<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Aumentos/Co<span class=\"_ _1\"></span>mpras </span><span style=\"display:inherit;clear:left;\">            3.651.826<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          34.215  </span><span style=\"display:inherit;clear:left;\">              4.464.816<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             34.205<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Disminuciones/ <span class=\"_ _1\"></span>Ventas </span><span style=\"display:inherit;clear:left;\">         (3.646.164<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">       (33.292) </span><span style=\"display:inherit;clear:left;\">            (4.501.278)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (34.565)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al cierre del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.219.634<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         73.833 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            72.9<span class=\"ls5\">09</span>  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _8\"> </span>representan <span class=\"_ _d\"> </span><span class=\"lsf\">el<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span>2,76<span class=\"ls21\">% <span class=\"_ _d\"> </span></span>del <span class=\"_ _d\"> </span>capital <span class=\"_ _8\"></span>social <span class=\"_ _d\"> </span>(2022:3,96%) <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>y totalizan <span class=\"_ _0\"></span><span class=\"ls8\">2.</span>219.634 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>(2022: 2.213.972<span class=\"_ _0\"></span> acciones) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>un p<span class=\"_ _0\"></span>recio medio <span class=\"_ _0\"></span>ponderado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">33,26 euros por acci\u00f3n (2022<span class=\"ls17\">: </span>32<span class=\"_ _0\"></span>,93 euros por acci\u00f3n). </span><span style=\"display:inherit;clear:left;\">La totalidad <span class=\"_ _0\"></span>de las a<span class=\"_ _0\"></span>cciones de T\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. est\u00e1n <span class=\"_ _0\"></span>admitidas a <span class=\"_ _0\"></span>cotizaci\u00f3n desde el <span class=\"_ _0\"></span>d\u00eda 21 <span class=\"_ _0\"></span>de junio <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">2006 en las cuatro Bolsas Oficiales espa\u00f1olas, cotizan en el Mercado <span class=\"_ _0\"></span>Continuo.  </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>8,35 <span class=\"_ _7\"></span>euros/acci\u00f3n, <span class=\"_ _7\"></span>mientras <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">media del a\u00f1o fue de 9,14 euros/acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El capital social de T\u00e9cnicas Reunidas, S.A. est\u00e1 representado de la siguiente forma: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">Accionista </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n* </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Aragonesas Promo<span class=\"_ _1\"></span>ci\u00f3n de Obra<span class=\"_ _1\"></span>s y Construc<span class=\"_ _1\"></span>ciones, S.L.U. </span><span style=\"display:inherit;clear:left;\">5,17% </span><span style=\"display:inherit;clear:left;\">5,10% </span><span style=\"display:inherit;clear:left;\">Araltec Corpor<span class=\"_ _1\"></span>aci\u00f3n, S.L.U. </span><span style=\"display:inherit;clear:left;\">32,39% </span><span style=\"display:inherit;clear:left;\">31,99% </span><span style=\"display:inherit;clear:left;\">Franklin Temple<span class=\"_ _1\"></span>ton Investmen<span class=\"_ _1\"></span>t Manage<span class=\"_ _1\"></span>ment Ltd </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Francisco Garc\u00eda<span class=\"_ _1\"></span> Param\u00e9s </span><span style=\"display:inherit;clear:left;\">5,26% </span><span style=\"display:inherit;clear:left;\">5,15% </span><span style=\"display:inherit;clear:left;\">\u00c1lvaro Guzm\u00e1n de L\u00e1<span class=\"_ _b\"></span>zaro Mateos </span><span style=\"display:inherit;clear:left;\">5,97% </span><span style=\"display:inherit;clear:left;\">5,04% </span><span style=\"display:inherit;clear:left;\">Ariel Investment<span class=\"_ _1\"></span>s. L.L.C. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,01% </span><span style=\"display:inherit;clear:left;\">Cobas Selecci\u00f3n F<span class=\"_ _1\"></span>.I. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Resto de accioni<span class=\"_ _1\"></span>stas (inclu<span class=\"_ _1\"></span>yendo capital flo<span class=\"_ _1\"></span>tante) </span><span style=\"display:inherit;clear:left;\">48,45% </span><span style=\"display:inherit;clear:left;\">39,75% </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,76% </span><span style=\"display:inherit;clear:left;\">3,96% </span><span style=\"display:inherit;clear:left;\">TOTAL </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">* <span class=\"_ _7\"></span>Participaci\u00f3n <span class=\"_ _6\"></span>extra\u00edda <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>libro <span class=\"_ _7\"></span>regi<span class=\"_ _0\"></span>stro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>accionistas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad.<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Estos <span class=\"_ _7\"></span>porcentajes <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>coinciden <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">disponibles en <span class=\"_ _0\"></span>la p\u00e1gina <span class=\"_ _0\"></span>web de la <span class=\"_ _0\"></span>Comisi\u00f3n Nacional del <span class=\"_ _0\"></span>Mercado de Valores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad ya que<span class=\"_ _0\"></span> algunos de </span><span style=\"display:inherit;clear:left;\">los accionistas <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _1\"></span>no han <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cisado ac<span class=\"_ _1\"></span>tualizar su <span class=\"_ _b\"></span>participaci\u00f3n debido a<span class=\"_ _1\"></span> que n<span class=\"_ _1\"></span>o han r<span class=\"_ _1\"></span>ebasado <span class=\"_ _1\"></span>al<span class=\"_ _7\"></span>guno <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">los umbrales de notificaci\u00f3n fijados en la normativa aplicable. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>municaci\u00f3n <span class=\"_ _0\"></span>remitida <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>CNMV <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>12 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2017, <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>se\u00f1or <span class=\"_ _7\"></span>D. <span class=\"_ _0\"></span>Jos\u00e9 <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>lad\u00f3 <span class=\"_ _0\"></span>Fern\u00e1ndez<span class=\"_ _7\"></span>-Urrutia </span><span style=\"display:inherit;clear:left;\">era <span class=\"_ _e\"> </span>titular <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _e\"> </span>directa, <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>indirecta <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>trav\u00e9s <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _e\"> </span>Araltec <span class=\"_ _d\"> </span>Corpo<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _e\"> </span>S.L.U. <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">Aragonesas <span class=\"_ _0\"></span>Promoci\u00f3n de <span class=\"_ _0\"></span>Obras y <span class=\"_ _0\"></span>Construcciones S.L.U., <span class=\"_ _0\"></span>en T<span class=\"_ _0\"></span>\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tras la <span class=\"_ _0\"></span>ampliaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">capital se sit\u00faa en el 37,63%.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>J<span class=\"_ _0\"></span>unta <span class=\"_ _6\"></span>General <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fecha <span class=\"_ _8\"></span>25 <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>2020 <span class=\"_ _6\"></span>au<span class=\"_ _0\"></span>torizar <span class=\"_ _6\"></span>al </span><span style=\"display:inherit;clear:left;\">Consejo de<span class=\"_ _0\"></span> Administraci\u00f3n la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>acciones propias hasta <span class=\"_ _0\"></span>el n\u00famero <span class=\"_ _0\"></span>m\u00e1ximo establecido <span class=\"_ _0\"></span>por Ley, <span class=\"_ _0\"></span>a un </span><span style=\"display:inherit;clear:left;\">precio que no podr\u00e1 ser superior ni infe<span class=\"_ _0\"></span>rior en un 5 % del que resulte de la cotizaci\u00f3n media ponderada del d\u00eda en </span><span style=\"display:inherit;clear:left;\">que se efect\u00fae la compra (o<span class=\"_ _0\"></span> precios m\u00ednimo y m\u00e1ximo permitidos por la Ley en cada momento) y<span class=\"_ _0\"></span> con un volumen </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>15 <span class=\"_ _7\"></span>% <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>romedio <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _7\"></span>negociado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">\u00f3rdenes <span class=\"_ _1\"></span>del m<span class=\"_ _1\"></span>ercado r<span class=\"_ _1\"></span>egulado <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ultilateral <span class=\"_ _b\"></span>de negociaci\u00f3n <span class=\"_ _b\"></span>espa\u00f1ol en <span class=\"_ _b\"></span>las treinta <span class=\"_ _b\"></span>sesiones anteriores.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante suscribi\u00f3 <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>liquidez con <span class=\"_ _0\"></span>Santander <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Bolsa, Sociedad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Valores, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>marco <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>Bolsas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Valores <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>finalidad <span class=\"_ _7\"></span>perseguida <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>favorecer <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">liquidez de las transacciones. El co<span class=\"_ _0\"></span>ntrato con vigencia de un a\u00f1o s<span class=\"_ _0\"></span>e renov\u00f3 el 10 de julio de 2017 de acuerdo a la </span><span style=\"display:inherit;clear:left;\">Circular <span class=\"_ _7\"></span>1/2017 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>CNMV <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril, <span class=\"_ _7\"></span>extendi\u00e9ndose, <span class=\"_ _7\"></span>t\u00e1citamente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">julio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>2019<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _6\"></span>firmado <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ovaci\u00f3n <span class=\"_ _7\"></span>modificativa <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2020. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>n\u00fame<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>acciones </span><span style=\"display:inherit;clear:left;\">destinadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lores a<span class=\"_ _0\"></span>sociada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>74.500 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>destinado a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\">de efectivo asociada al contrato es de 2.537 miles de euros.</span><span style=\"display:inherit;clear:left;\">16.<span class=\"ls0\"> <span class=\"_ _f\"> </span>O<span class=\"_ _0\"></span>tras reservas </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\"> Reserva legal  </span><span style=\"display:inherit;clear:left;\">                    1.137<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.137 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Reserva de <span class=\"_ _1\"></span>capitalizaci\u00f3n  </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">             3.056 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1.137 </span><span style=\"display:inherit;clear:left;\">             4.193 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">16.1.<span class=\"ls0\"> Reserva Legal </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span><span class=\"ls0\">Reserva <span class=\"_ _0\"></span>Legal<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>distribuible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nistas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>utilizada <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>cubrir, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner </span></span><span style=\"display:inherit;clear:left;\">otras re<span class=\"_ _1\"></span>servas di<span class=\"_ _1\"></span>sponibles, e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>deudor <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de resultados. T<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>determinadas <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _b\"></span>se </span><span style=\"display:inherit;clear:left;\">podr\u00e1 destinar a incrementar el capital social. </span><span style=\"display:inherit;clear:left;\">16.2.<span class=\"ls0\"> Reserva de capitalizaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>Reserva <span class=\"_ _b\"></span>de Capitalizaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _1\"></span>25 <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>Ley <span class=\"_ _1\"></span>27/2014 <span class=\"_ _b\"></span>del I<span class=\"_ _1\"></span>mpuesto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Sociedades.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>trata <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>reserva <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>disponible <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a\u00f1os de <span class=\"_ _16\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _1\"></span>establecidas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>dicho <span class=\"_ _1\"></span>art\u00edculo. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>2023 <span class=\"_ _d\"> </span>esta <span class=\"_ _e\"> </span>reserva <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>reclasificado <span class=\"_ _e\"> </span>a<span class=\"ff7\">l<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>\u201cGanancias <span class=\"_ _d\"> </span>acumuladas\u201d, <span class=\"_ _e\"> </span></span><span class=\"ls8\">al</span> <span class=\"_ _e\"> </span>haber<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">transcurrido el per\u00edodo exigido para mantenerla como reserva indisponible.</span><span style=\"display:inherit;clear:left;\">17.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Diferenc<span class=\"_ _0\"></span>ia acumulada de <span class=\"_ _0\"></span>conversi\u00f3n<span class=\"_ _0\"></span><span class=\"fs3\">  </span></span></span><span style=\"display:inherit;clear:left;\">El movimiento de las diferencias de conversi\u00f3n en los ejercicios 2023 y 2022 es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                (96.07<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                  19.906<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ajuste aplicaci\u00f3n N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                    4.281<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                (71.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                    9.063<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2023 </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">El desglose de la diferencia acumulada de conversi\u00f3n por sociedades / subgrupos al cierre de los ejercicios <span class=\"ls8\">202</span>3 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">2022 es el siguiente: </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Sociedad o sub<span class=\"_ _1\"></span>grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">                    5.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             7.607 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Abu Dabi<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                   2.743<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          (1.554)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Austra<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (2.284<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (2.434)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Ankara<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">832 </span> </span><span style=\"display:inherit;clear:left;\">Sucursal Kuwai<span class=\"_ _1\"></span>t </span><span style=\"display:inherit;clear:left;\">                   5.398<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          11.230  </span><span style=\"display:inherit;clear:left;\">Sucursal Arge<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (4.884<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (4.827)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Polonia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   3.755<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            2.740  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">528</span>  </span><span style=\"display:inherit;clear:left;\">            1.620  </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s RUP Insaa<span class=\"_ _1\"></span>t (Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">                (13.44<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">           (9.987)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC (Boli<span class=\"_ _1\"></span>via) </span><span style=\"display:inherit;clear:left;\">                  (4.747<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (4.850)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 (Cana<span class=\"_ _b\"></span>d\u00e1) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         (15.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi (Turqu\u00eda)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                (35.07<span class=\"_ _1\"></span>6) </span><span style=\"display:inherit;clear:left;\">         (34.388)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia (Ara<span class=\"_ _1\"></span>bia Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">                  (7.948<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (9.662)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. (Arab<span class=\"_ _b\"></span>ia S<span class=\"_ _0\"></span>aud\u00ed) </span><span style=\"display:inherit;clear:left;\">                    3.127<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.993 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Limitada<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>(Chile) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(603)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(40)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Per\u00fa de Talar<span class=\"_ _b\"></span>a (Per\u00fa) </span><span style=\"display:inherit;clear:left;\">                (15.77<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">         (15.505)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  94  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">159 </span> </span><span style=\"display:inherit;clear:left;\">Treunidas M\u00fchendi<span class=\"_ _1\"></span>slik ve \u0130n<span class=\"_ _1\"></span>saat A.S (Turq<span class=\"_ _1\"></span>u\u00eda)<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                  (1.801<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (1.357)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Bapco (Bahrein)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">717 </span> </span><span style=\"display:inherit;clear:left;\">             2.636 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                    4.704<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.638 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duqum)(Om\u00e1n<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(699)</span> </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(193)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00e9jico (M\u00e9ji<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">                    2.560<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.050 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s PIC (Per\u00fa)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">49 </span> </span><span style=\"display:inherit;clear:left;\">Otros  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">76</span>3  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">599 </span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">         (71.885)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _b\"></span>2023 <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>liquidado <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sociedad TR <span class=\"_ _b\"></span>Canad\u00e1 <span class=\"_ _1\"></span>Inc <span class=\"_ _b\"></span>registr\u00e1ndose la<span class=\"_ _1\"></span> diferencia <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _1\"></span>generada </span><span style=\"display:inherit;clear:left;\">hasta la fecha como una diferencia de cambio en la cuenta de p\u00e9rdidas y ganancias (ver nota 25)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__136-1": {
   "value": "<span style=\"display:inherit;clear:left;\">15.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Capit<span class=\"_ _0\"></span>al social, Prima d<span class=\"_ _0\"></span>e emisi\u00f3n y Accione<span class=\"_ _0\"></span>s propias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Prima de </span><span style=\"display:inherit;clear:left;\">Capital social </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">emisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                 5.590<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                (73.26<span class=\"_ _1\"></span>9) </span><span style=\"display:inherit;clear:left;\">           (58.988)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                5.590 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (72.909)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (58.628)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ampliaci\u00f3n de capi<span class=\"_ _1\"></span>tal </span><span style=\"display:inherit;clear:left;\">                 2.440<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         147.652 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">          150.092  </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                 8.030<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         156.343 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (73.833)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">            90.540  </span><span style=\"display:inherit;clear:left;\">Con fecha 05 de mayo de 2023 qued\u00f3 inscrita en el Registro Mercantil la <span class=\"_ _0\"></span>ampliaci\u00f3n de capital llevada a cabo por </span><span style=\"display:inherit;clear:left;\">la Sociedad Dominante, cons<span class=\"_ _1\"></span>istente en la <span class=\"_ _1\"></span>emisi\u00f3n de 24.405.265 nu<span class=\"_ _1\"></span>evas acciones de 0,<span class=\"_ _1\"></span>10 euros de <span class=\"_ _1\"></span>valor nominal </span><span style=\"display:inherit;clear:left;\">m\u00e1s una prima de emisi\u00f3n de 6,05 euros por acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>31 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023, <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _e\"> </span>autorizado <span class=\"_\"> </span>t<span class=\"_ _1\"></span>otal <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acciones <span class=\"_\"> </span>ordin<span class=\"_ _1\"></span>arias <span class=\"_ _e\"> </span>es <span class=\"_\"> </span>de <span class=\"_\"> </span>80.301.<span class=\"_ _1\"></span>265 <span class=\"_ _e\"> </span>acciones </span><span style=\"display:inherit;clear:left;\">(55.896.000 <span class=\"_ _8\"> </span>acciones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>20<span class=\"_ _0\"></span>22) <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0,10 <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>acci\u00f3n. <span class=\"_ _8\"></span>Todas <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _1\"></span>totalmente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esembolsadas <span class=\"_ _b\"></span>y con <span class=\"_ _b\"></span>los mismos <span class=\"_ _b\"></span>derechos pol\u00edticos <span class=\"_ _b\"></span>y econ<span class=\"_ _0\"></span>\u00f3micos. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>existen<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">restricciones para la libre transmisibilidad de las acciones. </span><span style=\"display:inherit;clear:left;\">El movimiento del ep\u00edgrafe acciones propias durante los ejercicio<span class=\"_ _0\"></span>s <span class=\"ls8\">202</span>3 <span class=\"ls16\">y <span class=\"ls8\">202</span></span>2 ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de </span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">euros </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al inicio del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          72.910  </span><span style=\"display:inherit;clear:left;\">              2.250.434<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             73.269<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Aumentos/Co<span class=\"_ _1\"></span>mpras </span><span style=\"display:inherit;clear:left;\">            3.651.826<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          34.215  </span><span style=\"display:inherit;clear:left;\">              4.464.816<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             34.205<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Disminuciones/ <span class=\"_ _1\"></span>Ventas </span><span style=\"display:inherit;clear:left;\">         (3.646.164<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">       (33.292) </span><span style=\"display:inherit;clear:left;\">            (4.501.278)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (34.565)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al cierre del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.219.634<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         73.833 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            72.9<span class=\"ls5\">09</span>  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _8\"> </span>representan <span class=\"_ _d\"> </span><span class=\"lsf\">el<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span>2,76<span class=\"ls21\">% <span class=\"_ _d\"> </span></span>del <span class=\"_ _d\"> </span>capital <span class=\"_ _8\"></span>social <span class=\"_ _d\"> </span>(2022:3,96%) <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>y totalizan <span class=\"_ _0\"></span><span class=\"ls8\">2.</span>219.634 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>(2022: 2.213.972<span class=\"_ _0\"></span> acciones) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>un p<span class=\"_ _0\"></span>recio medio <span class=\"_ _0\"></span>ponderado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">33,26 euros por acci\u00f3n (2022<span class=\"ls17\">: </span>32<span class=\"_ _0\"></span>,93 euros por acci\u00f3n). </span><span style=\"display:inherit;clear:left;\">La totalidad <span class=\"_ _0\"></span>de las a<span class=\"_ _0\"></span>cciones de T\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. est\u00e1n <span class=\"_ _0\"></span>admitidas a <span class=\"_ _0\"></span>cotizaci\u00f3n desde el <span class=\"_ _0\"></span>d\u00eda 21 <span class=\"_ _0\"></span>de junio <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">2006 en las cuatro Bolsas Oficiales espa\u00f1olas, cotizan en el Mercado <span class=\"_ _0\"></span>Continuo.  </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>8,35 <span class=\"_ _7\"></span>euros/acci\u00f3n, <span class=\"_ _7\"></span>mientras <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">media del a\u00f1o fue de 9,14 euros/acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El capital social de T\u00e9cnicas Reunidas, S.A. est\u00e1 representado de la siguiente forma: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">Accionista </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n* </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Aragonesas Promo<span class=\"_ _1\"></span>ci\u00f3n de Obra<span class=\"_ _1\"></span>s y Construc<span class=\"_ _1\"></span>ciones, S.L.U. </span><span style=\"display:inherit;clear:left;\">5,17% </span><span style=\"display:inherit;clear:left;\">5,10% </span><span style=\"display:inherit;clear:left;\">Araltec Corpor<span class=\"_ _1\"></span>aci\u00f3n, S.L.U. </span><span style=\"display:inherit;clear:left;\">32,39% </span><span style=\"display:inherit;clear:left;\">31,99% </span><span style=\"display:inherit;clear:left;\">Franklin Temple<span class=\"_ _1\"></span>ton Investmen<span class=\"_ _1\"></span>t Manage<span class=\"_ _1\"></span>ment Ltd </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Francisco Garc\u00eda<span class=\"_ _1\"></span> Param\u00e9s </span><span style=\"display:inherit;clear:left;\">5,26% </span><span style=\"display:inherit;clear:left;\">5,15% </span><span style=\"display:inherit;clear:left;\">\u00c1lvaro Guzm\u00e1n de L\u00e1<span class=\"_ _b\"></span>zaro Mateos </span><span style=\"display:inherit;clear:left;\">5,97% </span><span style=\"display:inherit;clear:left;\">5,04% </span><span style=\"display:inherit;clear:left;\">Ariel Investment<span class=\"_ _1\"></span>s. L.L.C. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,01% </span><span style=\"display:inherit;clear:left;\">Cobas Selecci\u00f3n F<span class=\"_ _1\"></span>.I. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Resto de accioni<span class=\"_ _1\"></span>stas (inclu<span class=\"_ _1\"></span>yendo capital flo<span class=\"_ _1\"></span>tante) </span><span style=\"display:inherit;clear:left;\">48,45% </span><span style=\"display:inherit;clear:left;\">39,75% </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,76% </span><span style=\"display:inherit;clear:left;\">3,96% </span><span style=\"display:inherit;clear:left;\">TOTAL </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">* <span class=\"_ _7\"></span>Participaci\u00f3n <span class=\"_ _6\"></span>extra\u00edda <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>libro <span class=\"_ _7\"></span>regi<span class=\"_ _0\"></span>stro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>accionistas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad.<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Estos <span class=\"_ _7\"></span>porcentajes <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>coinciden <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">disponibles en <span class=\"_ _0\"></span>la p\u00e1gina <span class=\"_ _0\"></span>web de la <span class=\"_ _0\"></span>Comisi\u00f3n Nacional del <span class=\"_ _0\"></span>Mercado de Valores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad ya que<span class=\"_ _0\"></span> algunos de </span><span style=\"display:inherit;clear:left;\">los accionistas <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _1\"></span>no han <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cisado ac<span class=\"_ _1\"></span>tualizar su <span class=\"_ _b\"></span>participaci\u00f3n debido a<span class=\"_ _1\"></span> que n<span class=\"_ _1\"></span>o han r<span class=\"_ _1\"></span>ebasado <span class=\"_ _1\"></span>al<span class=\"_ _7\"></span>guno <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">los umbrales de notificaci\u00f3n fijados en la normativa aplicable. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>municaci\u00f3n <span class=\"_ _0\"></span>remitida <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>CNMV <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>12 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2017, <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>se\u00f1or <span class=\"_ _7\"></span>D. <span class=\"_ _0\"></span>Jos\u00e9 <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>lad\u00f3 <span class=\"_ _0\"></span>Fern\u00e1ndez<span class=\"_ _7\"></span>-Urrutia </span><span style=\"display:inherit;clear:left;\">era <span class=\"_ _e\"> </span>titular <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _e\"> </span>directa, <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>indirecta <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>trav\u00e9s <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _e\"> </span>Araltec <span class=\"_ _d\"> </span>Corpo<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _e\"> </span>S.L.U. <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">Aragonesas <span class=\"_ _0\"></span>Promoci\u00f3n de <span class=\"_ _0\"></span>Obras y <span class=\"_ _0\"></span>Construcciones S.L.U., <span class=\"_ _0\"></span>en T<span class=\"_ _0\"></span>\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tras la <span class=\"_ _0\"></span>ampliaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">capital se sit\u00faa en el 37,63%.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>J<span class=\"_ _0\"></span>unta <span class=\"_ _6\"></span>General <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fecha <span class=\"_ _8\"></span>25 <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>2020 <span class=\"_ _6\"></span>au<span class=\"_ _0\"></span>torizar <span class=\"_ _6\"></span>al </span><span style=\"display:inherit;clear:left;\">Consejo de<span class=\"_ _0\"></span> Administraci\u00f3n la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>acciones propias hasta <span class=\"_ _0\"></span>el n\u00famero <span class=\"_ _0\"></span>m\u00e1ximo establecido <span class=\"_ _0\"></span>por Ley, <span class=\"_ _0\"></span>a un </span><span style=\"display:inherit;clear:left;\">precio que no podr\u00e1 ser superior ni infe<span class=\"_ _0\"></span>rior en un 5 % del que resulte de la cotizaci\u00f3n media ponderada del d\u00eda en </span><span style=\"display:inherit;clear:left;\">que se efect\u00fae la compra (o<span class=\"_ _0\"></span> precios m\u00ednimo y m\u00e1ximo permitidos por la Ley en cada momento) y<span class=\"_ _0\"></span> con un volumen </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>15 <span class=\"_ _7\"></span>% <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>romedio <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _7\"></span>negociado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">\u00f3rdenes <span class=\"_ _1\"></span>del m<span class=\"_ _1\"></span>ercado r<span class=\"_ _1\"></span>egulado <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ultilateral <span class=\"_ _b\"></span>de negociaci\u00f3n <span class=\"_ _b\"></span>espa\u00f1ol en <span class=\"_ _b\"></span>las treinta <span class=\"_ _b\"></span>sesiones anteriores.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante suscribi\u00f3 <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>liquidez con <span class=\"_ _0\"></span>Santander <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Bolsa, Sociedad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Valores, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>marco <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>Bolsas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Valores <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>finalidad <span class=\"_ _7\"></span>perseguida <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>favorecer <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">liquidez de las transacciones. El co<span class=\"_ _0\"></span>ntrato con vigencia de un a\u00f1o s<span class=\"_ _0\"></span>e renov\u00f3 el 10 de julio de 2017 de acuerdo a la </span><span style=\"display:inherit;clear:left;\">Circular <span class=\"_ _7\"></span>1/2017 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>CNMV <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril, <span class=\"_ _7\"></span>extendi\u00e9ndose, <span class=\"_ _7\"></span>t\u00e1citamente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">julio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>2019<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _6\"></span>firmado <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ovaci\u00f3n <span class=\"_ _7\"></span>modificativa <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2020. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>n\u00fame<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>acciones </span><span style=\"display:inherit;clear:left;\">destinadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lores a<span class=\"_ _0\"></span>sociada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>74.500 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>destinado a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\">de efectivo asociada al contrato es de 2.537 miles de euros.</span><span style=\"display:inherit;clear:left;\">16.<span class=\"ls0\"> <span class=\"_ _f\"> </span>O<span class=\"_ _0\"></span>tras reservas </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\"> Reserva legal  </span><span style=\"display:inherit;clear:left;\">                    1.137<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.137 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Reserva de <span class=\"_ _1\"></span>capitalizaci\u00f3n  </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">             3.056 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1.137 </span><span style=\"display:inherit;clear:left;\">             4.193 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">16.1.<span class=\"ls0\"> Reserva Legal </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span><span class=\"ls0\">Reserva <span class=\"_ _0\"></span>Legal<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>distribuible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nistas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>utilizada <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>cubrir, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner </span></span><span style=\"display:inherit;clear:left;\">otras re<span class=\"_ _1\"></span>servas di<span class=\"_ _1\"></span>sponibles, e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>deudor <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de resultados. T<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>determinadas <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _b\"></span>se </span><span style=\"display:inherit;clear:left;\">podr\u00e1 destinar a incrementar el capital social. </span><span style=\"display:inherit;clear:left;\">16.2.<span class=\"ls0\"> Reserva de capitalizaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>Reserva <span class=\"_ _b\"></span>de Capitalizaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _1\"></span>25 <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>Ley <span class=\"_ _1\"></span>27/2014 <span class=\"_ _b\"></span>del I<span class=\"_ _1\"></span>mpuesto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Sociedades.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>trata <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>reserva <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>disponible <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a\u00f1os de <span class=\"_ _16\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _1\"></span>establecidas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>dicho <span class=\"_ _1\"></span>art\u00edculo. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>2023 <span class=\"_ _d\"> </span>esta <span class=\"_ _e\"> </span>reserva <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>reclasificado <span class=\"_ _e\"> </span>a<span class=\"ff7\">l<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>\u201cGanancias <span class=\"_ _d\"> </span>acumuladas\u201d, <span class=\"_ _e\"> </span></span><span class=\"ls8\">al</span> <span class=\"_ _e\"> </span>haber<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">transcurrido el per\u00edodo exigido para mantenerla como reserva indisponible.</span><span style=\"display:inherit;clear:left;\">17.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Diferenc<span class=\"_ _0\"></span>ia acumulada de <span class=\"_ _0\"></span>conversi\u00f3n<span class=\"_ _0\"></span><span class=\"fs3\">  </span></span></span><span style=\"display:inherit;clear:left;\">El movimiento de las diferencias de conversi\u00f3n en los ejercicios 2023 y 2022 es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                (96.07<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                  19.906<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ajuste aplicaci\u00f3n N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                    4.281<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                (71.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                    9.063<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2023 </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">El desglose de la diferencia acumulada de conversi\u00f3n por sociedades / subgrupos al cierre de los ejercicios <span class=\"ls8\">202</span>3 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">2022 es el siguiente: </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Sociedad o sub<span class=\"_ _1\"></span>grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">                    5.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             7.607 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Abu Dabi<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                   2.743<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          (1.554)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Austra<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (2.284<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (2.434)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Ankara<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">832 </span> </span><span style=\"display:inherit;clear:left;\">Sucursal Kuwai<span class=\"_ _1\"></span>t </span><span style=\"display:inherit;clear:left;\">                   5.398<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          11.230  </span><span style=\"display:inherit;clear:left;\">Sucursal Arge<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (4.884<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (4.827)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Polonia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   3.755<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            2.740  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">528</span>  </span><span style=\"display:inherit;clear:left;\">            1.620  </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s RUP Insaa<span class=\"_ _1\"></span>t (Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">                (13.44<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">           (9.987)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC (Boli<span class=\"_ _1\"></span>via) </span><span style=\"display:inherit;clear:left;\">                  (4.747<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (4.850)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 (Cana<span class=\"_ _b\"></span>d\u00e1) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         (15.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi (Turqu\u00eda)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                (35.07<span class=\"_ _1\"></span>6) </span><span style=\"display:inherit;clear:left;\">         (34.388)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia (Ara<span class=\"_ _1\"></span>bia Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">                  (7.948<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (9.662)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. (Arab<span class=\"_ _b\"></span>ia S<span class=\"_ _0\"></span>aud\u00ed) </span><span style=\"display:inherit;clear:left;\">                    3.127<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.993 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Limitada<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>(Chile) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(603)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(40)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Per\u00fa de Talar<span class=\"_ _b\"></span>a (Per\u00fa) </span><span style=\"display:inherit;clear:left;\">                (15.77<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">         (15.505)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  94  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">159 </span> </span><span style=\"display:inherit;clear:left;\">Treunidas M\u00fchendi<span class=\"_ _1\"></span>slik ve \u0130n<span class=\"_ _1\"></span>saat A.S (Turq<span class=\"_ _1\"></span>u\u00eda)<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                  (1.801<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (1.357)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Bapco (Bahrein)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">717 </span> </span><span style=\"display:inherit;clear:left;\">             2.636 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                    4.704<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.638 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duqum)(Om\u00e1n<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(699)</span> </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(193)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00e9jico (M\u00e9ji<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">                    2.560<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.050 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s PIC (Per\u00fa)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">49 </span> </span><span style=\"display:inherit;clear:left;\">Otros  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">76</span>3  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">599 </span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">         (71.885)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _b\"></span>2023 <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>liquidado <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sociedad TR <span class=\"_ _b\"></span>Canad\u00e1 <span class=\"_ _1\"></span>Inc <span class=\"_ _b\"></span>registr\u00e1ndose la<span class=\"_ _1\"></span> diferencia <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _1\"></span>generada </span><span style=\"display:inherit;clear:left;\">hasta la fecha como una diferencia de cambio en la cuenta de p\u00e9rdidas y ganancias (ver nota 25)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__133-1": {
   "value": "<span style=\"display:inherit;clear:left;\">15.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Capit<span class=\"_ _0\"></span>al social, Prima d<span class=\"_ _0\"></span>e emisi\u00f3n y Accione<span class=\"_ _0\"></span>s propias<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Prima de </span><span style=\"display:inherit;clear:left;\">Capital social </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">emisi\u00f3n </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                 5.590<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                (73.26<span class=\"_ _1\"></span>9) </span><span style=\"display:inherit;clear:left;\">           (58.988)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">360 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                5.590 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             8.691 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (72.909)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (58.628)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ampliaci\u00f3n de capi<span class=\"_ _1\"></span>tal </span><span style=\"display:inherit;clear:left;\">                 2.440<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         147.652 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">          150.092  </span><span style=\"display:inherit;clear:left;\">Otros movimien<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">                       - <span class=\"_ _1\"></span> <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  -  <span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(924)</span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                 8.030<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         156.343 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 (73.833)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">            90.540  </span><span style=\"display:inherit;clear:left;\">Con fecha 05 de mayo de 2023 qued\u00f3 inscrita en el Registro Mercantil la <span class=\"_ _0\"></span>ampliaci\u00f3n de capital llevada a cabo por </span><span style=\"display:inherit;clear:left;\">la Sociedad Dominante, cons<span class=\"_ _1\"></span>istente en la <span class=\"_ _1\"></span>emisi\u00f3n de 24.405.265 nu<span class=\"_ _1\"></span>evas acciones de 0,<span class=\"_ _1\"></span>10 euros de <span class=\"_ _1\"></span>valor nominal </span><span style=\"display:inherit;clear:left;\">m\u00e1s una prima de emisi\u00f3n de 6,05 euros por acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _e\"> </span>31 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023, <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _e\"> </span>autorizado <span class=\"_\"> </span>t<span class=\"_ _1\"></span>otal <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acciones <span class=\"_\"> </span>ordin<span class=\"_ _1\"></span>arias <span class=\"_ _e\"> </span>es <span class=\"_\"> </span>de <span class=\"_\"> </span>80.301.<span class=\"_ _1\"></span>265 <span class=\"_ _e\"> </span>acciones </span><span style=\"display:inherit;clear:left;\">(55.896.000 <span class=\"_ _8\"> </span>acciones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>20<span class=\"_ _0\"></span>22) <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0,10 <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>por <span class=\"_ _d\"> </span>acci\u00f3n. <span class=\"_ _8\"></span>Todas <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _1\"></span>totalmente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esembolsadas <span class=\"_ _b\"></span>y con <span class=\"_ _b\"></span>los mismos <span class=\"_ _b\"></span>derechos pol\u00edticos <span class=\"_ _b\"></span>y econ<span class=\"_ _0\"></span>\u00f3micos. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>existen<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">restricciones para la libre transmisibilidad de las acciones. </span><span style=\"display:inherit;clear:left;\">El movimiento del ep\u00edgrafe acciones propias durante los ejercicio<span class=\"_ _0\"></span>s <span class=\"ls8\">202</span>3 <span class=\"ls16\">y <span class=\"ls8\">202</span></span>2 ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de </span><span style=\"display:inherit;clear:left;\">N\u00famero de </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">euros </span><span style=\"display:inherit;clear:left;\">acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al inicio del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          72.910  </span><span style=\"display:inherit;clear:left;\">              2.250.434<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             73.269<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Aumentos/Co<span class=\"_ _1\"></span>mpras </span><span style=\"display:inherit;clear:left;\">            3.651.826<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          34.215  </span><span style=\"display:inherit;clear:left;\">              4.464.816<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">             34.205<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Disminuciones/ <span class=\"_ _1\"></span>Ventas </span><span style=\"display:inherit;clear:left;\">         (3.646.164<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">       (33.292) </span><span style=\"display:inherit;clear:left;\">            (4.501.278)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">           (34.565)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Al cierre del ejer<span class=\"_ _1\"></span>cicio </span><span style=\"display:inherit;clear:left;\">           2.219.634<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">         73.833 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             2.213.972<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            72.9<span class=\"ls5\">09</span>  </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _d\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>31 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _8\"> </span>representan <span class=\"_ _d\"> </span><span class=\"lsf\">el<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span>2,76<span class=\"ls21\">% <span class=\"_ _d\"> </span></span>del <span class=\"_ _d\"> </span>capital <span class=\"_ _8\"></span>social <span class=\"_ _d\"> </span>(2022:3,96%) <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>la </span><span style=\"display:inherit;clear:left;\">Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>y totalizan <span class=\"_ _0\"></span><span class=\"ls8\">2.</span>219.634 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>(2022: 2.213.972<span class=\"_ _0\"></span> acciones) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>un p<span class=\"_ _0\"></span>recio medio <span class=\"_ _0\"></span>ponderado <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">33,26 euros por acci\u00f3n (2022<span class=\"ls17\">: </span>32<span class=\"_ _0\"></span>,93 euros por acci\u00f3n). </span><span style=\"display:inherit;clear:left;\">La totalidad <span class=\"_ _0\"></span>de las a<span class=\"_ _0\"></span>cciones de T\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. est\u00e1n <span class=\"_ _0\"></span>admitidas a <span class=\"_ _0\"></span>cotizaci\u00f3n desde el <span class=\"_ _0\"></span>d\u00eda 21 <span class=\"_ _0\"></span>de junio <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">2006 en las cuatro Bolsas Oficiales espa\u00f1olas, cotizan en el Mercado <span class=\"_ _0\"></span>Continuo.  </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>8,35 <span class=\"_ _7\"></span>euros/acci\u00f3n, <span class=\"_ _7\"></span>mientras <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n </span><span style=\"display:inherit;clear:left;\">media del a\u00f1o fue de 9,14 euros/acci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El capital social de T\u00e9cnicas Reunidas, S.A. est\u00e1 representado de la siguiente forma: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">%      </span><span style=\"display:inherit;clear:left;\">Accionista </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n* </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Aragonesas Promo<span class=\"_ _1\"></span>ci\u00f3n de Obra<span class=\"_ _1\"></span>s y Construc<span class=\"_ _1\"></span>ciones, S.L.U. </span><span style=\"display:inherit;clear:left;\">5,17% </span><span style=\"display:inherit;clear:left;\">5,10% </span><span style=\"display:inherit;clear:left;\">Araltec Corpor<span class=\"_ _1\"></span>aci\u00f3n, S.L.U. </span><span style=\"display:inherit;clear:left;\">32,39% </span><span style=\"display:inherit;clear:left;\">31,99% </span><span style=\"display:inherit;clear:left;\">Franklin Temple<span class=\"_ _1\"></span>ton Investmen<span class=\"_ _1\"></span>t Manage<span class=\"_ _1\"></span>ment Ltd </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Francisco Garc\u00eda<span class=\"_ _1\"></span> Param\u00e9s </span><span style=\"display:inherit;clear:left;\">5,26% </span><span style=\"display:inherit;clear:left;\">5,15% </span><span style=\"display:inherit;clear:left;\">\u00c1lvaro Guzm\u00e1n de L\u00e1<span class=\"_ _b\"></span>zaro Mateos </span><span style=\"display:inherit;clear:left;\">5,97% </span><span style=\"display:inherit;clear:left;\">5,04% </span><span style=\"display:inherit;clear:left;\">Ariel Investment<span class=\"_ _1\"></span>s. L.L.C. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,01% </span><span style=\"display:inherit;clear:left;\">Cobas Selecci\u00f3n F<span class=\"_ _1\"></span>.I. </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">3,00% </span><span style=\"display:inherit;clear:left;\">Resto de accioni<span class=\"_ _1\"></span>stas (inclu<span class=\"_ _1\"></span>yendo capital flo<span class=\"_ _1\"></span>tante) </span><span style=\"display:inherit;clear:left;\">48,45% </span><span style=\"display:inherit;clear:left;\">39,75% </span><span style=\"display:inherit;clear:left;\">Acciones propias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,76% </span><span style=\"display:inherit;clear:left;\">3,96% </span><span style=\"display:inherit;clear:left;\">TOTAL </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">100,00% </span><span style=\"display:inherit;clear:left;\">* <span class=\"_ _7\"></span>Participaci\u00f3n <span class=\"_ _6\"></span>extra\u00edda <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>libro <span class=\"_ _7\"></span>regi<span class=\"_ _0\"></span>stro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>accionistas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad.<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Estos <span class=\"_ _7\"></span>porcentajes <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>coinciden <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>los </span><span style=\"display:inherit;clear:left;\">disponibles en <span class=\"_ _0\"></span>la p\u00e1gina <span class=\"_ _0\"></span>web de la <span class=\"_ _0\"></span>Comisi\u00f3n Nacional del <span class=\"_ _0\"></span>Mercado de Valores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad ya que<span class=\"_ _0\"></span> algunos de </span><span style=\"display:inherit;clear:left;\">los accionistas <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _1\"></span>no han <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cisado ac<span class=\"_ _1\"></span>tualizar su <span class=\"_ _b\"></span>participaci\u00f3n debido a<span class=\"_ _1\"></span> que n<span class=\"_ _1\"></span>o han r<span class=\"_ _1\"></span>ebasado <span class=\"_ _1\"></span>al<span class=\"_ _7\"></span>guno <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">los umbrales de notificaci\u00f3n fijados en la normativa aplicable. </span><span style=\"display:inherit;clear:left;\">Seg\u00fan <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>municaci\u00f3n <span class=\"_ _0\"></span>remitida <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>CNMV <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>12 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2017, <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>se\u00f1or <span class=\"_ _7\"></span>D. <span class=\"_ _0\"></span>Jos\u00e9 <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>lad\u00f3 <span class=\"_ _0\"></span>Fern\u00e1ndez<span class=\"_ _7\"></span>-Urrutia </span><span style=\"display:inherit;clear:left;\">era <span class=\"_ _e\"> </span>titular <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _e\"> </span>directa, <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>indirecta <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>trav\u00e9s <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _e\"> </span>Araltec <span class=\"_ _d\"> </span>Corpo<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _e\"> </span>S.L.U. <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">Aragonesas <span class=\"_ _0\"></span>Promoci\u00f3n de <span class=\"_ _0\"></span>Obras y <span class=\"_ _0\"></span>Construcciones S.L.U., <span class=\"_ _0\"></span>en T<span class=\"_ _0\"></span>\u00e9cnicas <span class=\"_ _0\"></span>Reunidas, S.A. <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tras la <span class=\"_ _0\"></span>ampliaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">capital se sit\u00faa en el 37,63%.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _6\"></span>J<span class=\"_ _0\"></span>unta <span class=\"_ _6\"></span>General <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _6\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fecha <span class=\"_ _8\"></span>25 <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>2020 <span class=\"_ _6\"></span>au<span class=\"_ _0\"></span>torizar <span class=\"_ _6\"></span>al </span><span style=\"display:inherit;clear:left;\">Consejo de<span class=\"_ _0\"></span> Administraci\u00f3n la a<span class=\"_ _0\"></span>dquisici\u00f3n de <span class=\"_ _0\"></span>acciones propias hasta <span class=\"_ _0\"></span>el n\u00famero <span class=\"_ _0\"></span>m\u00e1ximo establecido <span class=\"_ _0\"></span>por Ley, <span class=\"_ _0\"></span>a un </span><span style=\"display:inherit;clear:left;\">precio que no podr\u00e1 ser superior ni infe<span class=\"_ _0\"></span>rior en un 5 % del que resulte de la cotizaci\u00f3n media ponderada del d\u00eda en </span><span style=\"display:inherit;clear:left;\">que se efect\u00fae la compra (o<span class=\"_ _0\"></span> precios m\u00ednimo y m\u00e1ximo permitidos por la Ley en cada momento) y<span class=\"_ _0\"></span> con un volumen </span><span style=\"display:inherit;clear:left;\">m\u00e1ximo <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>15 <span class=\"_ _7\"></span>% <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>romedio <span class=\"_ _7\"></span>diario <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _7\"></span>negociado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">\u00f3rdenes <span class=\"_ _1\"></span>del m<span class=\"_ _1\"></span>ercado r<span class=\"_ _1\"></span>egulado <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ultilateral <span class=\"_ _b\"></span>de negociaci\u00f3n <span class=\"_ _b\"></span>espa\u00f1ol en <span class=\"_ _b\"></span>las treinta <span class=\"_ _b\"></span>sesiones anteriores.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante suscribi\u00f3 <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>liquidez con <span class=\"_ _0\"></span>Santander <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Bolsa, Sociedad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Valores, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>marco <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>Bolsas <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Valores <span class=\"_ _7\"></span>espa\u00f1olas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>finalidad <span class=\"_ _7\"></span>perseguida <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>favorecer <span class=\"_ _7\"></span>la </span><span style=\"display:inherit;clear:left;\">liquidez de las transacciones. El co<span class=\"_ _0\"></span>ntrato con vigencia de un a\u00f1o s<span class=\"_ _0\"></span>e renov\u00f3 el 10 de julio de 2017 de acuerdo a la </span><span style=\"display:inherit;clear:left;\">Circular <span class=\"_ _7\"></span>1/2017 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>CNMV <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril, <span class=\"_ _7\"></span>extendi\u00e9ndose, <span class=\"_ _7\"></span>t\u00e1citamente, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _7\"></span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10 <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">julio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>2019<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _6\"></span>firmado <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ovaci\u00f3n <span class=\"_ _7\"></span>modificativa <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2020. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>n\u00fame<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>acciones </span><span style=\"display:inherit;clear:left;\">destinadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lores a<span class=\"_ _0\"></span>sociada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>74.500 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>destinado a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta </span><span style=\"display:inherit;clear:left;\">de efectivo asociada al contrato es de 2.537 miles de euros.</span><span style=\"display:inherit;clear:left;\">16.<span class=\"ls0\"> <span class=\"_ _f\"> </span>O<span class=\"_ _0\"></span>tras reservas </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\"> Reserva legal  </span><span style=\"display:inherit;clear:left;\">                    1.137<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.137 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> Reserva de <span class=\"_ _1\"></span>capitalizaci\u00f3n  </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">             3.056 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1.137 </span><span style=\"display:inherit;clear:left;\">             4.193 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">16.1.<span class=\"ls0\"> Reserva Legal </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span><span class=\"ls0\">Reserva <span class=\"_ _0\"></span>Legal<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>distribuible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nistas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>utilizada <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>cubrir, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner </span></span><span style=\"display:inherit;clear:left;\">otras re<span class=\"_ _1\"></span>servas di<span class=\"_ _1\"></span>sponibles, e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>deudor <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de resultados. T<span class=\"_ _1\"></span>ambi\u00e9n <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>determinadas <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _b\"></span>se </span><span style=\"display:inherit;clear:left;\">podr\u00e1 destinar a incrementar el capital social. </span><span style=\"display:inherit;clear:left;\">16.2.<span class=\"ls0\"> Reserva de capitalizaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _1\"></span>Reserva <span class=\"_ _b\"></span>de Capitalizaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _1\"></span>25 <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>Ley <span class=\"_ _1\"></span>27/2014 <span class=\"_ _b\"></span>del I<span class=\"_ _1\"></span>mpuesto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>Sociedades.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _b\"></span>trata <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>reserva <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>disponible <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a\u00f1os de <span class=\"_ _16\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _1\"></span>establecidas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>dicho <span class=\"_ _1\"></span>art\u00edculo. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _e\"> </span>2023 <span class=\"_ _d\"> </span>esta <span class=\"_ _e\"> </span>reserva <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>reclasificado <span class=\"_ _e\"> </span>a<span class=\"ff7\">l<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>\u201cGanancias <span class=\"_ _d\"> </span>acumuladas\u201d, <span class=\"_ _e\"> </span></span><span class=\"ls8\">al</span> <span class=\"_ _e\"> </span>haber<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">transcurrido el per\u00edodo exigido para mantenerla como reserva indisponible.</span><span style=\"display:inherit;clear:left;\">17.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Diferenc<span class=\"_ _0\"></span>ia acumulada de <span class=\"_ _0\"></span>conversi\u00f3n<span class=\"_ _0\"></span><span class=\"fs3\">  </span></span></span><span style=\"display:inherit;clear:left;\">El movimiento de las diferencias de conversi\u00f3n en los ejercicios 2023 y 2022 es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1 de enero de 20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                (96.07<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                  19.906<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ajuste aplicaci\u00f3n N<span class=\"_ _1\"></span>IC 29 </span><span style=\"display:inherit;clear:left;\">                    4.281<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                (71.88<span class=\"_ _1\"></span>5) </span><span style=\"display:inherit;clear:left;\">Grupo y Asociada<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">                    9.063<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31 de diciembre <span class=\"_ _1\"></span>de 2023 </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">El desglose de la diferencia acumulada de conversi\u00f3n por sociedades / subgrupos al cierre de los ejercicios <span class=\"ls8\">202</span>3 </span><span style=\"display:inherit;clear:left;\">y <span class=\"ls0\">2022 es el siguiente: </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Sociedad o sub<span class=\"_ _1\"></span>grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">                    5.256<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             7.607 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Abu Dabi<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                   2.743<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          (1.554)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Austra<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (2.284<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (2.434)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Ankara<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> -  </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">832 </span> </span><span style=\"display:inherit;clear:left;\">Sucursal Kuwai<span class=\"_ _1\"></span>t </span><span style=\"display:inherit;clear:left;\">                   5.398<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">          11.230  </span><span style=\"display:inherit;clear:left;\">Sucursal Arge<span class=\"_ _1\"></span>lia </span><span style=\"display:inherit;clear:left;\">                  (4.884<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">          (4.827)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Sucursal Polonia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   3.755<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">            2.740  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">528</span>  </span><span style=\"display:inherit;clear:left;\">            1.620  </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s RUP Insaa<span class=\"_ _1\"></span>t (Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">                (13.44<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">           (9.987)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC (Boli<span class=\"_ _1\"></span>via) </span><span style=\"display:inherit;clear:left;\">                  (4.747<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (4.850)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 (Cana<span class=\"_ _b\"></span>d\u00e1) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">         (15.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TSGI M\u00fchendisli<span class=\"_ _1\"></span>k \u0130n\u015faat Limited<span class=\"_ _1\"></span> \u015eirketi (Turqu\u00eda)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                (35.07<span class=\"_ _1\"></span>6) </span><span style=\"display:inherit;clear:left;\">         (34.388)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia (Ara<span class=\"_ _1\"></span>bia Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">                  (7.948<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (9.662)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. (Arab<span class=\"_ _b\"></span>ia S<span class=\"_ _0\"></span>aud\u00ed) </span><span style=\"display:inherit;clear:left;\">                    3.127<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.993 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Limitada<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>(Chile) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(603)</span> </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(40)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Per\u00fa de Talar<span class=\"_ _b\"></span>a (Per\u00fa) </span><span style=\"display:inherit;clear:left;\">                (15.77<span class=\"_ _1\"></span>7) </span><span style=\"display:inherit;clear:left;\">         (15.505)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  94  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">159 </span> </span><span style=\"display:inherit;clear:left;\">Treunidas M\u00fchendi<span class=\"_ _1\"></span>slik ve \u0130n<span class=\"_ _1\"></span>saat A.S (Turq<span class=\"_ _1\"></span>u\u00eda)<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">                  (1.801<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">           (1.357)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Bapco (Bahrein)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">717 </span> </span><span style=\"display:inherit;clear:left;\">             2.636 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">TR Daewoo LLC<span class=\"_ _1\"></span> (Om\u00e1n) </span><span style=\"display:inherit;clear:left;\">                    4.704<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.638 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duqum)(Om\u00e1n<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">                      <span class=\"ls1b\">(699)</span> </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(193)</span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00e9jico (M\u00e9ji<span class=\"_ _1\"></span>co) </span><span style=\"display:inherit;clear:left;\">                    2.560<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             1.050 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s PIC (Per\u00fa)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  48  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">49 </span> </span><span style=\"display:inherit;clear:left;\">Otros  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">76</span>3  </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">599 </span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">                (62.82<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">         (71.885)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _b\"></span>2023 <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>liquidado <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sociedad TR <span class=\"_ _b\"></span>Canad\u00e1 <span class=\"_ _1\"></span>Inc <span class=\"_ _b\"></span>registr\u00e1ndose la<span class=\"_ _1\"></span> diferencia <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>conversi\u00f3n <span class=\"_ _1\"></span>generada </span><span style=\"display:inherit;clear:left;\">hasta la fecha como una diferencia de cambio en la cuenta de p\u00e9rdidas y ganancias (ver nota 25)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__145": {
   "value": "<span style=\"display:inherit;clear:left;\">18.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Distribu<span class=\"_ _0\"></span>ci\u00f3n de dividend<span class=\"_ _0\"></span>os y participaciones<span class=\"_ _0\"></span> no Do<span class=\"_ _0\"></span>minantes </span></span><span style=\"display:inherit;clear:left;\">La propuesta de distribuci\u00f3n del resultado de 2023 de la Sociedad Dominante a presentar a la Junta General de </span><span style=\"display:inherit;clear:left;\">Accionistas, as\u00ed como la distribuci\u00f3n de 2022 aprobada es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Base de reparto<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas y ganan<span class=\"_ _1\"></span>cias sociedad<span class=\"_ _1\"></span> dominante </span><span style=\"display:inherit;clear:left;\">               139.067<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               139.067<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Aplicaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Otras reserva<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">              138.598<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Reserva legal </span><span style=\"display:inherit;clear:left;\">469<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">              139.067<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             3.063 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>ha <span class=\"_ _0\"></span>aprobado <span class=\"_ _0\"></span>reparto <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>dividendos <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 y 2022. </span></span><span style=\"display:inherit;clear:left;\">El Grupo tiene la obligaci\u00f3n de<span class=\"_ _1\"></span> no repartir dividendos durante la<span class=\"_ _1\"></span> vigenc<span class=\"_ _0\"></span>ia de los pr\u00e9stamos r<span class=\"_ _1\"></span>ecibidos del Fondo de </span><span style=\"display:inherit;clear:left;\">Apoyo a la Solvencia de Empresas Estrat\u00e9gicas (FASEE) (ver nota 20). </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Ganancias Acumul<span class=\"_ _0\"></span>adas </span></span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _0\"></span>trata de <span class=\"_ _0\"></span>reservas <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ar\u00e1cter voluntario <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>libre disposici\u00f3n, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ciembre de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ascend\u00edan a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>273.953 </span><span style=\"display:inherit;clear:left;\">miles de euros (211.280 miles de euros a 31 de diciembre de <span class=\"ls8\">202</span>2)<span class=\"ls17\">. </span> </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Participaciones no <span class=\"_ _0\"></span>dominantes<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La evoluci\u00f3n de la<span class=\"ls13\">s </span>participaciones no dominante<span class=\"ls16\">s </span>durante los a\u00f1os <span class=\"ls8\">202</span>3 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 es la que sigue: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo al 1.1.20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                    9.562<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Resultado </span><span style=\"display:inherit;clear:left;\">                    2.650<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">28 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                  12.240<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Resultado </span><span style=\"display:inherit;clear:left;\">                  (1.222<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(16</span>5) </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                  10.853</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__146": {
   "value": "<span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Participaciones no <span class=\"_ _0\"></span>dominantes<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La evoluci\u00f3n de la<span class=\"ls13\">s </span>participaciones no dominante<span class=\"ls16\">s </span>durante los a\u00f1os <span class=\"ls8\">202</span>3 <span class=\"ls13\">y <span class=\"ls8\">202</span></span>2 es la que sigue: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo al 1.1.20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                    9.562<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Resultado </span><span style=\"display:inherit;clear:left;\">                    2.650<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">28 </span> </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                  12.240<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Resultado </span><span style=\"display:inherit;clear:left;\">                  (1.222<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls1b\">(16</span>5) </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                  10.853</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__152": {
   "value": "<span style=\"display:inherit;clear:left;\">19.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Acre<span class=\"_ _0\"></span>edores comercial<span class=\"_ _0\"></span>es </span>y o<span class=\"ls0\">tras <span class=\"_ _0\"></span>cuentas a pagar<span class=\"_ _0\"></span><span class=\"fs3\"> </span></span></span><span style=\"display:inherit;clear:left;\">El importe consignado como Acreedores comerciales se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proveedores fa<span class=\"_ _1\"></span>cturas pendiente<span class=\"_ _1\"></span>s de recibir </span><span style=\"display:inherit;clear:left;\">              1.586.752<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 1.948<span class=\"_ _1\"></span>.506  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">                 789.901<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     733.64<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Retenciones a pro<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>eedores </span><span style=\"display:inherit;clear:left;\">                 263.804<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     302.30<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Anticipos recibido<span class=\"_ _1\"></span>s por trabajo de<span class=\"_ _1\"></span> contratos </span><span style=\"display:inherit;clear:left;\">                 208.903<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       53.48<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Periodificaci\u00f3n <span class=\"_ _1\"></span>ventas anticipada<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                 190.900<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     418.03<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                    35.99<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                       31.50<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              3.076.251<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 3.487<span class=\"_ _1\"></span>.476  </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _19\"> </span>incluidos <span class=\"_ _1d\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _1d\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>\u201cProveedores <span class=\"_ _1d\"> </span><span class=\"ff4\">factu<span class=\"_ _0\"></span>ras <span class=\"_ _19\"> </span>pendientes <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>recibi</span>r\u201d, <span class=\"_ _19\"> </span>corresponde <span class=\"_ _1d\"> </span>al </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">sido facturados <span class=\"_ _0\"></span>por los proveedores. <span class=\"_ _0\"></span>La an<span class=\"_ _0\"></span>tig\u00fcedad media puede exceder e<span class=\"_ _0\"></span>n algunos casos el <span class=\"_ _0\"></span>corto plazo, sujeto </span><span style=\"display:inherit;clear:left;\">a las cl\u00e1usulas back to back que las compa\u00f1\u00edas tienen tanto <span class=\"_ _1\"></span>en la consecuci\u00f3n de hitos en los contratos, como en </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _7\"></span>cuyos <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>pueden <span class=\"_ _7\"></span>exceder <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _0\"></span>natural<span class=\"_ _7\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>Bajo <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe </span><span style=\"display:inherit;clear:left;\">\u201cRetenciones <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>proveedores\u201d <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>incluyen<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>retenciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>proveedores <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span></span><span style=\"display:inherit;clear:left;\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos, <span class=\"_ _0\"></span>deber\u00e1n </span><span style=\"display:inherit;clear:left;\">ser desembolsadas a la finalizaci\u00f3n de estos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>incremento del<span class=\"_ _0\"></span> ep\u00edgrafe <span class=\"_ _0\"></span>de \u201cAnticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>trabajo de <span class=\"_ _0\"></span>contratos\u201d, <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _7\"></span><span class=\"ff4\">por </span></span><span style=\"display:inherit;clear:left;\">los contratos iniciados en el ejercicio. </span><span style=\"display:inherit;clear:left;\">El importe consignado como <span class=\"ff7\">\u201c</span>Otras cuentas a pagar<span class=\"ff7\">\u201d</span> se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Organismos de<span class=\"_ _1\"></span> la Seguridad So<span class=\"_ _1\"></span>cial  </span><span style=\"display:inherit;clear:left;\">                      7.52<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.188  </span><span style=\"display:inherit;clear:left;\"> Hacienda P\u00fabli<span class=\"_ _1\"></span>ca acreedora<span class=\"_ _1\"></span> por retenciones  </span><span style=\"display:inherit;clear:left;\">                    14.77<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                       11.69<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\"> Otros concepto<span class=\"_ _1\"></span>s  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">17</span>8  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">87</span>6  </span><span style=\"display:inherit;clear:left;\">                    22.47<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                       18.763<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">El valor en libros de los acreedores comerciales y otras cuentas a pagar se aproxima a su<span class=\"_ _1\"></span> valor razonable.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _a\"> </span>importes <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>libros <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _a\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _f\"> </span>Proveedores <span class=\"_\"> </span>facturas <span class=\"_ _a\"> </span>pendientes <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>recibir <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>Proveedores <span class=\"_ _a\"> </span>est\u00e1n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">denominados en las siguientes divisas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro </span><span style=\"display:inherit;clear:left;\">700.940 </span><span style=\"display:inherit;clear:left;\">705.597 </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">1.310.730 </span><span style=\"display:inherit;clear:left;\">1.523.509 </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">364.983 </span><span style=\"display:inherit;clear:left;\">453.049 </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">2.376.653 </span><span style=\"display:inherit;clear:left;\">2.682.155</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__150": {
   "value": "<span style=\"display:inherit;clear:left;\">19.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Acre<span class=\"_ _0\"></span>edores comercial<span class=\"_ _0\"></span>es </span>y o<span class=\"ls0\">tras <span class=\"_ _0\"></span>cuentas a pagar<span class=\"_ _0\"></span><span class=\"fs3\"> </span></span></span><span style=\"display:inherit;clear:left;\">El importe consignado como Acreedores comerciales se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proveedores fa<span class=\"_ _1\"></span>cturas pendiente<span class=\"_ _1\"></span>s de recibir </span><span style=\"display:inherit;clear:left;\">              1.586.752<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 1.948<span class=\"_ _1\"></span>.506  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">                 789.901<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     733.64<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Retenciones a pro<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>eedores </span><span style=\"display:inherit;clear:left;\">                 263.804<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     302.30<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Anticipos recibido<span class=\"_ _1\"></span>s por trabajo de<span class=\"_ _1\"></span> contratos </span><span style=\"display:inherit;clear:left;\">                 208.903<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       53.48<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Periodificaci\u00f3n <span class=\"_ _1\"></span>ventas anticipada<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                 190.900<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     418.03<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                    35.99<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                       31.50<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              3.076.251<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 3.487<span class=\"_ _1\"></span>.476  </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _19\"> </span>incluidos <span class=\"_ _1d\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _1d\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>\u201cProveedores <span class=\"_ _1d\"> </span><span class=\"ff4\">factu<span class=\"_ _0\"></span>ras <span class=\"_ _19\"> </span>pendientes <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>recibi</span>r\u201d, <span class=\"_ _19\"> </span>corresponde <span class=\"_ _1d\"> </span>al </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">sido facturados <span class=\"_ _0\"></span>por los proveedores. <span class=\"_ _0\"></span>La an<span class=\"_ _0\"></span>tig\u00fcedad media puede exceder e<span class=\"_ _0\"></span>n algunos casos el <span class=\"_ _0\"></span>corto plazo, sujeto </span><span style=\"display:inherit;clear:left;\">a las cl\u00e1usulas back to back que las compa\u00f1\u00edas tienen tanto <span class=\"_ _1\"></span>en la consecuci\u00f3n de hitos en los contratos, como en </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _7\"></span>cuyos <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>pueden <span class=\"_ _7\"></span>exceder <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _0\"></span>natural<span class=\"_ _7\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>Bajo <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe </span><span style=\"display:inherit;clear:left;\">\u201cRetenciones <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>proveedores\u201d <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>incluyen<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>retenciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>proveedores <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span></span><span style=\"display:inherit;clear:left;\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos, <span class=\"_ _0\"></span>deber\u00e1n </span><span style=\"display:inherit;clear:left;\">ser desembolsadas a la finalizaci\u00f3n de estos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>incremento del<span class=\"_ _0\"></span> ep\u00edgrafe <span class=\"_ _0\"></span>de \u201cAnticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>trabajo de <span class=\"_ _0\"></span>contratos\u201d, <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _7\"></span><span class=\"ff4\">por </span></span><span style=\"display:inherit;clear:left;\">los contratos iniciados en el ejercicio. </span><span style=\"display:inherit;clear:left;\">El importe consignado como <span class=\"ff7\">\u201c</span>Otras cuentas a pagar<span class=\"ff7\">\u201d</span> se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Organismos de<span class=\"_ _1\"></span> la Seguridad So<span class=\"_ _1\"></span>cial  </span><span style=\"display:inherit;clear:left;\">                      7.52<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.188  </span><span style=\"display:inherit;clear:left;\"> Hacienda P\u00fabli<span class=\"_ _1\"></span>ca acreedora<span class=\"_ _1\"></span> por retenciones  </span><span style=\"display:inherit;clear:left;\">                    14.77<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                       11.69<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\"> Otros concepto<span class=\"_ _1\"></span>s  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">17</span>8  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">87</span>6  </span><span style=\"display:inherit;clear:left;\">                    22.47<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                       18.763<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">El valor en libros de los acreedores comerciales y otras cuentas a pagar se aproxima a su<span class=\"_ _1\"></span> valor razonable.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _a\"> </span>importes <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>libros <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _a\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _f\"> </span>Proveedores <span class=\"_\"> </span>facturas <span class=\"_ _a\"> </span>pendientes <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>recibir <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>Proveedores <span class=\"_ _a\"> </span>est\u00e1n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">denominados en las siguientes divisas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro </span><span style=\"display:inherit;clear:left;\">700.940 </span><span style=\"display:inherit;clear:left;\">705.597 </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">1.310.730 </span><span style=\"display:inherit;clear:left;\">1.523.509 </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">364.983 </span><span style=\"display:inherit;clear:left;\">453.049 </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">2.376.653 </span><span style=\"display:inherit;clear:left;\">2.682.155</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__149": {
   "value": "<span style=\"display:inherit;clear:left;\">19.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Acre<span class=\"_ _0\"></span>edores comercial<span class=\"_ _0\"></span>es </span>y o<span class=\"ls0\">tras <span class=\"_ _0\"></span>cuentas a pagar<span class=\"_ _0\"></span><span class=\"fs3\"> </span></span></span><span style=\"display:inherit;clear:left;\">El importe consignado como Acreedores comerciales se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proveedores fa<span class=\"_ _1\"></span>cturas pendiente<span class=\"_ _1\"></span>s de recibir </span><span style=\"display:inherit;clear:left;\">              1.586.752<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 1.948<span class=\"_ _1\"></span>.506  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">                 789.901<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     733.64<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Retenciones a pro<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>eedores </span><span style=\"display:inherit;clear:left;\">                 263.804<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     302.30<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Anticipos recibido<span class=\"_ _1\"></span>s por trabajo de<span class=\"_ _1\"></span> contratos </span><span style=\"display:inherit;clear:left;\">                 208.903<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       53.48<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Periodificaci\u00f3n <span class=\"_ _1\"></span>ventas anticipada<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                 190.900<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     418.03<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                    35.99<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                       31.50<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              3.076.251<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 3.487<span class=\"_ _1\"></span>.476  </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _19\"> </span>incluidos <span class=\"_ _1d\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _1d\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>\u201cProveedores <span class=\"_ _1d\"> </span><span class=\"ff4\">factu<span class=\"_ _0\"></span>ras <span class=\"_ _19\"> </span>pendientes <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>recibi</span>r\u201d, <span class=\"_ _19\"> </span>corresponde <span class=\"_ _1d\"> </span>al </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">sido facturados <span class=\"_ _0\"></span>por los proveedores. <span class=\"_ _0\"></span>La an<span class=\"_ _0\"></span>tig\u00fcedad media puede exceder e<span class=\"_ _0\"></span>n algunos casos el <span class=\"_ _0\"></span>corto plazo, sujeto </span><span style=\"display:inherit;clear:left;\">a las cl\u00e1usulas back to back que las compa\u00f1\u00edas tienen tanto <span class=\"_ _1\"></span>en la consecuci\u00f3n de hitos en los contratos, como en </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _7\"></span>cuyos <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>pueden <span class=\"_ _7\"></span>exceder <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _0\"></span>natural<span class=\"_ _7\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>Bajo <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe </span><span style=\"display:inherit;clear:left;\">\u201cRetenciones <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>proveedores\u201d <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>incluyen<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>retenciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>proveedores <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span></span><span style=\"display:inherit;clear:left;\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos, <span class=\"_ _0\"></span>deber\u00e1n </span><span style=\"display:inherit;clear:left;\">ser desembolsadas a la finalizaci\u00f3n de estos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>incremento del<span class=\"_ _0\"></span> ep\u00edgrafe <span class=\"_ _0\"></span>de \u201cAnticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>trabajo de <span class=\"_ _0\"></span>contratos\u201d, <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _7\"></span><span class=\"ff4\">por </span></span><span style=\"display:inherit;clear:left;\">los contratos iniciados en el ejercicio. </span><span style=\"display:inherit;clear:left;\">El importe consignado como <span class=\"ff7\">\u201c</span>Otras cuentas a pagar<span class=\"ff7\">\u201d</span> se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Organismos de<span class=\"_ _1\"></span> la Seguridad So<span class=\"_ _1\"></span>cial  </span><span style=\"display:inherit;clear:left;\">                      7.52<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.188  </span><span style=\"display:inherit;clear:left;\"> Hacienda P\u00fabli<span class=\"_ _1\"></span>ca acreedora<span class=\"_ _1\"></span> por retenciones  </span><span style=\"display:inherit;clear:left;\">                    14.77<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                       11.69<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\"> Otros concepto<span class=\"_ _1\"></span>s  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">17</span>8  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">87</span>6  </span><span style=\"display:inherit;clear:left;\">                    22.47<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                       18.763<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">El valor en libros de los acreedores comerciales y otras cuentas a pagar se aproxima a su<span class=\"_ _1\"></span> valor razonable.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _a\"> </span>importes <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>libros <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _a\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _f\"> </span>Proveedores <span class=\"_\"> </span>facturas <span class=\"_ _a\"> </span>pendientes <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>recibir <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>Proveedores <span class=\"_ _a\"> </span>est\u00e1n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">denominados en las siguientes divisas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro </span><span style=\"display:inherit;clear:left;\">700.940 </span><span style=\"display:inherit;clear:left;\">705.597 </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">1.310.730 </span><span style=\"display:inherit;clear:left;\">1.523.509 </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">364.983 </span><span style=\"display:inherit;clear:left;\">453.049 </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">2.376.653 </span><span style=\"display:inherit;clear:left;\">2.682.155</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__148": {
   "value": "<span style=\"display:inherit;clear:left;\">19.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Acre<span class=\"_ _0\"></span>edores comercial<span class=\"_ _0\"></span>es </span>y o<span class=\"ls0\">tras <span class=\"_ _0\"></span>cuentas a pagar<span class=\"_ _0\"></span><span class=\"fs3\"> </span></span></span><span style=\"display:inherit;clear:left;\">El importe consignado como Acreedores comerciales se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proveedores fa<span class=\"_ _1\"></span>cturas pendiente<span class=\"_ _1\"></span>s de recibir </span><span style=\"display:inherit;clear:left;\">              1.586.752<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 1.948<span class=\"_ _1\"></span>.506  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">                 789.901<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     733.64<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Retenciones a pro<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>eedores </span><span style=\"display:inherit;clear:left;\">                 263.804<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     302.30<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Anticipos recibido<span class=\"_ _1\"></span>s por trabajo de<span class=\"_ _1\"></span> contratos </span><span style=\"display:inherit;clear:left;\">                 208.903<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       53.48<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Periodificaci\u00f3n <span class=\"_ _1\"></span>ventas anticipada<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                 190.900<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     418.03<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                    35.99<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                       31.50<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              3.076.251<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 3.487<span class=\"_ _1\"></span>.476  </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _19\"> </span>incluidos <span class=\"_ _1d\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _1d\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>\u201cProveedores <span class=\"_ _1d\"> </span><span class=\"ff4\">factu<span class=\"_ _0\"></span>ras <span class=\"_ _19\"> </span>pendientes <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>recibi</span>r\u201d, <span class=\"_ _19\"> </span>corresponde <span class=\"_ _1d\"> </span>al </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">sido facturados <span class=\"_ _0\"></span>por los proveedores. <span class=\"_ _0\"></span>La an<span class=\"_ _0\"></span>tig\u00fcedad media puede exceder e<span class=\"_ _0\"></span>n algunos casos el <span class=\"_ _0\"></span>corto plazo, sujeto </span><span style=\"display:inherit;clear:left;\">a las cl\u00e1usulas back to back que las compa\u00f1\u00edas tienen tanto <span class=\"_ _1\"></span>en la consecuci\u00f3n de hitos en los contratos, como en </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _7\"></span>cuyos <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>pueden <span class=\"_ _7\"></span>exceder <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _0\"></span>natural<span class=\"_ _7\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>Bajo <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe </span><span style=\"display:inherit;clear:left;\">\u201cRetenciones <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>proveedores\u201d <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>incluyen<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>retenciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>proveedores <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span></span><span style=\"display:inherit;clear:left;\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos, <span class=\"_ _0\"></span>deber\u00e1n </span><span style=\"display:inherit;clear:left;\">ser desembolsadas a la finalizaci\u00f3n de estos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>incremento del<span class=\"_ _0\"></span> ep\u00edgrafe <span class=\"_ _0\"></span>de \u201cAnticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>trabajo de <span class=\"_ _0\"></span>contratos\u201d, <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _7\"></span><span class=\"ff4\">por </span></span><span style=\"display:inherit;clear:left;\">los contratos iniciados en el ejercicio. </span><span style=\"display:inherit;clear:left;\">El importe consignado como <span class=\"ff7\">\u201c</span>Otras cuentas a pagar<span class=\"ff7\">\u201d</span> se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Organismos de<span class=\"_ _1\"></span> la Seguridad So<span class=\"_ _1\"></span>cial  </span><span style=\"display:inherit;clear:left;\">                      7.52<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.188  </span><span style=\"display:inherit;clear:left;\"> Hacienda P\u00fabli<span class=\"_ _1\"></span>ca acreedora<span class=\"_ _1\"></span> por retenciones  </span><span style=\"display:inherit;clear:left;\">                    14.77<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                       11.69<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\"> Otros concepto<span class=\"_ _1\"></span>s  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">17</span>8  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">87</span>6  </span><span style=\"display:inherit;clear:left;\">                    22.47<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                       18.763<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">El valor en libros de los acreedores comerciales y otras cuentas a pagar se aproxima a su<span class=\"_ _1\"></span> valor razonable.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _a\"> </span>importes <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>libros <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _a\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _f\"> </span>Proveedores <span class=\"_\"> </span>facturas <span class=\"_ _a\"> </span>pendientes <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>recibir <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>Proveedores <span class=\"_ _a\"> </span>est\u00e1n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">denominados en las siguientes divisas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro </span><span style=\"display:inherit;clear:left;\">700.940 </span><span style=\"display:inherit;clear:left;\">705.597 </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">1.310.730 </span><span style=\"display:inherit;clear:left;\">1.523.509 </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">364.983 </span><span style=\"display:inherit;clear:left;\">453.049 </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">2.376.653 </span><span style=\"display:inherit;clear:left;\">2.682.155</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__147": {
   "value": "<span style=\"display:inherit;clear:left;\">19.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Acre<span class=\"_ _0\"></span>edores comercial<span class=\"_ _0\"></span>es </span>y o<span class=\"ls0\">tras <span class=\"_ _0\"></span>cuentas a pagar<span class=\"_ _0\"></span><span class=\"fs3\"> </span></span></span><span style=\"display:inherit;clear:left;\">El importe consignado como Acreedores comerciales se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Proveedores fa<span class=\"_ _1\"></span>cturas pendiente<span class=\"_ _1\"></span>s de recibir </span><span style=\"display:inherit;clear:left;\">              1.586.752<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 1.948<span class=\"_ _1\"></span>.506  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">                 789.901<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     733.64<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">Retenciones a pro<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>eedores </span><span style=\"display:inherit;clear:left;\">                 263.804<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     302.30<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">Anticipos recibido<span class=\"_ _1\"></span>s por trabajo de<span class=\"_ _1\"></span> contratos </span><span style=\"display:inherit;clear:left;\">                 208.903<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                       53.48<span class=\"_ _1\"></span>4  </span><span style=\"display:inherit;clear:left;\">Periodificaci\u00f3n <span class=\"_ _1\"></span>ventas anticipada<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                 190.900<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     418.03<span class=\"_ _1\"></span>6  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                    35.99<span class=\"_ _1\"></span>1  </span><span style=\"display:inherit;clear:left;\">                       31.50<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">              3.076.251<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                 3.487<span class=\"_ _1\"></span>.476  </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _19\"> </span>incluidos <span class=\"_ _1d\"> </span>en <span class=\"_ _19\"> </span>el <span class=\"_ _1d\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1d\"> </span>\u201cProveedores <span class=\"_ _1d\"> </span><span class=\"ff4\">factu<span class=\"_ _0\"></span>ras <span class=\"_ _19\"> </span>pendientes <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>recibi</span>r\u201d, <span class=\"_ _19\"> </span>corresponde <span class=\"_ _1d\"> </span>al </span><span style=\"display:inherit;clear:left;\">reconocimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>proyectos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han </span><span style=\"display:inherit;clear:left;\">sido facturados <span class=\"_ _0\"></span>por los proveedores. <span class=\"_ _0\"></span>La an<span class=\"_ _0\"></span>tig\u00fcedad media puede exceder e<span class=\"_ _0\"></span>n algunos casos el <span class=\"_ _0\"></span>corto plazo, sujeto </span><span style=\"display:inherit;clear:left;\">a las cl\u00e1usulas back to back que las compa\u00f1\u00edas tienen tanto <span class=\"_ _1\"></span>en la consecuci\u00f3n de hitos en los contratos, como en </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _7\"></span>procesos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _7\"></span>cuyos <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>pueden <span class=\"_ _7\"></span>exceder <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _0\"></span>natural<span class=\"_ _7\"></span><span class=\"ls9\">. <span class=\"_ _0\"></span></span>Bajo <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe </span><span style=\"display:inherit;clear:left;\">\u201cRetenciones <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>proveedores\u201d <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>incluyen<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>retenciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>proveedores <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span></span><span style=\"display:inherit;clear:left;\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos, <span class=\"_ _0\"></span>deber\u00e1n </span><span style=\"display:inherit;clear:left;\">ser desembolsadas a la finalizaci\u00f3n de estos. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>incremento del<span class=\"_ _0\"></span> ep\u00edgrafe <span class=\"_ _0\"></span>de \u201cAnticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>trabajo de <span class=\"_ _0\"></span>contratos\u201d, <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _7\"></span><span class=\"ff4\">por </span></span><span style=\"display:inherit;clear:left;\">los contratos iniciados en el ejercicio. </span><span style=\"display:inherit;clear:left;\">El importe consignado como <span class=\"ff7\">\u201c</span>Otras cuentas a pagar<span class=\"ff7\">\u201d</span> se compone de lo siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\"> Organismos de<span class=\"_ _1\"></span> la Seguridad So<span class=\"_ _1\"></span>cial  </span><span style=\"display:inherit;clear:left;\">                      7.52<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> 6.188  </span><span style=\"display:inherit;clear:left;\"> Hacienda P\u00fabli<span class=\"_ _1\"></span>ca acreedora<span class=\"_ _1\"></span> por retenciones  </span><span style=\"display:inherit;clear:left;\">                    14.77<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                       11.69<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\"> Otros concepto<span class=\"_ _1\"></span>s  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">17</span>8  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">87</span>6  </span><span style=\"display:inherit;clear:left;\">                    22.47<span class=\"_ _1\"></span>9  </span><span style=\"display:inherit;clear:left;\">                       18.763<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">El valor en libros de los acreedores comerciales y otras cuentas a pagar se aproxima a su<span class=\"_ _1\"></span> valor razonable.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _a\"> </span>importes <span class=\"_\"> </span>en <span class=\"_ _a\"> </span>libros <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>la <span class=\"_ _a\"> </span>cuenta <span class=\"_\"> </span>de <span class=\"_ _f\"> </span>Proveedores <span class=\"_\"> </span>facturas <span class=\"_ _a\"> </span>pendientes <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>recibir <span class=\"_\"> </span>y <span class=\"_ _a\"> </span>Proveedores <span class=\"_ _a\"> </span>est\u00e1n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">denominados en las siguientes divisas: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euro </span><span style=\"display:inherit;clear:left;\">700.940 </span><span style=\"display:inherit;clear:left;\">705.597 </span><span style=\"display:inherit;clear:left;\">D\u00f3lar USA </span><span style=\"display:inherit;clear:left;\">1.310.730 </span><span style=\"display:inherit;clear:left;\">1.523.509 </span><span style=\"display:inherit;clear:left;\">Otras monedas </span><span style=\"display:inherit;clear:left;\">364.983 </span><span style=\"display:inherit;clear:left;\">453.049 </span><span style=\"display:inherit;clear:left;\">Total  </span><span style=\"display:inherit;clear:left;\">2.376.653 </span><span style=\"display:inherit;clear:left;\">2.682.155</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__153": {
   "value": "<span style=\"display:inherit;clear:left;\">20.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Deud<span class=\"_ _0\"></span>a financiera<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de la deuda financiera a 31 de diciembre de<span class=\"_ _1\"></span> 202<span class=\"_ _0\"></span>3 y 2022 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">No corriente </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos parti<span class=\"_ _1\"></span>cipativos </span><span style=\"display:inherit;clear:left;\">               175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros pasivos no<span class=\"_ _1\"></span> corrientes </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos/Cr\u00e9d<span class=\"_ _1\"></span>itos </span><span style=\"display:inherit;clear:left;\">               367.184<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           534.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamo hipo<span class=\"_ _1\"></span>tecario </span><span style=\"display:inherit;clear:left;\">                   7.870<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                9.850 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Obligaciones  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">             49.335<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   5.704<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                6.410 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               380.758<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           600.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total deuda f<span class=\"_ _1\"></span>inanciera no corr<span class=\"_ _1\"></span>iente </span><span style=\"display:inherit;clear:left;\">               555.758<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           775.209<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Corriente </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos/Cr\u00e9d<span class=\"_ _1\"></span>itos </span><span style=\"display:inherit;clear:left;\">               185.562<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           150.094<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamo hipo<span class=\"_ _1\"></span>tecario </span><span style=\"display:inherit;clear:left;\">                   2.022<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.806 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pagar\u00e9s / Bono </span><span style=\"display:inherit;clear:left;\">               100.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             41.517<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Intereses de<span class=\"_ _1\"></span> deuda </span><span style=\"display:inherit;clear:left;\">                 15.956<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                7.495 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                   1.047<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                1.010 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total deuda f<span class=\"_ _1\"></span>inanciera corr<span class=\"_ _1\"></span>iente </span><span style=\"display:inherit;clear:left;\">               305.141<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           201.922<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pr\u00e9stamo<span class=\"_ _1\"></span>s participativos </span><span style=\"display:inherit;clear:left;\">               175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           175.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pr\u00e9stamo<span class=\"_ _1\"></span>s/Cr\u00e9ditos </span><span style=\"display:inherit;clear:left;\">               552.746<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           684.708<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Pr\u00e9stamo h<span class=\"_ _1\"></span>ipotecario </span><span style=\"display:inherit;clear:left;\">                   9.892<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             11.656<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total Obligacione<span class=\"_ _1\"></span>s y pagar\u00e9s </span><span style=\"display:inherit;clear:left;\">               100.554<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             90.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total interese<span class=\"_ _1\"></span>s de deuda </span><span style=\"display:inherit;clear:left;\">                 15.956<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                7.495 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total Otros </span><span style=\"display:inherit;clear:left;\">                   6.751<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                7.420 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">860.899</span>  </span><span style=\"display:inherit;clear:left;\">           977.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El movimiento de la deuda financiera en los ejercicios 2023 y 2022 ha sido el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo inicial </span><span style=\"display:inherit;clear:left;\">               977.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           742.885<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Disposicione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">               277.175<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           461.959<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Devoluciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">             (401.867)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">         (232.284)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Intereses de<span class=\"_ _1\"></span>vengados </span><span style=\"display:inherit;clear:left;\">                 50.443<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             33.933<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Intereses pagado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">               (41.983)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            (27.365) </span><span style=\"display:inherit;clear:left;\">Salidas de per\u00ed<span class=\"_ _1\"></span>metro </span><span style=\"display:inherit;clear:left;\"> - </span><span style=\"display:inherit;clear:left;\">              (1.997) </span><span style=\"display:inherit;clear:left;\">Saldo final </span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">860.899</span>  </span><span style=\"display:inherit;clear:left;\">           977.131<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>del total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la deuda <span class=\"_ _0\"></span>financiera, 428.295 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>son a <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>fijo (2022<span class=\"ls9\">: <span class=\"_ _0\"></span></span>462.120 </span><span style=\"display:inherit;clear:left;\">miles de euros) seg\u00fan el siguiente detalle:      </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Concepto </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Tipo </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Tipo </span><span style=\"display:inherit;clear:left;\">Pagar\u00e9s  </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">51</span>.500 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">5,6%-6,2% </span><span style=\"display:inherit;clear:left;\">                34.300 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">3,10-4,50% </span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fijos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 50.255<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">1,29%-<span class=\"ls5\">5%</span> </span><span style=\"display:inherit;clear:left;\">                73.496 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">1,29%-<span class=\"ls5\">5%</span> </span><span style=\"display:inherit;clear:left;\">Sindicado ICO </span><span style=\"display:inherit;clear:left;\">                 55.740<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">2,45% </span><span style=\"display:inherit;clear:left;\">                83.524 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,45% </span><span style=\"display:inherit;clear:left;\">Bonos MARF<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 49.800<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">2,75% </span><span style=\"display:inherit;clear:left;\">                49.800 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,75% </span><span style=\"display:inherit;clear:left;\">Colocaci\u00f3n privada<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                 56.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">3,25% </span><span style=\"display:inherit;clear:left;\">                56.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">3,25% </span><span style=\"display:inherit;clear:left;\">Sepi Ordinario<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               165.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">2,00% </span><span style=\"display:inherit;clear:left;\">              165.000 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2,00% </span><span style=\"display:inherit;clear:left;\">               428.295<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              462.120 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los<span class=\"ls0\"> tipos de inter\u00e9s variables medios aplicables al resto de la deuda han sido los siguientes: </span></span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Euros </span><span style=\"display:inherit;clear:left;\">USD </span><span style=\"display:inherit;clear:left;\">Euros </span><span style=\"display:inherit;clear:left;\">USD </span><span style=\"display:inherit;clear:left;\">Tipos variable<span class=\"_ _1\"></span>s (spread) </span><span style=\"display:inherit;clear:left;\">2,08% </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">2,19% </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">El importe en <span class=\"_ _1\"></span>libros de <span class=\"_ _1\"></span>la deuda financ<span class=\"_ _1\"></span>iera<span class=\"_ _0\"></span> (tanto <span class=\"_ _1\"></span>corriente co<span class=\"_ _1\"></span>mo no corriente) se <span class=\"_ _1\"></span>aproxima a su <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>alor razonable ya<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">que el <span class=\"_ _1\"></span>impacto de <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>plicar <span class=\"_ _1\"></span>un d<span class=\"_ _1\"></span>escuento no <span class=\"_ _1\"></span>ser\u00eda <span class=\"_ _1\"></span>significativo<span class=\"_ _0\"></span>. La<span class=\"_ _1\"></span> mayor par<span class=\"_ _1\"></span>te de <span class=\"_ _1\"></span>la deuda<span class=\"_ _1\"></span> est\u00e1 <span class=\"_ _1\"></span>referenciada a tipos </span><span style=\"display:inherit;clear:left;\">de inter\u00e9s variable, principalmente a Euribor, con per\u00edodos de revisi\u00f3n mensuales.  </span><span style=\"display:inherit;clear:left;\">Los vencimientos de la deuda financiera se desglosan en la nota 3 <span class=\"ff7\">\u201c</span>Riesgo de liquidez<span class=\"ff7\">\u201d</span>.  </span><span style=\"display:inherit;clear:left;\">El importe en libros de la deuda financiera del Grupo est\u00e1 denominado \u00edntegramente en euros<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">El Grupo dispone de las siguientes l\u00edneas de cr\u00e9dito y otros pr\u00e9stamos no dispuestos: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-      con vencim<span class=\"_ _1\"></span>iento a meno<span class=\"_ _1\"></span>s de un a\u00f1o </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">34 </span> </span><span style=\"display:inherit;clear:left;\">                2.588 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-      con vencim<span class=\"_ _1\"></span>iento superior a un<span class=\"_ _b\"></span> a\u00f1o<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                   8.214<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             12.988<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                   8.248<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             15.576<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Al 31 de diciembre de 2023 el importe de las l\u00edneas sindicadas ICO y CESCE firmadas en junio de 2020 asciende </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span><span class=\"ls0\">191.147 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>durante <span class=\"_ _7\"></span>2023 <span class=\"_ _6\"></span>116 <span class=\"_ _6\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>ICO <span class=\"_ _7\"></span>y </span></span><span style=\"display:inherit;clear:left;\">CESCE <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>acuerdo <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>calendario <span class=\"_ _a\"> </span>establecido. <span class=\"_ _a\"> </span>Esta <span class=\"_ _a\"> </span>financiaci\u00f3n <span class=\"_ _a\"> </span>exige <span class=\"_ _a\"> </span>que <span class=\"_ _a\"> </span>el <span class=\"_ _a\"> </span>ratio <span class=\"_ _a\"> </span>Deuda <span class=\"_ _a\"> </span>financiera </span><span style=\"display:inherit;clear:left;\">neta/EBITDA <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>inferior <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> ig<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>2,5.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>cl\u00e1usulas de <span class=\"_ _7\"></span>los contratos <span class=\"_ _0\"></span>sin<span class=\"_ _0\"></span>dicados, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span><span class=\"ls22\">l </span></span><span style=\"display:inherit;clear:left;\">Grupo revisa semestralmente el cumplimiento de dichos ratios financieros. </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_ _e\"> </span>estos <span class=\"_ _d\"> </span>contratos, <span class=\"_ _e\"> </span>contienen <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>siguientes <span class=\"_ _d\"> </span>limitaciones <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>distribuir <span class=\"_ _e\"> </span>resultados <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>cargo <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>los </span><span style=\"display:inherit;clear:left;\">ejercicios 2023-2024:  </span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>del 40% del beneficio neto consolidado para 2023 y  </span></span><span style=\"display:inherit;clear:left;\">\u2022<span class=\"ff4\"> <span class=\"_ _9\"> </span>del 50% del beneficio neto consolidado para 2024. </span></span><span style=\"display:inherit;clear:left;\">Durante el a\u00f1o 2023 se ha renovado el SSD por 40 millones EUR hasta febrero 2028. </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _7\"></span>otra <span class=\"_ _0\"></span>parte, <span class=\"_ _7\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>renov\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>programa <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>MARF <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pagar\u00e9s <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _7\"></span>por </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>175 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> euros. <span class=\"_ _7\"></span>El s<span class=\"_ _0\"></span>aldo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>47.500 <span class=\"_ _0\"></span>miles <span class=\"_ _7\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>(2022: </span><span style=\"display:inherit;clear:left;\">34.300 miles de euros). El tipo de inter\u00e9s medio es del 6,01% (2022: 3,85%).  </span><span style=\"display:inherit;clear:left;\">As\u00ed <span class=\"_ _7\"></span>mismo <span class=\"_ _7\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>renov\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>prog<span class=\"_ _0\"></span>rama <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>bonos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>MARF <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>100 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euro<span class=\"_ _0\"></span>s. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>49.800 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _b\"></span>(2022:49.800 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros). <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>bonos <span class=\"_ _b\"></span>emitidos <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>MARF </span><span style=\"display:inherit;clear:left;\">tienen un inter\u00e9s del 2,75% siendo su vencimiento diciembre de 2024. </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _1\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _b\"></span>cumpl\u00eda <span class=\"_ _1\"></span>con <span class=\"_ _b\"></span>el ra<span class=\"_ _1\"></span>tio <span class=\"_ _1\"></span>financiero <span class=\"_ _b\"></span>(Deuda <span class=\"_ _1\"></span>financiera/EBITDA <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>nferior<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a 2,5/3), estable<span class=\"_ _1\"></span>cido en las <span class=\"_ _b\"></span>l\u00edneas<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sindicadas y e<span class=\"_ _1\"></span>n los a<span class=\"_ _1\"></span>cuerdos de c<span class=\"_ _1\"></span>olocaci\u00f3n privada, <span class=\"_ _1\"></span>los bonos <span class=\"_ _1\"></span>en el <span class=\"_ _b\"></span>M<span class=\"_ _0\"></span>ARF y <span class=\"_ _1\"></span>los </span><span style=\"display:inherit;clear:left;\">pagar\u00e9s alemanes. </span><span style=\"display:inherit;clear:left;\">Para <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>Administradores <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>la So<span class=\"_ _1\"></span>ciedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _b\"></span>estiman <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _b\"></span>de for<span class=\"_ _1\"></span>mulaci\u00f3n <span class=\"_ _b\"></span>de est<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _0\"></span>el Grupo est\u00e1 e<span class=\"_ _0\"></span>n posici\u00f3n de <span class=\"_ _0\"></span>cumplir con <span class=\"_ _0\"></span>los ratios financieros <span class=\"_ _0\"></span>incluidos en las <span class=\"_ _0\"></span>cl\u00e1usulas de los <span class=\"_ _0\"></span>todos los </span><span style=\"display:inherit;clear:left;\">contratos de financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El 24 de febrero de 2022 el Grupo recibi\u00f3 el desembolso <span class=\"_ _0\"></span><span class=\"ff7\">de 340 millones de euros correspondientes al \u201cFondo de </span></span><span style=\"display:inherit;clear:left;\">Apoyo a la Solvencia de Empresas Estrat\u00e9gicas\u201d (\u201cFASEE\u201d).<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Esta <span class=\"_ _b\"></span>ayuda<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>articula <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _b\"></span>participativo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>ciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>75 <span class=\"_ _b\"></span>millones <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _b\"></span>y a <span class=\"_ _16\"></span>un pr\u00e9<span class=\"_ _1\"></span>stamo </span><span style=\"display:inherit;clear:left;\">ordinario <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>165 <span class=\"_ _0\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _7\"></span>Ambos <span class=\"_ _0\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>tienen <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>duraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cuatro <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>medio, </span><span style=\"display:inherit;clear:left;\">con <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>posibilidad de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amortizarlos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anticipadamente. <span class=\"_ _0\"></span>Salvo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dicha <span class=\"_ _7\"></span>posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>anticipada, <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">caso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>pr\u00e9stamo <span class=\"_ _7\"></span>participativo <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>amortiza <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>vencimiento <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>pr\u00e9stamo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rdinario <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>un </span><span style=\"display:inherit;clear:left;\">periodo de <span class=\"_ _1\"></span>carencia d<span class=\"_ _1\"></span>e 1 <span class=\"_ _b\"></span>a\u00f1o y <span class=\"_ _1\"></span>con posterioridad <span class=\"_ _1\"></span>se a<span class=\"_ _1\"></span>mortiza de forma anual <span class=\"_ _b\"></span>en un p<span class=\"_ _1\"></span>orcentaje del <span class=\"_ _1\"></span>20%, <span class=\"_ _1\"></span>30%, 30<span class=\"_ _1\"></span>% </span><span style=\"display:inherit;clear:left;\">y un \u00faltimo tramo <span class=\"_ _0\"></span>del 20% al vencimiento. <span class=\"_ _0\"></span>El 22 de febrero de 2024 se <span class=\"_ _0\"></span>ha procedido al repago del p<span class=\"_ _0\"></span>rimer 20% del </span><span style=\"display:inherit;clear:left;\">pr\u00e9stamo ordinario. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pr\u00e9stamo <span class=\"_ _0\"></span>participativo <span class=\"_ _7\"></span><span class=\"lsf\">ha</span> <span class=\"_ _0\"></span>devenga<span class=\"lsf\">do<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tip<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _7\"></span>anual <span class=\"_ _0\"></span>vinculado <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>IBOR+3<span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>pb, </span><span style=\"display:inherit;clear:left;\">(IBOR+ 250pb en <span class=\"_ _1\"></span>2022)<span class=\"ls9\">. </span>Adi<span class=\"_ _1\"></span>cionalmente, esta <span class=\"_ _1\"></span>financiaci\u00f3n incluye <span class=\"_ _1\"></span>tambi\u00e9n un <span class=\"_ _1\"></span>componente var<span class=\"_ _1\"></span>iable vinculado <span class=\"_ _1\"></span>a la </span><span style=\"display:inherit;clear:left;\">evoluci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>actividad <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>beneficios <span class=\"_ _d\"> </span>antes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>impuestos.<span class=\"_ _7\"></span> <span class=\"_ _d\"> </span>En <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>variable </span><span style=\"display:inherit;clear:left;\">devengado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _7\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>asc<span class=\"_ _0\"></span>endido <span class=\"_ _7\"></span>a <span class=\"_ _8\"></span>1.517 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>no <span class=\"_ _8\"></span>deveng\u00f3 <span class=\"_ _7\"></span>ni<span class=\"_ _0\"></span>ng\u00fan </span><span style=\"display:inherit;clear:left;\">componente variable vinculado a la mencionada financiaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _d\"> </span>fin<span class=\"_ _0\"></span>anciaci\u00f3n <span class=\"_ _d\"> </span>recibida <span class=\"_ _d\"> </span>inclu<span class=\"_ _0\"></span><span class=\"ls17\">\u00eda</span> <span class=\"_ _e\"> </span>entre <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>condiciones, <span class=\"_ _e\"> </span>cuyo <span class=\"_ _d\"> </span>incumplimiento <span class=\"_ _d\"> </span>podr\u00eda <span class=\"_ _e\"> </span>s<span class=\"_ _1\"></span>er <span class=\"_ _d\"> </span>ca<span class=\"_ _0\"></span>usa <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>venci<span class=\"_ _0\"></span>miento<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">anticipado, <span class=\"_ _d\"> </span>determinadas <span class=\"_ _d\"> </span>obligaciones <span class=\"_ _d\"> </span>respecto <span class=\"_ _8\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>desti<span class=\"_ _0\"></span>no <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>cumplimiento <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>plan <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">viabilidad pr<span class=\"_ _1\"></span>esentado, <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>adopci\u00f3n <span class=\"_ _b\"></span>de medidas <span class=\"_ _b\"></span>de digitali<span class=\"_ _1\"></span>zaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>soste<span class=\"_ _0\"></span>nibilidad., a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _b\"></span>la obligaci\u00f3n <span class=\"_ _b\"></span>de reforzar </span><span style=\"display:inherit;clear:left;\">el patri<span class=\"_ _1\"></span>monio del <span class=\"_ _b\"></span>Grupo antes<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 c<span class=\"_ _1\"></span>onsistente <span class=\"_ _1\"></span>con e<span class=\"_ _1\"></span>l p<span class=\"_ _1\"></span>lan de<span class=\"_ _1\"></span> viabi<span class=\"_ _1\"></span>lidad <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>ol\u00edtica def<span class=\"_ _1\"></span>inida </span><span style=\"display:inherit;clear:left;\">por los Administradores <span class=\"_ _1\"></span>del Grupo y la impo<span class=\"_ _1\"></span>sibilidad de <span class=\"ls13\">ca</span>mbio <span class=\"_ _1\"></span>de control del <span class=\"_ _1\"></span>Grupo en 202<span class=\"_ _1\"></span>3.  Durante el ejercicio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023 se han cumplido con las obligaciones requeridas. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>vigencia <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dichos <span class=\"_ _b\"></span>pr\u00e9stamos <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>tiene <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>obligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>repartir <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>ividendos.<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>Administradores </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _b\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _b\"></span>consideran <span class=\"_ _1\"></span>que, <span class=\"_ _b\"></span>a f<span class=\"_ _1\"></span>echa <span class=\"_ _b\"></span>de formulaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>presentes <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _1\"></span>consolidadas, </span><span style=\"display:inherit;clear:left;\">no se ha incumplido ninguna cuesti\u00f3n que pueda ocasionar <span class=\"ls8\">el </span>vencimiento anticipado. </span><span style=\"display:inherit;clear:left;\">Conforme <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>los <span class=\"_ _e\"> </span>t\u00e9rminos <span class=\"_\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>financiaci\u00f3n, <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>(T\u00e9cnicas <span class=\"_\"> </span>Reuni<span class=\"_ _1\"></span>das, <span class=\"_\"> </span>S.A.) <span class=\"_ _e\"> </span>act\u00faa <span class=\"_ _e\"> </span>como </span><span style=\"display:inherit;clear:left;\">solicitante, <span class=\"_\"> </span>financiada <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>beneficiaria <span class=\"_\"> </span>y <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>empresa <span class=\"_\"> </span>del <span class=\"_ _e\"> </span>grupo <span class=\"_\"> </span>Initec <span class=\"_\"> </span>P<span class=\"_ _1\"></span>lantas <span class=\"_\"> </span>Industriales, <span class=\"_ _e\"> </span>S.A.U. <span class=\"_\"> </span>act\u00faa <span class=\"_\"> </span>como<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">beneficiaria <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>garante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n. Ambas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>responsabilidad <span class=\"_ _0\"></span>solidaria <span class=\"_ _0\"></span>sobre </span><span style=\"display:inherit;clear:left;\">ambos pr\u00e9stamos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__155": {
   "value": "<span style=\"display:inherit;clear:left;\">21.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Provision<span class=\"_ _0\"></span>es para riesgos y gasto<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">21.1.<span class=\"ls0\"> Provisiones para riesgos y gasto<span class=\"_ _0\"></span>s <span class=\"ffb\">\u2013</span> No co<span class=\"_ _0\"></span>rriente<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total Provisiones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Provisi\u00f3n para </span><span style=\"display:inherit;clear:left;\">para Riesgos y </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">Provisi\u00f3n para </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Gastos </span><span style=\"display:inherit;clear:left;\">Concepto </span><span style=\"display:inherit;clear:left;\">estimadas </span><span style=\"display:inherit;clear:left;\">infraestructuras </span><span style=\"display:inherit;clear:left;\">provisiones </span><span style=\"display:inherit;clear:left;\">Saldo al 1.1.20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              62.933<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      70<span class=\"_ _1\"></span>.295  </span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           <span class=\"ls1b\">(3</span>3.541) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(3</span>3.541)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           (35.700)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     (35.70<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              81.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      81<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              74.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      82<span class=\"_ _1\"></span>.054  </span><span style=\"display:inherit;clear:left;\">Reclasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              74.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      82<span class=\"_ _1\"></span>.054  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cumplimiento de <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIC 37, <span class=\"_ _0\"></span>constituye <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>p\u00e9rdidas futuras </span><span style=\"display:inherit;clear:left;\">estimadas de proyectos actualmente en curso. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span><span class=\"ls11\">Pr</span>ovisi\u00f3n para infraestructuras </span></span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>encuentran <span class=\"_ _7\"></span>terminados, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aquellos </span><span style=\"display:inherit;clear:left;\">costes probables a incurrir con posterioridad vinculados a los mismos. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Otras provisiones </span></span><span style=\"display:inherit;clear:left;\">Corresponde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>provisiones <span class=\"_ _6\"></span>constituidas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>cubri<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>riesgos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>gastos, <span class=\"_ _6\"></span>incluyendo <span class=\"_ _6\"></span>compromisos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">socios de proyectos, provisiones por riesgos probables y provisiones por otros pagos a real<span class=\"_ _1\"></span>izar en el largo plazo.<span class=\"_ _7\"></span>  </span><span style=\"display:inherit;clear:left;\">La <span class=\"ls0\">variaci\u00f3n <span class=\"_ _0\"></span>del ejercicio <span class=\"_ _0\"></span>2022  <span class=\"_ _0\"></span>se d<span class=\"_ _0\"></span>eb<span class=\"ls22\">i\u00f3</span> <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>aplicaci\u00f3n de l<span class=\"_ _0\"></span>a provisi\u00f3n do<span class=\"_ _0\"></span>tada relativa al<span class=\"_ _0\"></span> arbitraje del<span class=\"_ _0\"></span> proyecto de </span></span><span style=\"display:inherit;clear:left;\">Australia que se resolvi\u00f3 en el primer semestre del ejercicio 2022, a la reclasificaci\u00f3n a corto plazo de la p<span class=\"_ _0\"></span>rovisi\u00f3n </span><span style=\"display:inherit;clear:left;\">dotada correspondiente <span class=\"_ _0\"></span>a un proceso arbitral <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Per\u00fa, y a <span class=\"_ _0\"></span>la dotaci\u00f3n d<span class=\"_ _0\"></span>e la provisi\u00f3n <span class=\"_ _0\"></span>de la mejor estimaci\u00f3n de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Direcci\u00f3n <span class=\"_ _1d\"> </span>de <span class=\"_ _19\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>riesgos <span class=\"_ _1d\"> </span>por <span class=\"_ _1d\"> </span>liti<span class=\"_ _0\"></span>gios <span class=\"_ _19\"> </span>y <span class=\"_ _1d\"> </span>reclamaciones <span class=\"_ _19\"> </span>e<span class=\"_ _0\"></span>xistentes <span class=\"_ _19\"> </span>por <span class=\"_ _1d\"> </span>importe <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>81 <span class=\"_ _1d\"> </span>millones <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>euros </span><span style=\"display:inherit;clear:left;\">correspondiendo 45 millones de <span class=\"_ _1\"></span>euros al proyecto de Argelia debido <span class=\"_ _1\"></span>al enrarecimiento de la <span class=\"_ _1\"></span>situaci\u00f3n en este pa\u00eds </span><span style=\"display:inherit;clear:left;\">(v\u00e9ase Nota 17).  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>rel<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>provisiones <span class=\"_ _6\"></span>no <span class=\"_ _8\"></span>corrientes, <span class=\"_ _6\"></span>dadas <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>caracter\u00edsticas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _6\"></span>incluidos, <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>es <span class=\"_ _8\"></span>posible </span><span style=\"display:inherit;clear:left;\">determinar un calendario razonable de las fechas de pago.  </span><span style=\"display:inherit;clear:left;\">21.2.<span class=\"ls0\"> Provisiones para riesgos y gasto<span class=\"_ _0\"></span>s <span class=\"ffb\">\u2013</span> Cor<span class=\"_ _0\"></span>riente </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                        30<span class=\"_ _1\"></span>.709  </span><span style=\"display:inherit;clear:left;\">Reclasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        33<span class=\"_ _1\"></span>.541  </span><span style=\"display:inherit;clear:left;\">Reversiones/ Apli<span class=\"_ _1\"></span>caciones </span><span style=\"display:inherit;clear:left;\">                      (62<span class=\"_ _1\"></span>.968) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.282  </span><span style=\"display:inherit;clear:left;\">Reversiones/ Apli<span class=\"_ _1\"></span>caciones </span><span style=\"display:inherit;clear:left;\">                        (1<span class=\"_ _1\"></span>.087) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">195 </span> </span><span style=\"display:inherit;clear:left;\">Los movimientos del ej<span class=\"_ _0\"></span>ercicio <span class=\"ls8\">2022</span> se debieron, p<span class=\"_ _0\"></span>rincipalmente, a la aplicaci\u00f3n de l<span class=\"_ _0\"></span>a provisi\u00f3n relativa al litigio de </span><span style=\"display:inherit;clear:left;\">Sines la cual fue <span class=\"_ _1\"></span>ejecutada en <span class=\"_ _1\"></span>el segundo trimestre <span class=\"ls8\">de</span>l <span class=\"_ _1\"></span>ejercicio 2022, as\u00ed como <span class=\"_ _1\"></span>a la reclasificaci\u00f3n a <span class=\"_ _1\"></span>corto plazo <span class=\"ls16\">y </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>provisi\u00f3n <span class=\"_ _6\"></span>dotada<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>correspondiente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>oceso <span class=\"_ _6\"></span>arbitral <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Per\u00fa <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>cu<span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>resolvi\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>dicho </span><span style=\"display:inherit;clear:left;\">ejercicio.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__154": {
   "value": "<span style=\"display:inherit;clear:left;\">21.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Provision<span class=\"_ _0\"></span>es para riesgos y gasto<span class=\"_ _0\"></span>s </span></span><span style=\"display:inherit;clear:left;\">21.1.<span class=\"ls0\"> Provisiones para riesgos y gasto<span class=\"_ _0\"></span>s <span class=\"ffb\">\u2013</span> No co<span class=\"_ _0\"></span>rriente<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total Provisiones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Provisi\u00f3n para </span><span style=\"display:inherit;clear:left;\">para Riesgos y </span><span style=\"display:inherit;clear:left;\">p\u00e9rdidas </span><span style=\"display:inherit;clear:left;\">Provisi\u00f3n para </span><span style=\"display:inherit;clear:left;\">Otras </span><span style=\"display:inherit;clear:left;\">Gastos </span><span style=\"display:inherit;clear:left;\">Concepto </span><span style=\"display:inherit;clear:left;\">estimadas </span><span style=\"display:inherit;clear:left;\">infraestructuras </span><span style=\"display:inherit;clear:left;\">provisiones </span><span style=\"display:inherit;clear:left;\">Saldo al 1.1.20<span class=\"_ _1\"></span>22 </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              62.933<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      70<span class=\"_ _1\"></span>.295  </span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           <span class=\"ls1b\">(3</span>3.541) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(3</span>3.541)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">           (35.700)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                     (35.70<span class=\"_ _1\"></span>0) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">              81.000<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      81<span class=\"_ _1\"></span>.000  </span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2022<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              74.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      82<span class=\"_ _1\"></span>.054  </span><span style=\"display:inherit;clear:left;\">Reclasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Reversiones/Ap<span class=\"_ _1\"></span>licaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>        -<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo al 31.12.2023<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                      3.36<span class=\"_ _1\"></span>2  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  4.000  </span><span style=\"display:inherit;clear:left;\">              74.692<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                      82<span class=\"_ _1\"></span>.054  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cumplimiento de <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>NIC 37, <span class=\"_ _0\"></span>constituye <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>cubrir l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>p\u00e9rdidas futuras </span><span style=\"display:inherit;clear:left;\">estimadas de proyectos actualmente en curso. </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _12\"> </span><span class=\"ls11\">Pr</span>ovisi\u00f3n para infraestructuras </span></span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _7\"></span>proyectos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>encuentran <span class=\"_ _7\"></span>terminados, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aquellos </span><span style=\"display:inherit;clear:left;\">costes probables a incurrir con posterioridad vinculados a los mismos. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Otras provisiones </span></span><span style=\"display:inherit;clear:left;\">Corresponde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>provisiones <span class=\"_ _6\"></span>constituidas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>cubri<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>riesgos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>gastos, <span class=\"_ _6\"></span>incluyendo <span class=\"_ _6\"></span>compromisos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>a </span><span style=\"display:inherit;clear:left;\">socios de proyectos, provisiones por riesgos probables y provisiones por otros pagos a real<span class=\"_ _1\"></span>izar en el largo plazo.<span class=\"_ _7\"></span>  </span><span style=\"display:inherit;clear:left;\">La <span class=\"ls0\">variaci\u00f3n <span class=\"_ _0\"></span>del ejercicio <span class=\"_ _0\"></span>2022  <span class=\"_ _0\"></span>se d<span class=\"_ _0\"></span>eb<span class=\"ls22\">i\u00f3</span> <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>aplicaci\u00f3n de l<span class=\"_ _0\"></span>a provisi\u00f3n do<span class=\"_ _0\"></span>tada relativa al<span class=\"_ _0\"></span> arbitraje del<span class=\"_ _0\"></span> proyecto de </span></span><span style=\"display:inherit;clear:left;\">Australia que se resolvi\u00f3 en el primer semestre del ejercicio 2022, a la reclasificaci\u00f3n a corto plazo de la p<span class=\"_ _0\"></span>rovisi\u00f3n </span><span style=\"display:inherit;clear:left;\">dotada correspondiente <span class=\"_ _0\"></span>a un proceso arbitral <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Per\u00fa, y a <span class=\"_ _0\"></span>la dotaci\u00f3n d<span class=\"_ _0\"></span>e la provisi\u00f3n <span class=\"_ _0\"></span>de la mejor estimaci\u00f3n de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Direcci\u00f3n <span class=\"_ _1d\"> </span>de <span class=\"_ _19\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>riesgos <span class=\"_ _1d\"> </span>por <span class=\"_ _1d\"> </span>liti<span class=\"_ _0\"></span>gios <span class=\"_ _19\"> </span>y <span class=\"_ _1d\"> </span>reclamaciones <span class=\"_ _19\"> </span>e<span class=\"_ _0\"></span>xistentes <span class=\"_ _19\"> </span>por <span class=\"_ _1d\"> </span>importe <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>81 <span class=\"_ _1d\"> </span>millones <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>euros </span><span style=\"display:inherit;clear:left;\">correspondiendo 45 millones de <span class=\"_ _1\"></span>euros al proyecto de Argelia debido <span class=\"_ _1\"></span>al enrarecimiento de la <span class=\"_ _1\"></span>situaci\u00f3n en este pa\u00eds </span><span style=\"display:inherit;clear:left;\">(v\u00e9ase Nota 17).  </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>rel<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>provisiones <span class=\"_ _6\"></span>no <span class=\"_ _8\"></span>corrientes, <span class=\"_ _6\"></span>dadas <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>caracter\u00edsticas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _6\"></span>incluidos, <span class=\"_ _8\"></span>no <span class=\"_ _6\"></span>es <span class=\"_ _8\"></span>posible </span><span style=\"display:inherit;clear:left;\">determinar un calendario razonable de las fechas de pago.  </span><span style=\"display:inherit;clear:left;\">21.2.<span class=\"ls0\"> Provisiones para riesgos y gasto<span class=\"_ _0\"></span>s <span class=\"ffb\">\u2013</span> Cor<span class=\"_ _0\"></span>riente </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo al 1 de enero<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de 2022 </span><span style=\"display:inherit;clear:left;\">                        30<span class=\"_ _1\"></span>.709  </span><span style=\"display:inherit;clear:left;\">Reclasificacione<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        33<span class=\"_ _1\"></span>.541  </span><span style=\"display:inherit;clear:left;\">Reversiones/ Apli<span class=\"_ _1\"></span>caciones </span><span style=\"display:inherit;clear:left;\">                      (62<span class=\"_ _1\"></span>.968) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>         -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>2 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  1.282  </span><span style=\"display:inherit;clear:left;\">Reversiones/ Apli<span class=\"_ _1\"></span>caciones </span><span style=\"display:inherit;clear:left;\">                        (1<span class=\"_ _1\"></span>.087) </span><span style=\"display:inherit;clear:left;\">Dotaciones </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">Saldo al 31 de<span class=\"_ _1\"></span> diciembre de 202<span class=\"_ _b\"></span>3 </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">195 </span> </span><span style=\"display:inherit;clear:left;\">Los movimientos del ej<span class=\"_ _0\"></span>ercicio <span class=\"ls8\">2022</span> se debieron, p<span class=\"_ _0\"></span>rincipalmente, a la aplicaci\u00f3n de l<span class=\"_ _0\"></span>a provisi\u00f3n relativa al litigio de </span><span style=\"display:inherit;clear:left;\">Sines la cual fue <span class=\"_ _1\"></span>ejecutada en <span class=\"_ _1\"></span>el segundo trimestre <span class=\"ls8\">de</span>l <span class=\"_ _1\"></span>ejercicio 2022, as\u00ed como <span class=\"_ _1\"></span>a la reclasificaci\u00f3n a <span class=\"_ _1\"></span>corto plazo <span class=\"ls16\">y </span></span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>provisi\u00f3n <span class=\"_ _6\"></span>dotada<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>correspondiente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>oceso <span class=\"_ _6\"></span>arbitral <span class=\"_ _6\"></span>en <span class=\"_ _8\"></span>Per\u00fa <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>cu<span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>resolvi\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>dicho </span><span style=\"display:inherit;clear:left;\">ejercicio.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__159-1": {
   "value": "<span style=\"display:inherit;clear:left;\">22.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Ing<span class=\"_ _0\"></span>resos ordinarios <span class=\"_ _0\"></span>y otros ingresos de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingreso de contra<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>os de Ingenier<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">           4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total ingresos ord<span class=\"_ _1\"></span>inarios </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">             4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Subvenciones<span class=\"_ _1\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                 4.405<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    2.811<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ingresos por <span class=\"_ _1\"></span>contratos de con<span class=\"_ _1\"></span>cesiones </span><span style=\"display:inherit;clear:left;\">                 5.675<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    5.961<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros ingresos </span><span style=\"display:inherit;clear:left;\">                 1.099<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">378 </span> </span><span style=\"display:inherit;clear:left;\">Total otros ingresos<span class=\"_ _b\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">               11.179<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    9.150<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _7\"></span>\u201cOtros<span class=\"ff4\"> <span class=\"_ _6\"></span>ingresos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n<span class=\"_ _0\"></span></span>\u201d <span class=\"_ _7\"></span>incluye, <span class=\"_ _6\"></span><span class=\"ff4\">principalmente, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>obtenidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de </span></span><span style=\"display:inherit;clear:left;\">Concesiones (Nota 7). </span><span style=\"display:inherit;clear:left;\">En la nota 5 se presentan los principales segmentos de negocios y geogr\u00e1ficos donde ope<span class=\"_ _1\"></span>ra el Grupo<span class=\"_ _0\"></span>.</span><span style=\"display:inherit;clear:left;\">23.2.<span class=\"ls0\"> Otros gastos de explota<span class=\"_ _0\"></span>ci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios </span><span style=\"display:inherit;clear:left;\">                  129.22<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                123.459<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios profe<span class=\"_ _1\"></span>sionales indepen<span class=\"_ _1\"></span>dientes </span><span style=\"display:inherit;clear:left;\">                     52.019<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  45.396<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Reparaciones <span class=\"_ _1\"></span>y conservaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                       8.474<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.325<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de avale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                     50.384<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  54.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios bancario<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> y similare<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                       6.505<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     4.133<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de transpor<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                     22.711<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  21.829<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">                     27.650<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  18.542<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Suministros </span><span style=\"display:inherit;clear:left;\">                     11.513<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.618<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Tributos </span><span style=\"display:inherit;clear:left;\">                     13.206<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     8.414<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                     29.997<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  52.046<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  351.682<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                343.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El importe del ep\u00edgrafe \u201cServicios\u201d recoge los gastos relacionados con las <span class=\"ff4\">obras realizadas. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Otros\u201c<span class=\"ff4\"> <span class=\"_ _0\"></span>incluye, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>visi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dudoso <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>comentadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>notas </span></span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>7.925 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>(10.305 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022)<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>baja <span class=\"_ _6\"></span>definitiva <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">incobrable por importe de 14.482 miles de euros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__158": {
   "value": "<span style=\"display:inherit;clear:left;\">22.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Ing<span class=\"_ _0\"></span>resos ordinarios <span class=\"_ _0\"></span>y otros ingresos de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingreso de contra<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>os de Ingenier<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">           4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total ingresos ord<span class=\"_ _1\"></span>inarios </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">             4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Subvenciones<span class=\"_ _1\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                 4.405<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    2.811<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ingresos por <span class=\"_ _1\"></span>contratos de con<span class=\"_ _1\"></span>cesiones </span><span style=\"display:inherit;clear:left;\">                 5.675<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    5.961<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros ingresos </span><span style=\"display:inherit;clear:left;\">                 1.099<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">378 </span> </span><span style=\"display:inherit;clear:left;\">Total otros ingresos<span class=\"_ _b\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">               11.179<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    9.150<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _7\"></span>\u201cOtros<span class=\"ff4\"> <span class=\"_ _6\"></span>ingresos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n<span class=\"_ _0\"></span></span>\u201d <span class=\"_ _7\"></span>incluye, <span class=\"_ _6\"></span><span class=\"ff4\">principalmente, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>obtenidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de </span></span><span style=\"display:inherit;clear:left;\">Concesiones (Nota 7). </span><span style=\"display:inherit;clear:left;\">En la nota 5 se presentan los principales segmentos de negocios y geogr\u00e1ficos donde ope<span class=\"_ _1\"></span>ra el Grupo<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__157": {
   "value": "<span style=\"display:inherit;clear:left;\">22.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Ing<span class=\"_ _0\"></span>resos ordinarios <span class=\"_ _0\"></span>y otros ingresos de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingreso de contra<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>os de Ingenier<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">           4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total ingresos ord<span class=\"_ _1\"></span>inarios </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">             4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Subvenciones<span class=\"_ _1\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                 4.405<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    2.811<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ingresos por <span class=\"_ _1\"></span>contratos de con<span class=\"_ _1\"></span>cesiones </span><span style=\"display:inherit;clear:left;\">                 5.675<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    5.961<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros ingresos </span><span style=\"display:inherit;clear:left;\">                 1.099<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">378 </span> </span><span style=\"display:inherit;clear:left;\">Total otros ingresos<span class=\"_ _b\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">               11.179<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    9.150<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _7\"></span>\u201cOtros<span class=\"ff4\"> <span class=\"_ _6\"></span>ingresos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n<span class=\"_ _0\"></span></span>\u201d <span class=\"_ _7\"></span>incluye, <span class=\"_ _6\"></span><span class=\"ff4\">principalmente, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>obtenidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de </span></span><span style=\"display:inherit;clear:left;\">Concesiones (Nota 7). </span><span style=\"display:inherit;clear:left;\">En la nota 5 se presentan los principales segmentos de negocios y geogr\u00e1ficos donde ope<span class=\"_ _1\"></span>ra el Grupo<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__156": {
   "value": "<span style=\"display:inherit;clear:left;\">22.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Ing<span class=\"_ _0\"></span>resos ordinarios <span class=\"_ _0\"></span>y otros ingresos de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingreso de contra<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>os de Ingenier<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">           4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total ingresos ord<span class=\"_ _1\"></span>inarios </span><span style=\"display:inherit;clear:left;\">         4.135.152  </span><span style=\"display:inherit;clear:left;\">             4.233.370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Subvenciones<span class=\"_ _1\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                 4.405<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    2.811<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Ingresos por <span class=\"_ _1\"></span>contratos de con<span class=\"_ _1\"></span>cesiones </span><span style=\"display:inherit;clear:left;\">                 5.675<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    5.961<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros ingresos </span><span style=\"display:inherit;clear:left;\">                 1.099<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                       <span class=\"ls5\">378 </span> </span><span style=\"display:inherit;clear:left;\">Total otros ingresos<span class=\"_ _b\"></span> de explotaci\u00f3n </span><span style=\"display:inherit;clear:left;\">               11.179<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                    9.150<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _7\"></span>\u201cOtros<span class=\"ff4\"> <span class=\"_ _6\"></span>ingresos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n<span class=\"_ _0\"></span></span>\u201d <span class=\"_ _7\"></span>incluye, <span class=\"_ _6\"></span><span class=\"ff4\">principalmente, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>obtenidos <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de </span></span><span style=\"display:inherit;clear:left;\">Concesiones (Nota 7). </span><span style=\"display:inherit;clear:left;\">En la nota 5 se presentan los principales segmentos de negocios y geogr\u00e1ficos donde ope<span class=\"_ _1\"></span>ra el Grupo<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__160": {
   "value": "<span style=\"display:inherit;clear:left;\">23.1.<span class=\"ls0\"> Aprovisionamientos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El ep\u00edgrafe de aprovisionamientos incluye, principalmente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Materiales y subcon<span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ratos de <span class=\"_ _1\"></span>construcci\u00f3n </span><span style=\"display:inherit;clear:left;\">3.027.563  </span><span style=\"display:inherit;clear:left;\">3.351.765 </span><span style=\"display:inherit;clear:left;\">         3.027.563 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   3.351<span class=\"_ _1\"></span>.765</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__166": {
   "value": "<span style=\"display:inherit;clear:left;\">23.2.<span class=\"ls0\"> Otros gastos de explota<span class=\"_ _0\"></span>ci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios </span><span style=\"display:inherit;clear:left;\">                  129.22<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                123.459<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios profe<span class=\"_ _1\"></span>sionales indepen<span class=\"_ _1\"></span>dientes </span><span style=\"display:inherit;clear:left;\">                     52.019<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  45.396<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Reparaciones <span class=\"_ _1\"></span>y conservaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                       8.474<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.325<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de avale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                     50.384<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  54.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios bancario<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> y similare<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                       6.505<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     4.133<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de transpor<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                     22.711<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  21.829<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">                     27.650<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  18.542<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Suministros </span><span style=\"display:inherit;clear:left;\">                     11.513<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.618<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Tributos </span><span style=\"display:inherit;clear:left;\">                     13.206<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     8.414<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                     29.997<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  52.046<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  351.682<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                343.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El importe del ep\u00edgrafe \u201cServicios\u201d recoge los gastos relacionados con las <span class=\"ff4\">obras realizadas. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Otros\u201c<span class=\"ff4\"> <span class=\"_ _0\"></span>incluye, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>visi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dudoso <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>comentadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>notas </span></span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>7.925 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>(10.305 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022)<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>baja <span class=\"_ _6\"></span>definitiva <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">incobrable por importe de 14.482 miles de euros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__164": {
   "value": "<span style=\"display:inherit;clear:left;\">23.2.<span class=\"ls0\"> Otros gastos de explota<span class=\"_ _0\"></span>ci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios </span><span style=\"display:inherit;clear:left;\">                  129.22<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                123.459<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios profe<span class=\"_ _1\"></span>sionales indepen<span class=\"_ _1\"></span>dientes </span><span style=\"display:inherit;clear:left;\">                     52.019<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  45.396<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Reparaciones <span class=\"_ _1\"></span>y conservaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                       8.474<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.325<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de avale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                     50.384<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  54.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios bancario<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> y similare<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                       6.505<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     4.133<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de transpor<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                     22.711<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  21.829<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">                     27.650<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  18.542<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Suministros </span><span style=\"display:inherit;clear:left;\">                     11.513<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.618<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Tributos </span><span style=\"display:inherit;clear:left;\">                     13.206<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     8.414<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                     29.997<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  52.046<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  351.682<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                343.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El importe del ep\u00edgrafe \u201cServicios\u201d recoge los gastos relacionados con las <span class=\"ff4\">obras realizadas. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Otros\u201c<span class=\"ff4\"> <span class=\"_ _0\"></span>incluye, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>visi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dudoso <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>comentadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>notas </span></span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>7.925 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>(10.305 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022)<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>baja <span class=\"_ _6\"></span>definitiva <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">incobrable por importe de 14.482 miles de euros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__163": {
   "value": "<span style=\"display:inherit;clear:left;\">23.2.<span class=\"ls0\"> Otros gastos de explota<span class=\"_ _0\"></span>ci\u00f3n </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios </span><span style=\"display:inherit;clear:left;\">                  129.22<span class=\"_ _1\"></span>3  </span><span style=\"display:inherit;clear:left;\">                123.459<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios profe<span class=\"_ _1\"></span>sionales indepen<span class=\"_ _1\"></span>dientes </span><span style=\"display:inherit;clear:left;\">                     52.019<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  45.396<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Reparaciones <span class=\"_ _1\"></span>y conservaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                       8.474<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.325<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de avale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                     50.384<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  54.852<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Servicios bancario<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> y similare<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">                       6.505<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     4.133<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos de transpor<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                     22.711<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  21.829<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">                     27.650<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                  18.542<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Suministros </span><span style=\"display:inherit;clear:left;\">                     11.513<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     7.618<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Tributos </span><span style=\"display:inherit;clear:left;\">                     13.206<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                     8.414<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">                     29.997<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  52.046<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                  351.682<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                343.614<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">El importe del ep\u00edgrafe \u201cServicios\u201d recoge los gastos relacionados con las <span class=\"ff4\">obras realizadas. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Otros\u201c<span class=\"ff4\"> <span class=\"_ _0\"></span>incluye, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>visi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dudoso <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>comentadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>notas </span></span><span style=\"display:inherit;clear:left;\">11 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>7.925 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _6\"></span>(10.305 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2022)<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>baja <span class=\"_ _6\"></span>definitiva <span class=\"_ _6\"></span>por </span><span style=\"display:inherit;clear:left;\">incobrable por importe de 14.482 miles de euros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__167": {
   "value": "<span style=\"display:inherit;clear:left;\">23.3.<span class=\"ls0\"> Otros resultados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">En el<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>se in<span class=\"_ _1\"></span>cluy\u00f3 <span class=\"_ _1\"></span>bajo e<span class=\"_ _1\"></span>ste ep\u00ed<span class=\"_ _1\"></span>grafe un<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>mporte <span class=\"ls8\">de <span class=\"_ _b\"></span><span class=\"ls0\">5.718 <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> eur<span class=\"_ _1\"></span>os corr<span class=\"_ _1\"></span>espondientes al <span class=\"_ _b\"></span>beneficio </span></span></span><span style=\"display:inherit;clear:left;\">neto obtenido por la venta de la totalidad de las acciones de Ib\u00e9rica del Espacio, S.A.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__168": {
   "value": "<span style=\"display:inherit;clear:left;\">24.<span class=\"ls0\"> <span class=\"_ _f\"> </span>G<span class=\"_ _0\"></span>astos por prestaciones a los e<span class=\"_ _0\"></span>mpleados<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Sueldos y salario<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">            459.230  </span><span style=\"display:inherit;clear:left;\">         404.618 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gasto de segu<span class=\"_ _1\"></span>ridad social </span><span style=\"display:inherit;clear:left;\">              71.862  </span><span style=\"display:inherit;clear:left;\">            64.662  </span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> de personal </span><span style=\"display:inherit;clear:left;\">              11.808  </span><span style=\"display:inherit;clear:left;\">              9.989  </span><span style=\"display:inherit;clear:left;\">Obligaciones por<span class=\"_ _1\"></span> retribuciones<span class=\"_ _1\"></span> a largo<span class=\"_ _1\"></span> plazo </span><span style=\"display:inherit;clear:left;\">                2.085  </span><span style=\"display:inherit;clear:left;\">              1.665  </span><span style=\"display:inherit;clear:left;\">            544.985  </span><span style=\"display:inherit;clear:left;\">         480.934 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Dentro del ep\u00edgrafe de sueldos y salarios se incluye un importe <span class=\"ls8\">de </span>3.380 miles de euros (2021: 4.126 miles de </span><span style=\"display:inherit;clear:left;\">euros) en concepto de indemnizaciones por despido. </span><span style=\"display:inherit;clear:left;\">Plan retributivo de derechos sobre acciones </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2023, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Consejo d<span class=\"_ _0\"></span>e Ad<span class=\"_ _0\"></span>ministraci\u00f3n ha <span class=\"_ _0\"></span>aprobado <span class=\"_ _7\"></span>sendos <span class=\"_ _0\"></span>planes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Derechos sobre </span><span style=\"display:inherit;clear:left;\">acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _6\"></span>dominan<span class=\"_ _0\"></span>te, <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>estinados <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>responsables <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>objetivo <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">retener<span class=\"lse\">los</span> <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>incentivarlos. <span class=\"_ _6\"></span>La <span class=\"_ _7\"></span>duraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>am<span class=\"_ _0\"></span>bos <span class=\"_ _7\"></span>planes <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>3 <span class=\"_ _7\"></span>a\u00f1os<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>(con <span class=\"_ _7\"></span>vencimientos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>2026)<span class=\"_ _0\"></span><span class=\"ls9\">, <span class=\"_ _7\"></span><span class=\"ls16\">y </span></span></span><span style=\"display:inherit;clear:left;\">ser\u00e1n ejercitables siempre que s<span class=\"_ _0\"></span>e cumplan dete<span class=\"_ _0\"></span>rminadas condiciones relacionadas con el precio de cotizaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">la acci\u00f3n. El n\u00famero de acciones afectadas por los planes m<span class=\"_ _1\"></span>encionada es de 272.354 acciones<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _b\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _1\"></span>provisionado <span class=\"_ _b\"></span>479 m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>correspondiente <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>devengado<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>estimado </span><span style=\"display:inherit;clear:left;\">para la Sociedad dominante.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__176": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__175": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__174": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__173": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__172": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__171": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__170": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__169": {
   "value": "<span style=\"display:inherit;clear:left;\">25.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span> financiero <span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ingresos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Ingresos por intere<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>es de dep\u00f3s<span class=\"_ _1\"></span>itos a corto<span class=\"_ _1\"></span> plazo en en<span class=\"_ _1\"></span>tidades bancar<span class=\"_ _1\"></span>ias y otros </span><span style=\"display:inherit;clear:left;\">   <span class=\"ls0\">25.285 <span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">         11.492 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Beneficio neto po<span class=\"_ _1\"></span>r transaccione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                    2.273<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">             25.285 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  13.765<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos financ<span class=\"_ _1\"></span>ieros: </span><span style=\"display:inherit;clear:left;\">Gasto por intere<span class=\"_ _1\"></span>ses de pr\u00e9stamo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> con entidade<span class=\"_ _1\"></span>s de cr\u00e9di<span class=\"_ _1\"></span>to </span><span style=\"display:inherit;clear:left;\">          (37.958) </span><span style=\"display:inherit;clear:left;\">                (24.32<span class=\"_ _1\"></span>2) </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas netas<span class=\"_ _1\"></span> por transaccione<span class=\"_ _1\"></span>s en moneda<span class=\"_ _1\"></span> extranjera </span><span style=\"display:inherit;clear:left;\">            (3.0<span class=\"ls5\">93</span>) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Diferencia de con<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ersi\u00f3n Can<span class=\"_ _1\"></span>ad\u00e1 </span><span style=\"display:inherit;clear:left;\">          (15.634) </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros gastos<span class=\"_ _1\"></span> financieros </span><span style=\"display:inherit;clear:left;\">          (12.486) </span><span style=\"display:inherit;clear:left;\">                  (9.611<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Intereses por pa<span class=\"_ _1\"></span>sivos por <span class=\"ls5\">arrendamiento</span> </span><span style=\"display:inherit;clear:left;\">            (1.205) </span><span style=\"display:inherit;clear:left;\">                     <span class=\"ls1b\">(900)</span> </span><span style=\"display:inherit;clear:left;\">          (70.376) </span><span style=\"display:inherit;clear:left;\">                (34.83<span class=\"_ _1\"></span>3) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _7\"></span><span class=\"ls8\">10</span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>detalla <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>extranjera.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Dicho </span><span style=\"display:inherit;clear:left;\">impacto, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>generadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>cubierto<span class=\"_ _7\"></span>, es <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">los resultados de explotaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos <span class=\"_ _7\"></span>financieros s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>aumento <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>experimentado <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3, principalmente USD y EUR. </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos por <span class=\"_ _0\"></span>intereses de<span class=\"_ _0\"></span> pr\u00e9stamos <span class=\"_ _0\"></span>se de<span class=\"_ _0\"></span>be al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a financiaci\u00f3n </span><span style=\"display:inherit;clear:left;\">recibida en MARF y SEPI.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201cDiferencia <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>Canad\u00e1\u201d, <span class=\"_ _8\"> </span>recoge <span class=\"_ _d\"> </span>el <span class=\"_ _6\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>diferencias <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>conversi\u00f3n <span class=\"_ _8\"> </span>generadas <span class=\"_ _8\"> </span>en </span><span style=\"display:inherit;clear:left;\">ejercicios <span class=\"_ _0\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>consolidar <span class=\"_ _7\"></span>la sociedad <span class=\"_ _0\"></span>TR <span class=\"_ _0\"></span>Canad\u00e1 <span class=\"_ _0\"></span>Inc, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>imputados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">ganancias al haber salido dicha sociedad del per\u00edmetro de consolidaci\u00f3n tras su liquidaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">Resultado por exposici\u00f3n a hiperinflaci\u00f3n </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cResultado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _b\"></span>a hip<span class=\"_ _1\"></span>erinflaci\u00f3n\u201d <span class=\"_ _b\"></span>recoge el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>aplicar <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>NIC 29<span class=\"ff4\"> (Nota <span class=\"_ _b\"></span>2.28) <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>filiales </span></span><span style=\"display:inherit;clear:left;\">que desarrollan su actividad en econom\u00edas hiperinflacionarias. El detalle por pa\u00eds de dicho efecto es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (9.875) </span><span style=\"display:inherit;clear:left;\">                  (7.345<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Argentina </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   2.116  </span><span style=\"display:inherit;clear:left;\">                    1.247<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>  (7.759) </span><span style=\"display:inherit;clear:left;\">                  (6.098<span class=\"_ _1\"></span>)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__178": {
   "value": "<span style=\"display:inherit;clear:left;\">26.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Imp<span class=\"_ _0\"></span>uesto sobre las gana<span class=\"_ _0\"></span>ncias  </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _e\"> </span>T\u00e9cnicas <span class=\"_ _e\"> </span>Reunidas <span class=\"_ _e\"> </span>incluidas <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>R\u00e9gimen <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>Tr<span class=\"_ _1\"></span>ibutaci\u00f3n <span class=\"_ _e\"> </span>Consolidada <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">siguientes: <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_ _a\"> </span>Re<span class=\"_ _1\"></span>unidas <span class=\"_ _a\"> </span>Internacional, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>Termot<span class=\"_ _1\"></span>\u00e9cnica, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas <span class=\"_ _a\"> </span>Co<span class=\"_ _1\"></span>nstrucciones <span class=\"_\"> </span>y <span class=\"_\"> </span>Montajes, <span class=\"_ _a\"> </span>S.A., <span class=\"_\"> </span>T\u00e9cnicas <span class=\"_\"> </span>Reunidas <span class=\"_\"> </span>Ecolog\u00eda, <span class=\"_\"> </span>S.A <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_\"> </span>Sider\u00farg<span class=\"_ _0\"></span>icas, <span class=\"_\"> </span>S.A., </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola <span class=\"_\"> </span>de <span class=\"_\"> </span>Investigaci\u00f3n <span class=\"_\"> </span>y <span class=\"_\"> </span>Desarrollo, <span class=\"_\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnica<span class=\"_ _1\"></span>s <span class=\"_\"> </span>Reunidas <span class=\"_\"> </span>Proyectos <span class=\"_\"> </span>Internacionales, <span class=\"_\"> </span>S.A. <span class=\"_\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Metal\u00fargicas, <span class=\"_ _0\"></span>S.A., Layar, <span class=\"_ _0\"></span>S.A, <span class=\"_ _0\"></span>Layar Real <span class=\"_ _0\"></span>Reserva, S.A.<span class=\"ls9\">, <span class=\"_ _0\"></span></span>ReciclAguilar, S.A <span class=\"_ _0\"></span>Initec Plantas Industriales, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _d\"> </span> <span class=\"_ _e\"> </span>Initec <span class=\"_ _d\"> </span>Infraestructuras, <span class=\"_ _e\"> </span>S.A.U., <span class=\"_ _d\"> </span>S.L, <span class=\"_ _e\"> </span>He<span class=\"_ _1\"></span>ymo, <span class=\"_ _e\"> </span>S.A<span class=\"_ _1\"></span>., <span class=\"_ _e\"> </span>Deportes <span class=\"_ _d\"> </span>Valdavia <span class=\"_ _e\"> </span>2017, <span class=\"_ _d\"> </span>S.L., <span class=\"_ _d\"> </span>Valdavia <span class=\"_ _e\"> </span>Gym, <span class=\"_ _d\"> </span>S.L., </span><span style=\"display:inherit;clear:left;\">Valdavia P\u00e1del, S.L. </span><span style=\"display:inherit;clear:left;\">A e<span class=\"_ _0\"></span>fectos del <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la base <span class=\"_ _0\"></span>imponible <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> Grupo <span class=\"_ _0\"></span>fiscal y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>distintas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>individuales <span class=\"_ _0\"></span>incluidas en </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _e\"> </span>per\u00edmetro <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>consolidaci\u00f3n, <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d\"> </span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _d\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ajusta <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>diferencias<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>temporarias <span class=\"_ _e\"> </span>y<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">permanentes que <span class=\"_ _1\"></span>puedan existir, da<span class=\"_ _1\"></span>ndo lugar a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>correspondientes activos y <span class=\"_ _1\"></span>pasivos por <span class=\"_ _1\"></span>impuestos diferidos; e<span class=\"_ _1\"></span>n </span><span style=\"display:inherit;clear:left;\">general, <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>activos <span class=\"_ _f\"> </span>y <span class=\"_ _19\"> </span>pasivos <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>impue<span class=\"_ _0\"></span>stos <span class=\"_ _f\"> </span>diferidos <span class=\"_ _f\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>onen <span class=\"_ _f\"> </span>de <span class=\"_ _19\"> </span>manifiesto <span class=\"_ _19\"> </span>como <span class=\"_ _19\"> </span>consecuencia <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">homogeneizaciones <span class=\"_ _a\"> </span>valorativas <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>principios <span class=\"_ _a\"> </span>contables <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>sociedades <span class=\"_ _a\"> </span>individuales <span class=\"_ _a\"> </span>y <span class=\"_ _f\"> </span>las <span class=\"_ _a\"> </span>del </span><span style=\"display:inherit;clear:left;\">consolidado, a las que son de aplicaci\u00f3n las de la sociedad matriz. </span><span style=\"display:inherit;clear:left;\">El gasto por impuesto se descompone de la siguiente manera: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto corrien<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                6.396  </span><span style=\"display:inherit;clear:left;\">              20.768 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto diferido<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              36.094  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">960 </span> </span><span style=\"display:inherit;clear:left;\">Ajustes a\u00f1os anter<span class=\"_ _1\"></span>iores </span><span style=\"display:inherit;clear:left;\">                1.112  </span><span style=\"display:inherit;clear:left;\">             (5.778)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">IS gastos amplia<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">                1.934  </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Ajuste hiperinflaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">889 </span> </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre <span class=\"_ _1\"></span>las ganancias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              43.602  </span><span style=\"display:inherit;clear:left;\">              15.950 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El impuesto sobre el beneficio del Grupo antes de impuestos difiere del importe te\u00f3ri<span class=\"_ _1\"></span>co que se habr\u00eda obtenido </span><span style=\"display:inherit;clear:left;\">empleando el tipo impositivo aplicable a los beneficios de las sociedades consolidadas como sigue: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Beneficio ante<span class=\"_ _1\"></span>s de impuestos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       103.332  </span><span style=\"display:inherit;clear:left;\">            (18.534) </span><span style=\"display:inherit;clear:left;\">Impuesto calculad<span class=\"_ _1\"></span>o al tipo impo<span class=\"_ _1\"></span>sitivo aplicab<span class=\"_ _1\"></span>le a los benefi<span class=\"_ _1\"></span>cios de la Socieda<span class=\"_ _1\"></span>d </span><span style=\"display:inherit;clear:left;\">dominante </span><span style=\"display:inherit;clear:left;\">         25.833  </span><span style=\"display:inherit;clear:left;\">               (4.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Efectos imposi<span class=\"_ _1\"></span>tivos de: </span><span style=\"display:inherit;clear:left;\">Resultados e<span class=\"_ _1\"></span>xentos de impues<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">           3.442  </span><span style=\"display:inherit;clear:left;\">                6.170 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gastos no ded<span class=\"_ _1\"></span>ucibles/Ingreso<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> no tributable<span class=\"_ _1\"></span>s a efecto<span class=\"_ _1\"></span>s fiscales </span><span style=\"display:inherit;clear:left;\">           1.540  </span><span style=\"display:inherit;clear:left;\">              17.443 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto gasto<span class=\"_ _1\"></span>s ampliaci\u00f3n de ca<span class=\"_ _b\"></span>pit<span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">1.934 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Efecto generado po<span class=\"_ _1\"></span>r diferencia<span class=\"_ _1\"></span> en tipos fis<span class=\"_ _1\"></span>cales en otros pa<span class=\"_ _1\"></span>\u00edses </span><span style=\"display:inherit;clear:left;\">           1.742  </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(921)</span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas fiscale<span class=\"_ _1\"></span>s para las que<span class=\"_ _1\"></span> no se ha recono<span class=\"_ _1\"></span>cido cr\u00e9dito <span class=\"_ _1\"></span>fiscal </span><span style=\"display:inherit;clear:left;\">         16.362  </span><span style=\"display:inherit;clear:left;\">              10.390 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ajuste hiperinflaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">889<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Aplicaci\u00f3n de base<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _1\"></span>s negativas </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(11)</span> </span><span style=\"display:inherit;clear:left;\">            (25.011) </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">         (8.129) </span><span style=\"display:inherit;clear:left;\">              12.513 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gasto por impuest<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">         43.602  </span><span style=\"display:inherit;clear:left;\">              15.950 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de los activos y pasivos por impuestos diferidos es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos por impuest<span class=\"_ _1\"></span>os diferidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a recuperar en m\u00e1<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">            364.486  </span><span style=\"display:inherit;clear:left;\">          284.111  </span><span style=\"display:inherit;clear:left;\">a <span class=\"ls0\">recuperar en meno<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span></span><span style=\"display:inherit;clear:left;\">4.979  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            125.296 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            369.465  </span><span style=\"display:inherit;clear:left;\">          409.407  </span><span style=\"display:inherit;clear:left;\">Pasivos por i<span class=\"_ _1\"></span>mpuestos difer<span class=\"_ _1\"></span>idos </span><span style=\"display:inherit;clear:left;\">a recuperar en m\u00e1<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">23.934  </span><span style=\"display:inherit;clear:left;\">            -  </span><span style=\"display:inherit;clear:left;\">a recuperar en meno<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">42.355  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            62.001  </span><span style=\"display:inherit;clear:left;\">66.289 </span><span style=\"display:inherit;clear:left;\">            62.001  </span><span style=\"display:inherit;clear:left;\">La reducci\u00f3n del pasivo a menos de 12 meses se ha visto afectada como cons<span class=\"_ _1\"></span>ecuencia de un retraso en la </span><span style=\"display:inherit;clear:left;\">entrega de la \u00faltima unidad del proyecto de Per\u00fa.  </span><span style=\"display:inherit;clear:left;\">El movimiento de los activos y de los pasivos por impuestos diferidos es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activo </span><span style=\"display:inherit;clear:left;\">Pasivo </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">            410.858  </span><span style=\"display:inherit;clear:left;\">              64.412 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en la cuenta de re<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">               (3.713)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               (2.033)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en patrimonio </span><span style=\"display:inherit;clear:left;\">                2.262  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(378)</span> </span><span style=\"display:inherit;clear:left;\">Saldo a 31 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2022 </span><span style=\"display:inherit;clear:left;\">            409.407  </span><span style=\"display:inherit;clear:left;\">              62.001 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en la cuenta de re<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">             (36.036)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(58)</span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en patrimonio </span><span style=\"display:inherit;clear:left;\">               (3.906)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                4.346 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo a 31 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 </span><span style=\"display:inherit;clear:left;\">            369.465  </span><span style=\"display:inherit;clear:left;\">              66.289 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los impuestos anticipados y diferidos son originados por los siguientes conceptos:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fiscale<span class=\"_ _1\"></span>s por base<span class=\"_ _1\"></span>s imponibles nega<span class=\"_ _1\"></span>tivas </span><span style=\"display:inherit;clear:left;\">87.948  </span><span style=\"display:inherit;clear:left;\">              90.571 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9dito fiscal por<span class=\"_ _1\"></span> l\u00edmite del 50% e<span class=\"_ _b\"></span>n <span class=\"_ _0\"></span>la compensa<span class=\"_ _1\"></span>ci\u00f3n de p\u00e9rdidas en<span class=\"_ _1\"></span> el consolidado </span><span style=\"display:inherit;clear:left;\">fiscal </span><span style=\"display:inherit;clear:left;\">49.791  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en filiales y e<span class=\"_ _1\"></span>stablecimiento<span class=\"_ _1\"></span>s permanen<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">153.545  </span><span style=\"display:inherit;clear:left;\">            258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Homogeneizaci\u00f3n<span class=\"_ _1\"></span> valorativa de pr<span class=\"_ _b\"></span>oyectos </span><span style=\"display:inherit;clear:left;\">31.580  </span><span style=\"display:inherit;clear:left;\">              14.524 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Reserva de cober<span class=\"_ _1\"></span>tura </span><span style=\"display:inherit;clear:left;\">944 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 4.850<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Impacto NIIF 15 <span class=\"_ _1\"></span>y NIIF 9 </span><span style=\"display:inherit;clear:left;\">1.433  </span><span style=\"display:inherit;clear:left;\">                 1.345<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">44.224  </span><span style=\"display:inherit;clear:left;\">              39.802 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">369.465  </span><span style=\"display:inherit;clear:left;\">            409.407 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> <span class=\"ff5\">Pasivos</span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-Diferencias te<span class=\"_ _1\"></span>mporales en pa\u00ed<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">61.237  </span><span style=\"display:inherit;clear:left;\">              58.264 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-Homogene<span class=\"_ _1\"></span>izaci\u00f3n valorativa de<span class=\"_ _1\"></span> proyectos<span class=\"_ _1\"></span> y otros </span><span style=\"display:inherit;clear:left;\">706 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 3.737<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">-Reserva de cobe<span class=\"_ _1\"></span>rtura </span><span style=\"display:inherit;clear:left;\">4.346  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">66.289  </span><span style=\"display:inherit;clear:left;\">              62.001 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por dife<span class=\"_ _0\"></span>rencias temporales <span class=\"_ _0\"></span>corresponden,<span class=\"_ _0\"></span> principalmente, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Per\u00fa <span class=\"_ _0\"></span>(31.548 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Kuwait </span><span style=\"display:inherit;clear:left;\">(10.807 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros). <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>diferido de <span class=\"_ _0\"></span>Kuwait <span class=\"_ _0\"></span>incluye<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>conceptos, e<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mporte que </span><span style=\"display:inherit;clear:left;\">se estima se derivar\u00e1 del proceso con la hacienda local e<span class=\"_ _0\"></span>n la inspecci\u00f3n en curso. </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurridas en filiales y establecimientos permanentes </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de este ep\u00edgrafe a 31 de diciembre de 202<span class=\"_ _0\"></span>3 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en filiales </span><span style=\"display:inherit;clear:left;\">            113.368  </span><span style=\"display:inherit;clear:left;\">            217.537 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en establecim<span class=\"_ _1\"></span>ientos permanen<span class=\"_ _b\"></span>tes<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">              40.177  </span><span style=\"display:inherit;clear:left;\">              40.778 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            153.545  </span><span style=\"display:inherit;clear:left;\">            258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El detalle de las <span class=\"ff7\">principales \u201cP\u00e9rdidas incurridas en filiales\u201d</span> es el<span class=\"_ _0\"></span> siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Canad\u00e1 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            125.296 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bolivia </span><span style=\"display:inherit;clear:left;\">              28.600  </span><span style=\"display:inherit;clear:left;\">              28.586 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">              22.110  </span><span style=\"display:inherit;clear:left;\">              22.110 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">UK<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">              21.908  </span><span style=\"display:inherit;clear:left;\">              21.110 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Portugal </span><span style=\"display:inherit;clear:left;\">                 8.525<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 7.975<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Om\u00e1n </span><span style=\"display:inherit;clear:left;\">              18.181  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">              14.044  </span><span style=\"display:inherit;clear:left;\">              12.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            113.368  </span><span style=\"display:inherit;clear:left;\">            217.537 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _1\"></span>liquidado <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>Canad\u00e1 <span class=\"_ _b\"></span>Inc, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>aplicados <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>generadas </span><span style=\"display:inherit;clear:left;\">por dicha sociedad revirti\u00e9ndose el impuesto diferido correspondiente. </span><span style=\"display:inherit;clear:left;\">El detalle de las principales \u201cP\u00e9rdidas incurridas en establecimientos permanentes\u201d es el siguiente:<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Argelia </span><span style=\"display:inherit;clear:left;\">              14.357  </span><span style=\"display:inherit;clear:left;\">              14.324 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Australia </span><span style=\"display:inherit;clear:left;\">                 4.843<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 4.837<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Finlandia </span><span style=\"display:inherit;clear:left;\">                 9.753<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 9.757<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Francia </span><span style=\"display:inherit;clear:left;\">                 8.136<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 7.876<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">3.088  </span><span style=\"display:inherit;clear:left;\">                 3.984<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">40.177  </span><span style=\"display:inherit;clear:left;\">              40.778 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _f\"> </span>activos <span class=\"_ _a\"> </span>por <span class=\"_ _f\"> </span>impuestos <span class=\"_ _a\"> </span>diferidos <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>reconocen <span class=\"_ _a\"> </span>en <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>medida <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>es <span class=\"_ _f\"> </span>probable <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>generaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">correspondiente beneficio fiscal a trav\u00e9s de beneficios fiscales futuros. </span><span style=\"display:inherit;clear:left;\">Las generaciones de lo<span class=\"_ _1\"></span>s activos por diferencias t<span class=\"_ _1\"></span>emporarias se han g<span class=\"_ _1\"></span>enerado, principalmente <span class=\"_ _1\"></span>entre los a\u00f1os 20<span class=\"_ _0\"></span>15 </span><span style=\"display:inherit;clear:left;\">a 2023. </span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se presenta desglose por zona geogr\u00e1fica de los cr\u00e9ditos fiscales por bases imponibles negativas </span></span><span style=\"display:inherit;clear:left;\">pendientes <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>compensaci\u00f3n <span class=\"_ _e\"> </span>activadas <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>impuestos <span class=\"_ _e\"> </span>anticipados </span><span style=\"display:inherit;clear:left;\">originados por p\u00e9rdidas incurridas en filiales y establecimientos permanentes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fisca<span class=\"_ _1\"></span>les por bases i<span class=\"_ _1\"></span>mponibles ne<span class=\"_ _1\"></span>gativas </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">69.554  </span><span style=\"display:inherit;clear:left;\">                69.249 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Polonia </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  7.396 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Chile </span><span style=\"display:inherit;clear:left;\">5.865  </span><span style=\"display:inherit;clear:left;\">                  7.070 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Arabia Saud\u00ed<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">11.126  </span><span style=\"display:inherit;clear:left;\">                  3.210 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">USA </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  2.322 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">1.403  </span><span style=\"display:inherit;clear:left;\">                  1.324 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">87.948  </span><span style=\"display:inherit;clear:left;\">                90.571 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9dito fiscal p<span class=\"_ _1\"></span>or l\u00edmite del<span class=\"_ _1\"></span> 50% en la compensac<span class=\"_ _1\"></span>i\u00f3n de p\u00e9rdida<span class=\"_ _b\"></span>s en el consolidado fiscal </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">49.791  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuestos ant<span class=\"_ _1\"></span>icipados por p\u00e9r<span class=\"_ _1\"></span>didas incurr<span class=\"_ _1\"></span>idas en filiales<span class=\"_ _1\"></span> y establec<span class=\"_ _1\"></span>imientos per<span class=\"_ _1\"></span>manentes </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">153.545  </span><span style=\"display:inherit;clear:left;\">              258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">291.284  </span><span style=\"display:inherit;clear:left;\">              348.886 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>Espa\u00f1a, Chi<span class=\"_ _1\"></span>le, <span class=\"_ _b\"></span>Arabia<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Saud\u00ed <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>USA <span class=\"_ _b\"></span>no <span class=\"_ _1\"></span>hay <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>l\u00edmite<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>temporal <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>aplicar <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>anticipados <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>deducirse </span><span style=\"display:inherit;clear:left;\">las b<span class=\"_ _0\"></span>ases imponibles negativas<span class=\"_ _0\"></span>, de <span class=\"_ _0\"></span>acuerdo con<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>legislaci\u00f3n vigente.<span class=\"_ _0\"></span> En <span class=\"_ _0\"></span>Polonia los cr\u00e9ditos <span class=\"_ _0\"></span>fiscales tienen <span class=\"_ _0\"></span>una </span><span style=\"display:inherit;clear:left;\">validez de 5 a\u00f1os. </span><span style=\"display:inherit;clear:left;\">Con efectos para los periodos impositivos <span class=\"_ _1\"></span>que se inicien en 2023, la di<span class=\"_ _1\"></span>sposici\u00f3n final 5 Tres de la Ley 28/2022,<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\">27 <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>diciembre, <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>est<span class=\"_ _1\"></span>ablecimiento <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>grav\u00e1menes <span class=\"_ _8\"> </span>te<span class=\"_ _0\"></span>mporales <span class=\"_ _d\"> </span>energ\u00e9tico <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">establecimientos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cr\u00e9<span class=\"_ _0\"></span>dito <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>crea <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>solidaridad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>randes </span><span style=\"display:inherit;clear:left;\">fortunas, <span class=\"_ _f\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>se <span class=\"_ _19\"> </span>modifican <span class=\"_ _f\"> </span>determinadas <span class=\"_ _f\"> </span>no<span class=\"_ _0\"></span>rmas <span class=\"_ _f\"> </span>tributarias, <span class=\"_ _19\"> </span>incorpora <span class=\"_ _f\"> </span>una <span class=\"_ _19\"> </span>nueva <span class=\"_ _f\"> </span>disposici\u00f3n <span class=\"_ _19\"> </span>adicional, <span class=\"_ _f\"> </span>la </span><span style=\"display:inherit;clear:left;\">decimoctava, <span class=\"_ _b\"></span>a la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>27/2014, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>27 <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>noviembre, <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>Impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _b\"></span>Socie<span class=\"_ _0\"></span><span class=\"ff7\">dades <span class=\"_ _b\"></span>(en ad<span class=\"_ _1\"></span>elante, <span class=\"_ _1\"></span>\u201cLIS\u201d), <span class=\"_ _b\"></span>incorpora </span></span><span style=\"display:inherit;clear:left;\">una medida de car\u00e1cter temporal por la que se limita el i<span class=\"_ _1\"></span>mporte de las bases imponibles negativas individuales de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _d\"> </span>una <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"> </span>entidades <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>integran <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>grupo <span class=\"_ _8\"> </span>fiscal <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Impuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _d\"> </span>Sociedades <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>50%. <span class=\"_ _d\"> </span>Como </span><span style=\"display:inherit;clear:left;\">consecuencia <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _6\"></span>adicional, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>generado <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">49.791 <span class=\"_ _0\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>imputar\u00e1 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _7\"></span>imponible <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ineal <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>10 <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>sin </span><span style=\"display:inherit;clear:left;\">que le aplique limitaci\u00f3n alguna adicional. </span><span style=\"display:inherit;clear:left;\">De acuerdo co<span class=\"_ _1\"></span>n las prev<span class=\"_ _1\"></span>isiones elaboradas por <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a Direcci\u00f3n, <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> estima <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>cr\u00e9ditos fiscales </span><span style=\"display:inherit;clear:left;\">e <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _0\"></span>anticipados <span class=\"_ _7\"></span>generados <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ucursales <span class=\"_ _0\"></span>/ <span class=\"_ _7\"></span>filiales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _0\"></span>Dominante, <span class=\"_ _7\"></span>tendr\u00e1 <span class=\"_ _0\"></span>lugar </span><span style=\"display:inherit;clear:left;\">en un <span class=\"_ _0\"></span>plazo de <span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>a\u00f1os, pues, entre <span class=\"_ _0\"></span>otras acciones, <span class=\"_ _0\"></span>hay un plan <span class=\"_ _0\"></span>previsto para l<span class=\"_ _0\"></span>iquidar dichas sucursales/filiales <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un periodo inferior, l\u00f3<span class=\"_ _1\"></span>gicamente supeditado al <span class=\"_ _1\"></span>cumplimiento de las <span class=\"_ _1\"></span>obligaciones contractuales y <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ercantiles de l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">sucursales/filiales. <span class=\"_ _6\"></span>En <span class=\"_ _7\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _7\"></span>sentido, <span class=\"_ _6\"></span>cab<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>destacar <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>conforme <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _6\"></span>previsto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>ha </span><span style=\"display:inherit;clear:left;\">tenido <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>TR <span class=\"_ _7\"></span>Canad\u00e1 <span class=\"_ _7\"></span>Inc <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tambi\u00e9n, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>previsto, <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>terializaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>fiscal </span><span style=\"display:inherit;clear:left;\">por importe <span class=\"_ _b\"></span>de 49.791 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _1\"></span>que, <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>a modificaci\u00f3n de <span class=\"_ _b\"></span>la LIS <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ndicada <span class=\"_ _1\"></span>anteriormente </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>sta <span class=\"_ _7\"></span>nota, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>imputar\u00e1 <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>base <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>mponible <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>lineal <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>10 <span class=\"_ _6\"></span>ejercicios, <span class=\"_ _7\"></span>sin <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>aplique </span><span style=\"display:inherit;clear:left;\">limitaci\u00f3n alguna adicional. </span><span style=\"display:inherit;clear:left;\">Las hip\u00f3tesis <span class=\"_ _b\"></span>uti<span class=\"_ _0\"></span>lizadas <span class=\"_ _1\"></span>en el <span class=\"_ _b\"></span>plan de recuperabilidad de<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>activos por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _1\"></span>se sustentan <span class=\"_ _1\"></span>tanto en <span class=\"_ _1\"></span>los </span><span style=\"display:inherit;clear:left;\">objetivos a <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>plazo comunicados <span class=\"_ _0\"></span>(esto es, <span class=\"_ _0\"></span>unos <span class=\"_ _0\"></span>9.000 millones d<span class=\"_ _0\"></span>e euros <span class=\"_ _0\"></span>de cartera, 5.0<span class=\"_ _0\"></span>00 millones <span class=\"_ _0\"></span>de euros </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _e\"> </span>ingresos <span class=\"_ _d\"> </span>anuales <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>encima <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>4% <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>margen), <span class=\"_ _e\"> </span>as\u00ed <span class=\"_ _d\"> </span>como <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _7\"></span>as <span class=\"_ _e\"> </span>pr<span class=\"_ _1\"></span>evisiones <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>basa <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">desembolso del <span class=\"_ _0\"></span>\u201cFondo de Apoyo a l<span class=\"_ _0\"></span>a Solvencia de Empresas <span class=\"_ _0\"></span>Estrat\u00e9gicas\u201d y la recuperaci\u00f3n <span class=\"_ _0\"></span>del nivel de v<span class=\"_ _0\"></span>entas </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>rentabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>expectativas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recuperaci\u00f3n <span class=\"_ _0\"></span>normalizada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>transici\u00f3n <span class=\"_ _0\"></span>energ\u00e9tica <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>tor, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>planificaci\u00f3n <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>adelante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>previo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>con </span><span style=\"display:inherit;clear:left;\">la Administraci\u00f3n <span class=\"_ _0\"></span>Tributaria Espa\u00f1ola) y<span class=\"_ _0\"></span> la entrada e<span class=\"_ _0\"></span>n vigor de <span class=\"_ _0\"></span>la segunda <span class=\"_ _0\"></span>parte del plan <span class=\"_ _0\"></span>Eficiencia, que identifica </span><span style=\"display:inherit;clear:left;\">oportunidades <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _1\"></span>sea <span class=\"_ _b\"></span>m\u00e1s efi<span class=\"_ _1\"></span>ciente. <span class=\"_ _b\"></span> En <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>ste <span class=\"_ _1\"></span>sentido, <span class=\"_ _b\"></span>tal <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>como pre<span class=\"_ _1\"></span>ve\u00eda <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>plan <span class=\"_ _1\"></span>elaborado <span class=\"_ _b\"></span>en 202<span class=\"_ _1\"></span>2, </span><span style=\"display:inherit;clear:left;\">cuyas hip\u00f3tesis son consistentes con las del plan de 2023, el<span class=\"_ _1\"></span> Grupo ha reducido sus activos por impuesto diferido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en un importe de 40 millones de euros, aproximadamente, al 31 de diciem<span class=\"_ _1\"></span>bre de 2023.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cabe destacar <span class=\"_ _0\"></span>que en el<span class=\"_ _0\"></span> caso base de<span class=\"_ _0\"></span>l ejercicio de <span class=\"_ _0\"></span>recuperabilidad de los activos <span class=\"_ _0\"></span>por impuesto diferido, <span class=\"_ _0\"></span>el Grupo </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _7\"></span>ha <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsiderado <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>reciente <span class=\"_ _0\"></span>sentencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Tribunal <span class=\"_ _7\"></span>Constitucional <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>donde <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>declaran <span class=\"_ _7\"></span>nulas <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>limitaciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">fijadas en el RD 3/2016 a la hora de aplicar las bases imponibles negativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sensibilidad <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>variables <span class=\"_ _0\"></span>cr\u00edticas <span class=\"_ _0\"></span>utilizadas <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _8\"></span>proyecciones, <span class=\"_ _6\"></span>principalmente <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>estimaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>proyec<span class=\"_ _0\"></span>tos <span class=\"_ _6\"></span>futuros, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsiderando </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _f\"> </span>di<span class=\"_ _0\"></span>stintos <span class=\"_ _f\"> </span>escenarios <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>relaci\u00f3n <span class=\"_ _f\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>los <span class=\"_ _19\"> </span>efectos <span class=\"_ _f\"> </span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _f\"> </span>citada <span class=\"_ _19\"> </span>sentencia <span class=\"_ _f\"> </span>del <span class=\"_ _19\"> </span>Tribunal </span><span style=\"display:inherit;clear:left;\">Constitucional, <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>tal <span class=\"_\"> </span>manera <span class=\"_\"> </span>que <span class=\"_\"> </span>a<span class=\"_ _1\"></span>un <span class=\"_\"> </span>ante <span class=\"_\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_\"> </span>reducci\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_\"> </span>25% <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>rentabilidad <span class=\"_ _e\"> </span>me<span class=\"_ _0\"></span>dia <span class=\"_\"> </span>e<span class=\"_ _1\"></span>sperada, <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">recuperabilidad de los activos por impuesto diferido tendr\u00eda lugar en un plazo inferior a 10 a\u00f1os. </span><span style=\"display:inherit;clear:left;\">El deta<span class=\"_ _0\"></span>lle de bases <span class=\"_ _0\"></span>imponibles negativas <span class=\"_ _0\"></span>acumuladas procedentes d<span class=\"_ _0\"></span>e filiales <span class=\"_ _0\"></span>sobre las q<span class=\"_ _0\"></span>ue no s<span class=\"_ _0\"></span>e h<span class=\"_ _7\"></span>an re<span class=\"_ _0\"></span>conocido </span><span style=\"display:inherit;clear:left;\">activos fiscales corresponde, fundamentalmente, a las siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Base </span><span style=\"display:inherit;clear:left;\">Cuota </span><span style=\"display:inherit;clear:left;\">Base </span><span style=\"display:inherit;clear:left;\">Cuota </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">157.076 </span><span style=\"display:inherit;clear:left;\">39.269 </span><span style=\"display:inherit;clear:left;\">157.076 </span><span style=\"display:inherit;clear:left;\">39.269 </span><span style=\"display:inherit;clear:left;\">Arabia Saud\u00ed<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">539.390 </span><span style=\"display:inherit;clear:left;\">107.878 </span><span style=\"display:inherit;clear:left;\">452.255 </span><span style=\"display:inherit;clear:left;\">90.451 </span><span style=\"display:inherit;clear:left;\">La direcci\u00f3n no considera su activaci\u00f3n a cierre del ejercicio <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> no poder estimar la fecha de su recuperaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _6\"></span>generad<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>operaciones <span class=\"_ _6\"></span>cargadas <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>abonadas<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">directamente contra patrimonio, adicionales a los detallados en el Estado del Resultado Gl<span class=\"_ _1\"></span>obal Consolidado<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2023 la <span class=\"_ _0\"></span>Audiencia <span class=\"_ _0\"></span>Nacional ha <span class=\"_ _0\"></span>notificado <span class=\"_ _0\"></span>las sentencias <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>favor de <span class=\"_ _0\"></span>T\u00e9cnicas Reunidas<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>omo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">matriz <span class=\"_ _e\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _e\"> </span>grupo <span class=\"_\"> </span>consolidado <span class=\"_ _e\"> </span>fiscal, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>11 <span class=\"_\"> </span>UTES <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>liquidaciones <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>Impuesto <span class=\"_ _e\"> </span>sobre </span><span style=\"display:inherit;clear:left;\">Sociedades correspondientes a los ejercicios 2008 <span class=\"_ _0\"></span>a 2011. El fallo de la Audiencia reconoce que la aplicaci\u00f3n por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas de la exenci\u00f3n del art\u00edculo 50.1 <span class=\"_ _1\"></span>del Texto Refundido de la Ley<span class=\"_ _1\"></span> del Impuesto sobre Sociedade<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">respecto del resultado de 11 UTEs a trav\u00e9s de las que operaba en el ex<span class=\"_ _0\"></span>tranjero era conforme a Derecho.  </span><span style=\"display:inherit;clear:left;\">Hasta <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>fecha, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>Tribu<span class=\"_ _1\"></span>nal <span class=\"_ _e\"> </span>S<span class=\"_ _1\"></span>upremo <span class=\"_ _d\"> </span>ha <span class=\"_ _e\"> </span>notificado <span class=\"_ _d\"> </span>once <span class=\"_ _e\"> </span>providencias <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inadmisi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rec<span class=\"_ _0\"></span>urso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>casaci\u00f3n </span><span style=\"display:inherit;clear:left;\">presentado <span class=\"_ _d\"> </span>por <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>abogac\u00eda <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Estado <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>estas<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>liquidaciones.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>Una<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>ellas <span class=\"_ _d\"> </span>es <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>dictada <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el </span><span style=\"display:inherit;clear:left;\">procedimiento <span class=\"_ _0\"></span>seguido contra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>calidad <span class=\"_ _0\"></span>de entidad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>del g<span class=\"_ _0\"></span>rupo de <span class=\"_ _0\"></span>consolidaci\u00f3n <span class=\"_ _0\"></span>fiscal, </span><span style=\"display:inherit;clear:left;\">que <span class=\"_\"> </span>es <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span>tidad <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>quien <span class=\"_\"> </span>se <span class=\"_\"> </span>le <span class=\"_\"> </span>l<span class=\"_ _1\"></span>iquidaba <span class=\"_\"> </span>la <span class=\"_\"> </span>deuda <span class=\"_ _e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>su <span class=\"_ _e\"> </span>to<span class=\"_ _0\"></span>talidad, <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_\"> </span>otras <span class=\"_\"> </span>se <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_\"> </span>con <span class=\"_\"> </span>los<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">procedimientos <span class=\"_ _6\"></span>seguidos <span class=\"_ _8\"></span>con <span class=\"_ _7\"></span><span class=\"ls8\">diez</span> <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>UTEs <span class=\"_ _6\"></span>regularizadas. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>actualidad, <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>espera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">notifique la providencia de inadmisi\u00f3n correspondiente a la \u00fanica UTE restante. </span><span style=\"display:inherit;clear:left;\">Ante <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Tri<span class=\"_ _0\"></span>bunal <span class=\"_ _7\"></span>Supremo <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>caben <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>recursos, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>considerar <span class=\"_ _6\"></span>cerrada <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">inspecci\u00f3n del impuesto sobre sociedades de los a\u00f1os 2008 a 2011. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>julio<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2017 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>inici\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inspecci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>2012 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>2014 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">ejercicios 2014 a 2015 para el resto de los impuestos. </span><span style=\"display:inherit;clear:left;\">Derivado de<span class=\"_ _0\"></span> la inspecci\u00f3n de<span class=\"_ _0\"></span> los ejercicios 2012<span class=\"_ _0\"></span>-2014 e<span class=\"_ _0\"></span>xisten una serie de<span class=\"_ _0\"></span> puntos en m<span class=\"_ _0\"></span>ateria del impuesto s<span class=\"_ _0\"></span>obre </span><span style=\"display:inherit;clear:left;\">sociedades <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span>bjeto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>actas <span class=\"_ _b\"></span>firmadas <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>disconformidad, <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dichas <span class=\"_ _b\"></span>actas <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>disconformidad </span><span style=\"display:inherit;clear:left;\">asciende <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>el ejercicio <span class=\"_ _b\"></span>2012 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3.566 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(7<span class=\"_ _0\"></span>44 <span class=\"_ _b\"></span>miles de <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _b\"></span>correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ntereses), <span class=\"_ _b\"></span>mientras </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span>2013 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2014 <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>actas <span class=\"_ _7\"></span>conten\u00edan <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>propuesta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.002 </span><span style=\"display:inherit;clear:left;\">miles de <span class=\"_ _1\"></span>euros (833 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros correspond<span class=\"_ _1\"></span>ientes a <span class=\"_ _1\"></span>intereses<span class=\"_ _0\"></span>). Adi<span class=\"_ _1\"></span>cionalmente, la <span class=\"_ _1\"></span>Sociedad recibi\u00f3 <span class=\"_ _1\"></span>propuestas </span><span style=\"display:inherit;clear:left;\">de sanci\u00f3n para los ejercicios 2012 y 2013 a 2014 por importe de 1,2 y 1,6 millones de euros, respectiva<span class=\"_ _1\"></span>mente.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _b\"></span>recurri\u00f3 <span class=\"_ _b\"></span>ante <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>TEAC <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>anteriores <span class=\"_ _1\"></span>propuestas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>disconformidad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>anci\u00f3n <span class=\"_ _b\"></span>y, <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>3 <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>febrero </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>el TEAC <span class=\"_ _0\"></span>notific\u00f3 <span class=\"_ _0\"></span>dos resoluciones <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>as propuestas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>disconformidad, estimando <span class=\"_ _0\"></span>\u00edntegramente los </span><span style=\"display:inherit;clear:left;\">citados acuerdos de <span class=\"_ _0\"></span>disconformidad impugnados y, dos resoluciones s<span class=\"_ _0\"></span>obre las propuestas de sanci\u00f3n, <span class=\"_ _0\"></span>una por la </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>confirma <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mposici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>anci\u00f3n <span class=\"_ _6\"></span>correspondiente <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>2012, <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>otra <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>desestima </span><span style=\"display:inherit;clear:left;\">parcialmente la sanci\u00f3n <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>a los ejercicios 2013 <span class=\"_ _0\"></span>a 2014, lo q<span class=\"_ _0\"></span>ue supone una reducci\u00f3n <span class=\"_ _0\"></span>de la sanci\u00f3n </span><span style=\"display:inherit;clear:left;\">de 0,455 millones de euros. </span><span style=\"display:inherit;clear:left;\">Las anteriores <span class=\"_ _b\"></span>decisiones del <span class=\"_ _1\"></span>TEAC fueron <span class=\"_ _1\"></span>nuevamente <span class=\"_ _1\"></span>recurridas <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>de marzo <span class=\"_ _b\"></span>de 2022, e<span class=\"_ _1\"></span>n v\u00eda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">contencioso-administrativa ante la AN, estando todas a la fecha pendientes de votaci\u00f3n y pronunciamiento.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">En opini\u00f3n de la <span class=\"_ _1\"></span>Direcci\u00f3n de la <span class=\"_ _1\"></span>Sociedad Dominante y sus a<span class=\"_ _1\"></span>sesores fiscales se concluye q<span class=\"_ _1\"></span>ue no es probable <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>actas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recurridas ante <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>AN <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>satisfacer, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>provisi\u00f3n </span><span style=\"display:inherit;clear:left;\">alguna por estos conceptos. </span><span style=\"display:inherit;clear:left;\">Acuerdo Previo de Valoraci\u00f3n </span><span style=\"display:inherit;clear:left;\">Con el <span class=\"_ _b\"></span>fin de <span class=\"_ _1\"></span>alinear la <span class=\"_ _b\"></span>pol\u00edtica de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>recios <span class=\"_ _1\"></span>de tr<span class=\"_ _1\"></span>ansferencia de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo con <span class=\"_ _b\"></span>los est\u00e1ndares <span class=\"_ _1\"></span>establecidos p<span class=\"_ _1\"></span>or la <span class=\"_ _1\"></span>OCDE </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Proyecto <span class=\"_ _e\"> </span>BEPS <span class=\"_ _e\"> </span>(Bas<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>Erosion <span class=\"_ _e\"> </span>and <span class=\"_ _e\"> </span>Profit <span class=\"_ _e\"> </span>Shifting) <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>construir <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>confianza <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>mejorar <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">entendimiento co<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>Administraci\u00f3n Tributaria espa\u00f1ola, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>ha suscrito <span class=\"_ _0\"></span>un APA <span class=\"_ _0\"></span>de pre<span class=\"_ _0\"></span>cios transferencia <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">24 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>2022. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>APA <span class=\"_ _0\"></span>(Advance <span class=\"_ _0\"></span>Price <span class=\"_ _7\"></span>Agreement) <span class=\"_ _0\"></span>cubre <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>015 <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>2026 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incorpora </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _7\"></span>EPC s<span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>socios, <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>define, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realizan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">proyecto, <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>contribuci\u00f3n <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>resultado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cada <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>intervinientes. <span class=\"_ _e\"> </span>Dicho <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _e\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>sido </span><span style=\"display:inherit;clear:left;\">considerado por la Direcci\u00f3n del Grupo dentro de las estimaciones de flujo de caja. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>presente <span class=\"_ _e\"> </span>APA <span class=\"_ _d\"> </span>tiene <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>objeto <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>distribuci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _d\"> </span>entre <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>ac<span class=\"_ _0\"></span>t\u00faan <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>centros </span><span style=\"display:inherit;clear:left;\">operativos del Grupo, que participan en la ejecuci\u00f3n de proyectos EPC y EPCm fuera de E<span class=\"_ _1\"></span>spa\u00f1a. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de la contribuci\u00f3n a cad<span class=\"_ _0\"></span>a entidad permite distribuir el resultado entre las entidades que participan en el </span><span style=\"display:inherit;clear:left;\">EPC <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>EPCm <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rango d<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>alores. <span class=\"_ _0\"></span>Se considera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aportaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>forman </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>del <span class=\"_\"> </span>corporativo <span class=\"_\"> </span>y <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>c<span class=\"_ _1\"></span>entros <span class=\"_\"> </span>operativos <span class=\"_\"> </span>offshore <span class=\"_\"> </span>(entidades <span class=\"_\"> </span>offshore) <span class=\"_\"> </span>sigue <span class=\"_\"> </span>el <span class=\"_\"> </span>principio <span class=\"_\"> </span>de <span class=\"_\"> </span>plena </span><span style=\"display:inherit;clear:left;\">competencia si se destinan entre el 70% y el 80% de los resultados de cada pro<span class=\"_ _1\"></span>yecto. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>aportaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>forman <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>entros <span class=\"_ _7\"></span>operativos <span class=\"_ _7\"></span>on<span class=\"_ _0\"></span>shore <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">principio de plena competencia si se destina entre el 20% y el 30% de los resultados de cada proyecto. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto sobre el Valor A\u00f1adido </span><span style=\"display:inherit;clear:left;\">En junio <span class=\"_ _0\"></span>de 2013, <span class=\"_ _0\"></span>la Agencia Trib<span class=\"_ _0\"></span>utaria espa\u00f1ola comunic\u00f3 a<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad el <span class=\"_ _0\"></span>inicio de <span class=\"_ _0\"></span>actuaciones inspectoras del </span><span style=\"display:inherit;clear:left;\">impuesto sobre el IVA de los ejercicios 2009 a 2011 prorroga<span class=\"_ _1\"></span>bles a los ejercicios 2012 y 2013.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Para los <span class=\"_ _0\"></span>ejercicios 2009 y 2<span class=\"_ _0\"></span>011 la Sociedad re<span class=\"_ _0\"></span>cibi\u00f3 una propuesta de l<span class=\"_ _0\"></span>iquidaci\u00f3n de 1,26 <span class=\"_ _0\"></span>millones de euros <span class=\"_ _0\"></span>y una </span><span style=\"display:inherit;clear:left;\">propuesta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>sanci\u00f3n de <span class=\"_ _b\"></span>0,445 <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _b\"></span>de eur<span class=\"_ _1\"></span>os, <span class=\"_ _1\"></span>ambos <span class=\"_ _b\"></span>incluidos intere<span class=\"_ _1\"></span>ses, <span class=\"_ _1\"></span>mientras <span class=\"_ _b\"></span>que para <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>jercicios <span class=\"_ _b\"></span>2012 </span><span style=\"display:inherit;clear:left;\">y 2013 reci<span class=\"_ _1\"></span>bi\u00f3 una prop<span class=\"_ _1\"></span>uesta de liquidaci\u00f3n que<span class=\"_ _1\"></span> reconoc\u00eda <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>de reembolsar <span class=\"_ _1\"></span>a la S<span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>ciedad 0,664 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>solicitud <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>1.5<span class=\"_ _0\"></span>39 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>lones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>propuesta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>sanci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>0,372 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">euros. </span><span style=\"display:inherit;clear:left;\">Contra <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ante<span class=\"_ _0\"></span>riores <span class=\"_ _8\"></span>propuestas <span class=\"_ _8\"></span>TRSA <span class=\"_ _8\"></span>interpuso <span class=\"_ _8\"></span>demandas <span class=\"_ _8\"> </span>ante <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>TEAC, <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuales <span class=\"_ _8\"> </span>fueron <span class=\"_ _8\"> </span>desestimadas <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">posteriormente <span class=\"_ _e\"> </span>recurridas <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>TRSA <span class=\"_ _e\"> </span>ante <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>AN. <span class=\"_ _e\"> </span>En <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>eno <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>recurso <span class=\"_ _e\"> </span>contencioso-administrativo <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">ejercicios 2009 <span class=\"_ _1\"></span>y 2011, <span class=\"_ _1\"></span>TRSA solicit\u00f3 <span class=\"_ _1\"></span>la suspen<span class=\"_ _1\"></span>si\u00f3n del pago<span class=\"_ _1\"></span> de la <span class=\"_ _b\"></span>deu<span class=\"_ _0\"></span>da d<span class=\"_ _1\"></span>erivada del a<span class=\"_ _1\"></span>cuerdo de l<span class=\"_ _1\"></span>iquidaci\u00f3n y <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>sa<span class=\"_ _0\"></span>nci\u00f3n, <span class=\"_ _b\"></span>no <span class=\"_ _1\"></span>obstante, <span class=\"_ _b\"></span>la so<span class=\"_ _1\"></span>licitud <span class=\"_ _1\"></span>fue <span class=\"_ _b\"></span>desestimada <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>AN, <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"></span>procedi\u00f3 <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>ingreso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ambos </span><span style=\"display:inherit;clear:left;\">importes. <span class=\"_ _7\"></span>Por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>parte, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seno <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>recurso c<span class=\"_ _0\"></span>ontencioso<span class=\"_ _0\"></span>-administrativo <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>2012 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>013, <span class=\"_ _0\"></span>TRSA </span><span style=\"display:inherit;clear:left;\">solicit\u00f3 la suspensi\u00f3n del pago de la deuda, la cual fue aceptada por la AN. </span><span style=\"display:inherit;clear:left;\">El 29 <span class=\"_ _b\"></span>de junio <span class=\"_ _b\"></span>de 2022 se <span class=\"_ _b\"></span>notific\u00f3 sent<span class=\"_ _1\"></span>encia de <span class=\"_ _b\"></span>la AN de<span class=\"_ _1\"></span> los <span class=\"_ _b\"></span>a\u00f1os 2012 <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>13 <span class=\"_ _1\"></span>parcialmente <span class=\"_ _1\"></span>estimatoria del <span class=\"_ _b\"></span>recurso </span><span style=\"display:inherit;clear:left;\">interpuesto por <span class=\"_ _1\"></span>TRSA<span class=\"ls17\">. E</span>n particular, <span class=\"_ _1\"></span>la sentencia <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onfirmaba <span class=\"_ _1\"></span>el acuerdo <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>iquidaci\u00f3n, pero <span class=\"_ _1\"></span>anulaba la impo<span class=\"_ _1\"></span>sici\u00f3n </span><span style=\"display:inherit;clear:left;\">de la sanci\u00f3n <span class=\"_ _1\"></span>de 0,372 m<span class=\"_ _1\"></span>illones de euro<span class=\"_ _1\"></span>s.<span class=\"_ _0\"></span> Frente a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>misma, el pasado 13 <span class=\"_ _1\"></span>de septiembre d<span class=\"_ _1\"></span>e 2022 TRSA present<span class=\"_ _1\"></span>\u00f3 </span><span style=\"display:inherit;clear:left;\">escrito de preparaci\u00f3n del recurso de casaci\u00f3n en lo que a la confirmaci\u00f3n del acuerdo de liquidaci\u00f3n se refiere<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En e<span class=\"_ _1\"></span>ste se<span class=\"_ _1\"></span>ntido, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>pasado 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Tribunal <span class=\"_ _b\"></span>Supremo notific\u00f3 <span class=\"_ _b\"></span>providencia de<span class=\"_ _1\"></span> ina<span class=\"_ _1\"></span>dmisi\u00f3n <span class=\"_ _1\"></span>del re<span class=\"_ _1\"></span>curso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>casaci\u00f3n, <span class=\"_ _b\"></span>por lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sentencia de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>AN es <span class=\"_ _b\"></span>firme. <span class=\"_ _1\"></span>No <span class=\"_ _b\"></span>obstante, d<span class=\"_ _1\"></span>ado <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>liquidaci\u00f3n n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>arrojaba </span><span style=\"display:inherit;clear:left;\">cantidad alguna a ingresar, la sociedad no tendr\u00e1 que realizar ning\u00fan pago. </span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>27 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>notific\u00f3 <span class=\"_ _0\"></span>sentencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la AN <span class=\"_ _7\"></span>parcialmente estimatoria <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>recurso <span class=\"_ _0\"></span>interpuesto </span><span style=\"display:inherit;clear:left;\">por TRSA para <span class=\"_ _0\"></span>el procedimiento de los a\u00f1os 2009 a 20<span class=\"_ _0\"></span>11, <span class=\"_ _0\"></span><span class=\"lse\">la</span> cual anulaba en su totalidad el <span class=\"_ _0\"></span>acuerdo sancionador </span><span style=\"display:inherit;clear:left;\">y anulaba parcialmente el acuerdo de liquidaci\u00f3n en 0,144 millones de euros.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>sentencia de<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> AN <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los ej<span class=\"_ _0\"></span>ercicios 2009 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2011 es<span class=\"_ _0\"></span> firme, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>notificado d<span class=\"_ _0\"></span>ecreto de <span class=\"_ _0\"></span>firmeza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>4 d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">octubre de <span class=\"_ _1\"></span>2023, <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>st\u00e1ndose e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>actualidad a <span class=\"_ _1\"></span>la espera <span class=\"_ _b\"></span>de que <span class=\"_ _1\"></span>la Admi<span class=\"_ _1\"></span>nistraci\u00f3n tributari<span class=\"_ _1\"></span>a ejecute <span class=\"_ _b\"></span>la sentencia d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _e\"> </span>AN <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>devuelv<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>TRSA<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cantidades <span class=\"_ _e\"> </span>ingresadas <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>conceptos <span class=\"_\"> </span>a<span class=\"_ _1\"></span>nulados <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>AN, <span class=\"_ _d\"> </span>j<span class=\"_ _0\"></span>unto <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>los </span><span style=\"display:inherit;clear:left;\">correspondientes intereses de demora. </span><span style=\"display:inherit;clear:left;\">Otros impuestos </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _0\"></span>consecuencia de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inspecci\u00f3n ab<span class=\"_ _0\"></span>ierta el <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio de <span class=\"_ _0\"></span>2017 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>2014 <span class=\"_ _0\"></span>a 2015<span class=\"_ _0\"></span> (ambos <span class=\"_ _0\"></span>incluidos) </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>para el <span class=\"_ _b\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>impuestos, <span class=\"_ _b\"></span>varios punt<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>uedaron <span class=\"_ _b\"></span>sujetos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a actas <span class=\"_ _b\"></span>firmadas e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>isconformidad<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>3.573 <span class=\"_ _8\"></span>millones <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>incluyendo <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>y, <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>propuesta <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>sanci\u00f3n <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>1,6 </span><span style=\"display:inherit;clear:left;\">millones de euros.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>4 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>abril <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>notific\u00f3 <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>re<span class=\"_ _1\"></span>soluci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_\"> </span>TEAC <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nfirmaba <span class=\"_ _e\"> </span>pr\u00e1cticamente <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>su <span class=\"_ _e\"> </span>totalidad <span class=\"_\"> </span>l<span class=\"_ _b\"></span>a </span><span style=\"display:inherit;clear:left;\">regularizaci\u00f3n <span class=\"_ _0\"></span>contenida <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>acuerdos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>sanci\u00f3n. <span class=\"_ _7\"></span>Frente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>dicha <span class=\"_ _0\"></span>resoluci\u00f3n, <span class=\"_ _7\"></span>TRSA <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>terpuso <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">pasado 29 de mayo de 2023 recurso contencioso-administrativo ante la AN. </span><span style=\"display:inherit;clear:left;\">El pasado <span class=\"_ _b\"></span>12 de <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>023 <span class=\"_ _1\"></span>se entreg\u00f3 <span class=\"_ _b\"></span>a TRSA e<span class=\"_ _1\"></span>l e<span class=\"_ _1\"></span>xpediente admi<span class=\"_ _1\"></span>nistrativo <span class=\"_ _1\"></span>con plazo <span class=\"_ _b\"></span>para formalizar <span class=\"_ _1\"></span>demanda.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>obstante, <span class=\"_ _7\"></span>dado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>expediente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>encontraba <span class=\"_ _6\"></span>incompleto, <span class=\"_ _7\"></span>TRSA <span class=\"_ _7\"></span>solicit\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compleci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>expediente, <span class=\"_ _7\"></span>lo </span><span style=\"display:inherit;clear:left;\">que supuso la suspensi\u00f3n del plazo para formalizar demanda. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>pasado <span class=\"_\"> </span>28 <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>septiembre <span class=\"_\"> </span>de <span class=\"_\"> </span>2023 <span class=\"_\"> </span>se <span class=\"_\"> </span>entreg\u00f3 <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>nu<span class=\"_ _1\"></span>evo <span class=\"_\"> </span>el <span class=\"_\"> </span>expediente <span class=\"_\"> </span>a<span class=\"_ _0\"></span>dministrativo <span class=\"_\"> </span>a <span class=\"_\"> </span>TRSA <span class=\"_\"> </span>para <span class=\"_\"> </span>la </span><span style=\"display:inherit;clear:left;\">formalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>demanda, <span class=\"_ _0\"></span>habiendo <span class=\"_ _0\"></span>presentado <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misma <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>pasado <span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>octubre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>actualidad </span><span style=\"display:inherit;clear:left;\">se est\u00e1 a la espera de que el Abogado del Estado presente su escrito de contestaci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>y su<span class=\"_ _0\"></span>s asesores <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>concluido que <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>improbable que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tenga que <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>ci<span class=\"_ _0\"></span>tadas <span class=\"_ _d\"> </span>certificaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>sanciones, <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>re<span class=\"_ _0\"></span>alizado <span class=\"_ _d\"> </span>provisi\u00f3n <span class=\"_ _d\"> </span>alguna <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>estos </span><span style=\"display:inherit;clear:left;\">conceptos. </span><span style=\"display:inherit;clear:left;\">El detalle de los ejercicios abiertos a inspecci\u00f3n es el siguiente: </span><span style=\"display:inherit;clear:left;\">Impuesto  </span><span style=\"display:inherit;clear:left;\">Ejercicios </span><span style=\"display:inherit;clear:left;\">Impuesto sobre So<span class=\"_ _1\"></span>ciedades </span><span style=\"display:inherit;clear:left;\">2015<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre el<span class=\"_ _1\"></span> Valor A\u00f1adido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2016<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre la<span class=\"_ _1\"></span> Renta de las<span class=\"_ _1\"></span> Personas F\u00edsicas </span><span style=\"display:inherit;clear:left;\">2016<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros tributos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">\u00daltimos 4 ejerci<span class=\"_ _1\"></span>cios </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsecuencia, <span class=\"_ _b\"></span>entre <span class=\"_ _1\"></span>otras, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>osibles <span class=\"_ _b\"></span>interpretaciones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _1\"></span>vigente, <span class=\"_ _b\"></span>podr\u00edan </span><span style=\"display:inherit;clear:left;\">surgir <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _0\"></span>adicionales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>inspecci\u00f3n. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>todo <span class=\"_ _0\"></span>caso, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _8\"></span>consideran <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>dichos <span class=\"_ _8\"> </span>pasivos, <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>producirse, <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>afecta<span class=\"_ _0\"></span>r\u00edan <span class=\"_ _6\"></span>significativamente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas. </span><span style=\"display:inherit;clear:left;\">Pilar Dos Impuesto m\u00ednimo Global </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>14 de <span class=\"_ _16\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>2021, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Marco <span class=\"_ _1\"></span>Inclusivo <span class=\"_ _b\"></span>sobre <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>iniciativa <span class=\"_ _b\"></span>contra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>erosi\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>imp<span class=\"_ _0\"></span>onible <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>traslado </span><span style=\"display:inherit;clear:left;\">de beneficios de la OCDE y el G-<span class=\"ff7\">20 public\u00f3 las Normas Modelo relativas a Pilar Dos (\u201clas Normas\u201d). </span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>configuran <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>didas <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>internacionales <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>persiguen <span class=\"_ _0\"></span>limitar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>competencia </span><span style=\"display:inherit;clear:left;\">fiscal entre los distintos sis<span class=\"_ _0\"></span>temas que gravan los beneficios empresariales; ello mediante el<span class=\"_ _0\"></span> establecimiento de un </span><span style=\"display:inherit;clear:left;\">nivel <span class=\"_ _7\"></span>m\u00ednimo <span class=\"_ _6\"></span>global <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>imposici\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _6\"></span>grupos <span class=\"_ _7\"></span>multinacionales <span class=\"_ _7\"></span>que, <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>t\u00e9rminos <span class=\"_ _6\"></span>generales, <span class=\"_ _7\"></span>tengan <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">importe neto de la cifra de negocios consolidado igual o superior a 750 millones de euros. </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _0\"></span>respecto, <span class=\"_ _0\"></span>las Normas <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>nivel m\u00ednimo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>15%. As<span class=\"_ _0\"></span>\u00ed, los <span class=\"_ _0\"></span>grupos <span class=\"_ _0\"></span>afectados <span class=\"_ _0\"></span>deben </span><span style=\"display:inherit;clear:left;\">calcular <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>tipo <span class=\"_ _6\"></span>impositivo <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>jurisdicci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>operan, <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>reglas <span class=\"_ _6\"></span>espec\u00edficas </span><span style=\"display:inherit;clear:left;\">previstas <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>Normas <span class=\"_ _8\"></span>Modelo. <span class=\"_ _6\"></span>En <span class=\"_ _8\"></span>aquellas <span class=\"_ _6\"></span>jurisdicciones <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _6\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>15%, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>grupos </span><span style=\"display:inherit;clear:left;\">habr\u00e1n de<span class=\"_ _1\"></span> satisfacer <span class=\"_ _b\"></span>un impue<span class=\"_ _1\"></span>sto adi<span class=\"_ _1\"></span>cional corr<span class=\"_ _1\"></span>espondiente <span class=\"_ _1\"></span>al d<span class=\"_ _1\"></span>iferencial <span class=\"_ _1\"></span>entre el<span class=\"_ _1\"></span> ti<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>impositivo <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>calculado </span><span style=\"display:inherit;clear:left;\">para la jurisdicci\u00f3n en cuesti\u00f3n y el citado 15%.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _7\"></span>parte, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>adopt\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Directiva <span class=\"_ _6\"></span>2022/2523 <span class=\"_ _6\"></span>(\u201cla <span class=\"_ _7\"></span>Directiva\u201d), <span class=\"_ _6\"></span>incorporando <span class=\"_ _6\"></span>esta </span><span style=\"display:inherit;clear:left;\">iniciativa <span class=\"_ _b\"></span>al <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>arco <span class=\"_ _b\"></span>legal <span class=\"_ _16\"></span>europeo. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>Directiva <span class=\"_ _b\"></span>recoge, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>algunas <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>xcepciones, <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>contenido <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Normas <span class=\"_ _16\"></span>M<span class=\"_ _0\"></span>odelo </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>se\u00f1ala co<span class=\"_ _1\"></span>mo fe<span class=\"_ _1\"></span>cha l\u00ed<span class=\"_ _1\"></span>mite p<span class=\"_ _1\"></span>ara su <span class=\"_ _b\"></span>transposici\u00f3n por<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>stados <span class=\"_ _1\"></span>miembros <span class=\"_ _1\"></span>el 3<span class=\"_ _1\"></span>1 d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iciembre d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2023. A<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>imismo, </span><span style=\"display:inherit;clear:left;\">prev\u00e9 que las disposiciones correspondientes han de aplicar a los ejercicios iniciados a partir de dicha f<span class=\"_ _1\"></span>echa.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>formulaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales consolidadas, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transposici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Directiva <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>spa\u00f1ola <span class=\"_ _7\"></span>a\u00fan <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _6\"></span>No <span class=\"_ _7\"></span>obstante, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>l\u00ednea <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>establecido <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>Anteproyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ley, </span><span style=\"display:inherit;clear:left;\">sometido <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>tr\u00e1mite <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>informaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p\u00fablica <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>espera <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>tenga <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>fectos <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _8\"></span>los </span><span style=\"display:inherit;clear:left;\">per\u00edodos impositivos que se inici<span class=\"_ _0\"></span>en a partir del 31 de d<span class=\"_ _0\"></span>iciembre de 2023 y, por tanto, en c<span class=\"_ _0\"></span>uanto respecta al Grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, a partir del pr\u00f3ximo ejercicio iniciado el 1 de enero de 2024. </span><span style=\"display:inherit;clear:left;\">Asimismo, cabe <span class=\"_ _1\"></span>se\u00f1alar que <span class=\"_ _1\"></span>la legislaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orrespondiente a <span class=\"_ _b\"></span>Pil<span class=\"_ _0\"></span>ar Dos <span class=\"_ _1\"></span>ha sido <span class=\"_ _1\"></span>ya adoptada <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> otras <span class=\"_ _b\"></span>j<span class=\"_ _0\"></span>urisdicciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">donde <span class=\"_ _b\"></span>opera <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo. <span class=\"_ _b\"></span>Sin <span class=\"_ _b\"></span>embargo, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>jurisdicciones <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _16\"></span>re<span class=\"_ _0\"></span>levancia <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>Grupo, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>egislaci\u00f3n <span class=\"_ _16\"></span>contin\u00faa </span><span style=\"display:inherit;clear:left;\">pendiente <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>aprobaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>no <span class=\"_ _7\"></span>hay<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>certeza, <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>elaboraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _6\"></span>sobre <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>dicha </span><span style=\"display:inherit;clear:left;\">aprobaci\u00f3n suceder\u00e1 <span class=\"_ _b\"></span>y, en su <span class=\"_ _b\"></span>caso, cu\u00e1l ser<span class=\"_ _1\"></span>\u00e1 la <span class=\"_ _b\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>efectos de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a l<span class=\"_ _1\"></span>egislaci\u00f3n res<span class=\"_ _1\"></span>ultante. Ello <span class=\"_ _b\"></span>con la e<span class=\"_ _1\"></span>xcepci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>Espa\u00f1a donde, <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>ya hemos <span class=\"_ _0\"></span>indicado, <span class=\"_ _0\"></span>la expectativa <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>la l<span class=\"_ _0\"></span>egislaci\u00f3n sea <span class=\"_ _0\"></span>efectiva a <span class=\"_ _0\"></span>partir <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2024.<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A cierre <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _1\"></span>2023, e<span class=\"_ _1\"></span>l Grupo e<span class=\"_ _1\"></span>st\u00e1 evaluando su <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xposici\u00f3n a <span class=\"_ _b\"></span>la legislaci\u00f3n relativa <span class=\"_ _b\"></span>a Pilar Dos u<span class=\"_ _1\"></span>na vez <span class=\"_ _1\"></span>\u00e9sta </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>vigor. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>elaboraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _0\"></span>cuentas, <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>evaluaci\u00f3n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>llevado <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cabo <span class=\"_ _0\"></span>principalmente </span><span style=\"display:inherit;clear:left;\">sobre <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>an\u00e1lisis <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Puerto<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Seguro <span class=\"_ _d\"> </span>Transitorio <span class=\"_ _d\"> </span>previsto <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>OCDE,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontemplado <span class=\"_ _d\"> </span>asimismo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">Anteproyecto de Ley mencionado anteriormente.  </span><span style=\"display:inherit;clear:left;\">Como resultado de <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>an\u00e1lisis preliminar, <span class=\"_ _1\"></span>el Grupo e<span class=\"_ _1\"></span>stima que l<span class=\"_ _1\"></span>a mayor\u00eda <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>jurisdicciones pueden <span class=\"_ _1\"></span>acogerse<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a alguno de <span class=\"_ _1\"></span>los tres t<span class=\"_ _1\"></span>ests previstos por e<span class=\"_ _1\"></span>l citado Puer<span class=\"_ _1\"></span>to Seguro <span class=\"_ _1\"></span>y que, por <span class=\"_ _1\"></span>tanto, no ha<span class=\"_ _1\"></span>br\u00edan de devengar I<span class=\"_ _1\"></span>mpuesto </span><span style=\"display:inherit;clear:left;\">Complementario <span class=\"_ _8\"></span>alguno. <span class=\"_ _8\"></span>Respe<span class=\"_ _0\"></span>cto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>quellas <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>abe <span class=\"_ _8\"></span>acoger <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>mismo, <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>anticipa <span class=\"_ _8\"></span>una </span><span style=\"display:inherit;clear:left;\">exposici\u00f3n significativa <span class=\"_ _0\"></span>al Impuesto Complementario que p<span class=\"_ _0\"></span>udiera derivar de <span class=\"_ _0\"></span>Pilar Dos una vez<span class=\"_ _0\"></span> la legislaci\u00f3n entre </span><span style=\"display:inherit;clear:left;\">en vigor.  </span><span style=\"display:inherit;clear:left;\">Cabe, asimismo, destacar q<span class=\"_ _1\"></span>ue el Grupo co<span class=\"_ _1\"></span>ntin\u00faa monitoreando <span class=\"_ _1\"></span>los desarrollos legislativos <span class=\"_ _1\"></span>que se van <span class=\"_ _1\"></span>sucediendo </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>risdicciones <span class=\"_ _0\"></span>donde <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>preparando <span class=\"_ _7\"></span>sus <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocedimientos <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>poder </span><span style=\"display:inherit;clear:left;\">dar el cumplimiento debido a las obligaciones que deriven de Pilar Dos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__177": {
   "value": "<span style=\"display:inherit;clear:left;\">26.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Imp<span class=\"_ _0\"></span>uesto sobre las gana<span class=\"_ _0\"></span>ncias  </span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _e\"> </span>T\u00e9cnicas <span class=\"_ _e\"> </span>Reunidas <span class=\"_ _e\"> </span>incluidas <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>R\u00e9gimen <span class=\"_ _e\"> </span>de <span class=\"_\"> </span>Tr<span class=\"_ _1\"></span>ibutaci\u00f3n <span class=\"_ _e\"> </span>Consolidada <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>las </span><span style=\"display:inherit;clear:left;\">siguientes: <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_ _a\"> </span>Re<span class=\"_ _1\"></span>unidas <span class=\"_ _a\"> </span>Internacional, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>Termot<span class=\"_ _1\"></span>\u00e9cnica, <span class=\"_ _a\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas <span class=\"_ _a\"> </span>Co<span class=\"_ _1\"></span>nstrucciones <span class=\"_\"> </span>y <span class=\"_\"> </span>Montajes, <span class=\"_ _a\"> </span>S.A., <span class=\"_\"> </span>T\u00e9cnicas <span class=\"_\"> </span>Reunidas <span class=\"_\"> </span>Ecolog\u00eda, <span class=\"_\"> </span>S.A <span class=\"_ _a\"> </span>T\u00e9cnicas <span class=\"_\"> </span>Sider\u00farg<span class=\"_ _0\"></span>icas, <span class=\"_\"> </span>S.A., </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola <span class=\"_\"> </span>de <span class=\"_\"> </span>Investigaci\u00f3n <span class=\"_\"> </span>y <span class=\"_\"> </span>Desarrollo, <span class=\"_\"> </span>S.A., <span class=\"_ _a\"> </span>T\u00e9cnica<span class=\"_ _1\"></span>s <span class=\"_\"> </span>Reunidas <span class=\"_\"> </span>Proyectos <span class=\"_\"> </span>Internacionales, <span class=\"_\"> </span>S.A. <span class=\"_\"> </span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Metal\u00fargicas, <span class=\"_ _0\"></span>S.A., Layar, <span class=\"_ _0\"></span>S.A, <span class=\"_ _0\"></span>Layar Real <span class=\"_ _0\"></span>Reserva, S.A.<span class=\"ls9\">, <span class=\"_ _0\"></span></span>ReciclAguilar, S.A <span class=\"_ _0\"></span>Initec Plantas Industriales, </span><span style=\"display:inherit;clear:left;\">S.A.U. <span class=\"_ _d\"> </span> <span class=\"_ _e\"> </span>Initec <span class=\"_ _d\"> </span>Infraestructuras, <span class=\"_ _e\"> </span>S.A.U., <span class=\"_ _d\"> </span>S.L, <span class=\"_ _e\"> </span>He<span class=\"_ _1\"></span>ymo, <span class=\"_ _e\"> </span>S.A<span class=\"_ _1\"></span>., <span class=\"_ _e\"> </span>Deportes <span class=\"_ _d\"> </span>Valdavia <span class=\"_ _e\"> </span>2017, <span class=\"_ _d\"> </span>S.L., <span class=\"_ _d\"> </span>Valdavia <span class=\"_ _e\"> </span>Gym, <span class=\"_ _d\"> </span>S.L., </span><span style=\"display:inherit;clear:left;\">Valdavia P\u00e1del, S.L. </span><span style=\"display:inherit;clear:left;\">A e<span class=\"_ _0\"></span>fectos del <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la base <span class=\"_ _0\"></span>imponible <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> Grupo <span class=\"_ _0\"></span>fiscal y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>distintas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>individuales <span class=\"_ _0\"></span>incluidas en </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _e\"> </span>per\u00edmetro <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>consolidaci\u00f3n, <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d\"> </span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _d\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>ajusta <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>diferencias<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>temporarias <span class=\"_ _e\"> </span>y<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">permanentes que <span class=\"_ _1\"></span>puedan existir, da<span class=\"_ _1\"></span>ndo lugar a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>correspondientes activos y <span class=\"_ _1\"></span>pasivos por <span class=\"_ _1\"></span>impuestos diferidos; e<span class=\"_ _1\"></span>n </span><span style=\"display:inherit;clear:left;\">general, <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>activos <span class=\"_ _f\"> </span>y <span class=\"_ _19\"> </span>pasivos <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>impue<span class=\"_ _0\"></span>stos <span class=\"_ _f\"> </span>diferidos <span class=\"_ _f\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>onen <span class=\"_ _f\"> </span>de <span class=\"_ _19\"> </span>manifiesto <span class=\"_ _19\"> </span>como <span class=\"_ _19\"> </span>consecuencia <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">homogeneizaciones <span class=\"_ _a\"> </span>valorativas <span class=\"_ _a\"> </span>entre <span class=\"_ _a\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _a\"> </span>y <span class=\"_ _a\"> </span>principios <span class=\"_ _a\"> </span>contables <span class=\"_ _a\"> </span>de <span class=\"_ _a\"> </span>sociedades <span class=\"_ _a\"> </span>individuales <span class=\"_ _a\"> </span>y <span class=\"_ _f\"> </span>las <span class=\"_ _a\"> </span>del </span><span style=\"display:inherit;clear:left;\">consolidado, a las que son de aplicaci\u00f3n las de la sociedad matriz. </span><span style=\"display:inherit;clear:left;\">El gasto por impuesto se descompone de la siguiente manera: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto corrien<span class=\"_ _1\"></span>te </span><span style=\"display:inherit;clear:left;\">                6.396  </span><span style=\"display:inherit;clear:left;\">              20.768 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto diferido<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">              36.094  </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">960 </span> </span><span style=\"display:inherit;clear:left;\">Ajustes a\u00f1os anter<span class=\"_ _1\"></span>iores </span><span style=\"display:inherit;clear:left;\">                1.112  </span><span style=\"display:inherit;clear:left;\">             (5.778)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">IS gastos amplia<span class=\"_ _1\"></span>ci\u00f3n </span><span style=\"display:inherit;clear:left;\">                1.934  </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Ajuste hiperinflaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">889 </span> </span><span style=\"display:inherit;clear:left;\">                      -  <span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre <span class=\"_ _1\"></span>las ganancias<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              43.602  </span><span style=\"display:inherit;clear:left;\">              15.950 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El impuesto sobre el beneficio del Grupo antes de impuestos difiere del importe te\u00f3ri<span class=\"_ _1\"></span>co que se habr\u00eda obtenido </span><span style=\"display:inherit;clear:left;\">empleando el tipo impositivo aplicable a los beneficios de las sociedades consolidadas como sigue: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Beneficio ante<span class=\"_ _1\"></span>s de impuestos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">       103.332  </span><span style=\"display:inherit;clear:left;\">            (18.534) </span><span style=\"display:inherit;clear:left;\">Impuesto calculad<span class=\"_ _1\"></span>o al tipo impo<span class=\"_ _1\"></span>sitivo aplicab<span class=\"_ _1\"></span>le a los benefi<span class=\"_ _1\"></span>cios de la Socieda<span class=\"_ _1\"></span>d </span><span style=\"display:inherit;clear:left;\">dominante </span><span style=\"display:inherit;clear:left;\">         25.833  </span><span style=\"display:inherit;clear:left;\">               (4.634)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Efectos imposi<span class=\"_ _1\"></span>tivos de: </span><span style=\"display:inherit;clear:left;\">Resultados e<span class=\"_ _1\"></span>xentos de impues<span class=\"_ _1\"></span>tos </span><span style=\"display:inherit;clear:left;\">           3.442  </span><span style=\"display:inherit;clear:left;\">                6.170 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gastos no ded<span class=\"_ _1\"></span>ucibles/Ingreso<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> no tributable<span class=\"_ _1\"></span>s a efecto<span class=\"_ _1\"></span>s fiscales </span><span style=\"display:inherit;clear:left;\">           1.540  </span><span style=\"display:inherit;clear:left;\">              17.443 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto gasto<span class=\"_ _1\"></span>s ampliaci\u00f3n de ca<span class=\"_ _b\"></span>pit<span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">1.934 </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Efecto generado po<span class=\"_ _1\"></span>r diferencia<span class=\"_ _1\"></span> en tipos fis<span class=\"_ _1\"></span>cales en otros pa<span class=\"_ _1\"></span>\u00edses </span><span style=\"display:inherit;clear:left;\">           1.742  </span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls1b\">(921)</span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas fiscale<span class=\"_ _1\"></span>s para las que<span class=\"_ _1\"></span> no se ha recono<span class=\"_ _1\"></span>cido cr\u00e9dito <span class=\"_ _1\"></span>fiscal </span><span style=\"display:inherit;clear:left;\">         16.362  </span><span style=\"display:inherit;clear:left;\">              10.390 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ajuste hiperinflaci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">889<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">Aplicaci\u00f3n de base<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _1\"></span>s negativas </span><span style=\"display:inherit;clear:left;\">              <span class=\"ls1b\">(11)</span> </span><span style=\"display:inherit;clear:left;\">            (25.011) </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">         (8.129) </span><span style=\"display:inherit;clear:left;\">              12.513 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Gasto por impuest<span class=\"_ _1\"></span>o </span><span style=\"display:inherit;clear:left;\">         43.602  </span><span style=\"display:inherit;clear:left;\">              15.950 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de los activos y pasivos por impuestos diferidos es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos por impuest<span class=\"_ _1\"></span>os diferidos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a recuperar en m\u00e1<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">            364.486  </span><span style=\"display:inherit;clear:left;\">          284.111  </span><span style=\"display:inherit;clear:left;\">a <span class=\"ls0\">recuperar en meno<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span></span><span style=\"display:inherit;clear:left;\">4.979  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span><span class=\"_ _1\"></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            125.296 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            369.465  </span><span style=\"display:inherit;clear:left;\">          409.407  </span><span style=\"display:inherit;clear:left;\">Pasivos por i<span class=\"_ _1\"></span>mpuestos difer<span class=\"_ _1\"></span>idos </span><span style=\"display:inherit;clear:left;\">a recuperar en m\u00e1<span class=\"_ _1\"></span>s de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">23.934  </span><span style=\"display:inherit;clear:left;\">            -  </span><span style=\"display:inherit;clear:left;\">a recuperar en meno<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>de 12 me<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">42.355  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            62.001  </span><span style=\"display:inherit;clear:left;\">66.289 </span><span style=\"display:inherit;clear:left;\">            62.001  </span><span style=\"display:inherit;clear:left;\">La reducci\u00f3n del pasivo a menos de 12 meses se ha visto afectada como cons<span class=\"_ _1\"></span>ecuencia de un retraso en la </span><span style=\"display:inherit;clear:left;\">entrega de la \u00faltima unidad del proyecto de Per\u00fa.  </span><span style=\"display:inherit;clear:left;\">El movimiento de los activos y de los pasivos por impuestos diferidos es el siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activo </span><span style=\"display:inherit;clear:left;\">Pasivo </span><span style=\"display:inherit;clear:left;\">Saldo a 1 de e<span class=\"_ _1\"></span>nero de 2022 </span><span style=\"display:inherit;clear:left;\">            410.858  </span><span style=\"display:inherit;clear:left;\">              64.412 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en la cuenta de re<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">               (3.713)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">               (2.033)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en patrimonio </span><span style=\"display:inherit;clear:left;\">                2.262  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls1b\">(378)</span> </span><span style=\"display:inherit;clear:left;\">Saldo a 31 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2022 </span><span style=\"display:inherit;clear:left;\">            409.407  </span><span style=\"display:inherit;clear:left;\">              62.001 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en la cuenta de re<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ultado<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">             (36.036)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                    <span class=\"ls1b\">(58)</span> </span><span style=\"display:inherit;clear:left;\">Generaciones y<span class=\"_ _1\"></span> reversiones con<span class=\"_ _1\"></span> impacto<span class=\"_ _1\"></span> en patrimonio </span><span style=\"display:inherit;clear:left;\">               (3.906)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                4.346 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Saldo a 31 de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 2023 </span><span style=\"display:inherit;clear:left;\">            369.465  </span><span style=\"display:inherit;clear:left;\">              66.289 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los impuestos anticipados y diferidos son originados por los siguientes conceptos:  </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activos </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fiscale<span class=\"_ _1\"></span>s por base<span class=\"_ _1\"></span>s imponibles nega<span class=\"_ _1\"></span>tivas </span><span style=\"display:inherit;clear:left;\">87.948  </span><span style=\"display:inherit;clear:left;\">              90.571 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9dito fiscal por<span class=\"_ _1\"></span> l\u00edmite del 50% e<span class=\"_ _b\"></span>n <span class=\"_ _0\"></span>la compensa<span class=\"_ _1\"></span>ci\u00f3n de p\u00e9rdidas en<span class=\"_ _1\"></span> el consolidado </span><span style=\"display:inherit;clear:left;\">fiscal </span><span style=\"display:inherit;clear:left;\">49.791  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en filiales y e<span class=\"_ _1\"></span>stablecimiento<span class=\"_ _1\"></span>s permanen<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">153.545  </span><span style=\"display:inherit;clear:left;\">            258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Homogeneizaci\u00f3n<span class=\"_ _1\"></span> valorativa de pr<span class=\"_ _b\"></span>oyectos </span><span style=\"display:inherit;clear:left;\">31.580  </span><span style=\"display:inherit;clear:left;\">              14.524 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Reserva de cober<span class=\"_ _1\"></span>tura </span><span style=\"display:inherit;clear:left;\">944 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 4.850<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Impacto NIIF 15 <span class=\"_ _1\"></span>y NIIF 9 </span><span style=\"display:inherit;clear:left;\">1.433  </span><span style=\"display:inherit;clear:left;\">                 1.345<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros concepto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">44.224  </span><span style=\"display:inherit;clear:left;\">              39.802 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">369.465  </span><span style=\"display:inherit;clear:left;\">            409.407 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\"> <span class=\"ff5\">Pasivos</span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">-Diferencias te<span class=\"_ _1\"></span>mporales en pa\u00ed<span class=\"_ _1\"></span>ses </span><span style=\"display:inherit;clear:left;\">61.237  </span><span style=\"display:inherit;clear:left;\">              58.264 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">-Homogene<span class=\"_ _1\"></span>izaci\u00f3n valorativa de<span class=\"_ _1\"></span> proyectos<span class=\"_ _1\"></span> y otros </span><span style=\"display:inherit;clear:left;\">706 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 3.737<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">-Reserva de cobe<span class=\"_ _1\"></span>rtura </span><span style=\"display:inherit;clear:left;\">4.346  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">66.289  </span><span style=\"display:inherit;clear:left;\">              62.001 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por dife<span class=\"_ _0\"></span>rencias temporales <span class=\"_ _0\"></span>corresponden,<span class=\"_ _0\"></span> principalmente, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Per\u00fa <span class=\"_ _0\"></span>(31.548 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Kuwait </span><span style=\"display:inherit;clear:left;\">(10.807 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros). <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>diferido de <span class=\"_ _0\"></span>Kuwait <span class=\"_ _0\"></span>incluye<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>conceptos, e<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mporte que </span><span style=\"display:inherit;clear:left;\">se estima se derivar\u00e1 del proceso con la hacienda local e<span class=\"_ _0\"></span>n la inspecci\u00f3n en curso. </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurridas en filiales y establecimientos permanentes </span><span style=\"display:inherit;clear:left;\">La composici\u00f3n de este ep\u00edgrafe a 31 de diciembre de 202<span class=\"_ _0\"></span>3 es la siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en filiales </span><span style=\"display:inherit;clear:left;\">            113.368  </span><span style=\"display:inherit;clear:left;\">            217.537 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">P\u00e9rdidas incurrida<span class=\"_ _1\"></span>s en establecim<span class=\"_ _1\"></span>ientos permanen<span class=\"_ _b\"></span>tes<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">              40.177  </span><span style=\"display:inherit;clear:left;\">              40.778 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            153.545  </span><span style=\"display:inherit;clear:left;\">            258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El detalle de las <span class=\"ff7\">principales \u201cP\u00e9rdidas incurridas en filiales\u201d</span> es el<span class=\"_ _0\"></span> siguiente: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Canad\u00e1 </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">            125.296 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Bolivia </span><span style=\"display:inherit;clear:left;\">              28.600  </span><span style=\"display:inherit;clear:left;\">              28.586 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">              22.110  </span><span style=\"display:inherit;clear:left;\">              22.110 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">UK<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">              21.908  </span><span style=\"display:inherit;clear:left;\">              21.110 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Portugal </span><span style=\"display:inherit;clear:left;\">                 8.525<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 7.975<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Om\u00e1n </span><span style=\"display:inherit;clear:left;\">              18.181  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">              14.044  </span><span style=\"display:inherit;clear:left;\">              12.460 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">            113.368  </span><span style=\"display:inherit;clear:left;\">            217.537 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _1\"></span>liquidado <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>Canad\u00e1 <span class=\"_ _b\"></span>Inc, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>aplicados <span class=\"_ _b\"></span>las <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>generadas </span><span style=\"display:inherit;clear:left;\">por dicha sociedad revirti\u00e9ndose el impuesto diferido correspondiente. </span><span style=\"display:inherit;clear:left;\">El detalle de las principales \u201cP\u00e9rdidas incurridas en establecimientos permanentes\u201d es el siguiente:<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Argelia </span><span style=\"display:inherit;clear:left;\">              14.357  </span><span style=\"display:inherit;clear:left;\">              14.324 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Australia </span><span style=\"display:inherit;clear:left;\">                 4.843<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 4.837<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Finlandia </span><span style=\"display:inherit;clear:left;\">                 9.753<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 9.757<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Francia </span><span style=\"display:inherit;clear:left;\">                 8.136<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                 7.876<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">3.088  </span><span style=\"display:inherit;clear:left;\">                 3.984<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">40.177  </span><span style=\"display:inherit;clear:left;\">              40.778 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _f\"> </span>activos <span class=\"_ _a\"> </span>por <span class=\"_ _f\"> </span>impuestos <span class=\"_ _a\"> </span>diferidos <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>reconocen <span class=\"_ _a\"> </span>en <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>medida <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>es <span class=\"_ _f\"> </span>probable <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>generaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>del<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">correspondiente beneficio fiscal a trav\u00e9s de beneficios fiscales futuros. </span><span style=\"display:inherit;clear:left;\">Las generaciones de lo<span class=\"_ _1\"></span>s activos por diferencias t<span class=\"_ _1\"></span>emporarias se han g<span class=\"_ _1\"></span>enerado, principalmente <span class=\"_ _1\"></span>entre los a\u00f1os 20<span class=\"_ _0\"></span>15 </span><span style=\"display:inherit;clear:left;\">a 2023. </span><span style=\"display:inherit;clear:left;\">A <span class=\"ls0\">continuaci\u00f3n, se presenta desglose por zona geogr\u00e1fica de los cr\u00e9ditos fiscales por bases imponibles negativas </span></span><span style=\"display:inherit;clear:left;\">pendientes <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>compensaci\u00f3n <span class=\"_ _e\"> </span>activadas <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>2022 <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>impuestos <span class=\"_ _e\"> </span>anticipados </span><span style=\"display:inherit;clear:left;\">originados por p\u00e9rdidas incurridas en filiales y establecimientos permanentes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Cr\u00e9ditos fisca<span class=\"_ _1\"></span>les por bases i<span class=\"_ _1\"></span>mponibles ne<span class=\"_ _1\"></span>gativas </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">69.554  </span><span style=\"display:inherit;clear:left;\">                69.249 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Polonia </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  7.396 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Chile </span><span style=\"display:inherit;clear:left;\">5.865  </span><span style=\"display:inherit;clear:left;\">                  7.070 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Arabia Saud\u00ed<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">11.126  </span><span style=\"display:inherit;clear:left;\">                  3.210 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">USA </span><span style=\"display:inherit;clear:left;\">-<span class=\"ls4\">  <span class=\"fc1 sc0\"> </span></span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                  2.322 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Otros </span><span style=\"display:inherit;clear:left;\">1.403  </span><span style=\"display:inherit;clear:left;\">                  1.324 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">87.948  </span><span style=\"display:inherit;clear:left;\">                90.571 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Cr\u00e9dito fiscal p<span class=\"_ _1\"></span>or l\u00edmite del<span class=\"_ _1\"></span> 50% en la compensac<span class=\"_ _1\"></span>i\u00f3n de p\u00e9rdida<span class=\"_ _b\"></span>s en el consolidado fiscal </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">49.791  </span><span style=\"display:inherit;clear:left;\">                        -<span class=\"_ _1\"></span>  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuestos ant<span class=\"_ _1\"></span>icipados por p\u00e9r<span class=\"_ _1\"></span>didas incurr<span class=\"_ _1\"></span>idas en filiales<span class=\"_ _1\"></span> y establec<span class=\"_ _1\"></span>imientos per<span class=\"_ _1\"></span>manentes </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">153.545  </span><span style=\"display:inherit;clear:left;\">              258.315 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">291.284  </span><span style=\"display:inherit;clear:left;\">              348.886 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _b\"></span>Espa\u00f1a, Chi<span class=\"_ _1\"></span>le, <span class=\"_ _b\"></span>Arabia<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Saud\u00ed <span class=\"_ _b\"></span>y <span class=\"_ _1\"></span>USA <span class=\"_ _b\"></span>no <span class=\"_ _1\"></span>hay <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>l\u00edmite<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>temporal <span class=\"_ _b\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>aplicar <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>anticipados <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>deducirse </span><span style=\"display:inherit;clear:left;\">las b<span class=\"_ _0\"></span>ases imponibles negativas<span class=\"_ _0\"></span>, de <span class=\"_ _0\"></span>acuerdo con<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>legislaci\u00f3n vigente.<span class=\"_ _0\"></span> En <span class=\"_ _0\"></span>Polonia los cr\u00e9ditos <span class=\"_ _0\"></span>fiscales tienen <span class=\"_ _0\"></span>una </span><span style=\"display:inherit;clear:left;\">validez de 5 a\u00f1os. </span><span style=\"display:inherit;clear:left;\">Con efectos para los periodos impositivos <span class=\"_ _1\"></span>que se inicien en 2023, la di<span class=\"_ _1\"></span>sposici\u00f3n final 5 Tres de la Ley 28/2022,<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\">27 <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>diciembre, <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>est<span class=\"_ _1\"></span>ablecimiento <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>grav\u00e1menes <span class=\"_ _8\"> </span>te<span class=\"_ _0\"></span>mporales <span class=\"_ _d\"> </span>energ\u00e9tico <span class=\"_ _d\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _d\"> </span>y </span><span style=\"display:inherit;clear:left;\">establecimientos <span class=\"_ _7\"></span>financieros <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cr\u00e9<span class=\"_ _0\"></span>dito <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>crea <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>temporal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>solidaridad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>randes </span><span style=\"display:inherit;clear:left;\">fortunas, <span class=\"_ _f\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>se <span class=\"_ _19\"> </span>modifican <span class=\"_ _f\"> </span>determinadas <span class=\"_ _f\"> </span>no<span class=\"_ _0\"></span>rmas <span class=\"_ _f\"> </span>tributarias, <span class=\"_ _19\"> </span>incorpora <span class=\"_ _f\"> </span>una <span class=\"_ _19\"> </span>nueva <span class=\"_ _f\"> </span>disposici\u00f3n <span class=\"_ _19\"> </span>adicional, <span class=\"_ _f\"> </span>la </span><span style=\"display:inherit;clear:left;\">decimoctava, <span class=\"_ _b\"></span>a la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>27/2014, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>27 <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>noviembre, <span class=\"_ _1\"></span>del <span class=\"_ _b\"></span>Impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _b\"></span>Socie<span class=\"_ _0\"></span><span class=\"ff7\">dades <span class=\"_ _b\"></span>(en ad<span class=\"_ _1\"></span>elante, <span class=\"_ _1\"></span>\u201cLIS\u201d), <span class=\"_ _b\"></span>incorpora </span></span><span style=\"display:inherit;clear:left;\">una medida de car\u00e1cter temporal por la que se limita el i<span class=\"_ _1\"></span>mporte de las bases imponibles negativas individuales de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">cada <span class=\"_ _d\"> </span>una <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"> </span>entidades <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>integran <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>grupo <span class=\"_ _8\"> </span>fiscal <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Impuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _d\"> </span>Sociedades <span class=\"_ _8\"></span>en <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>50%. <span class=\"_ _d\"> </span>Como </span><span style=\"display:inherit;clear:left;\">consecuencia <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>disposici\u00f3n <span class=\"_ _6\"></span>adicional, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>generado <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>importe <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">49.791 <span class=\"_ _0\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>imputar\u00e1 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _7\"></span>imponible <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ineal <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>10 <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>sin </span><span style=\"display:inherit;clear:left;\">que le aplique limitaci\u00f3n alguna adicional. </span><span style=\"display:inherit;clear:left;\">De acuerdo co<span class=\"_ _1\"></span>n las prev<span class=\"_ _1\"></span>isiones elaboradas por <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a Direcci\u00f3n, <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> estima <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>cr\u00e9ditos fiscales </span><span style=\"display:inherit;clear:left;\">e <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _0\"></span>anticipados <span class=\"_ _7\"></span>generados <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ucursales <span class=\"_ _0\"></span>/ <span class=\"_ _7\"></span>filiales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _0\"></span>Dominante, <span class=\"_ _7\"></span>tendr\u00e1 <span class=\"_ _0\"></span>lugar </span><span style=\"display:inherit;clear:left;\">en un <span class=\"_ _0\"></span>plazo de <span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>a\u00f1os, pues, entre <span class=\"_ _0\"></span>otras acciones, <span class=\"_ _0\"></span>hay un plan <span class=\"_ _0\"></span>previsto para l<span class=\"_ _0\"></span>iquidar dichas sucursales/filiales <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">un periodo inferior, l\u00f3<span class=\"_ _1\"></span>gicamente supeditado al <span class=\"_ _1\"></span>cumplimiento de las <span class=\"_ _1\"></span>obligaciones contractuales y <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>ercantiles de l<span class=\"_ _1\"></span>as </span><span style=\"display:inherit;clear:left;\">sucursales/filiales. <span class=\"_ _6\"></span>En <span class=\"_ _7\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _7\"></span>sentido, <span class=\"_ _6\"></span>cab<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>destacar <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>conforme <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _6\"></span>previsto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>ha </span><span style=\"display:inherit;clear:left;\">tenido <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>TR <span class=\"_ _7\"></span>Canad\u00e1 <span class=\"_ _7\"></span>Inc <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tambi\u00e9n, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>previsto, <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>terializaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>fiscal </span><span style=\"display:inherit;clear:left;\">por importe <span class=\"_ _b\"></span>de 49.791 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _1\"></span>que, <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>a modificaci\u00f3n de <span class=\"_ _b\"></span>la LIS <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ndicada <span class=\"_ _1\"></span>anteriormente </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>sta <span class=\"_ _7\"></span>nota, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>imputar\u00e1 <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>base <span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>mponible <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>lineal <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>pr\u00f3ximos <span class=\"_ _6\"></span>10 <span class=\"_ _6\"></span>ejercicios, <span class=\"_ _7\"></span>sin <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>aplique </span><span style=\"display:inherit;clear:left;\">limitaci\u00f3n alguna adicional. </span><span style=\"display:inherit;clear:left;\">Las hip\u00f3tesis <span class=\"_ _b\"></span>uti<span class=\"_ _0\"></span>lizadas <span class=\"_ _1\"></span>en el <span class=\"_ _b\"></span>plan de recuperabilidad de<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>activos por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _1\"></span>se sustentan <span class=\"_ _1\"></span>tanto en <span class=\"_ _1\"></span>los </span><span style=\"display:inherit;clear:left;\">objetivos a <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>plazo comunicados <span class=\"_ _0\"></span>(esto es, <span class=\"_ _0\"></span>unos <span class=\"_ _0\"></span>9.000 millones d<span class=\"_ _0\"></span>e euros <span class=\"_ _0\"></span>de cartera, 5.0<span class=\"_ _0\"></span>00 millones <span class=\"_ _0\"></span>de euros </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _e\"> </span>ingresos <span class=\"_ _d\"> </span>anuales <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>encima <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>4% <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>margen), <span class=\"_ _e\"> </span>as\u00ed <span class=\"_ _d\"> </span>como <span class=\"_ _e\"> </span>en <span class=\"_ _d\"> </span>l<span class=\"_ _7\"></span>as <span class=\"_ _e\"> </span>pr<span class=\"_ _1\"></span>evisiones <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"> </span>las <span class=\"_ _d\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _d\"> </span>basa <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">desembolso del <span class=\"_ _0\"></span>\u201cFondo de Apoyo a l<span class=\"_ _0\"></span>a Solvencia de Empresas <span class=\"_ _0\"></span>Estrat\u00e9gicas\u201d y la recuperaci\u00f3n <span class=\"_ _0\"></span>del nivel de v<span class=\"_ _0\"></span>entas </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>rentabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>expectativas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>recuperaci\u00f3n <span class=\"_ _0\"></span>normalizada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>transici\u00f3n <span class=\"_ _0\"></span>energ\u00e9tica <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>tor, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>planificaci\u00f3n <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>adelante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>previo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>con </span><span style=\"display:inherit;clear:left;\">la Administraci\u00f3n <span class=\"_ _0\"></span>Tributaria Espa\u00f1ola) y<span class=\"_ _0\"></span> la entrada e<span class=\"_ _0\"></span>n vigor de <span class=\"_ _0\"></span>la segunda <span class=\"_ _0\"></span>parte del plan <span class=\"_ _0\"></span>Eficiencia, que identifica </span><span style=\"display:inherit;clear:left;\">oportunidades <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _1\"></span>sea <span class=\"_ _b\"></span>m\u00e1s efi<span class=\"_ _1\"></span>ciente. <span class=\"_ _b\"></span> En <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>ste <span class=\"_ _1\"></span>sentido, <span class=\"_ _b\"></span>tal <span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>como pre<span class=\"_ _1\"></span>ve\u00eda <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>plan <span class=\"_ _1\"></span>elaborado <span class=\"_ _b\"></span>en 202<span class=\"_ _1\"></span>2, </span><span style=\"display:inherit;clear:left;\">cuyas hip\u00f3tesis son consistentes con las del plan de 2023, el<span class=\"_ _1\"></span> Grupo ha reducido sus activos por impuesto diferido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">en un importe de 40 millones de euros, aproximadamente, al 31 de diciem<span class=\"_ _1\"></span>bre de 2023.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Cabe destacar <span class=\"_ _0\"></span>que en el<span class=\"_ _0\"></span> caso base de<span class=\"_ _0\"></span>l ejercicio de <span class=\"_ _0\"></span>recuperabilidad de los activos <span class=\"_ _0\"></span>por impuesto diferido, <span class=\"_ _0\"></span>el Grupo </span><span style=\"display:inherit;clear:left;\">no <span class=\"_ _7\"></span>ha <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsiderado <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>reciente <span class=\"_ _0\"></span>sentencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Tribunal <span class=\"_ _7\"></span>Constitucional <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>donde <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>declaran <span class=\"_ _7\"></span>nulas <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>limitaciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">fijadas en el RD 3/2016 a la hora de aplicar las bases imponibles negativas. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sensibilidad <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>variables <span class=\"_ _0\"></span>cr\u00edticas <span class=\"_ _0\"></span>utilizadas <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _8\"></span>proyecciones, <span class=\"_ _6\"></span>principalmente <span class=\"_ _8\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>estimaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _6\"></span>proyec<span class=\"_ _0\"></span>tos <span class=\"_ _6\"></span>futuros, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onsiderando </span><span style=\"display:inherit;clear:left;\">tambi\u00e9n <span class=\"_ _f\"> </span>di<span class=\"_ _0\"></span>stintos <span class=\"_ _f\"> </span>escenarios <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>relaci\u00f3n <span class=\"_ _f\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>los <span class=\"_ _19\"> </span>efectos <span class=\"_ _f\"> </span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _f\"> </span>citada <span class=\"_ _19\"> </span>sentencia <span class=\"_ _f\"> </span>del <span class=\"_ _19\"> </span>Tribunal </span><span style=\"display:inherit;clear:left;\">Constitucional, <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>tal <span class=\"_\"> </span>manera <span class=\"_\"> </span>que <span class=\"_\"> </span>a<span class=\"_ _1\"></span>un <span class=\"_\"> </span>ante <span class=\"_\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_\"> </span>reducci\u00f3n <span class=\"_\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_\"> </span>25% <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>la <span class=\"_\"> </span>rentabilidad <span class=\"_ _e\"> </span>me<span class=\"_ _0\"></span>dia <span class=\"_\"> </span>e<span class=\"_ _1\"></span>sperada, <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a </span><span style=\"display:inherit;clear:left;\">recuperabilidad de los activos por impuesto diferido tendr\u00eda lugar en un plazo inferior a 10 a\u00f1os. </span><span style=\"display:inherit;clear:left;\">El deta<span class=\"_ _0\"></span>lle de bases <span class=\"_ _0\"></span>imponibles negativas <span class=\"_ _0\"></span>acumuladas procedentes d<span class=\"_ _0\"></span>e filiales <span class=\"_ _0\"></span>sobre las q<span class=\"_ _0\"></span>ue no s<span class=\"_ _0\"></span>e h<span class=\"_ _7\"></span>an re<span class=\"_ _0\"></span>conocido </span><span style=\"display:inherit;clear:left;\">activos fiscales corresponde, fundamentalmente, a las siguientes: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Base </span><span style=\"display:inherit;clear:left;\">Cuota </span><span style=\"display:inherit;clear:left;\">Base </span><span style=\"display:inherit;clear:left;\">Cuota </span><span style=\"display:inherit;clear:left;\">Espa\u00f1a </span><span style=\"display:inherit;clear:left;\">157.076 </span><span style=\"display:inherit;clear:left;\">39.269 </span><span style=\"display:inherit;clear:left;\">157.076 </span><span style=\"display:inherit;clear:left;\">39.269 </span><span style=\"display:inherit;clear:left;\">Arabia Saud\u00ed<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">539.390 </span><span style=\"display:inherit;clear:left;\">107.878 </span><span style=\"display:inherit;clear:left;\">452.255 </span><span style=\"display:inherit;clear:left;\">90.451 </span><span style=\"display:inherit;clear:left;\">La direcci\u00f3n no considera su activaci\u00f3n a cierre del ejercicio <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> no poder estimar la fecha de su recuperaci\u00f3n. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _6\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _6\"></span>generad<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>operaciones <span class=\"_ _6\"></span>cargadas <span class=\"_ _6\"></span>o <span class=\"_ _8\"></span>abonadas<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">directamente contra patrimonio, adicionales a los detallados en el Estado del Resultado Gl<span class=\"_ _1\"></span>obal Consolidado<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2023 la <span class=\"_ _0\"></span>Audiencia <span class=\"_ _0\"></span>Nacional ha <span class=\"_ _0\"></span>notificado <span class=\"_ _0\"></span>las sentencias <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>favor de <span class=\"_ _0\"></span>T\u00e9cnicas Reunidas<span class=\"_ _0\"></span>, c<span class=\"_ _0\"></span>omo<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">matriz <span class=\"_ _e\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _e\"> </span>grupo <span class=\"_\"> </span>consolidado <span class=\"_ _e\"> </span>fiscal, <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>11 <span class=\"_\"> </span>UTES <span class=\"_\"> </span>en <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>con <span class=\"_\"> </span>las <span class=\"_ _e\"> </span>liquidaciones <span class=\"_ _e\"> </span>por <span class=\"_\"> </span>el <span class=\"_ _e\"> </span>Impuesto <span class=\"_ _e\"> </span>sobre </span><span style=\"display:inherit;clear:left;\">Sociedades correspondientes a los ejercicios 2008 <span class=\"_ _0\"></span>a 2011. El fallo de la Audiencia reconoce que la aplicaci\u00f3n por </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas de la exenci\u00f3n del art\u00edculo 50.1 <span class=\"_ _1\"></span>del Texto Refundido de la Ley<span class=\"_ _1\"></span> del Impuesto sobre Sociedade<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">respecto del resultado de 11 UTEs a trav\u00e9s de las que operaba en el ex<span class=\"_ _0\"></span>tranjero era conforme a Derecho.  </span><span style=\"display:inherit;clear:left;\">Hasta <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>fecha, <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>Tribu<span class=\"_ _1\"></span>nal <span class=\"_ _e\"> </span>S<span class=\"_ _1\"></span>upremo <span class=\"_ _d\"> </span>ha <span class=\"_ _e\"> </span>notificado <span class=\"_ _d\"> </span>once <span class=\"_ _e\"> </span>providencias <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inadmisi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rec<span class=\"_ _0\"></span>urso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>casaci\u00f3n </span><span style=\"display:inherit;clear:left;\">presentado <span class=\"_ _d\"> </span>por <span class=\"_ _8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>abogac\u00eda <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Estado <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _8\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _8\"> </span>estas<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>liquidaciones.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>Una<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>ellas <span class=\"_ _d\"> </span>es <span class=\"_ _d\"> </span>la <span class=\"_ _8\"></span>dictada <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el </span><span style=\"display:inherit;clear:left;\">procedimiento <span class=\"_ _0\"></span>seguido contra <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>calidad <span class=\"_ _0\"></span>de entidad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>del g<span class=\"_ _0\"></span>rupo de <span class=\"_ _0\"></span>consolidaci\u00f3n <span class=\"_ _0\"></span>fiscal, </span><span style=\"display:inherit;clear:left;\">que <span class=\"_\"> </span>es <span class=\"_\"> </span>la <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span>tidad <span class=\"_\"> </span>a <span class=\"_ _e\"> </span>quien <span class=\"_\"> </span>se <span class=\"_\"> </span>le <span class=\"_\"> </span>l<span class=\"_ _1\"></span>iquidaba <span class=\"_\"> </span>la <span class=\"_\"> </span>deuda <span class=\"_ _e\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>su <span class=\"_ _e\"> </span>to<span class=\"_ _0\"></span>talidad, <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_\"> </span>otras <span class=\"_\"> </span>se <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_\"> </span>con <span class=\"_\"> </span>los<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">procedimientos <span class=\"_ _6\"></span>seguidos <span class=\"_ _8\"></span>con <span class=\"_ _7\"></span><span class=\"ls8\">diez</span> <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>UTEs <span class=\"_ _6\"></span>regularizadas. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>actualidad, <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>espera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se </span><span style=\"display:inherit;clear:left;\">notifique la providencia de inadmisi\u00f3n correspondiente a la \u00fanica UTE restante. </span><span style=\"display:inherit;clear:left;\">Ante <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Tri<span class=\"_ _0\"></span>bunal <span class=\"_ _7\"></span>Supremo <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>caben <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>recursos, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>considerar <span class=\"_ _6\"></span>cerrada <span class=\"_ _6\"></span>la </span><span style=\"display:inherit;clear:left;\">inspecci\u00f3n del impuesto sobre sociedades de los a\u00f1os 2008 a 2011. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>julio<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2017 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>inici\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>inspecci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>2012 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>2014 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">ejercicios 2014 a 2015 para el resto de los impuestos. </span><span style=\"display:inherit;clear:left;\">Derivado de<span class=\"_ _0\"></span> la inspecci\u00f3n de<span class=\"_ _0\"></span> los ejercicios 2012<span class=\"_ _0\"></span>-2014 e<span class=\"_ _0\"></span>xisten una serie de<span class=\"_ _0\"></span> puntos en m<span class=\"_ _0\"></span>ateria del impuesto s<span class=\"_ _0\"></span>obre </span><span style=\"display:inherit;clear:left;\">sociedades <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span>bjeto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>actas <span class=\"_ _b\"></span>firmadas <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>disconformidad, <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dichas <span class=\"_ _b\"></span>actas <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>disconformidad </span><span style=\"display:inherit;clear:left;\">asciende <span class=\"_ _1\"></span>para <span class=\"_ _b\"></span>el ejercicio <span class=\"_ _b\"></span>2012 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3.566 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(7<span class=\"_ _0\"></span>44 <span class=\"_ _b\"></span>miles de <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _b\"></span>correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ntereses), <span class=\"_ _b\"></span>mientras </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span>2013 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2014 <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>actas <span class=\"_ _7\"></span>conten\u00edan <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>propuesta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>ascend\u00eda <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.002 </span><span style=\"display:inherit;clear:left;\">miles de <span class=\"_ _1\"></span>euros (833 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros correspond<span class=\"_ _1\"></span>ientes a <span class=\"_ _1\"></span>intereses<span class=\"_ _0\"></span>). Adi<span class=\"_ _1\"></span>cionalmente, la <span class=\"_ _1\"></span>Sociedad recibi\u00f3 <span class=\"_ _1\"></span>propuestas </span><span style=\"display:inherit;clear:left;\">de sanci\u00f3n para los ejercicios 2012 y 2013 a 2014 por importe de 1,2 y 1,6 millones de euros, respectiva<span class=\"_ _1\"></span>mente.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _b\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _b\"></span>recurri\u00f3 <span class=\"_ _b\"></span>ante <span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>TEAC <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>anteriores <span class=\"_ _1\"></span>propuestas <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>disconformidad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>anci\u00f3n <span class=\"_ _b\"></span>y, <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>fecha <span class=\"_ _1\"></span>3 <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>febrero </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>el TEAC <span class=\"_ _0\"></span>notific\u00f3 <span class=\"_ _0\"></span>dos resoluciones <span class=\"_ _0\"></span>sobre l<span class=\"_ _0\"></span>as propuestas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>disconformidad, estimando <span class=\"_ _0\"></span>\u00edntegramente los </span><span style=\"display:inherit;clear:left;\">citados acuerdos de <span class=\"_ _0\"></span>disconformidad impugnados y, dos resoluciones s<span class=\"_ _0\"></span>obre las propuestas de sanci\u00f3n, <span class=\"_ _0\"></span>una por la </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _6\"></span>se <span class=\"_ _8\"></span>confirma <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>mposici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>anci\u00f3n <span class=\"_ _6\"></span>correspondiente <span class=\"_ _6\"></span>al <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"></span>2012, <span class=\"_ _6\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>otra <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _6\"></span>desestima </span><span style=\"display:inherit;clear:left;\">parcialmente la sanci\u00f3n <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>a los ejercicios 2013 <span class=\"_ _0\"></span>a 2014, lo q<span class=\"_ _0\"></span>ue supone una reducci\u00f3n <span class=\"_ _0\"></span>de la sanci\u00f3n </span><span style=\"display:inherit;clear:left;\">de 0,455 millones de euros. </span><span style=\"display:inherit;clear:left;\">Las anteriores <span class=\"_ _b\"></span>decisiones del <span class=\"_ _1\"></span>TEAC fueron <span class=\"_ _1\"></span>nuevamente <span class=\"_ _1\"></span>recurridas <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>de marzo <span class=\"_ _b\"></span>de 2022, e<span class=\"_ _1\"></span>n v\u00eda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">contencioso-administrativa ante la AN, estando todas a la fecha pendientes de votaci\u00f3n y pronunciamiento.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">En opini\u00f3n de la <span class=\"_ _1\"></span>Direcci\u00f3n de la <span class=\"_ _1\"></span>Sociedad Dominante y sus a<span class=\"_ _1\"></span>sesores fiscales se concluye q<span class=\"_ _1\"></span>ue no es probable <span class=\"_ _1\"></span>que </span><span style=\"display:inherit;clear:left;\">los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>actas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recurridas ante <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>AN <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>satisfacer, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>provisi\u00f3n </span><span style=\"display:inherit;clear:left;\">alguna por estos conceptos. </span><span style=\"display:inherit;clear:left;\">Acuerdo Previo de Valoraci\u00f3n </span><span style=\"display:inherit;clear:left;\">Con el <span class=\"_ _b\"></span>fin de <span class=\"_ _1\"></span>alinear la <span class=\"_ _b\"></span>pol\u00edtica de <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>recios <span class=\"_ _1\"></span>de tr<span class=\"_ _1\"></span>ansferencia de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo con <span class=\"_ _b\"></span>los est\u00e1ndares <span class=\"_ _1\"></span>establecidos p<span class=\"_ _1\"></span>or la <span class=\"_ _1\"></span>OCDE </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Proyecto <span class=\"_ _e\"> </span>BEPS <span class=\"_ _e\"> </span>(Bas<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>Erosion <span class=\"_ _e\"> </span>and <span class=\"_ _e\"> </span>Profit <span class=\"_ _e\"> </span>Shifting) <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>construir <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>confianza <span class=\"_ _e\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>mejorar <span class=\"_ _e\"> </span>el </span><span style=\"display:inherit;clear:left;\">entendimiento co<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>Administraci\u00f3n Tributaria espa\u00f1ola, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>ha suscrito <span class=\"_ _0\"></span>un APA <span class=\"_ _0\"></span>de pre<span class=\"_ _0\"></span>cios transferencia <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">24 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>2022. <span class=\"_ _0\"></span>El <span class=\"_ _7\"></span>APA <span class=\"_ _0\"></span>(Advance <span class=\"_ _0\"></span>Price <span class=\"_ _7\"></span>Agreement) <span class=\"_ _0\"></span>cubre <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>015 <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>2026 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incorpora </span><span style=\"display:inherit;clear:left;\">proyectos <span class=\"_ _7\"></span>EPC s<span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>socios, <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>define, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realizan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">proyecto, <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>contribuci\u00f3n <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>resultado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cada <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>intervinientes. <span class=\"_ _e\"> </span>Dicho <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _e\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>sido </span><span style=\"display:inherit;clear:left;\">considerado por la Direcci\u00f3n del Grupo dentro de las estimaciones de flujo de caja. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>presente <span class=\"_ _e\"> </span>APA <span class=\"_ _d\"> </span>tiene <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>objeto <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>distribuci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>resul<span class=\"_ _0\"></span>tados <span class=\"_ _d\"> </span>entre <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>ac<span class=\"_ _0\"></span>t\u00faan <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>centros </span><span style=\"display:inherit;clear:left;\">operativos del Grupo, que participan en la ejecuci\u00f3n de proyectos EPC y EPCm fuera de E<span class=\"_ _1\"></span>spa\u00f1a. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">El an\u00e1lisis de la contribuci\u00f3n a cad<span class=\"_ _0\"></span>a entidad permite distribuir el resultado entre las entidades que participan en el </span><span style=\"display:inherit;clear:left;\">EPC <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>EPCm <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rango d<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>alores. <span class=\"_ _0\"></span>Se considera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aportaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>forman </span><span style=\"display:inherit;clear:left;\">parte <span class=\"_\"> </span>del <span class=\"_\"> </span>corporativo <span class=\"_\"> </span>y <span class=\"_\"> </span>de <span class=\"_\"> </span>los <span class=\"_ _a\"> </span>c<span class=\"_ _1\"></span>entros <span class=\"_\"> </span>operativos <span class=\"_\"> </span>offshore <span class=\"_\"> </span>(entidades <span class=\"_\"> </span>offshore) <span class=\"_\"> </span>sigue <span class=\"_\"> </span>el <span class=\"_\"> </span>principio <span class=\"_\"> </span>de <span class=\"_\"> </span>plena </span><span style=\"display:inherit;clear:left;\">competencia si se destinan entre el 70% y el 80% de los resultados de cada pro<span class=\"_ _1\"></span>yecto. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Se <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>aportaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>forman <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>entros <span class=\"_ _7\"></span>operativos <span class=\"_ _7\"></span>on<span class=\"_ _0\"></span>shore <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>el </span><span style=\"display:inherit;clear:left;\">principio de plena competencia si se destina entre el 20% y el 30% de los resultados de cada proyecto. <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Impuesto sobre el Valor A\u00f1adido </span><span style=\"display:inherit;clear:left;\">En junio <span class=\"_ _0\"></span>de 2013, <span class=\"_ _0\"></span>la Agencia Trib<span class=\"_ _0\"></span>utaria espa\u00f1ola comunic\u00f3 a<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad el <span class=\"_ _0\"></span>inicio de <span class=\"_ _0\"></span>actuaciones inspectoras del </span><span style=\"display:inherit;clear:left;\">impuesto sobre el IVA de los ejercicios 2009 a 2011 prorroga<span class=\"_ _1\"></span>bles a los ejercicios 2012 y 2013.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Para los <span class=\"_ _0\"></span>ejercicios 2009 y 2<span class=\"_ _0\"></span>011 la Sociedad re<span class=\"_ _0\"></span>cibi\u00f3 una propuesta de l<span class=\"_ _0\"></span>iquidaci\u00f3n de 1,26 <span class=\"_ _0\"></span>millones de euros <span class=\"_ _0\"></span>y una </span><span style=\"display:inherit;clear:left;\">propuesta <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>sanci\u00f3n de <span class=\"_ _b\"></span>0,445 <span class=\"_ _b\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _b\"></span>de eur<span class=\"_ _1\"></span>os, <span class=\"_ _1\"></span>ambos <span class=\"_ _b\"></span>incluidos intere<span class=\"_ _1\"></span>ses, <span class=\"_ _1\"></span>mientras <span class=\"_ _b\"></span>que para <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>jercicios <span class=\"_ _b\"></span>2012 </span><span style=\"display:inherit;clear:left;\">y 2013 reci<span class=\"_ _1\"></span>bi\u00f3 una prop<span class=\"_ _1\"></span>uesta de liquidaci\u00f3n que<span class=\"_ _1\"></span> reconoc\u00eda <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>de reembolsar <span class=\"_ _1\"></span>a la S<span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>ciedad 0,664 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>illones </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ugar <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _7\"></span>solicitud <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>1.5<span class=\"_ _0\"></span>39 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>lones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>euros, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>propuesta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>sanci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>0,372 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">euros. </span><span style=\"display:inherit;clear:left;\">Contra <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ante<span class=\"_ _0\"></span>riores <span class=\"_ _8\"></span>propuestas <span class=\"_ _8\"></span>TRSA <span class=\"_ _8\"></span>interpuso <span class=\"_ _8\"></span>demandas <span class=\"_ _8\"> </span>ante <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>TEAC, <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuales <span class=\"_ _8\"> </span>fueron <span class=\"_ _8\"> </span>desestimadas <span class=\"_ _8\"></span>y </span><span style=\"display:inherit;clear:left;\">posteriormente <span class=\"_ _e\"> </span>recurridas <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>TRSA <span class=\"_ _e\"> </span>ante <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>AN. <span class=\"_ _e\"> </span>En <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>eno <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>recurso <span class=\"_ _e\"> </span>contencioso-administrativo <span class=\"_ _e\"> </span>para <span class=\"_ _d\"> </span>l<span class=\"_ _0\"></span>os </span><span style=\"display:inherit;clear:left;\">ejercicios 2009 <span class=\"_ _1\"></span>y 2011, <span class=\"_ _1\"></span>TRSA solicit\u00f3 <span class=\"_ _1\"></span>la suspen<span class=\"_ _1\"></span>si\u00f3n del pago<span class=\"_ _1\"></span> de la <span class=\"_ _b\"></span>deu<span class=\"_ _0\"></span>da d<span class=\"_ _1\"></span>erivada del a<span class=\"_ _1\"></span>cuerdo de l<span class=\"_ _1\"></span>iquidaci\u00f3n y <span class=\"_ _1\"></span>de </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _b\"></span>sa<span class=\"_ _0\"></span>nci\u00f3n, <span class=\"_ _b\"></span>no <span class=\"_ _1\"></span>obstante, <span class=\"_ _b\"></span>la so<span class=\"_ _1\"></span>licitud <span class=\"_ _1\"></span>fue <span class=\"_ _b\"></span>desestimada <span class=\"_ _1\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>AN, <span class=\"_ _b\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"></span>procedi\u00f3 <span class=\"_ _1\"></span>al <span class=\"_ _b\"></span>ingreso <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ambos </span><span style=\"display:inherit;clear:left;\">importes. <span class=\"_ _7\"></span>Por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>parte, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seno <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>recurso c<span class=\"_ _0\"></span>ontencioso<span class=\"_ _0\"></span>-administrativo <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>2012 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>013, <span class=\"_ _0\"></span>TRSA </span><span style=\"display:inherit;clear:left;\">solicit\u00f3 la suspensi\u00f3n del pago de la deuda, la cual fue aceptada por la AN. </span><span style=\"display:inherit;clear:left;\">El 29 <span class=\"_ _b\"></span>de junio <span class=\"_ _b\"></span>de 2022 se <span class=\"_ _b\"></span>notific\u00f3 sent<span class=\"_ _1\"></span>encia de <span class=\"_ _b\"></span>la AN de<span class=\"_ _1\"></span> los <span class=\"_ _b\"></span>a\u00f1os 2012 <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _0\"></span>13 <span class=\"_ _1\"></span>parcialmente <span class=\"_ _1\"></span>estimatoria del <span class=\"_ _b\"></span>recurso </span><span style=\"display:inherit;clear:left;\">interpuesto por <span class=\"_ _1\"></span>TRSA<span class=\"ls17\">. E</span>n particular, <span class=\"_ _1\"></span>la sentencia <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onfirmaba <span class=\"_ _1\"></span>el acuerdo <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>iquidaci\u00f3n, pero <span class=\"_ _1\"></span>anulaba la impo<span class=\"_ _1\"></span>sici\u00f3n </span><span style=\"display:inherit;clear:left;\">de la sanci\u00f3n <span class=\"_ _1\"></span>de 0,372 m<span class=\"_ _1\"></span>illones de euro<span class=\"_ _1\"></span>s.<span class=\"_ _0\"></span> Frente a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>misma, el pasado 13 <span class=\"_ _1\"></span>de septiembre d<span class=\"_ _1\"></span>e 2022 TRSA present<span class=\"_ _1\"></span>\u00f3 </span><span style=\"display:inherit;clear:left;\">escrito de preparaci\u00f3n del recurso de casaci\u00f3n en lo que a la confirmaci\u00f3n del acuerdo de liquidaci\u00f3n se refiere<span class=\"_ _0\"></span>. </span><span style=\"display:inherit;clear:left;\">En e<span class=\"_ _1\"></span>ste se<span class=\"_ _1\"></span>ntido, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>pasado 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Tribunal <span class=\"_ _b\"></span>Supremo notific\u00f3 <span class=\"_ _b\"></span>providencia de<span class=\"_ _1\"></span> ina<span class=\"_ _1\"></span>dmisi\u00f3n <span class=\"_ _1\"></span>del re<span class=\"_ _1\"></span>curso </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>casaci\u00f3n, <span class=\"_ _b\"></span>por lo <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>sentencia de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>AN es <span class=\"_ _b\"></span>firme. <span class=\"_ _1\"></span>No <span class=\"_ _b\"></span>obstante, d<span class=\"_ _1\"></span>ado <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>acuerdo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>liquidaci\u00f3n n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>arrojaba </span><span style=\"display:inherit;clear:left;\">cantidad alguna a ingresar, la sociedad no tendr\u00e1 que realizar ning\u00fan pago. </span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>27 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>notific\u00f3 <span class=\"_ _0\"></span>sentencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la AN <span class=\"_ _7\"></span>parcialmente estimatoria <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>recurso <span class=\"_ _0\"></span>interpuesto </span><span style=\"display:inherit;clear:left;\">por TRSA para <span class=\"_ _0\"></span>el procedimiento de los a\u00f1os 2009 a 20<span class=\"_ _0\"></span>11, <span class=\"_ _0\"></span><span class=\"lse\">la</span> cual anulaba en su totalidad el <span class=\"_ _0\"></span>acuerdo sancionador </span><span style=\"display:inherit;clear:left;\">y anulaba parcialmente el acuerdo de liquidaci\u00f3n en 0,144 millones de euros.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>sentencia de<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> AN <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los ej<span class=\"_ _0\"></span>ercicios 2009 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2011 es<span class=\"_ _0\"></span> firme, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>notificado d<span class=\"_ _0\"></span>ecreto de <span class=\"_ _0\"></span>firmeza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>4 d<span class=\"_ _0\"></span>e </span><span style=\"display:inherit;clear:left;\">octubre de <span class=\"_ _1\"></span>2023, <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>st\u00e1ndose e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>actualidad a <span class=\"_ _1\"></span>la espera <span class=\"_ _b\"></span>de que <span class=\"_ _1\"></span>la Admi<span class=\"_ _1\"></span>nistraci\u00f3n tributari<span class=\"_ _1\"></span>a ejecute <span class=\"_ _b\"></span>la sentencia d<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _e\"> </span>AN <span class=\"_ _e\"> </span>y <span class=\"_\"> </span>devuelv<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>a <span class=\"_\"> </span>TRSA<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cantidades <span class=\"_ _e\"> </span>ingresadas <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>conceptos <span class=\"_\"> </span>a<span class=\"_ _1\"></span>nulados <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>AN, <span class=\"_ _d\"> </span>j<span class=\"_ _0\"></span>unto <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>los </span><span style=\"display:inherit;clear:left;\">correspondientes intereses de demora. </span><span style=\"display:inherit;clear:left;\">Otros impuestos </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _0\"></span>consecuencia de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inspecci\u00f3n ab<span class=\"_ _0\"></span>ierta el <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio de <span class=\"_ _0\"></span>2017 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>2014 <span class=\"_ _0\"></span>a 2015<span class=\"_ _0\"></span> (ambos <span class=\"_ _0\"></span>incluidos) </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _b\"></span>para el <span class=\"_ _b\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _1\"></span>impuestos, <span class=\"_ _b\"></span>varios punt<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>uedaron <span class=\"_ _b\"></span>sujetos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a actas <span class=\"_ _b\"></span>firmadas e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>isconformidad<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>3.573 <span class=\"_ _8\"></span>millones <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>incluyendo <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>y, <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>propuesta <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>sanci\u00f3n <span class=\"_ _d\"> </span>por <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>1,6 </span><span style=\"display:inherit;clear:left;\">millones de euros.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _e\"> </span>4 <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>abril <span class=\"_\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>se <span class=\"_\"> </span>notific\u00f3 <span class=\"_ _e\"> </span>la <span class=\"_\"> </span>re<span class=\"_ _1\"></span>soluci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_\"> </span>TEAC <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>co<span class=\"_ _0\"></span>nfirmaba <span class=\"_ _e\"> </span>pr\u00e1cticamente <span class=\"_ _e\"> </span>en <span class=\"_\"> </span>su <span class=\"_ _e\"> </span>totalidad <span class=\"_\"> </span>l<span class=\"_ _b\"></span>a </span><span style=\"display:inherit;clear:left;\">regularizaci\u00f3n <span class=\"_ _0\"></span>contenida <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>acuerdos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>sanci\u00f3n. <span class=\"_ _7\"></span>Frente <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>dicha <span class=\"_ _0\"></span>resoluci\u00f3n, <span class=\"_ _7\"></span>TRSA <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>terpuso <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">pasado 29 de mayo de 2023 recurso contencioso-administrativo ante la AN. </span><span style=\"display:inherit;clear:left;\">El pasado <span class=\"_ _b\"></span>12 de <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>023 <span class=\"_ _1\"></span>se entreg\u00f3 <span class=\"_ _b\"></span>a TRSA e<span class=\"_ _1\"></span>l e<span class=\"_ _1\"></span>xpediente admi<span class=\"_ _1\"></span>nistrativo <span class=\"_ _1\"></span>con plazo <span class=\"_ _b\"></span>para formalizar <span class=\"_ _1\"></span>demanda.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _7\"></span>obstante, <span class=\"_ _7\"></span>dado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>expediente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>encontraba <span class=\"_ _6\"></span>incompleto, <span class=\"_ _7\"></span>TRSA <span class=\"_ _7\"></span>solicit\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compleci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>expediente, <span class=\"_ _7\"></span>lo </span><span style=\"display:inherit;clear:left;\">que supuso la suspensi\u00f3n del plazo para formalizar demanda. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_\"> </span>pasado <span class=\"_\"> </span>28 <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_\"> </span>septiembre <span class=\"_\"> </span>de <span class=\"_\"> </span>2023 <span class=\"_\"> </span>se <span class=\"_\"> </span>entreg\u00f3 <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>nu<span class=\"_ _1\"></span>evo <span class=\"_\"> </span>el <span class=\"_\"> </span>expediente <span class=\"_\"> </span>a<span class=\"_ _0\"></span>dministrativo <span class=\"_\"> </span>a <span class=\"_\"> </span>TRSA <span class=\"_\"> </span>para <span class=\"_\"> </span>la </span><span style=\"display:inherit;clear:left;\">formalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>demanda, <span class=\"_ _0\"></span>habiendo <span class=\"_ _0\"></span>presentado <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misma <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>pasado <span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>octubre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>actualidad </span><span style=\"display:inherit;clear:left;\">se est\u00e1 a la espera de que el Abogado del Estado presente su escrito de contestaci\u00f3n.  </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>y su<span class=\"_ _0\"></span>s asesores <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>concluido que <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>improbable que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tenga que <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>el </span><span style=\"display:inherit;clear:left;\">importe <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>ci<span class=\"_ _0\"></span>tadas <span class=\"_ _d\"> </span>certificaciones <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>sanciones, <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>re<span class=\"_ _0\"></span>alizado <span class=\"_ _d\"> </span>provisi\u00f3n <span class=\"_ _d\"> </span>alguna <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>estos </span><span style=\"display:inherit;clear:left;\">conceptos. </span><span style=\"display:inherit;clear:left;\">El detalle de los ejercicios abiertos a inspecci\u00f3n es el siguiente: </span><span style=\"display:inherit;clear:left;\">Impuesto  </span><span style=\"display:inherit;clear:left;\">Ejercicios </span><span style=\"display:inherit;clear:left;\">Impuesto sobre So<span class=\"_ _1\"></span>ciedades </span><span style=\"display:inherit;clear:left;\">2015<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre el<span class=\"_ _1\"></span> Valor A\u00f1adido<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2016<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Impuesto sobre la<span class=\"_ _1\"></span> Renta de las<span class=\"_ _1\"></span> Personas F\u00edsicas </span><span style=\"display:inherit;clear:left;\">2016<span class=\"ls0\">-</span>2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros tributos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">\u00daltimos 4 ejerci<span class=\"_ _1\"></span>cios </span><span style=\"display:inherit;clear:left;\">Como <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>onsecuencia, <span class=\"_ _b\"></span>entre <span class=\"_ _1\"></span>otras, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>osibles <span class=\"_ _b\"></span>interpretaciones <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _1\"></span>vigente, <span class=\"_ _b\"></span>podr\u00edan </span><span style=\"display:inherit;clear:left;\">surgir <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _0\"></span>adicionales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>resultado <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>inspecci\u00f3n. <span class=\"_ _0\"></span>En <span class=\"_ _7\"></span>todo <span class=\"_ _0\"></span>caso, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _8\"></span>consideran <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>dichos <span class=\"_ _8\"> </span>pasivos, <span class=\"_ _8\"> </span>caso <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>producirse, <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>afecta<span class=\"_ _0\"></span>r\u00edan <span class=\"_ _6\"></span>significativamente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>cuentas </span><span style=\"display:inherit;clear:left;\">anuales consolidadas. </span><span style=\"display:inherit;clear:left;\">Pilar Dos Impuesto m\u00ednimo Global </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _b\"></span>14 de <span class=\"_ _16\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>2021, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Marco <span class=\"_ _1\"></span>Inclusivo <span class=\"_ _b\"></span>sobre <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>iniciativa <span class=\"_ _b\"></span>contra<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>erosi\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>imp<span class=\"_ _0\"></span>onible <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _1\"></span>traslado </span><span style=\"display:inherit;clear:left;\">de beneficios de la OCDE y el G-<span class=\"ff7\">20 public\u00f3 las Normas Modelo relativas a Pilar Dos (\u201clas Normas\u201d). </span> </span><span style=\"display:inherit;clear:left;\">Dichas <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>configuran <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>didas <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>internacionales <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>persiguen <span class=\"_ _0\"></span>limitar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>competencia </span><span style=\"display:inherit;clear:left;\">fiscal entre los distintos sis<span class=\"_ _0\"></span>temas que gravan los beneficios empresariales; ello mediante el<span class=\"_ _0\"></span> establecimiento de un </span><span style=\"display:inherit;clear:left;\">nivel <span class=\"_ _7\"></span>m\u00ednimo <span class=\"_ _6\"></span>global <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>imposici\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _6\"></span>grupos <span class=\"_ _7\"></span>multinacionales <span class=\"_ _7\"></span>que, <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>t\u00e9rminos <span class=\"_ _6\"></span>generales, <span class=\"_ _7\"></span>tengan <span class=\"_ _6\"></span>un </span><span style=\"display:inherit;clear:left;\">importe neto de la cifra de negocios consolidado igual o superior a 750 millones de euros. </span><span style=\"display:inherit;clear:left;\">Al <span class=\"_ _0\"></span>respecto, <span class=\"_ _0\"></span>las Normas <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>nivel m\u00ednimo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>15%. As<span class=\"_ _0\"></span>\u00ed, los <span class=\"_ _0\"></span>grupos <span class=\"_ _0\"></span>afectados <span class=\"_ _0\"></span>deben </span><span style=\"display:inherit;clear:left;\">calcular <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>tipo <span class=\"_ _6\"></span>impositivo <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>jurisdicci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>operan, <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>reglas <span class=\"_ _6\"></span>espec\u00edficas </span><span style=\"display:inherit;clear:left;\">previstas <span class=\"_ _6\"></span>por <span class=\"_ _8\"></span>las <span class=\"_ _6\"></span>Normas <span class=\"_ _8\"></span>Modelo. <span class=\"_ _6\"></span>En <span class=\"_ _8\"></span>aquellas <span class=\"_ _6\"></span>jurisdicciones <span class=\"_ _8\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _6\"></span>inferior <span class=\"_ _8\"></span>al <span class=\"_ _6\"></span>15%, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>grupos </span><span style=\"display:inherit;clear:left;\">habr\u00e1n de<span class=\"_ _1\"></span> satisfacer <span class=\"_ _b\"></span>un impue<span class=\"_ _1\"></span>sto adi<span class=\"_ _1\"></span>cional corr<span class=\"_ _1\"></span>espondiente <span class=\"_ _1\"></span>al d<span class=\"_ _1\"></span>iferencial <span class=\"_ _1\"></span>entre el<span class=\"_ _1\"></span> ti<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>impositivo <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>calculado </span><span style=\"display:inherit;clear:left;\">para la jurisdicci\u00f3n en cuesti\u00f3n y el citado 15%.  </span><span style=\"display:inherit;clear:left;\">Por <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _7\"></span>parte, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>adopt\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Directiva <span class=\"_ _6\"></span>2022/2523 <span class=\"_ _6\"></span>(\u201cla <span class=\"_ _7\"></span>Directiva\u201d), <span class=\"_ _6\"></span>incorporando <span class=\"_ _6\"></span>esta </span><span style=\"display:inherit;clear:left;\">iniciativa <span class=\"_ _b\"></span>al <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>arco <span class=\"_ _b\"></span>legal <span class=\"_ _16\"></span>europeo. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>Directiva <span class=\"_ _b\"></span>recoge, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>algunas <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>xcepciones, <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>contenido <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Normas <span class=\"_ _16\"></span>M<span class=\"_ _0\"></span>odelo </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _1\"></span>se\u00f1ala co<span class=\"_ _1\"></span>mo fe<span class=\"_ _1\"></span>cha l\u00ed<span class=\"_ _1\"></span>mite p<span class=\"_ _1\"></span>ara su <span class=\"_ _b\"></span>transposici\u00f3n por<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>stados <span class=\"_ _1\"></span>miembros <span class=\"_ _1\"></span>el 3<span class=\"_ _1\"></span>1 d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iciembre d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2023. A<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>imismo, </span><span style=\"display:inherit;clear:left;\">prev\u00e9 que las disposiciones correspondientes han de aplicar a los ejercicios iniciados a partir de dicha f<span class=\"_ _1\"></span>echa.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">A <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>formulaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales consolidadas, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transposici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Directiva <span class=\"_ _0\"></span>en </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>spa\u00f1ola <span class=\"_ _7\"></span>a\u00fan <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _6\"></span>No <span class=\"_ _7\"></span>obstante, <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>l\u00ednea <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>establecido <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>Anteproyecto <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ley, </span><span style=\"display:inherit;clear:left;\">sometido <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>tr\u00e1mite <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>informaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p\u00fablica <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>espera <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>tenga <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>fectos <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _8\"></span>los </span><span style=\"display:inherit;clear:left;\">per\u00edodos impositivos que se inici<span class=\"_ _0\"></span>en a partir del 31 de d<span class=\"_ _0\"></span>iciembre de 2023 y, por tanto, en c<span class=\"_ _0\"></span>uanto respecta al Grupo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunidas, a partir del pr\u00f3ximo ejercicio iniciado el 1 de enero de 2024. </span><span style=\"display:inherit;clear:left;\">Asimismo, cabe <span class=\"_ _1\"></span>se\u00f1alar que <span class=\"_ _1\"></span>la legislaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orrespondiente a <span class=\"_ _b\"></span>Pil<span class=\"_ _0\"></span>ar Dos <span class=\"_ _1\"></span>ha sido <span class=\"_ _1\"></span>ya adoptada <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> otras <span class=\"_ _b\"></span>j<span class=\"_ _0\"></span>urisdicciones<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">donde <span class=\"_ _b\"></span>opera <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo. <span class=\"_ _b\"></span>Sin <span class=\"_ _b\"></span>embargo, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>jurisdicciones <span class=\"_ _b\"></span>de <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _16\"></span>re<span class=\"_ _0\"></span>levancia <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _16\"></span>el <span class=\"_ _b\"></span>Grupo, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>egislaci\u00f3n <span class=\"_ _16\"></span>contin\u00faa </span><span style=\"display:inherit;clear:left;\">pendiente <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>aprobaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _8\"></span>no <span class=\"_ _7\"></span>hay<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>certeza, <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>elaboraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></span>cuentas <span class=\"_ _7\"></span>anuales, <span class=\"_ _6\"></span>sobre <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>dicha </span><span style=\"display:inherit;clear:left;\">aprobaci\u00f3n suceder\u00e1 <span class=\"_ _b\"></span>y, en su <span class=\"_ _b\"></span>caso, cu\u00e1l ser<span class=\"_ _1\"></span>\u00e1 la <span class=\"_ _b\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>efectos de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a l<span class=\"_ _1\"></span>egislaci\u00f3n res<span class=\"_ _1\"></span>ultante. Ello <span class=\"_ _b\"></span>con la e<span class=\"_ _1\"></span>xcepci\u00f3n </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>Espa\u00f1a donde, <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>ya hemos <span class=\"_ _0\"></span>indicado, <span class=\"_ _0\"></span>la expectativa <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>la l<span class=\"_ _0\"></span>egislaci\u00f3n sea <span class=\"_ _0\"></span>efectiva a <span class=\"_ _0\"></span>partir <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2024.<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">A cierre <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _1\"></span>2023, e<span class=\"_ _1\"></span>l Grupo e<span class=\"_ _1\"></span>st\u00e1 evaluando su <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>xposici\u00f3n a <span class=\"_ _b\"></span>la legislaci\u00f3n relativa <span class=\"_ _b\"></span>a Pilar Dos u<span class=\"_ _1\"></span>na vez <span class=\"_ _1\"></span>\u00e9sta </span><span style=\"display:inherit;clear:left;\">entre <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>vigor. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>elaboraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _0\"></span>cuentas, <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>evaluaci\u00f3n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>llevado <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>cabo <span class=\"_ _0\"></span>principalmente </span><span style=\"display:inherit;clear:left;\">sobre <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>an\u00e1lisis <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Puerto<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Seguro <span class=\"_ _d\"> </span>Transitorio <span class=\"_ _d\"> </span>previsto <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>OCDE,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>ontemplado <span class=\"_ _d\"> </span>asimismo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el </span><span style=\"display:inherit;clear:left;\">Anteproyecto de Ley mencionado anteriormente.  </span><span style=\"display:inherit;clear:left;\">Como resultado de <span class=\"_ _b\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>an\u00e1lisis preliminar, <span class=\"_ _1\"></span>el Grupo e<span class=\"_ _1\"></span>stima que l<span class=\"_ _1\"></span>a mayor\u00eda <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>jurisdicciones pueden <span class=\"_ _1\"></span>acogerse<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">a alguno de <span class=\"_ _1\"></span>los tres t<span class=\"_ _1\"></span>ests previstos por e<span class=\"_ _1\"></span>l citado Puer<span class=\"_ _1\"></span>to Seguro <span class=\"_ _1\"></span>y que, por <span class=\"_ _1\"></span>tanto, no ha<span class=\"_ _1\"></span>br\u00edan de devengar I<span class=\"_ _1\"></span>mpuesto </span><span style=\"display:inherit;clear:left;\">Complementario <span class=\"_ _8\"></span>alguno. <span class=\"_ _8\"></span>Respe<span class=\"_ _0\"></span>cto <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>a<span class=\"_ _0\"></span>quellas <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>que <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>abe <span class=\"_ _8\"></span>acoger <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>mismo, <span class=\"_ _8\"></span>el <span class=\"_ _6\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>anticipa <span class=\"_ _8\"></span>una </span><span style=\"display:inherit;clear:left;\">exposici\u00f3n significativa <span class=\"_ _0\"></span>al Impuesto Complementario que p<span class=\"_ _0\"></span>udiera derivar de <span class=\"_ _0\"></span>Pilar Dos una vez<span class=\"_ _0\"></span> la legislaci\u00f3n entre </span><span style=\"display:inherit;clear:left;\">en vigor.  </span><span style=\"display:inherit;clear:left;\">Cabe, asimismo, destacar q<span class=\"_ _1\"></span>ue el Grupo co<span class=\"_ _1\"></span>ntin\u00faa monitoreando <span class=\"_ _1\"></span>los desarrollos legislativos <span class=\"_ _1\"></span>que se van <span class=\"_ _1\"></span>sucediendo </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>risdicciones <span class=\"_ _0\"></span>donde <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ncuentra <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>preparando <span class=\"_ _7\"></span>sus <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocedimientos <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>poder </span><span style=\"display:inherit;clear:left;\">dar el cumplimiento debido a las obligaciones que deriven de Pilar Dos.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__179": {
   "value": "<span style=\"display:inherit;clear:left;\">27.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Resultado<span class=\"_ _0\"></span>s por acci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">a)  <span class=\"_ _4c\"> </span>B\u00e1sicas </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>b\u00e1sicas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>calculan <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>vidiendo <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>beneficio <span class=\"_ _7\"></span>atribuible <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>accionistas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad </span><span style=\"display:inherit;clear:left;\">entre el <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>ponderado <span class=\"_ _b\"></span>de a<span class=\"_ _1\"></span>cciones <span class=\"_ _1\"></span>ordinarias <span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>ci<span class=\"_ _0\"></span>rculaci\u00f3n <span class=\"_ _b\"></span>durante el <span class=\"_ _b\"></span>ejercicio, <span class=\"_ _1\"></span>excluidas la<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>acciones </span><span style=\"display:inherit;clear:left;\">propias adquiridas por la Sociedad Dominante. </span><span style=\"display:inherit;clear:left;\">b)  <span class=\"_ _4c\"> </span>Diluidas </span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>diluidas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>acci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>calculan <span class=\"_ _7\"></span>ajustando <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>n\u00fam<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _0\"></span>ponderado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>ordinarias <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">circulaci\u00f3n para <span class=\"_ _1\"></span>reflejar <span class=\"_ _1\"></span>la con<span class=\"_ _1\"></span>versi\u00f3n de t<span class=\"_ _1\"></span>odas las <span class=\"_ _1\"></span>acciones ordinarias <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>tenciales dilutivas. Dado <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la Sociedad </span><span style=\"display:inherit;clear:left;\">Dominante <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>posee <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>inguna <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>lase <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>ordinarias <span class=\"_ _6\"></span>potenciales <span class=\"_ _8\"></span>diluidas, <span class=\"_ _8\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _8\"></span>por <span class=\"_ _6\"></span>acci\u00f3n <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span>luida </span><span style=\"display:inherit;clear:left;\">coincide con la ganancia por acci\u00f3n b\u00e1sica. </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida)/Benefi<span class=\"_ _1\"></span>cio del ejercic<span class=\"_ _1\"></span>io atribuible a lo<span class=\"_ _1\"></span>s tenedores de </span><span style=\"display:inherit;clear:left;\">instrumentos ord<span class=\"_ _1\"></span>inarios de patri<span class=\"_ _1\"></span>monio neto de <span class=\"_ _1\"></span>la entidad </span><span style=\"display:inherit;clear:left;\">                        60<span class=\"_ _1\"></span>.952  </span><span style=\"display:inherit;clear:left;\">             (37.134)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">N\u00ba medio ponder<span class=\"_ _1\"></span>ado de accione<span class=\"_ _1\"></span>s ordinar<span class=\"_ _1\"></span>ias en circulaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                69.641.40<span class=\"_ _1\"></span>0  </span><span style=\"display:inherit;clear:left;\">       53.663.797 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(P\u00e9rdida)/Gana<span class=\"_ _1\"></span>ncias por acci\u00f3n<span class=\"_ _1\"></span> del benefi<span class=\"_ _1\"></span>cio atribuible a los<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">tenedores de in<span class=\"_ _1\"></span>strumentos ordina<span class=\"_ _1\"></span>rios de<span class=\"_ _1\"></span> patrimonio neto de<span class=\"_ _1\"></span> la entida<span class=\"_ _1\"></span>d </span><span style=\"display:inherit;clear:left;\">(euros por acci\u00f3n)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    0,88  </span><span style=\"display:inherit;clear:left;\">                  (0,69)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__186-1": {
   "value": "<span style=\"display:inherit;clear:left;\">28.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Con<span class=\"_ _0\"></span>tingencias </span>y g<span class=\"ls0\">a<span class=\"_ _0\"></span>rant\u00edas otorgadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>avales <span class=\"_ _0\"></span>bancarios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>del </span><span style=\"display:inherit;clear:left;\">negocio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prev\u00e9 <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>surgir\u00e1 <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>significativo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adicional <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>quellos c<span class=\"_ _0\"></span>asos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se </span><span style=\"display:inherit;clear:left;\">dotaron provisiones seg\u00fan lo <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>encionado en la nota 2<span class=\"_ _1\"></span>1. En el <span class=\"_ _1\"></span>curso normal de l<span class=\"_ _1\"></span>as actividades, y como e<span class=\"_ _1\"></span>s habitual </span><span style=\"display:inherit;clear:left;\">entre las compa\u00f1\u00edas dedic<span class=\"_ _1\"></span>adas a actividades de <span class=\"_ _1\"></span>ingenier\u00eda y <span class=\"_ _1\"></span>construcci\u00f3n, <span class=\"_ _0\"></span>el Grupo ha pre<span class=\"_ _1\"></span>stado avales a terceros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _1\"></span>valor d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ls8\">3.<span class=\"ls0\">913.611<span class=\"fs2\"> <span class=\"_ _b\"></span><span class=\"fs3\">mi<span class=\"_ _0\"></span>les <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>2022<span class=\"ls17\">: </span>4.414.833 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros) como <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00eda <span class=\"_ _b\"></span>del adecuado <span class=\"_ _1\"></span>cumplimiento </span></span></span></span></span><span style=\"display:inherit;clear:left;\">de los contratos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>total<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>a<span class=\"_ _1\"></span>vales <span class=\"_ _a\"> </span>pre<span class=\"_ _1\"></span>stados <span class=\"_ _a\"> </span>in<span class=\"_ _1\"></span>cluye <span class=\"_ _a\"> </span>l\u00ednea<span class=\"_ _1\"></span>s <span class=\"_\"> </span>s<span class=\"_ _0\"></span>indicadas <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>avales <span class=\"_ _a\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>542.485 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(2022:660.843 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_\"> </span>euros), <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>las <span class=\"_ _a\"> </span>cuales <span class=\"_\"> </span><span class=\"ls8\">43</span>4.962 <span class=\"_\"> </span>miles <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>euros <span class=\"_ _a\"> </span>que <span class=\"_\"> </span>est\u00e1n <span class=\"_\"> </span>sujetas <span class=\"_\"> </span>a <span class=\"_ _a\"> </span>determinados </span><span style=\"display:inherit;clear:left;\">\u201ccovenants\u201d, <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span><span class=\"ff4\">se <span class=\"_ _0\"></span>produce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fecha d<span class=\"_ _0\"></span>e fo<span class=\"_ _0\"></span>rmulaci\u00f3n de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente<span class=\"ls16\">s </span></span></span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas se ha cu<span class=\"_ _1\"></span>mplido con el ratio, <span class=\"ls13\">y <span class=\"_ _b\"></span><span class=\"ls0\">s<span class=\"_ _0\"></span>e estima igualmente que dur<span class=\"_ _1\"></span>ante el ejercicio 2024 <span class=\"lsf\">el </span></span></span></span><span style=\"display:inherit;clear:left;\">ratio Patrimonio neto atribuible a los accionistas/ Balance total superior al 9%, se cumpla. </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>gen<span class=\"_ _0\"></span>erales <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>sociedad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>Grupo <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ven <span class=\"_ _b\"></span>obligadas </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>presta<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>obras <span class=\"_ _8\"> </span>(avales <span class=\"_ _6\"></span>bancarios) <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>deben <span class=\"_ _6\"></span>ser <span class=\"_ _7\"></span>mantenidas </span><span style=\"display:inherit;clear:left;\">durante un determinado periodo. </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>menciona en <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>nota<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>or u<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span><span class=\"ls8\">de<span class=\"ls0\"> <span class=\"_ _1\"></span>9.892 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _1\"></span>de euros <span class=\"_ _b\"></span>(2022<span class=\"ls17\">: </span>11.656 </span></span></span><span style=\"display:inherit;clear:left;\">miles de euros<span class=\"ls14\">) </span>asociada a la constru<span class=\"_ _1\"></span>cci\u00f3n de las Concesiones. Dichos pr\u00e9stamos (excepto 1.<span class=\"_ _1\"></span>200 miles de euros) </span><span style=\"display:inherit;clear:left;\">est\u00e1n garantizados con los citados activos concesionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span></span><span style=\"display:inherit;clear:left;\">la<span class=\"_ _1\"></span><span class=\"ls0\">s <span class=\"_ _d\"> </span>actuaciones <span class=\"_ _d\"> </span>insp<span class=\"_ _0\"></span>ectoras <span class=\"_ _d\"> </span>mencionadas <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>nota <span class=\"_ _d\"> </span>2<span class=\"_ _0\"></span>6, <span class=\"_ _d\"> </span>existen <span class=\"_ _d\"> </span>avales <span class=\"_ _d\"> </span>presentados <span class=\"_ _e\"> </span>a<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">Administraci\u00f3n Tributaria por importe <span class=\"_ _1\"></span>de 157.900 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _0\"></span>. (130.400 <span class=\"_ _1\"></span>miles de euros <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>y 27.500 miles </span><span style=\"display:inherit;clear:left;\">de euros de interese de demora). </span><span style=\"display:inherit;clear:left;\">El Grupo es parte en ciertas disputas judiciales y arbitrales<span class=\"_ _0\"></span><span class=\"ls9\">, </span>enmarcadas en el proceso de cierre de los proyectos, </span><span style=\"display:inherit;clear:left;\">con clientes y proveedores. Entre ellas, caben mencionar: </span><span style=\"display:inherit;clear:left;\">KPP Finlandia </span><span style=\"display:inherit;clear:left;\">Durante el a\u00f1o 2021, KPP, consorcio establecido por Nestl\u00e9, Borealis y Veol<span class=\"_ _1\"></span>ia, interpuso un arbitraje en contra de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>Com<span class=\"_ _0\"></span>pa\u00f1\u00eda, <span class=\"_ _0\"></span>exigiendo <span class=\"_ _7\"></span>tanto <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>penalidades <span class=\"_ _0\"></span>estipuladas <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>retraso <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>finalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _6\"></span>(40 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>ya <span class=\"_ _1\"></span>satisfechos <span class=\"_ _16\"></span>mediante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>avales), <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>costes <span class=\"_ _b\"></span>adicionales </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>da\u00f1os derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la resoluci\u00f3n <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrato, cifra <span class=\"_ _0\"></span>que asciende <span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>nos 165 <span class=\"_ _0\"></span>millones de <span class=\"_ _0\"></span>euros e<span class=\"_ _0\"></span>n total. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>su </span><span style=\"display:inherit;clear:left;\">parte, la Compa\u00f1\u00eda <span class=\"_ _1\"></span>ha desestimado <span class=\"_ _1\"></span>las exigencias <span class=\"_ _1\"></span>de KPP d<span class=\"_ _1\"></span>urante el litigio <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> ha <span class=\"_ _1\"></span>interpuesto cont<span class=\"_ _0\"></span>rarreclamaciones </span><span style=\"display:inherit;clear:left;\">solicitando indemnizaciones por l<span class=\"_ _0\"></span>a terminaci\u00f3n infundada del contrato <span class=\"_ _0\"></span>y por modificaciones ordenadas, las c<span class=\"_ _0\"></span>uales </span><span style=\"display:inherit;clear:left;\">ascienden a 150 millones de euros. </span><span style=\"display:inherit;clear:left;\">MGT Teesside-<span class=\"ls12\">UK</span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2021, <span class=\"_ _7\"></span>MGT <span class=\"_ _7\"></span>Teesside, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>creada <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>acquarie <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>PKA, <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _7\"></span>EPC <span class=\"_ _7\"></span>adjudicado <span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">consorcio de TR<span class=\"_ _1\"></span> y S<span class=\"_ _1\"></span>amsung C&amp;T <span class=\"_ _1\"></span>en un <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>omento e<span class=\"_ _1\"></span>n el que <span class=\"_ _1\"></span>la construc<span class=\"_ _1\"></span>ci\u00f3n se e<span class=\"_ _1\"></span>ncontraba con <span class=\"_ _1\"></span>un avance <span class=\"_ _1\"></span>superior </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _0\"></span>99%. <span class=\"_ _0\"></span>La ejecuci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>avales<span class=\"_ _0\"></span> fue <span class=\"_ _0\"></span>utilizada pa<span class=\"_ _0\"></span>ra financiar <span class=\"_ _0\"></span>la finalizaci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a obra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los importes <span class=\"_ _0\"></span>pendientes </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _a\"> </span>pagar <span class=\"_\"> </span>al <span class=\"_ _a\"> </span>consorcio. <span class=\"_ _a\"> </span>Inmediatamente,<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>TR/Samsung <span class=\"_\"> </span>i<span class=\"_ _0\"></span>niciaron <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>procedimiento <span class=\"_ _a\"> </span>arbi<span class=\"_ _1\"></span>tral, <span class=\"_ _a\"> </span>alegando <span class=\"_\"> </span>que <span class=\"_ _a\"> </span>la </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>del c<span class=\"_ _1\"></span>ontrato <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>ileg\u00edtima <span class=\"_ _b\"></span>y exigiendo <span class=\"_ _b\"></span>la restituci\u00f3n <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>montos sustra\u00eddos por <span class=\"_ _b\"></span>los avales <span class=\"_ _b\"></span>ejecutados, </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bono <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>trabajos <span class=\"_ _7\"></span>finalizados <span class=\"_ _0\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>certificados <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>repercusiones <span class=\"_ _7\"></span>econ\u00f3micas </span><span style=\"display:inherit;clear:left;\">del Covid-19. <span class=\"_ _1\"></span>Actualmente, <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>emandas de <span class=\"_ _b\"></span>TR/Samsung alcanzan <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>95 <span class=\"_ _1\"></span>millones d<span class=\"_ _1\"></span>e libr<span class=\"_ _1\"></span>as e<span class=\"_ _1\"></span>sterlinas, mientras<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>MGT <span class=\"_ _6\"></span>exige <span class=\"_ _6\"></span>223 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>libras <span class=\"_ _6\"></span>esterlinas, <span class=\"_ _7\"></span>habiendo <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>percibido <span class=\"_ _7\"></span>118 <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _7\"></span>mediante <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">avales. </span><span style=\"display:inherit;clear:left;\">GTG Argelia </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>disputa <span class=\"_ _7\"></span>arbitral <span class=\"_ _7\"></span>fue <span class=\"_ _7\"></span>iniciada <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>debido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">GTG <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>onsorcio <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>SONATRACH <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>NEPTUNE <span class=\"_ _0\"></span>Energy), <span class=\"_ _7\"></span>coincidiendo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>tensi\u00f3n <span class=\"_ _7\"></span>diplom\u00e1tica <span class=\"_ _0\"></span>entre <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">Argelia <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>esar <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aceptaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>provi<span class=\"_ _0\"></span>sional <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>planta <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>hab\u00eda <span class=\"_ _7\"></span>realizado <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _0\"></span>atr\u00e1s. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Compa\u00f1\u00eda </span><span style=\"display:inherit;clear:left;\">sostiene <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>avales fu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>indebida. <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>reclama <span class=\"_ _b\"></span>166 <span class=\"_ _b\"></span>millones d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>incluyendo <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>recuperaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de las <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00edas <span class=\"_ _1\"></span>bancarias e<span class=\"_ _1\"></span>jecutadas. Las <span class=\"_ _b\"></span>reclamaciones iniciales d<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>TG en <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>arbitraje a<span class=\"_ _1\"></span>scienden ahora <span class=\"_ _b\"></span>a $110 </span><span style=\"display:inherit;clear:left;\">M por penalidades <span class=\"_ _1\"></span>y reclamaciones <span class=\"_ _1\"></span>de garant\u00eda. En <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>oviembre de <span class=\"_ _1\"></span>2023, GTG pre<span class=\"_ _1\"></span>sent\u00f3 una <span class=\"_ _1\"></span>nueva <span class=\"_ _0\"></span>reclamaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">822 <span class=\"_ _7\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>d\u00f3lares <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>lucro <span class=\"_ _7\"></span>cesante, <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>cual <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>opone, <span class=\"_ _7\"></span>argumentando <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>deber\u00eda <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>er </span><span style=\"display:inherit;clear:left;\">admitida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>arbitraje <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _7\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>decisi\u00f3n <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>admisibilidad <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">tribunal arbitral. </span><span style=\"display:inherit;clear:left;\">Bemco (Arabia Saudita) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2021, <span class=\"_ _7\"></span>BEMCO<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>subcontratista <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>Arabia <span class=\"_ _7\"></span>Saudita, <span class=\"_ _7\"></span>promovi\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>arbitraje <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas <span class=\"_ _a\"> </span>Saudia <span class=\"_\"> </span>for <span class=\"_ _a\"> </span>Services <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>Contracting <span class=\"_\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_\"> </span>L<span class=\"_ _0\"></span>imited <span class=\"_ _a\"> </span>(\"TR <span class=\"_ _a\"> </span>Sa<span class=\"_ _1\"></span>udia\"), <span class=\"_ _a\"> </span>filial <span class=\"_ _a\"> </span>del <span class=\"_\"> </span>grupo, </span><span style=\"display:inherit;clear:left;\">reclamando c<span class=\"_ _0\"></span>ostes adicionales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>118 millone<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00f3lares debido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>supuestos incum<span class=\"_ _0\"></span>plimientos del <span class=\"_ _0\"></span>subcontrato. </span><span style=\"display:inherit;clear:left;\">TR <span class=\"_ _e\"> </span>Saudia <span class=\"_ _e\"> </span>ha <span class=\"_ _e\"> </span>negado <span class=\"_ _d\"> </span>dichos <span class=\"_ _e\"> </span>incumplimientos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>so<span class=\"_ _0\"></span>licitado <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>echazo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>recla<span class=\"_ _1\"></span>maciones <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>BEMCO,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">presentando a su vez contrademandas por aproximadamente 35 millones <span class=\"_ _1\"></span>de d\u00f3lares.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">PCMC (Arabia Saudita)<span class=\"ff9 fs1\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>octubre 2023, <span class=\"_ _0\"></span>PCMC, <span class=\"_ _0\"></span>subcontratista e<span class=\"_ _0\"></span>n un <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>en Arabia <span class=\"_ _0\"></span>Saudita, promovi\u00f3 <span class=\"_ _0\"></span>un a<span class=\"_ _0\"></span>rbitraje contra <span class=\"_ _0\"></span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Saudia f<span class=\"_ _1\"></span>or Services <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>d Contra<span class=\"_ _1\"></span>cting Company <span class=\"_ _1\"></span>Limited (\"TR <span class=\"_ _1\"></span>Saudia\"), filial<span class=\"_ _1\"></span> del gr<span class=\"_ _1\"></span>upo, reclamando <span class=\"_ _1\"></span>costes </span><span style=\"display:inherit;clear:left;\">adicionales por 1<span class=\"_ _0\"></span>32 millones de d\u00f3<span class=\"_ _0\"></span>lares debi<span class=\"_ _0\"></span>do a supuestos <span class=\"_ _0\"></span>incumplimientos del subcontrato. TR <span class=\"_ _0\"></span>Saudia rechaza </span><span style=\"display:inherit;clear:left;\">dichas <span class=\"_ _0\"></span>acusaciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>olicitar\u00e1 e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>procedimiento <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PCMC <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>condenada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bonar a <span class=\"_ _7\"></span>TR <span class=\"_ _0\"></span>saudia <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes </span><span style=\"display:inherit;clear:left;\">incurridos por los incumplimientos de PCMC, as\u00ed como las penalidades por retraso. <span class=\"ff9 fs1 fc0\"> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"></span>reconoci\u00f3 <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>litigios <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>KPP <span class=\"_ _6\"></span>Finlandia, <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">MGT Teeside. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>itigios, <span class=\"_ _b\"></span>existen <span class=\"_ _1\"></span>una <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>menores <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _16\"></span>con <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ubcontratistas <span class=\"_ _1\"></span>correspondientes </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Malasia, <span class=\"_ _7\"></span>Noruega, <span class=\"_ _0\"></span>Finlandia, <span class=\"_ _7\"></span>Arabia <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>Kuwait<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>donde, <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>informes <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">periciales de terceros <span class=\"_ _0\"></span>independientes que se actualizan semestralmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">no</span> <span class=\"ls13\">se</span> espera desenlaces negativos, <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">lo que no se han dotado provisiones. </span><span style=\"display:inherit;clear:left;\">Cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>stos <span class=\"_ _7\"></span>li<span class=\"_ _0\"></span>tigios <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>procesal <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _d\"> </span>anuales, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>estima <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>proceso <span class=\"_ _d\"> </span>judicial <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>KPP <span class=\"_ _d\"> </span>Finlandia <span class=\"_ _d\"> </span>podr\u00eda <span class=\"_ _d\"> </span>resolverse <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>a\u00f1o <span class=\"_ _d\"> </span>2024, <span class=\"_\"> </span><span class=\"lsf\">no </span></span><span style=\"display:inherit;clear:left;\">esper\u00e1ndose una resoluci\u00f3n inmediata del<span class=\"_ _0\"></span> resto de los procesos abiertos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>opini\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _6\"></span>Ad<span class=\"_ _0\"></span>ministradores, <span class=\"_ _8\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>valoraciones <span class=\"_ _8\"></span>internas <span class=\"_ _8\"></span>e <span class=\"_ _8\"> </span>informes <span class=\"_ _8\"> </span>pe<span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ciales <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>terceros, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">posibles <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _0\"></span>derivarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _7\"></span>litigios <span class=\"_ _0\"></span>estar\u00edan <span class=\"_ _0\"></span>suficientemente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ubiertos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones </span><span style=\"display:inherit;clear:left;\">ya registradas.</span><span style=\"display:inherit;clear:left;\">29.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Comp<span class=\"_ _0\"></span>romisos  </span></span><span style=\"display:inherit;clear:left;\">Compromisos de compra de activos fijos </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _6\"></span>hay <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>comprometidas <span class=\"_ _6\"></span>significativas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>compra <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">diciembre de 2022. </span><span style=\"display:inherit;clear:left;\">Compromisos de compra <span class=\"ls8\">a </span>suministradores y subcontratistas </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _d\"> </span>compromisos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>suministradores, <span class=\"_ _d\"> </span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>registra<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>ep\u00ed<span class=\"_ _1\"></span>grafe <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">acreedores comerciales, como c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _0\"></span>de pedidos que se <span class=\"_ _0\"></span>encuentran en fase elaboraci\u00f3n<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>construcci\u00f3n y </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ueden <span class=\"_ _8\"></span>serle <span class=\"_ _d\"> </span>facturados <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>consecuci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>hitos <span class=\"_ _8\"> </span>contractuales.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>En <span class=\"_ _d\"> </span>este <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>sentido, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">fa<span class=\"ls0\">cturaciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realizan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hitos <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>similar <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>los </span></span><span style=\"display:inherit;clear:left;\">que el Grupo mantiene con sus proveedores. </span><span style=\"display:inherit;clear:left;\">Informaci\u00f3n <span class=\"_ _1\"></span>sobre el <span class=\"_ _b\"></span>periodo medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pago a <span class=\"_ _b\"></span>proveedores. Disposici\u00f3n <span class=\"_ _b\"></span>adicional tercera. <span class=\"_ _b\"></span>\u00abDeb<span class=\"_ _0\"></span>er d<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>aci\u00f3n\u00bb </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>15/2010, de <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio. <span class=\"_ _0\"></span>(Conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>redacci\u00f3n dada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>disposici\u00f3n <span class=\"_ _0\"></span>final segunda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley </span><span style=\"display:inherit;clear:left;\">31/2014 de reforma de la Ley de Sociedades de Capital). </span><span style=\"display:inherit;clear:left;\">Conforme a lo <span class=\"_ _0\"></span>establecido por la ley de <span class=\"_ _0\"></span>referencia, as\u00ed como <span class=\"_ _0\"></span><span class=\"ls8\">a </span>la <span class=\"_ _0\"></span>resoluci\u00f3n del ICAC de 29 <span class=\"_ _0\"></span>de enero d<span class=\"_ _0\"></span>e 2016, se </span><span style=\"display:inherit;clear:left;\">desglosa la siguiente informaci\u00f3n en referencia al periodo medio de pago a pro<span class=\"_ _1\"></span>veedores: <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Per\u00edodo medio de<span class=\"_ _1\"></span> pago a provee<span class=\"_ _1\"></span>dores </span><span style=\"display:inherit;clear:left;\">97<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> pagada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">73<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">85<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _1\"></span>s pendientes<span class=\"_ _1\"></span> de pago </span><span style=\"display:inherit;clear:left;\">132<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">134<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Total pagos reali<span class=\"_ _1\"></span>zados </span><span style=\"display:inherit;clear:left;\">         3.926.352  </span><span style=\"display:inherit;clear:left;\">         3.563.604 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pagos pendien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">         1.495.621  </span><span style=\"display:inherit;clear:left;\">         1.094.533 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _0\"></span>cifras <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>refieren <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>proyectos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m\u00faltiples <span class=\"_ _0\"></span>geograf\u00edas. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>esp<span class=\"_ _7\"></span>a\u00f1oles <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>puede<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">incurrir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>superaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>previsto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumpla<span class=\"_ _0\"></span>n l<span class=\"_ _0\"></span>o e<span class=\"_ _0\"></span>stablecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>contrato </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>no <span class=\"_\"> </span>ser <span class=\"_\"> </span>c<span class=\"_ _1\"></span>onformes <span class=\"_\"> </span>oficialmente, <span class=\"_\"> </span>no <span class=\"_\"> </span>recepci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>av<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>o <span class=\"_\"> </span>incumplimiento <span class=\"_\"> </span>de <span class=\"_\"> </span>o<span class=\"_ _1\"></span>tras <span class=\"_\"> </span>obligaciones <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">proveedores. </span><span style=\"display:inherit;clear:left;\">El c\u00e1lculo de los dato<span class=\"_ _1\"></span>s del cuadro anterior<span class=\"_ _1\"></span> se realizado acorde a lo<span class=\"_ _1\"></span> establecido en la resolu<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _0\"></span> del ICAC de 29 de </span><span style=\"display:inherit;clear:left;\">enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2016. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>presente <span class=\"_ _6\"></span>nota, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>engloba <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">proveedores y acreedores varios por deudas con suministradores de bien<span class=\"_ _1\"></span>es o servicios incluidos en el alcance de </span><span style=\"display:inherit;clear:left;\">la regulaci\u00f3n en materia de plazos legales de pagos. </span><span style=\"display:inherit;clear:left;\">Para e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>c\u00e1lculo d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontenida e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>considerado <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>operaciones <span class=\"_ _b\"></span>realizadas con </span><span style=\"display:inherit;clear:left;\">los proveedores del Grupo, una vez eliminados los cr\u00e9ditos y d\u00e9bitos rec\u00edprocos de las empresas dependientes y, </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>empresas <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ultigrupo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>lo <span class=\"_ _8\"></span>dispuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>normas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>consolid<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>que </span><span style=\"display:inherit;clear:left;\">resulten aplicables. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gistro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>factura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sistema. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>todas </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _4d\"> </span>facturas <span class=\"_ _1d\"> </span>son <span class=\"_ _1d\"> </span>ex<span class=\"_ _0\"></span>igibles <span class=\"_ _1d\"> </span>dado <span class=\"_ _4d\"> </span>que <span class=\"_ _1d\"> </span>pueden <span class=\"_ _4d\"> </span>no <span class=\"_ _1d\"> </span>cumplir <span class=\"_ _4d\"> </span>con <span class=\"_ _4d\"> </span>los <span class=\"_ _1d\"> </span>requisitos <span class=\"_ _4d\"> </span>contractuales <span class=\"_ _1d\"> </span>establ<span class=\"_ _7\"></span>ecidos. </span><span style=\"display:inherit;clear:left;\">Adicionalmente esa deuda <span class=\"ff7\">no es exigible acorde a las cl\u00e1usulas \u201cpaid when paid\u201d, incluidas en los pedidos.</span> </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>nueva <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>exigida <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>18<span class=\"_ _0\"></span>/2022, <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>28<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>septiembre, <span class=\"_ _b\"></span>adicionalmente </span><span style=\"display:inherit;clear:left;\">a la informaci\u00f3n anterior, se indica la siguiente informaci\u00f3n: </span><span style=\"display:inherit;clear:left;\">N\u00famero (unidade<span class=\"_ _1\"></span>s) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">63.154 </span><span style=\"display:inherit;clear:left;\">47.855 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">73%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">67%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Volumen (miles<span class=\"_ _1\"></span> de euros) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">1.913.814 </span><span style=\"display:inherit;clear:left;\">1.693.240 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">46%</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__184-1": {
   "value": "<span style=\"display:inherit;clear:left;\">28.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Con<span class=\"_ _0\"></span>tingencias </span>y g<span class=\"ls0\">a<span class=\"_ _0\"></span>rant\u00edas otorgadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>avales <span class=\"_ _0\"></span>bancarios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>del </span><span style=\"display:inherit;clear:left;\">negocio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prev\u00e9 <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>surgir\u00e1 <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>significativo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adicional <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>quellos c<span class=\"_ _0\"></span>asos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se </span><span style=\"display:inherit;clear:left;\">dotaron provisiones seg\u00fan lo <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>encionado en la nota 2<span class=\"_ _1\"></span>1. En el <span class=\"_ _1\"></span>curso normal de l<span class=\"_ _1\"></span>as actividades, y como e<span class=\"_ _1\"></span>s habitual </span><span style=\"display:inherit;clear:left;\">entre las compa\u00f1\u00edas dedic<span class=\"_ _1\"></span>adas a actividades de <span class=\"_ _1\"></span>ingenier\u00eda y <span class=\"_ _1\"></span>construcci\u00f3n, <span class=\"_ _0\"></span>el Grupo ha pre<span class=\"_ _1\"></span>stado avales a terceros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _1\"></span>valor d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ls8\">3.<span class=\"ls0\">913.611<span class=\"fs2\"> <span class=\"_ _b\"></span><span class=\"fs3\">mi<span class=\"_ _0\"></span>les <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>2022<span class=\"ls17\">: </span>4.414.833 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros) como <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00eda <span class=\"_ _b\"></span>del adecuado <span class=\"_ _1\"></span>cumplimiento </span></span></span></span></span><span style=\"display:inherit;clear:left;\">de los contratos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>total<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>a<span class=\"_ _1\"></span>vales <span class=\"_ _a\"> </span>pre<span class=\"_ _1\"></span>stados <span class=\"_ _a\"> </span>in<span class=\"_ _1\"></span>cluye <span class=\"_ _a\"> </span>l\u00ednea<span class=\"_ _1\"></span>s <span class=\"_\"> </span>s<span class=\"_ _0\"></span>indicadas <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>avales <span class=\"_ _a\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>542.485 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(2022:660.843 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_\"> </span>euros), <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>las <span class=\"_ _a\"> </span>cuales <span class=\"_\"> </span><span class=\"ls8\">43</span>4.962 <span class=\"_\"> </span>miles <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>euros <span class=\"_ _a\"> </span>que <span class=\"_\"> </span>est\u00e1n <span class=\"_\"> </span>sujetas <span class=\"_\"> </span>a <span class=\"_ _a\"> </span>determinados </span><span style=\"display:inherit;clear:left;\">\u201ccovenants\u201d, <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span><span class=\"ff4\">se <span class=\"_ _0\"></span>produce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fecha d<span class=\"_ _0\"></span>e fo<span class=\"_ _0\"></span>rmulaci\u00f3n de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente<span class=\"ls16\">s </span></span></span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas se ha cu<span class=\"_ _1\"></span>mplido con el ratio, <span class=\"ls13\">y <span class=\"_ _b\"></span><span class=\"ls0\">s<span class=\"_ _0\"></span>e estima igualmente que dur<span class=\"_ _1\"></span>ante el ejercicio 2024 <span class=\"lsf\">el </span></span></span></span><span style=\"display:inherit;clear:left;\">ratio Patrimonio neto atribuible a los accionistas/ Balance total superior al 9%, se cumpla. </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>gen<span class=\"_ _0\"></span>erales <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>sociedad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>Grupo <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ven <span class=\"_ _b\"></span>obligadas </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>presta<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>obras <span class=\"_ _8\"> </span>(avales <span class=\"_ _6\"></span>bancarios) <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>deben <span class=\"_ _6\"></span>ser <span class=\"_ _7\"></span>mantenidas </span><span style=\"display:inherit;clear:left;\">durante un determinado periodo. </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>menciona en <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>nota<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>or u<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span><span class=\"ls8\">de<span class=\"ls0\"> <span class=\"_ _1\"></span>9.892 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _1\"></span>de euros <span class=\"_ _b\"></span>(2022<span class=\"ls17\">: </span>11.656 </span></span></span><span style=\"display:inherit;clear:left;\">miles de euros<span class=\"ls14\">) </span>asociada a la constru<span class=\"_ _1\"></span>cci\u00f3n de las Concesiones. Dichos pr\u00e9stamos (excepto 1.<span class=\"_ _1\"></span>200 miles de euros) </span><span style=\"display:inherit;clear:left;\">est\u00e1n garantizados con los citados activos concesionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span></span><span style=\"display:inherit;clear:left;\">la<span class=\"_ _1\"></span><span class=\"ls0\">s <span class=\"_ _d\"> </span>actuaciones <span class=\"_ _d\"> </span>insp<span class=\"_ _0\"></span>ectoras <span class=\"_ _d\"> </span>mencionadas <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>nota <span class=\"_ _d\"> </span>2<span class=\"_ _0\"></span>6, <span class=\"_ _d\"> </span>existen <span class=\"_ _d\"> </span>avales <span class=\"_ _d\"> </span>presentados <span class=\"_ _e\"> </span>a<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">Administraci\u00f3n Tributaria por importe <span class=\"_ _1\"></span>de 157.900 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _0\"></span>. (130.400 <span class=\"_ _1\"></span>miles de euros <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>y 27.500 miles </span><span style=\"display:inherit;clear:left;\">de euros de interese de demora). </span><span style=\"display:inherit;clear:left;\">El Grupo es parte en ciertas disputas judiciales y arbitrales<span class=\"_ _0\"></span><span class=\"ls9\">, </span>enmarcadas en el proceso de cierre de los proyectos, </span><span style=\"display:inherit;clear:left;\">con clientes y proveedores. Entre ellas, caben mencionar: </span><span style=\"display:inherit;clear:left;\">KPP Finlandia </span><span style=\"display:inherit;clear:left;\">Durante el a\u00f1o 2021, KPP, consorcio establecido por Nestl\u00e9, Borealis y Veol<span class=\"_ _1\"></span>ia, interpuso un arbitraje en contra de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>Com<span class=\"_ _0\"></span>pa\u00f1\u00eda, <span class=\"_ _0\"></span>exigiendo <span class=\"_ _7\"></span>tanto <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>penalidades <span class=\"_ _0\"></span>estipuladas <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>retraso <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>finalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _6\"></span>(40 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>ya <span class=\"_ _1\"></span>satisfechos <span class=\"_ _16\"></span>mediante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>avales), <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>costes <span class=\"_ _b\"></span>adicionales </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>da\u00f1os derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la resoluci\u00f3n <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrato, cifra <span class=\"_ _0\"></span>que asciende <span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>nos 165 <span class=\"_ _0\"></span>millones de <span class=\"_ _0\"></span>euros e<span class=\"_ _0\"></span>n total. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>su </span><span style=\"display:inherit;clear:left;\">parte, la Compa\u00f1\u00eda <span class=\"_ _1\"></span>ha desestimado <span class=\"_ _1\"></span>las exigencias <span class=\"_ _1\"></span>de KPP d<span class=\"_ _1\"></span>urante el litigio <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> ha <span class=\"_ _1\"></span>interpuesto cont<span class=\"_ _0\"></span>rarreclamaciones </span><span style=\"display:inherit;clear:left;\">solicitando indemnizaciones por l<span class=\"_ _0\"></span>a terminaci\u00f3n infundada del contrato <span class=\"_ _0\"></span>y por modificaciones ordenadas, las c<span class=\"_ _0\"></span>uales </span><span style=\"display:inherit;clear:left;\">ascienden a 150 millones de euros. </span><span style=\"display:inherit;clear:left;\">MGT Teesside-<span class=\"ls12\">UK</span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2021, <span class=\"_ _7\"></span>MGT <span class=\"_ _7\"></span>Teesside, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>creada <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>acquarie <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>PKA, <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _7\"></span>EPC <span class=\"_ _7\"></span>adjudicado <span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">consorcio de TR<span class=\"_ _1\"></span> y S<span class=\"_ _1\"></span>amsung C&amp;T <span class=\"_ _1\"></span>en un <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>omento e<span class=\"_ _1\"></span>n el que <span class=\"_ _1\"></span>la construc<span class=\"_ _1\"></span>ci\u00f3n se e<span class=\"_ _1\"></span>ncontraba con <span class=\"_ _1\"></span>un avance <span class=\"_ _1\"></span>superior </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _0\"></span>99%. <span class=\"_ _0\"></span>La ejecuci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>avales<span class=\"_ _0\"></span> fue <span class=\"_ _0\"></span>utilizada pa<span class=\"_ _0\"></span>ra financiar <span class=\"_ _0\"></span>la finalizaci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a obra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los importes <span class=\"_ _0\"></span>pendientes </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _a\"> </span>pagar <span class=\"_\"> </span>al <span class=\"_ _a\"> </span>consorcio. <span class=\"_ _a\"> </span>Inmediatamente,<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>TR/Samsung <span class=\"_\"> </span>i<span class=\"_ _0\"></span>niciaron <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>procedimiento <span class=\"_ _a\"> </span>arbi<span class=\"_ _1\"></span>tral, <span class=\"_ _a\"> </span>alegando <span class=\"_\"> </span>que <span class=\"_ _a\"> </span>la </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>del c<span class=\"_ _1\"></span>ontrato <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>ileg\u00edtima <span class=\"_ _b\"></span>y exigiendo <span class=\"_ _b\"></span>la restituci\u00f3n <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>montos sustra\u00eddos por <span class=\"_ _b\"></span>los avales <span class=\"_ _b\"></span>ejecutados, </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bono <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>trabajos <span class=\"_ _7\"></span>finalizados <span class=\"_ _0\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>certificados <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>repercusiones <span class=\"_ _7\"></span>econ\u00f3micas </span><span style=\"display:inherit;clear:left;\">del Covid-19. <span class=\"_ _1\"></span>Actualmente, <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>emandas de <span class=\"_ _b\"></span>TR/Samsung alcanzan <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>95 <span class=\"_ _1\"></span>millones d<span class=\"_ _1\"></span>e libr<span class=\"_ _1\"></span>as e<span class=\"_ _1\"></span>sterlinas, mientras<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>MGT <span class=\"_ _6\"></span>exige <span class=\"_ _6\"></span>223 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>libras <span class=\"_ _6\"></span>esterlinas, <span class=\"_ _7\"></span>habiendo <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>percibido <span class=\"_ _7\"></span>118 <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _7\"></span>mediante <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">avales. </span><span style=\"display:inherit;clear:left;\">GTG Argelia </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>disputa <span class=\"_ _7\"></span>arbitral <span class=\"_ _7\"></span>fue <span class=\"_ _7\"></span>iniciada <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>debido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">GTG <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>onsorcio <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>SONATRACH <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>NEPTUNE <span class=\"_ _0\"></span>Energy), <span class=\"_ _7\"></span>coincidiendo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>tensi\u00f3n <span class=\"_ _7\"></span>diplom\u00e1tica <span class=\"_ _0\"></span>entre <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">Argelia <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>esar <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aceptaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>provi<span class=\"_ _0\"></span>sional <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>planta <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>hab\u00eda <span class=\"_ _7\"></span>realizado <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _0\"></span>atr\u00e1s. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Compa\u00f1\u00eda </span><span style=\"display:inherit;clear:left;\">sostiene <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>avales fu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>indebida. <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>reclama <span class=\"_ _b\"></span>166 <span class=\"_ _b\"></span>millones d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>incluyendo <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>recuperaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de las <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00edas <span class=\"_ _1\"></span>bancarias e<span class=\"_ _1\"></span>jecutadas. Las <span class=\"_ _b\"></span>reclamaciones iniciales d<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>TG en <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>arbitraje a<span class=\"_ _1\"></span>scienden ahora <span class=\"_ _b\"></span>a $110 </span><span style=\"display:inherit;clear:left;\">M por penalidades <span class=\"_ _1\"></span>y reclamaciones <span class=\"_ _1\"></span>de garant\u00eda. En <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>oviembre de <span class=\"_ _1\"></span>2023, GTG pre<span class=\"_ _1\"></span>sent\u00f3 una <span class=\"_ _1\"></span>nueva <span class=\"_ _0\"></span>reclamaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">822 <span class=\"_ _7\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>d\u00f3lares <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>lucro <span class=\"_ _7\"></span>cesante, <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>cual <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>opone, <span class=\"_ _7\"></span>argumentando <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>deber\u00eda <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>er </span><span style=\"display:inherit;clear:left;\">admitida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>arbitraje <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _7\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>decisi\u00f3n <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>admisibilidad <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">tribunal arbitral. </span><span style=\"display:inherit;clear:left;\">Bemco (Arabia Saudita) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2021, <span class=\"_ _7\"></span>BEMCO<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>subcontratista <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>Arabia <span class=\"_ _7\"></span>Saudita, <span class=\"_ _7\"></span>promovi\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>arbitraje <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas <span class=\"_ _a\"> </span>Saudia <span class=\"_\"> </span>for <span class=\"_ _a\"> </span>Services <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>Contracting <span class=\"_\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_\"> </span>L<span class=\"_ _0\"></span>imited <span class=\"_ _a\"> </span>(\"TR <span class=\"_ _a\"> </span>Sa<span class=\"_ _1\"></span>udia\"), <span class=\"_ _a\"> </span>filial <span class=\"_ _a\"> </span>del <span class=\"_\"> </span>grupo, </span><span style=\"display:inherit;clear:left;\">reclamando c<span class=\"_ _0\"></span>ostes adicionales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>118 millone<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00f3lares debido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>supuestos incum<span class=\"_ _0\"></span>plimientos del <span class=\"_ _0\"></span>subcontrato. </span><span style=\"display:inherit;clear:left;\">TR <span class=\"_ _e\"> </span>Saudia <span class=\"_ _e\"> </span>ha <span class=\"_ _e\"> </span>negado <span class=\"_ _d\"> </span>dichos <span class=\"_ _e\"> </span>incumplimientos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>so<span class=\"_ _0\"></span>licitado <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>echazo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>recla<span class=\"_ _1\"></span>maciones <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>BEMCO,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">presentando a su vez contrademandas por aproximadamente 35 millones <span class=\"_ _1\"></span>de d\u00f3lares.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">PCMC (Arabia Saudita)<span class=\"ff9 fs1\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>octubre 2023, <span class=\"_ _0\"></span>PCMC, <span class=\"_ _0\"></span>subcontratista e<span class=\"_ _0\"></span>n un <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>en Arabia <span class=\"_ _0\"></span>Saudita, promovi\u00f3 <span class=\"_ _0\"></span>un a<span class=\"_ _0\"></span>rbitraje contra <span class=\"_ _0\"></span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Saudia f<span class=\"_ _1\"></span>or Services <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>d Contra<span class=\"_ _1\"></span>cting Company <span class=\"_ _1\"></span>Limited (\"TR <span class=\"_ _1\"></span>Saudia\"), filial<span class=\"_ _1\"></span> del gr<span class=\"_ _1\"></span>upo, reclamando <span class=\"_ _1\"></span>costes </span><span style=\"display:inherit;clear:left;\">adicionales por 1<span class=\"_ _0\"></span>32 millones de d\u00f3<span class=\"_ _0\"></span>lares debi<span class=\"_ _0\"></span>do a supuestos <span class=\"_ _0\"></span>incumplimientos del subcontrato. TR <span class=\"_ _0\"></span>Saudia rechaza </span><span style=\"display:inherit;clear:left;\">dichas <span class=\"_ _0\"></span>acusaciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>olicitar\u00e1 e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>procedimiento <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PCMC <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>condenada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bonar a <span class=\"_ _7\"></span>TR <span class=\"_ _0\"></span>saudia <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes </span><span style=\"display:inherit;clear:left;\">incurridos por los incumplimientos de PCMC, as\u00ed como las penalidades por retraso. <span class=\"ff9 fs1 fc0\"> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"></span>reconoci\u00f3 <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>litigios <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>KPP <span class=\"_ _6\"></span>Finlandia, <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">MGT Teeside. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>itigios, <span class=\"_ _b\"></span>existen <span class=\"_ _1\"></span>una <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>menores <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _16\"></span>con <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ubcontratistas <span class=\"_ _1\"></span>correspondientes </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Malasia, <span class=\"_ _7\"></span>Noruega, <span class=\"_ _0\"></span>Finlandia, <span class=\"_ _7\"></span>Arabia <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>Kuwait<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>donde, <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>informes <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">periciales de terceros <span class=\"_ _0\"></span>independientes que se actualizan semestralmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">no</span> <span class=\"ls13\">se</span> espera desenlaces negativos, <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">lo que no se han dotado provisiones. </span><span style=\"display:inherit;clear:left;\">Cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>stos <span class=\"_ _7\"></span>li<span class=\"_ _0\"></span>tigios <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>procesal <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _d\"> </span>anuales, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>estima <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>proceso <span class=\"_ _d\"> </span>judicial <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>KPP <span class=\"_ _d\"> </span>Finlandia <span class=\"_ _d\"> </span>podr\u00eda <span class=\"_ _d\"> </span>resolverse <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>a\u00f1o <span class=\"_ _d\"> </span>2024, <span class=\"_\"> </span><span class=\"lsf\">no </span></span><span style=\"display:inherit;clear:left;\">esper\u00e1ndose una resoluci\u00f3n inmediata del<span class=\"_ _0\"></span> resto de los procesos abiertos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>opini\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _6\"></span>Ad<span class=\"_ _0\"></span>ministradores, <span class=\"_ _8\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>valoraciones <span class=\"_ _8\"></span>internas <span class=\"_ _8\"></span>e <span class=\"_ _8\"> </span>informes <span class=\"_ _8\"> </span>pe<span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ciales <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>terceros, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">posibles <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _0\"></span>derivarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _7\"></span>litigios <span class=\"_ _0\"></span>estar\u00edan <span class=\"_ _0\"></span>suficientemente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ubiertos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones </span><span style=\"display:inherit;clear:left;\">ya registradas.</span><span style=\"display:inherit;clear:left;\">29.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Comp<span class=\"_ _0\"></span>romisos  </span></span><span style=\"display:inherit;clear:left;\">Compromisos de compra de activos fijos </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _6\"></span>hay <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>comprometidas <span class=\"_ _6\"></span>significativas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>compra <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">diciembre de 2022. </span><span style=\"display:inherit;clear:left;\">Compromisos de compra <span class=\"ls8\">a </span>suministradores y subcontratistas </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _d\"> </span>compromisos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>suministradores, <span class=\"_ _d\"> </span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>registra<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>ep\u00ed<span class=\"_ _1\"></span>grafe <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">acreedores comerciales, como c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _0\"></span>de pedidos que se <span class=\"_ _0\"></span>encuentran en fase elaboraci\u00f3n<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>construcci\u00f3n y </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ueden <span class=\"_ _8\"></span>serle <span class=\"_ _d\"> </span>facturados <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>consecuci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>hitos <span class=\"_ _8\"> </span>contractuales.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>En <span class=\"_ _d\"> </span>este <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>sentido, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">fa<span class=\"ls0\">cturaciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realizan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hitos <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>similar <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>los </span></span><span style=\"display:inherit;clear:left;\">que el Grupo mantiene con sus proveedores. </span><span style=\"display:inherit;clear:left;\">Informaci\u00f3n <span class=\"_ _1\"></span>sobre el <span class=\"_ _b\"></span>periodo medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pago a <span class=\"_ _b\"></span>proveedores. Disposici\u00f3n <span class=\"_ _b\"></span>adicional tercera. <span class=\"_ _b\"></span>\u00abDeb<span class=\"_ _0\"></span>er d<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>aci\u00f3n\u00bb </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>15/2010, de <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio. <span class=\"_ _0\"></span>(Conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>redacci\u00f3n dada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>disposici\u00f3n <span class=\"_ _0\"></span>final segunda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley </span><span style=\"display:inherit;clear:left;\">31/2014 de reforma de la Ley de Sociedades de Capital). </span><span style=\"display:inherit;clear:left;\">Conforme a lo <span class=\"_ _0\"></span>establecido por la ley de <span class=\"_ _0\"></span>referencia, as\u00ed como <span class=\"_ _0\"></span><span class=\"ls8\">a </span>la <span class=\"_ _0\"></span>resoluci\u00f3n del ICAC de 29 <span class=\"_ _0\"></span>de enero d<span class=\"_ _0\"></span>e 2016, se </span><span style=\"display:inherit;clear:left;\">desglosa la siguiente informaci\u00f3n en referencia al periodo medio de pago a pro<span class=\"_ _1\"></span>veedores: <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Per\u00edodo medio de<span class=\"_ _1\"></span> pago a provee<span class=\"_ _1\"></span>dores </span><span style=\"display:inherit;clear:left;\">97<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> pagada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">73<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">85<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _1\"></span>s pendientes<span class=\"_ _1\"></span> de pago </span><span style=\"display:inherit;clear:left;\">132<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">134<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Total pagos reali<span class=\"_ _1\"></span>zados </span><span style=\"display:inherit;clear:left;\">         3.926.352  </span><span style=\"display:inherit;clear:left;\">         3.563.604 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pagos pendien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">         1.495.621  </span><span style=\"display:inherit;clear:left;\">         1.094.533 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _0\"></span>cifras <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>refieren <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>proyectos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m\u00faltiples <span class=\"_ _0\"></span>geograf\u00edas. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>esp<span class=\"_ _7\"></span>a\u00f1oles <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>puede<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">incurrir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>superaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>previsto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumpla<span class=\"_ _0\"></span>n l<span class=\"_ _0\"></span>o e<span class=\"_ _0\"></span>stablecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>contrato </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>no <span class=\"_\"> </span>ser <span class=\"_\"> </span>c<span class=\"_ _1\"></span>onformes <span class=\"_\"> </span>oficialmente, <span class=\"_\"> </span>no <span class=\"_\"> </span>recepci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>av<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>o <span class=\"_\"> </span>incumplimiento <span class=\"_\"> </span>de <span class=\"_\"> </span>o<span class=\"_ _1\"></span>tras <span class=\"_\"> </span>obligaciones <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">proveedores. </span><span style=\"display:inherit;clear:left;\">El c\u00e1lculo de los dato<span class=\"_ _1\"></span>s del cuadro anterior<span class=\"_ _1\"></span> se realizado acorde a lo<span class=\"_ _1\"></span> establecido en la resolu<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _0\"></span> del ICAC de 29 de </span><span style=\"display:inherit;clear:left;\">enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2016. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>presente <span class=\"_ _6\"></span>nota, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>engloba <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">proveedores y acreedores varios por deudas con suministradores de bien<span class=\"_ _1\"></span>es o servicios incluidos en el alcance de </span><span style=\"display:inherit;clear:left;\">la regulaci\u00f3n en materia de plazos legales de pagos. </span><span style=\"display:inherit;clear:left;\">Para e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>c\u00e1lculo d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontenida e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>considerado <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>operaciones <span class=\"_ _b\"></span>realizadas con </span><span style=\"display:inherit;clear:left;\">los proveedores del Grupo, una vez eliminados los cr\u00e9ditos y d\u00e9bitos rec\u00edprocos de las empresas dependientes y, </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>empresas <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ultigrupo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>lo <span class=\"_ _8\"></span>dispuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>normas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>consolid<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>que </span><span style=\"display:inherit;clear:left;\">resulten aplicables. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gistro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>factura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sistema. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>todas </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _4d\"> </span>facturas <span class=\"_ _1d\"> </span>son <span class=\"_ _1d\"> </span>ex<span class=\"_ _0\"></span>igibles <span class=\"_ _1d\"> </span>dado <span class=\"_ _4d\"> </span>que <span class=\"_ _1d\"> </span>pueden <span class=\"_ _4d\"> </span>no <span class=\"_ _1d\"> </span>cumplir <span class=\"_ _4d\"> </span>con <span class=\"_ _4d\"> </span>los <span class=\"_ _1d\"> </span>requisitos <span class=\"_ _4d\"> </span>contractuales <span class=\"_ _1d\"> </span>establ<span class=\"_ _7\"></span>ecidos. </span><span style=\"display:inherit;clear:left;\">Adicionalmente esa deuda <span class=\"ff7\">no es exigible acorde a las cl\u00e1usulas \u201cpaid when paid\u201d, incluidas en los pedidos.</span> </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>nueva <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>exigida <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>18<span class=\"_ _0\"></span>/2022, <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>28<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>septiembre, <span class=\"_ _b\"></span>adicionalmente </span><span style=\"display:inherit;clear:left;\">a la informaci\u00f3n anterior, se indica la siguiente informaci\u00f3n: </span><span style=\"display:inherit;clear:left;\">N\u00famero (unidade<span class=\"_ _1\"></span>s) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">63.154 </span><span style=\"display:inherit;clear:left;\">47.855 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">73%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">67%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Volumen (miles<span class=\"_ _1\"></span> de euros) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">1.913.814 </span><span style=\"display:inherit;clear:left;\">1.693.240 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">46%</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__182-1": {
   "value": "<span style=\"display:inherit;clear:left;\">28.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Con<span class=\"_ _0\"></span>tingencias </span>y g<span class=\"ls0\">a<span class=\"_ _0\"></span>rant\u00edas otorgadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>avales <span class=\"_ _0\"></span>bancarios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>del </span><span style=\"display:inherit;clear:left;\">negocio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prev\u00e9 <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>surgir\u00e1 <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>significativo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adicional <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>quellos c<span class=\"_ _0\"></span>asos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se </span><span style=\"display:inherit;clear:left;\">dotaron provisiones seg\u00fan lo <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>encionado en la nota 2<span class=\"_ _1\"></span>1. En el <span class=\"_ _1\"></span>curso normal de l<span class=\"_ _1\"></span>as actividades, y como e<span class=\"_ _1\"></span>s habitual </span><span style=\"display:inherit;clear:left;\">entre las compa\u00f1\u00edas dedic<span class=\"_ _1\"></span>adas a actividades de <span class=\"_ _1\"></span>ingenier\u00eda y <span class=\"_ _1\"></span>construcci\u00f3n, <span class=\"_ _0\"></span>el Grupo ha pre<span class=\"_ _1\"></span>stado avales a terceros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _1\"></span>valor d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ls8\">3.<span class=\"ls0\">913.611<span class=\"fs2\"> <span class=\"_ _b\"></span><span class=\"fs3\">mi<span class=\"_ _0\"></span>les <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>2022<span class=\"ls17\">: </span>4.414.833 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros) como <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00eda <span class=\"_ _b\"></span>del adecuado <span class=\"_ _1\"></span>cumplimiento </span></span></span></span></span><span style=\"display:inherit;clear:left;\">de los contratos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>total<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>a<span class=\"_ _1\"></span>vales <span class=\"_ _a\"> </span>pre<span class=\"_ _1\"></span>stados <span class=\"_ _a\"> </span>in<span class=\"_ _1\"></span>cluye <span class=\"_ _a\"> </span>l\u00ednea<span class=\"_ _1\"></span>s <span class=\"_\"> </span>s<span class=\"_ _0\"></span>indicadas <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>avales <span class=\"_ _a\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>542.485 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(2022:660.843 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_\"> </span>euros), <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>las <span class=\"_ _a\"> </span>cuales <span class=\"_\"> </span><span class=\"ls8\">43</span>4.962 <span class=\"_\"> </span>miles <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>euros <span class=\"_ _a\"> </span>que <span class=\"_\"> </span>est\u00e1n <span class=\"_\"> </span>sujetas <span class=\"_\"> </span>a <span class=\"_ _a\"> </span>determinados </span><span style=\"display:inherit;clear:left;\">\u201ccovenants\u201d, <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span><span class=\"ff4\">se <span class=\"_ _0\"></span>produce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fecha d<span class=\"_ _0\"></span>e fo<span class=\"_ _0\"></span>rmulaci\u00f3n de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente<span class=\"ls16\">s </span></span></span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas se ha cu<span class=\"_ _1\"></span>mplido con el ratio, <span class=\"ls13\">y <span class=\"_ _b\"></span><span class=\"ls0\">s<span class=\"_ _0\"></span>e estima igualmente que dur<span class=\"_ _1\"></span>ante el ejercicio 2024 <span class=\"lsf\">el </span></span></span></span><span style=\"display:inherit;clear:left;\">ratio Patrimonio neto atribuible a los accionistas/ Balance total superior al 9%, se cumpla. </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>gen<span class=\"_ _0\"></span>erales <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>sociedad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>Grupo <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ven <span class=\"_ _b\"></span>obligadas </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>presta<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>obras <span class=\"_ _8\"> </span>(avales <span class=\"_ _6\"></span>bancarios) <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>deben <span class=\"_ _6\"></span>ser <span class=\"_ _7\"></span>mantenidas </span><span style=\"display:inherit;clear:left;\">durante un determinado periodo. </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>menciona en <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>nota<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>or u<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span><span class=\"ls8\">de<span class=\"ls0\"> <span class=\"_ _1\"></span>9.892 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _1\"></span>de euros <span class=\"_ _b\"></span>(2022<span class=\"ls17\">: </span>11.656 </span></span></span><span style=\"display:inherit;clear:left;\">miles de euros<span class=\"ls14\">) </span>asociada a la constru<span class=\"_ _1\"></span>cci\u00f3n de las Concesiones. Dichos pr\u00e9stamos (excepto 1.<span class=\"_ _1\"></span>200 miles de euros) </span><span style=\"display:inherit;clear:left;\">est\u00e1n garantizados con los citados activos concesionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span></span><span style=\"display:inherit;clear:left;\">la<span class=\"_ _1\"></span><span class=\"ls0\">s <span class=\"_ _d\"> </span>actuaciones <span class=\"_ _d\"> </span>insp<span class=\"_ _0\"></span>ectoras <span class=\"_ _d\"> </span>mencionadas <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>nota <span class=\"_ _d\"> </span>2<span class=\"_ _0\"></span>6, <span class=\"_ _d\"> </span>existen <span class=\"_ _d\"> </span>avales <span class=\"_ _d\"> </span>presentados <span class=\"_ _e\"> </span>a<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">Administraci\u00f3n Tributaria por importe <span class=\"_ _1\"></span>de 157.900 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _0\"></span>. (130.400 <span class=\"_ _1\"></span>miles de euros <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>y 27.500 miles </span><span style=\"display:inherit;clear:left;\">de euros de interese de demora). </span><span style=\"display:inherit;clear:left;\">El Grupo es parte en ciertas disputas judiciales y arbitrales<span class=\"_ _0\"></span><span class=\"ls9\">, </span>enmarcadas en el proceso de cierre de los proyectos, </span><span style=\"display:inherit;clear:left;\">con clientes y proveedores. Entre ellas, caben mencionar: </span><span style=\"display:inherit;clear:left;\">KPP Finlandia </span><span style=\"display:inherit;clear:left;\">Durante el a\u00f1o 2021, KPP, consorcio establecido por Nestl\u00e9, Borealis y Veol<span class=\"_ _1\"></span>ia, interpuso un arbitraje en contra de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>Com<span class=\"_ _0\"></span>pa\u00f1\u00eda, <span class=\"_ _0\"></span>exigiendo <span class=\"_ _7\"></span>tanto <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>penalidades <span class=\"_ _0\"></span>estipuladas <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>retraso <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>finalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _6\"></span>(40 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>ya <span class=\"_ _1\"></span>satisfechos <span class=\"_ _16\"></span>mediante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>avales), <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>costes <span class=\"_ _b\"></span>adicionales </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>da\u00f1os derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la resoluci\u00f3n <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrato, cifra <span class=\"_ _0\"></span>que asciende <span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>nos 165 <span class=\"_ _0\"></span>millones de <span class=\"_ _0\"></span>euros e<span class=\"_ _0\"></span>n total. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>su </span><span style=\"display:inherit;clear:left;\">parte, la Compa\u00f1\u00eda <span class=\"_ _1\"></span>ha desestimado <span class=\"_ _1\"></span>las exigencias <span class=\"_ _1\"></span>de KPP d<span class=\"_ _1\"></span>urante el litigio <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> ha <span class=\"_ _1\"></span>interpuesto cont<span class=\"_ _0\"></span>rarreclamaciones </span><span style=\"display:inherit;clear:left;\">solicitando indemnizaciones por l<span class=\"_ _0\"></span>a terminaci\u00f3n infundada del contrato <span class=\"_ _0\"></span>y por modificaciones ordenadas, las c<span class=\"_ _0\"></span>uales </span><span style=\"display:inherit;clear:left;\">ascienden a 150 millones de euros. </span><span style=\"display:inherit;clear:left;\">MGT Teesside-<span class=\"ls12\">UK</span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2021, <span class=\"_ _7\"></span>MGT <span class=\"_ _7\"></span>Teesside, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>creada <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>acquarie <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>PKA, <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _7\"></span>EPC <span class=\"_ _7\"></span>adjudicado <span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">consorcio de TR<span class=\"_ _1\"></span> y S<span class=\"_ _1\"></span>amsung C&amp;T <span class=\"_ _1\"></span>en un <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>omento e<span class=\"_ _1\"></span>n el que <span class=\"_ _1\"></span>la construc<span class=\"_ _1\"></span>ci\u00f3n se e<span class=\"_ _1\"></span>ncontraba con <span class=\"_ _1\"></span>un avance <span class=\"_ _1\"></span>superior </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _0\"></span>99%. <span class=\"_ _0\"></span>La ejecuci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>avales<span class=\"_ _0\"></span> fue <span class=\"_ _0\"></span>utilizada pa<span class=\"_ _0\"></span>ra financiar <span class=\"_ _0\"></span>la finalizaci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a obra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los importes <span class=\"_ _0\"></span>pendientes </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _a\"> </span>pagar <span class=\"_\"> </span>al <span class=\"_ _a\"> </span>consorcio. <span class=\"_ _a\"> </span>Inmediatamente,<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>TR/Samsung <span class=\"_\"> </span>i<span class=\"_ _0\"></span>niciaron <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>procedimiento <span class=\"_ _a\"> </span>arbi<span class=\"_ _1\"></span>tral, <span class=\"_ _a\"> </span>alegando <span class=\"_\"> </span>que <span class=\"_ _a\"> </span>la </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>del c<span class=\"_ _1\"></span>ontrato <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>ileg\u00edtima <span class=\"_ _b\"></span>y exigiendo <span class=\"_ _b\"></span>la restituci\u00f3n <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>montos sustra\u00eddos por <span class=\"_ _b\"></span>los avales <span class=\"_ _b\"></span>ejecutados, </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bono <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>trabajos <span class=\"_ _7\"></span>finalizados <span class=\"_ _0\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>certificados <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>repercusiones <span class=\"_ _7\"></span>econ\u00f3micas </span><span style=\"display:inherit;clear:left;\">del Covid-19. <span class=\"_ _1\"></span>Actualmente, <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>emandas de <span class=\"_ _b\"></span>TR/Samsung alcanzan <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>95 <span class=\"_ _1\"></span>millones d<span class=\"_ _1\"></span>e libr<span class=\"_ _1\"></span>as e<span class=\"_ _1\"></span>sterlinas, mientras<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>MGT <span class=\"_ _6\"></span>exige <span class=\"_ _6\"></span>223 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>libras <span class=\"_ _6\"></span>esterlinas, <span class=\"_ _7\"></span>habiendo <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>percibido <span class=\"_ _7\"></span>118 <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _7\"></span>mediante <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">avales. </span><span style=\"display:inherit;clear:left;\">GTG Argelia </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>disputa <span class=\"_ _7\"></span>arbitral <span class=\"_ _7\"></span>fue <span class=\"_ _7\"></span>iniciada <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>debido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">GTG <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>onsorcio <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>SONATRACH <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>NEPTUNE <span class=\"_ _0\"></span>Energy), <span class=\"_ _7\"></span>coincidiendo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>tensi\u00f3n <span class=\"_ _7\"></span>diplom\u00e1tica <span class=\"_ _0\"></span>entre <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">Argelia <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>esar <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aceptaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>provi<span class=\"_ _0\"></span>sional <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>planta <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>hab\u00eda <span class=\"_ _7\"></span>realizado <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _0\"></span>atr\u00e1s. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Compa\u00f1\u00eda </span><span style=\"display:inherit;clear:left;\">sostiene <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>avales fu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>indebida. <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>reclama <span class=\"_ _b\"></span>166 <span class=\"_ _b\"></span>millones d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>incluyendo <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>recuperaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de las <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00edas <span class=\"_ _1\"></span>bancarias e<span class=\"_ _1\"></span>jecutadas. Las <span class=\"_ _b\"></span>reclamaciones iniciales d<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>TG en <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>arbitraje a<span class=\"_ _1\"></span>scienden ahora <span class=\"_ _b\"></span>a $110 </span><span style=\"display:inherit;clear:left;\">M por penalidades <span class=\"_ _1\"></span>y reclamaciones <span class=\"_ _1\"></span>de garant\u00eda. En <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>oviembre de <span class=\"_ _1\"></span>2023, GTG pre<span class=\"_ _1\"></span>sent\u00f3 una <span class=\"_ _1\"></span>nueva <span class=\"_ _0\"></span>reclamaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">822 <span class=\"_ _7\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>d\u00f3lares <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>lucro <span class=\"_ _7\"></span>cesante, <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>cual <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>opone, <span class=\"_ _7\"></span>argumentando <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>deber\u00eda <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>er </span><span style=\"display:inherit;clear:left;\">admitida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>arbitraje <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _7\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>decisi\u00f3n <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>admisibilidad <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">tribunal arbitral. </span><span style=\"display:inherit;clear:left;\">Bemco (Arabia Saudita) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2021, <span class=\"_ _7\"></span>BEMCO<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>subcontratista <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>Arabia <span class=\"_ _7\"></span>Saudita, <span class=\"_ _7\"></span>promovi\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>arbitraje <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas <span class=\"_ _a\"> </span>Saudia <span class=\"_\"> </span>for <span class=\"_ _a\"> </span>Services <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>Contracting <span class=\"_\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_\"> </span>L<span class=\"_ _0\"></span>imited <span class=\"_ _a\"> </span>(\"TR <span class=\"_ _a\"> </span>Sa<span class=\"_ _1\"></span>udia\"), <span class=\"_ _a\"> </span>filial <span class=\"_ _a\"> </span>del <span class=\"_\"> </span>grupo, </span><span style=\"display:inherit;clear:left;\">reclamando c<span class=\"_ _0\"></span>ostes adicionales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>118 millone<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00f3lares debido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>supuestos incum<span class=\"_ _0\"></span>plimientos del <span class=\"_ _0\"></span>subcontrato. </span><span style=\"display:inherit;clear:left;\">TR <span class=\"_ _e\"> </span>Saudia <span class=\"_ _e\"> </span>ha <span class=\"_ _e\"> </span>negado <span class=\"_ _d\"> </span>dichos <span class=\"_ _e\"> </span>incumplimientos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>so<span class=\"_ _0\"></span>licitado <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>echazo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>recla<span class=\"_ _1\"></span>maciones <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>BEMCO,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">presentando a su vez contrademandas por aproximadamente 35 millones <span class=\"_ _1\"></span>de d\u00f3lares.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">PCMC (Arabia Saudita)<span class=\"ff9 fs1\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>octubre 2023, <span class=\"_ _0\"></span>PCMC, <span class=\"_ _0\"></span>subcontratista e<span class=\"_ _0\"></span>n un <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>en Arabia <span class=\"_ _0\"></span>Saudita, promovi\u00f3 <span class=\"_ _0\"></span>un a<span class=\"_ _0\"></span>rbitraje contra <span class=\"_ _0\"></span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Saudia f<span class=\"_ _1\"></span>or Services <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>d Contra<span class=\"_ _1\"></span>cting Company <span class=\"_ _1\"></span>Limited (\"TR <span class=\"_ _1\"></span>Saudia\"), filial<span class=\"_ _1\"></span> del gr<span class=\"_ _1\"></span>upo, reclamando <span class=\"_ _1\"></span>costes </span><span style=\"display:inherit;clear:left;\">adicionales por 1<span class=\"_ _0\"></span>32 millones de d\u00f3<span class=\"_ _0\"></span>lares debi<span class=\"_ _0\"></span>do a supuestos <span class=\"_ _0\"></span>incumplimientos del subcontrato. TR <span class=\"_ _0\"></span>Saudia rechaza </span><span style=\"display:inherit;clear:left;\">dichas <span class=\"_ _0\"></span>acusaciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>olicitar\u00e1 e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>procedimiento <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PCMC <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>condenada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bonar a <span class=\"_ _7\"></span>TR <span class=\"_ _0\"></span>saudia <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes </span><span style=\"display:inherit;clear:left;\">incurridos por los incumplimientos de PCMC, as\u00ed como las penalidades por retraso. <span class=\"ff9 fs1 fc0\"> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"></span>reconoci\u00f3 <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>litigios <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>KPP <span class=\"_ _6\"></span>Finlandia, <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">MGT Teeside. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>itigios, <span class=\"_ _b\"></span>existen <span class=\"_ _1\"></span>una <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>menores <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _16\"></span>con <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ubcontratistas <span class=\"_ _1\"></span>correspondientes </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Malasia, <span class=\"_ _7\"></span>Noruega, <span class=\"_ _0\"></span>Finlandia, <span class=\"_ _7\"></span>Arabia <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>Kuwait<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>donde, <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>informes <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">periciales de terceros <span class=\"_ _0\"></span>independientes que se actualizan semestralmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">no</span> <span class=\"ls13\">se</span> espera desenlaces negativos, <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">lo que no se han dotado provisiones. </span><span style=\"display:inherit;clear:left;\">Cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>stos <span class=\"_ _7\"></span>li<span class=\"_ _0\"></span>tigios <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>procesal <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _d\"> </span>anuales, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>estima <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>proceso <span class=\"_ _d\"> </span>judicial <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>KPP <span class=\"_ _d\"> </span>Finlandia <span class=\"_ _d\"> </span>podr\u00eda <span class=\"_ _d\"> </span>resolverse <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>a\u00f1o <span class=\"_ _d\"> </span>2024, <span class=\"_\"> </span><span class=\"lsf\">no </span></span><span style=\"display:inherit;clear:left;\">esper\u00e1ndose una resoluci\u00f3n inmediata del<span class=\"_ _0\"></span> resto de los procesos abiertos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>opini\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _6\"></span>Ad<span class=\"_ _0\"></span>ministradores, <span class=\"_ _8\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>valoraciones <span class=\"_ _8\"></span>internas <span class=\"_ _8\"></span>e <span class=\"_ _8\"> </span>informes <span class=\"_ _8\"> </span>pe<span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ciales <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>terceros, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">posibles <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _0\"></span>derivarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _7\"></span>litigios <span class=\"_ _0\"></span>estar\u00edan <span class=\"_ _0\"></span>suficientemente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ubiertos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones </span><span style=\"display:inherit;clear:left;\">ya registradas.</span><span style=\"display:inherit;clear:left;\">29.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Comp<span class=\"_ _0\"></span>romisos  </span></span><span style=\"display:inherit;clear:left;\">Compromisos de compra de activos fijos </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _6\"></span>hay <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>comprometidas <span class=\"_ _6\"></span>significativas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>compra <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">diciembre de 2022. </span><span style=\"display:inherit;clear:left;\">Compromisos de compra <span class=\"ls8\">a </span>suministradores y subcontratistas </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _d\"> </span>compromisos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>suministradores, <span class=\"_ _d\"> </span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>registra<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>ep\u00ed<span class=\"_ _1\"></span>grafe <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">acreedores comerciales, como c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _0\"></span>de pedidos que se <span class=\"_ _0\"></span>encuentran en fase elaboraci\u00f3n<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>construcci\u00f3n y </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ueden <span class=\"_ _8\"></span>serle <span class=\"_ _d\"> </span>facturados <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>consecuci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>hitos <span class=\"_ _8\"> </span>contractuales.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>En <span class=\"_ _d\"> </span>este <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>sentido, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">fa<span class=\"ls0\">cturaciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realizan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hitos <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>similar <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>los </span></span><span style=\"display:inherit;clear:left;\">que el Grupo mantiene con sus proveedores. </span><span style=\"display:inherit;clear:left;\">Informaci\u00f3n <span class=\"_ _1\"></span>sobre el <span class=\"_ _b\"></span>periodo medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pago a <span class=\"_ _b\"></span>proveedores. Disposici\u00f3n <span class=\"_ _b\"></span>adicional tercera. <span class=\"_ _b\"></span>\u00abDeb<span class=\"_ _0\"></span>er d<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>aci\u00f3n\u00bb </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>15/2010, de <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio. <span class=\"_ _0\"></span>(Conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>redacci\u00f3n dada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>disposici\u00f3n <span class=\"_ _0\"></span>final segunda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley </span><span style=\"display:inherit;clear:left;\">31/2014 de reforma de la Ley de Sociedades de Capital). </span><span style=\"display:inherit;clear:left;\">Conforme a lo <span class=\"_ _0\"></span>establecido por la ley de <span class=\"_ _0\"></span>referencia, as\u00ed como <span class=\"_ _0\"></span><span class=\"ls8\">a </span>la <span class=\"_ _0\"></span>resoluci\u00f3n del ICAC de 29 <span class=\"_ _0\"></span>de enero d<span class=\"_ _0\"></span>e 2016, se </span><span style=\"display:inherit;clear:left;\">desglosa la siguiente informaci\u00f3n en referencia al periodo medio de pago a pro<span class=\"_ _1\"></span>veedores: <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Per\u00edodo medio de<span class=\"_ _1\"></span> pago a provee<span class=\"_ _1\"></span>dores </span><span style=\"display:inherit;clear:left;\">97<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> pagada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">73<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">85<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _1\"></span>s pendientes<span class=\"_ _1\"></span> de pago </span><span style=\"display:inherit;clear:left;\">132<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">134<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Total pagos reali<span class=\"_ _1\"></span>zados </span><span style=\"display:inherit;clear:left;\">         3.926.352  </span><span style=\"display:inherit;clear:left;\">         3.563.604 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pagos pendien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">         1.495.621  </span><span style=\"display:inherit;clear:left;\">         1.094.533 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _0\"></span>cifras <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>refieren <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>proyectos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m\u00faltiples <span class=\"_ _0\"></span>geograf\u00edas. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>esp<span class=\"_ _7\"></span>a\u00f1oles <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>puede<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">incurrir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>superaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>previsto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumpla<span class=\"_ _0\"></span>n l<span class=\"_ _0\"></span>o e<span class=\"_ _0\"></span>stablecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>contrato </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>no <span class=\"_\"> </span>ser <span class=\"_\"> </span>c<span class=\"_ _1\"></span>onformes <span class=\"_\"> </span>oficialmente, <span class=\"_\"> </span>no <span class=\"_\"> </span>recepci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>av<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>o <span class=\"_\"> </span>incumplimiento <span class=\"_\"> </span>de <span class=\"_\"> </span>o<span class=\"_ _1\"></span>tras <span class=\"_\"> </span>obligaciones <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">proveedores. </span><span style=\"display:inherit;clear:left;\">El c\u00e1lculo de los dato<span class=\"_ _1\"></span>s del cuadro anterior<span class=\"_ _1\"></span> se realizado acorde a lo<span class=\"_ _1\"></span> establecido en la resolu<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _0\"></span> del ICAC de 29 de </span><span style=\"display:inherit;clear:left;\">enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2016. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>presente <span class=\"_ _6\"></span>nota, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>engloba <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">proveedores y acreedores varios por deudas con suministradores de bien<span class=\"_ _1\"></span>es o servicios incluidos en el alcance de </span><span style=\"display:inherit;clear:left;\">la regulaci\u00f3n en materia de plazos legales de pagos. </span><span style=\"display:inherit;clear:left;\">Para e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>c\u00e1lculo d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontenida e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>considerado <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>operaciones <span class=\"_ _b\"></span>realizadas con </span><span style=\"display:inherit;clear:left;\">los proveedores del Grupo, una vez eliminados los cr\u00e9ditos y d\u00e9bitos rec\u00edprocos de las empresas dependientes y, </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>empresas <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ultigrupo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>lo <span class=\"_ _8\"></span>dispuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>normas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>consolid<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>que </span><span style=\"display:inherit;clear:left;\">resulten aplicables. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gistro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>factura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sistema. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>todas </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _4d\"> </span>facturas <span class=\"_ _1d\"> </span>son <span class=\"_ _1d\"> </span>ex<span class=\"_ _0\"></span>igibles <span class=\"_ _1d\"> </span>dado <span class=\"_ _4d\"> </span>que <span class=\"_ _1d\"> </span>pueden <span class=\"_ _4d\"> </span>no <span class=\"_ _1d\"> </span>cumplir <span class=\"_ _4d\"> </span>con <span class=\"_ _4d\"> </span>los <span class=\"_ _1d\"> </span>requisitos <span class=\"_ _4d\"> </span>contractuales <span class=\"_ _1d\"> </span>establ<span class=\"_ _7\"></span>ecidos. </span><span style=\"display:inherit;clear:left;\">Adicionalmente esa deuda <span class=\"ff7\">no es exigible acorde a las cl\u00e1usulas \u201cpaid when paid\u201d, incluidas en los pedidos.</span> </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>nueva <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>exigida <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>18<span class=\"_ _0\"></span>/2022, <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>28<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>septiembre, <span class=\"_ _b\"></span>adicionalmente </span><span style=\"display:inherit;clear:left;\">a la informaci\u00f3n anterior, se indica la siguiente informaci\u00f3n: </span><span style=\"display:inherit;clear:left;\">N\u00famero (unidade<span class=\"_ _1\"></span>s) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">63.154 </span><span style=\"display:inherit;clear:left;\">47.855 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">73%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">67%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Volumen (miles<span class=\"_ _1\"></span> de euros) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">1.913.814 </span><span style=\"display:inherit;clear:left;\">1.693.240 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">46%</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__180-1": {
   "value": "<span style=\"display:inherit;clear:left;\">28.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Con<span class=\"_ _0\"></span>tingencias </span>y g<span class=\"ls0\">a<span class=\"_ _0\"></span>rant\u00edas otorgadas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>avales <span class=\"_ _0\"></span>bancarios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>garant\u00edas <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>del </span><span style=\"display:inherit;clear:left;\">negocio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prev\u00e9 <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>surgir\u00e1 <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>significativo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adicional <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>quellos c<span class=\"_ _0\"></span>asos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se </span><span style=\"display:inherit;clear:left;\">dotaron provisiones seg\u00fan lo <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>encionado en la nota 2<span class=\"_ _1\"></span>1. En el <span class=\"_ _1\"></span>curso normal de l<span class=\"_ _1\"></span>as actividades, y como e<span class=\"_ _1\"></span>s habitual </span><span style=\"display:inherit;clear:left;\">entre las compa\u00f1\u00edas dedic<span class=\"_ _1\"></span>adas a actividades de <span class=\"_ _1\"></span>ingenier\u00eda y <span class=\"_ _1\"></span>construcci\u00f3n, <span class=\"_ _0\"></span>el Grupo ha pre<span class=\"_ _1\"></span>stado avales a terceros<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">por <span class=\"_ _1\"></span>valor d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ls8\">3.<span class=\"ls0\">913.611<span class=\"fs2\"> <span class=\"_ _b\"></span><span class=\"fs3\">mi<span class=\"_ _0\"></span>les <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>2022<span class=\"ls17\">: </span>4.414.833 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros) como <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00eda <span class=\"_ _b\"></span>del adecuado <span class=\"_ _1\"></span>cumplimiento </span></span></span></span></span><span style=\"display:inherit;clear:left;\">de los contratos.  </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _a\"> </span>total<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>a<span class=\"_ _1\"></span>vales <span class=\"_ _a\"> </span>pre<span class=\"_ _1\"></span>stados <span class=\"_ _a\"> </span>in<span class=\"_ _1\"></span>cluye <span class=\"_ _a\"> </span>l\u00ednea<span class=\"_ _1\"></span>s <span class=\"_\"> </span>s<span class=\"_ _0\"></span>indicadas <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>avales <span class=\"_ _a\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>542.485 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_ _a\"> </span>euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">(2022:660.843 <span class=\"_ _a\"> </span>miles <span class=\"_\"> </span>de <span class=\"_\"> </span>euros), <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>las <span class=\"_ _a\"> </span>cuales <span class=\"_\"> </span><span class=\"ls8\">43</span>4.962 <span class=\"_\"> </span>miles <span class=\"_ _a\"> </span>de <span class=\"_\"> </span>euros <span class=\"_ _a\"> </span>que <span class=\"_\"> </span>est\u00e1n <span class=\"_\"> </span>sujetas <span class=\"_\"> </span>a <span class=\"_ _a\"> </span>determinados </span><span style=\"display:inherit;clear:left;\">\u201ccovenants\u201d, <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span><span class=\"ff4\">se <span class=\"_ _0\"></span>produce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fecha d<span class=\"_ _0\"></span>e fo<span class=\"_ _0\"></span>rmulaci\u00f3n de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resente<span class=\"ls16\">s </span></span></span><span style=\"display:inherit;clear:left;\">cuentas anuales consolidadas se ha cu<span class=\"_ _1\"></span>mplido con el ratio, <span class=\"ls13\">y <span class=\"_ _b\"></span><span class=\"ls0\">s<span class=\"_ _0\"></span>e estima igualmente que dur<span class=\"_ _1\"></span>ante el ejercicio 2024 <span class=\"lsf\">el </span></span></span></span><span style=\"display:inherit;clear:left;\">ratio Patrimonio neto atribuible a los accionistas/ Balance total superior al 9%, se cumpla. </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>gen<span class=\"_ _0\"></span>erales <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontrataci\u00f3n <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>sociedad <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>Grupo <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ven <span class=\"_ _b\"></span>obligadas </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _7\"></span>presta<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>obras <span class=\"_ _8\"> </span>(avales <span class=\"_ _6\"></span>bancarios) <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>deben <span class=\"_ _6\"></span>ser <span class=\"_ _7\"></span>mantenidas </span><span style=\"display:inherit;clear:left;\">durante un determinado periodo. </span><span style=\"display:inherit;clear:left;\">Tal y <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>menciona en <span class=\"_ _b\"></span>la <span class=\"_ _1\"></span>nota<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deuda <span class=\"_ _b\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>or u<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span><span class=\"ls8\">de<span class=\"ls0\"> <span class=\"_ _1\"></span>9.892 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _1\"></span>de euros <span class=\"_ _b\"></span>(2022<span class=\"ls17\">: </span>11.656 </span></span></span><span style=\"display:inherit;clear:left;\">miles de euros<span class=\"ls14\">) </span>asociada a la constru<span class=\"_ _1\"></span>cci\u00f3n de las Concesiones. Dichos pr\u00e9stamos (excepto 1.<span class=\"_ _1\"></span>200 miles de euros) </span><span style=\"display:inherit;clear:left;\">est\u00e1n garantizados con los citados activos concesionales. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _d\"> </span>relaci\u00f3n <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span></span><span style=\"display:inherit;clear:left;\">la<span class=\"_ _1\"></span><span class=\"ls0\">s <span class=\"_ _d\"> </span>actuaciones <span class=\"_ _d\"> </span>insp<span class=\"_ _0\"></span>ectoras <span class=\"_ _d\"> </span>mencionadas <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>nota <span class=\"_ _d\"> </span>2<span class=\"_ _0\"></span>6, <span class=\"_ _d\"> </span>existen <span class=\"_ _d\"> </span>avales <span class=\"_ _d\"> </span>presentados <span class=\"_ _e\"> </span>a<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>la </span></span><span style=\"display:inherit;clear:left;\">Administraci\u00f3n Tributaria por importe <span class=\"_ _1\"></span>de 157.900 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _0\"></span>. (130.400 <span class=\"_ _1\"></span>miles de euros <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> cuota <span class=\"_ _1\"></span>y 27.500 miles </span><span style=\"display:inherit;clear:left;\">de euros de interese de demora). </span><span style=\"display:inherit;clear:left;\">El Grupo es parte en ciertas disputas judiciales y arbitrales<span class=\"_ _0\"></span><span class=\"ls9\">, </span>enmarcadas en el proceso de cierre de los proyectos, </span><span style=\"display:inherit;clear:left;\">con clientes y proveedores. Entre ellas, caben mencionar: </span><span style=\"display:inherit;clear:left;\">KPP Finlandia </span><span style=\"display:inherit;clear:left;\">Durante el a\u00f1o 2021, KPP, consorcio establecido por Nestl\u00e9, Borealis y Veol<span class=\"_ _1\"></span>ia, interpuso un arbitraje en contra de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la <span class=\"_ _0\"></span>Com<span class=\"_ _0\"></span>pa\u00f1\u00eda, <span class=\"_ _0\"></span>exigiendo <span class=\"_ _7\"></span>tanto <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>penalidades <span class=\"_ _0\"></span>estipuladas <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>retraso <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>finalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>construcci\u00f3n <span class=\"_ _6\"></span>(40 </span><span style=\"display:inherit;clear:left;\">millones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _16\"></span>ya <span class=\"_ _1\"></span>satisfechos <span class=\"_ _16\"></span>mediante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>avales), <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>costes <span class=\"_ _b\"></span>adicionales </span><span style=\"display:inherit;clear:left;\">y <span class=\"_ _0\"></span>da\u00f1os derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la resoluci\u00f3n <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrato, cifra <span class=\"_ _0\"></span>que asciende <span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>nos 165 <span class=\"_ _0\"></span>millones de <span class=\"_ _0\"></span>euros e<span class=\"_ _0\"></span>n total. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>su </span><span style=\"display:inherit;clear:left;\">parte, la Compa\u00f1\u00eda <span class=\"_ _1\"></span>ha desestimado <span class=\"_ _1\"></span>las exigencias <span class=\"_ _1\"></span>de KPP d<span class=\"_ _1\"></span>urante el litigio <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> ha <span class=\"_ _1\"></span>interpuesto cont<span class=\"_ _0\"></span>rarreclamaciones </span><span style=\"display:inherit;clear:left;\">solicitando indemnizaciones por l<span class=\"_ _0\"></span>a terminaci\u00f3n infundada del contrato <span class=\"_ _0\"></span>y por modificaciones ordenadas, las c<span class=\"_ _0\"></span>uales </span><span style=\"display:inherit;clear:left;\">ascienden a 150 millones de euros. </span><span style=\"display:inherit;clear:left;\">MGT Teesside-<span class=\"ls12\">UK</span> </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>mayo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2021, <span class=\"_ _7\"></span>MGT <span class=\"_ _7\"></span>Teesside, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>creada <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>acquarie <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>PKA, <span class=\"_ _7\"></span>cancel\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _7\"></span>EPC <span class=\"_ _7\"></span>adjudicado <span class=\"_ _0\"></span>al </span><span style=\"display:inherit;clear:left;\">consorcio de TR<span class=\"_ _1\"></span> y S<span class=\"_ _1\"></span>amsung C&amp;T <span class=\"_ _1\"></span>en un <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>omento e<span class=\"_ _1\"></span>n el que <span class=\"_ _1\"></span>la construc<span class=\"_ _1\"></span>ci\u00f3n se e<span class=\"_ _1\"></span>ncontraba con <span class=\"_ _1\"></span>un avance <span class=\"_ _1\"></span>superior </span><span style=\"display:inherit;clear:left;\">al <span class=\"_ _0\"></span>99%. <span class=\"_ _0\"></span>La ejecuci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>avales<span class=\"_ _0\"></span> fue <span class=\"_ _0\"></span>utilizada pa<span class=\"_ _0\"></span>ra financiar <span class=\"_ _0\"></span>la finalizaci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a obra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los importes <span class=\"_ _0\"></span>pendientes </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _a\"> </span>pagar <span class=\"_\"> </span>al <span class=\"_ _a\"> </span>consorcio. <span class=\"_ _a\"> </span>Inmediatamente,<span class=\"_ _1\"></span> <span class=\"_ _a\"> </span>TR/Samsung <span class=\"_\"> </span>i<span class=\"_ _0\"></span>niciaron <span class=\"_\"> </span>un <span class=\"_ _a\"> </span>procedimiento <span class=\"_ _a\"> </span>arbi<span class=\"_ _1\"></span>tral, <span class=\"_ _a\"> </span>alegando <span class=\"_\"> </span>que <span class=\"_ _a\"> </span>la </span><span style=\"display:inherit;clear:left;\">cancelaci\u00f3n <span class=\"_ _1\"></span>del c<span class=\"_ _1\"></span>ontrato <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>ileg\u00edtima <span class=\"_ _b\"></span>y exigiendo <span class=\"_ _b\"></span>la restituci\u00f3n <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>montos sustra\u00eddos por <span class=\"_ _b\"></span>los avales <span class=\"_ _b\"></span>ejecutados, </span><span style=\"display:inherit;clear:left;\">el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bono <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>trabajos <span class=\"_ _7\"></span>finalizados <span class=\"_ _0\"></span>a\u00fan <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>certificados <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>repercusiones <span class=\"_ _7\"></span>econ\u00f3micas </span><span style=\"display:inherit;clear:left;\">del Covid-19. <span class=\"_ _1\"></span>Actualmente, <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>emandas de <span class=\"_ _b\"></span>TR/Samsung alcanzan <span class=\"_ _1\"></span>los <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>95 <span class=\"_ _1\"></span>millones d<span class=\"_ _1\"></span>e libr<span class=\"_ _1\"></span>as e<span class=\"_ _1\"></span>sterlinas, mientras<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _7\"></span>MGT <span class=\"_ _6\"></span>exige <span class=\"_ _6\"></span>223 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>libras <span class=\"_ _6\"></span>esterlinas, <span class=\"_ _7\"></span>habiendo <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>percibido <span class=\"_ _7\"></span>118 <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _7\"></span>mediante <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">avales. </span><span style=\"display:inherit;clear:left;\">GTG Argelia </span><span style=\"display:inherit;clear:left;\">La <span class=\"_ _7\"></span>disputa <span class=\"_ _7\"></span>arbitral <span class=\"_ _7\"></span>fue <span class=\"_ _7\"></span>iniciada <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>debido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>avales <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de </span><span style=\"display:inherit;clear:left;\">GTG <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>onsorcio <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>SONATRACH <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>NEPTUNE <span class=\"_ _0\"></span>Energy), <span class=\"_ _7\"></span>coincidiendo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>tensi\u00f3n <span class=\"_ _7\"></span>diplom\u00e1tica <span class=\"_ _0\"></span>entre <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">Argelia <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>esar <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aceptaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>provi<span class=\"_ _0\"></span>sional <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>planta <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>hab\u00eda <span class=\"_ _7\"></span>realizado <span class=\"_ _0\"></span>dos <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _0\"></span>atr\u00e1s. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Compa\u00f1\u00eda </span><span style=\"display:inherit;clear:left;\">sostiene <span class=\"_ _b\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>avales fu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>indebida. <span class=\"_ _b\"></span>TR <span class=\"_ _1\"></span>reclama <span class=\"_ _b\"></span>166 <span class=\"_ _b\"></span>millones d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>incluyendo <span class=\"_ _1\"></span>la <span class=\"_ _b\"></span>recuperaci\u00f3n </span><span style=\"display:inherit;clear:left;\">de las <span class=\"_ _b\"></span>ga<span class=\"_ _0\"></span>rant\u00edas <span class=\"_ _1\"></span>bancarias e<span class=\"_ _1\"></span>jecutadas. Las <span class=\"_ _b\"></span>reclamaciones iniciales d<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>TG en <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>arbitraje a<span class=\"_ _1\"></span>scienden ahora <span class=\"_ _b\"></span>a $110 </span><span style=\"display:inherit;clear:left;\">M por penalidades <span class=\"_ _1\"></span>y reclamaciones <span class=\"_ _1\"></span>de garant\u00eda. En <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>oviembre de <span class=\"_ _1\"></span>2023, GTG pre<span class=\"_ _1\"></span>sent\u00f3 una <span class=\"_ _1\"></span>nueva <span class=\"_ _0\"></span>reclamaci\u00f3n de </span><span style=\"display:inherit;clear:left;\">822 <span class=\"_ _7\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>d\u00f3lares <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>lucro <span class=\"_ _7\"></span>cesante, <span class=\"_ _7\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>cual <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Compa\u00f1\u00eda <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>opone, <span class=\"_ _7\"></span>argumentando <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>deber\u00eda <span class=\"_ _7\"></span>s<span class=\"_ _0\"></span>er </span><span style=\"display:inherit;clear:left;\">admitida <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>arbitraje <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>curso. <span class=\"_ _7\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>decisi\u00f3n <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>admisibilidad <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resoluci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del </span><span style=\"display:inherit;clear:left;\">tribunal arbitral. </span><span style=\"display:inherit;clear:left;\">Bemco (Arabia Saudita) </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _7\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2021, <span class=\"_ _7\"></span>BEMCO<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>subcontratista <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>proyecto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>Arabia <span class=\"_ _7\"></span>Saudita, <span class=\"_ _7\"></span>promovi\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>arbitraje <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas <span class=\"_ _a\"> </span>Reunidas <span class=\"_ _a\"> </span>Saudia <span class=\"_\"> </span>for <span class=\"_ _a\"> </span>Services <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>Contracting <span class=\"_\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_\"> </span>L<span class=\"_ _0\"></span>imited <span class=\"_ _a\"> </span>(\"TR <span class=\"_ _a\"> </span>Sa<span class=\"_ _1\"></span>udia\"), <span class=\"_ _a\"> </span>filial <span class=\"_ _a\"> </span>del <span class=\"_\"> </span>grupo, </span><span style=\"display:inherit;clear:left;\">reclamando c<span class=\"_ _0\"></span>ostes adicionales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>118 millone<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d\u00f3lares debido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>supuestos incum<span class=\"_ _0\"></span>plimientos del <span class=\"_ _0\"></span>subcontrato. </span><span style=\"display:inherit;clear:left;\">TR <span class=\"_ _e\"> </span>Saudia <span class=\"_ _e\"> </span>ha <span class=\"_ _e\"> </span>negado <span class=\"_ _d\"> </span>dichos <span class=\"_ _e\"> </span>incumplimientos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>ha <span class=\"_ _d\"> </span>so<span class=\"_ _0\"></span>licitado <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>r<span class=\"_ _1\"></span>echazo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>recla<span class=\"_ _1\"></span>maciones <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>BEMCO,<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">presentando a su vez contrademandas por aproximadamente 35 millones <span class=\"_ _1\"></span>de d\u00f3lares.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">PCMC (Arabia Saudita)<span class=\"ff9 fs1\"> </span></span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _0\"></span>octubre 2023, <span class=\"_ _0\"></span>PCMC, <span class=\"_ _0\"></span>subcontratista e<span class=\"_ _0\"></span>n un <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>en Arabia <span class=\"_ _0\"></span>Saudita, promovi\u00f3 <span class=\"_ _0\"></span>un a<span class=\"_ _0\"></span>rbitraje contra <span class=\"_ _0\"></span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas Saudia f<span class=\"_ _1\"></span>or Services <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>d Contra<span class=\"_ _1\"></span>cting Company <span class=\"_ _1\"></span>Limited (\"TR <span class=\"_ _1\"></span>Saudia\"), filial<span class=\"_ _1\"></span> del gr<span class=\"_ _1\"></span>upo, reclamando <span class=\"_ _1\"></span>costes </span><span style=\"display:inherit;clear:left;\">adicionales por 1<span class=\"_ _0\"></span>32 millones de d\u00f3<span class=\"_ _0\"></span>lares debi<span class=\"_ _0\"></span>do a supuestos <span class=\"_ _0\"></span>incumplimientos del subcontrato. TR <span class=\"_ _0\"></span>Saudia rechaza </span><span style=\"display:inherit;clear:left;\">dichas <span class=\"_ _0\"></span>acusaciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>olicitar\u00e1 e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>procedimiento <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PCMC <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>condenada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bonar a <span class=\"_ _7\"></span>TR <span class=\"_ _0\"></span>saudia <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes </span><span style=\"display:inherit;clear:left;\">incurridos por los incumplimientos de PCMC, as\u00ed como las penalidades por retraso. <span class=\"ff9 fs1 fc0\"> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _6\"></span>Grupo <span class=\"_ _8\"></span>reconoci\u00f3 <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>proyecto <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>litigios <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>KPP <span class=\"_ _6\"></span>Finlandia, <span class=\"_ _6\"></span>y </span><span style=\"display:inherit;clear:left;\">MGT Teeside. </span><span style=\"display:inherit;clear:left;\">Adem\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>itigios, <span class=\"_ _b\"></span>existen <span class=\"_ _1\"></span>una <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>menores <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _16\"></span>con <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ubcontratistas <span class=\"_ _1\"></span>correspondientes </span><span style=\"display:inherit;clear:left;\">a <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Malasia, <span class=\"_ _7\"></span>Noruega, <span class=\"_ _0\"></span>Finlandia, <span class=\"_ _7\"></span>Arabia <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>Kuwait<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>donde, <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>informes <span class=\"_ _0\"></span>internos <span class=\"_ _7\"></span>y </span><span style=\"display:inherit;clear:left;\">periciales de terceros <span class=\"_ _0\"></span>independientes que se actualizan semestralmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls8\">no</span> <span class=\"ls13\">se</span> espera desenlaces negativos, <span class=\"_ _0\"></span>por </span><span style=\"display:inherit;clear:left;\">lo que no se han dotado provisiones. </span><span style=\"display:inherit;clear:left;\">Cada <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>stos <span class=\"_ _7\"></span>li<span class=\"_ _0\"></span>tigios <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>encuentra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>fase <span class=\"_ _6\"></span>procesal <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>presentes </span><span style=\"display:inherit;clear:left;\">cuentas <span class=\"_ _d\"> </span>anuales, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>estima <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>proceso <span class=\"_ _d\"> </span>judicial <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d\"> </span>KPP <span class=\"_ _d\"> </span>Finlandia <span class=\"_ _d\"> </span>podr\u00eda <span class=\"_ _d\"> </span>resolverse <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>a\u00f1o <span class=\"_ _d\"> </span>2024, <span class=\"_\"> </span><span class=\"lsf\">no </span></span><span style=\"display:inherit;clear:left;\">esper\u00e1ndose una resoluci\u00f3n inmediata del<span class=\"_ _0\"></span> resto de los procesos abiertos. </span><span style=\"display:inherit;clear:left;\">En <span class=\"_ _8\"></span>opini\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _6\"></span>Ad<span class=\"_ _0\"></span>ministradores, <span class=\"_ _8\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>valoraciones <span class=\"_ _8\"></span>internas <span class=\"_ _8\"></span>e <span class=\"_ _8\"> </span>informes <span class=\"_ _8\"> </span>pe<span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>ciales <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>terceros, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">posibles <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _0\"></span>derivarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _7\"></span>litigios <span class=\"_ _0\"></span>estar\u00edan <span class=\"_ _0\"></span>suficientemente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ubiertos c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>provisiones </span><span style=\"display:inherit;clear:left;\">ya registradas.</span><span style=\"display:inherit;clear:left;\">29.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Comp<span class=\"_ _0\"></span>romisos  </span></span><span style=\"display:inherit;clear:left;\">Compromisos de compra de activos fijos </span><span style=\"display:inherit;clear:left;\">No <span class=\"_ _6\"></span>hay <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>comprometidas <span class=\"_ _6\"></span>significativas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>compra <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">diciembre de 2022. </span><span style=\"display:inherit;clear:left;\">Compromisos de compra <span class=\"ls8\">a </span>suministradores y subcontratistas </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _d\"> </span>compromisos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>sus <span class=\"_ _d\"> </span>suministradores, <span class=\"_ _d\"> </span>adicionales<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>registra<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>ep\u00ed<span class=\"_ _1\"></span>grafe <span class=\"_ _d\"> </span>de </span><span style=\"display:inherit;clear:left;\">acreedores comerciales, como c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _0\"></span>de pedidos que se <span class=\"_ _0\"></span>encuentran en fase elaboraci\u00f3n<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>construcci\u00f3n y </span><span style=\"display:inherit;clear:left;\">que <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ueden <span class=\"_ _8\"></span>serle <span class=\"_ _d\"> </span>facturados <span class=\"_ _d\"> </span>hasta <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>consecuci\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>hitos <span class=\"_ _8\"> </span>contractuales.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>En <span class=\"_ _d\"> </span>este <span class=\"_ _d\"> </span>mismo <span class=\"_ _d\"> </span>sentido, <span class=\"_ _8\"> </span>las </span><span style=\"display:inherit;clear:left;\">fa<span class=\"ls0\">cturaciones <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realizan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hitos <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>naturaleza <span class=\"_ _0\"></span>similar <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>los </span></span><span style=\"display:inherit;clear:left;\">que el Grupo mantiene con sus proveedores. </span><span style=\"display:inherit;clear:left;\">Informaci\u00f3n <span class=\"_ _1\"></span>sobre el <span class=\"_ _b\"></span>periodo medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pago a <span class=\"_ _b\"></span>proveedores. Disposici\u00f3n <span class=\"_ _b\"></span>adicional tercera. <span class=\"_ _b\"></span>\u00abDeb<span class=\"_ _0\"></span>er d<span class=\"_ _1\"></span>e inform<span class=\"_ _1\"></span>aci\u00f3n\u00bb </span><span style=\"display:inherit;clear:left;\">de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>15/2010, de <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio. <span class=\"_ _0\"></span>(Conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nueva <span class=\"_ _0\"></span>redacci\u00f3n dada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>disposici\u00f3n <span class=\"_ _0\"></span>final segunda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley </span><span style=\"display:inherit;clear:left;\">31/2014 de reforma de la Ley de Sociedades de Capital). </span><span style=\"display:inherit;clear:left;\">Conforme a lo <span class=\"_ _0\"></span>establecido por la ley de <span class=\"_ _0\"></span>referencia, as\u00ed como <span class=\"_ _0\"></span><span class=\"ls8\">a </span>la <span class=\"_ _0\"></span>resoluci\u00f3n del ICAC de 29 <span class=\"_ _0\"></span>de enero d<span class=\"_ _0\"></span>e 2016, se </span><span style=\"display:inherit;clear:left;\">desglosa la siguiente informaci\u00f3n en referencia al periodo medio de pago a pro<span class=\"_ _1\"></span>veedores: <span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Per\u00edodo medio de<span class=\"_ _1\"></span> pago a provee<span class=\"_ _1\"></span>dores </span><span style=\"display:inherit;clear:left;\">97<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">100<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> pagada<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">73<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">85<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Ratio de operacione<span class=\"_ _1\"></span>s pendientes<span class=\"_ _1\"></span> de pago </span><span style=\"display:inherit;clear:left;\">132<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">134<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Total pagos reali<span class=\"_ _1\"></span>zados </span><span style=\"display:inherit;clear:left;\">         3.926.352  </span><span style=\"display:inherit;clear:left;\">         3.563.604 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Total pagos pendien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">         1.495.621  </span><span style=\"display:inherit;clear:left;\">         1.094.533 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Estas <span class=\"_ _0\"></span>cifras <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>refieren <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>proyectos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m\u00faltiples <span class=\"_ _0\"></span>geograf\u00edas. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>esp<span class=\"_ _7\"></span>a\u00f1oles <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>puede<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">incurrir <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>superaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>previsto <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumpla<span class=\"_ _0\"></span>n l<span class=\"_ _0\"></span>o e<span class=\"_ _0\"></span>stablecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>contrato </span><span style=\"display:inherit;clear:left;\">por <span class=\"_\"> </span>no <span class=\"_\"> </span>ser <span class=\"_\"> </span>c<span class=\"_ _1\"></span>onformes <span class=\"_\"> </span>oficialmente, <span class=\"_\"> </span>no <span class=\"_\"> </span>recepci\u00f3n <span class=\"_\"> </span>de <span class=\"_\"> </span>av<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>o <span class=\"_\"> </span>incumplimiento <span class=\"_\"> </span>de <span class=\"_\"> </span>o<span class=\"_ _1\"></span>tras <span class=\"_\"> </span>obligaciones <span class=\"_\"> </span>de <span class=\"_\"> </span>l<span class=\"_ _1\"></span>os </span><span style=\"display:inherit;clear:left;\">proveedores. </span><span style=\"display:inherit;clear:left;\">El c\u00e1lculo de los dato<span class=\"_ _1\"></span>s del cuadro anterior<span class=\"_ _1\"></span> se realizado acorde a lo<span class=\"_ _1\"></span> establecido en la resolu<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _0\"></span> del ICAC de 29 de </span><span style=\"display:inherit;clear:left;\">enero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2016. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>presente <span class=\"_ _6\"></span>nota, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"></span>comerciales <span class=\"_ _6\"></span>engloba <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>de </span><span style=\"display:inherit;clear:left;\">proveedores y acreedores varios por deudas con suministradores de bien<span class=\"_ _1\"></span>es o servicios incluidos en el alcance de </span><span style=\"display:inherit;clear:left;\">la regulaci\u00f3n en materia de plazos legales de pagos. </span><span style=\"display:inherit;clear:left;\">Para e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>c\u00e1lculo d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontenida e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>considerado <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>operaciones <span class=\"_ _b\"></span>realizadas con </span><span style=\"display:inherit;clear:left;\">los proveedores del Grupo, una vez eliminados los cr\u00e9ditos y d\u00e9bitos rec\u00edprocos de las empresas dependientes y, </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _6\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _6\"></span>los <span class=\"_ _8\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>empresas <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ultigrupo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>lo <span class=\"_ _8\"></span>dispuesto <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _8\"></span>normas <span class=\"_ _6\"></span>de <span class=\"_ _8\"></span>consolid<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>que </span><span style=\"display:inherit;clear:left;\">resulten aplicables. </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gistro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>factura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sistema. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>todas </span><span style=\"display:inherit;clear:left;\">las <span class=\"_ _4d\"> </span>facturas <span class=\"_ _1d\"> </span>son <span class=\"_ _1d\"> </span>ex<span class=\"_ _0\"></span>igibles <span class=\"_ _1d\"> </span>dado <span class=\"_ _4d\"> </span>que <span class=\"_ _1d\"> </span>pueden <span class=\"_ _4d\"> </span>no <span class=\"_ _1d\"> </span>cumplir <span class=\"_ _4d\"> </span>con <span class=\"_ _4d\"> </span>los <span class=\"_ _1d\"> </span>requisitos <span class=\"_ _4d\"> </span>contractuales <span class=\"_ _1d\"> </span>establ<span class=\"_ _7\"></span>ecidos. </span><span style=\"display:inherit;clear:left;\">Adicionalmente esa deuda <span class=\"ff7\">no es exigible acorde a las cl\u00e1usulas \u201cpaid when paid\u201d, incluidas en los pedidos.</span> </span><span style=\"display:inherit;clear:left;\">De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>nueva <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>exigida <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>art\u00edculo <span class=\"_ _b\"></span>9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>18<span class=\"_ _0\"></span>/2022, <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>28<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _b\"></span>septiembre, <span class=\"_ _b\"></span>adicionalmente </span><span style=\"display:inherit;clear:left;\">a la informaci\u00f3n anterior, se indica la siguiente informaci\u00f3n: </span><span style=\"display:inherit;clear:left;\">N\u00famero (unidade<span class=\"_ _1\"></span>s) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">63.154 </span><span style=\"display:inherit;clear:left;\">47.855 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">73%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">67%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Volumen (miles<span class=\"_ _1\"></span> de euros) </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Facturas pagada<span class=\"_ _1\"></span>s antes del cu<span class=\"_ _1\"></span>mplimiento<span class=\"_ _1\"></span> del plazo m\u00e1ximo lega<span class=\"_ _1\"></span>l de pa<span class=\"_ _1\"></span>go a </span><span style=\"display:inherit;clear:left;\">proveedore<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">1.913.814 </span><span style=\"display:inherit;clear:left;\">1.693.240 </span><span style=\"display:inherit;clear:left;\">Porcentaje sobre e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>total de<span class=\"_ _1\"></span> facturas de pro<span class=\"_ _1\"></span>veedores </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">46%</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__188": {
   "value": "<span style=\"display:inherit;clear:left;\">30.<span class=\"ls0\"> <span class=\"_ _f\"> </span><span class=\"fs3\">Trans<span class=\"_ _0\"></span>acciones con partes vinculadas  </span></span></span><span style=\"display:inherit;clear:left;\">Las <span class=\"_ _7\"></span>operaciones <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>partes <span class=\"_ _0\"></span>vincul<span class=\"_ _0\"></span>adas <span class=\"_ _0\"></span>durante <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _7\"></span><span class=\"ls8\">202</span>3 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _7\"></span><span class=\"ls8\">202</span></span>2 <span class=\"_ _0\"></span>son <span class=\"_ _7\"></span>propias <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>tr\u00e1fico <span class=\"_ _0\"></span>ordinario <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </span><span style=\"display:inherit;clear:left;\">Sociedad. Las referidas operaciones con partes vinculadas son las siguientes: </span><span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Remuneraciones pagad<span class=\"_ _0\"></span>as a la alta di<span class=\"_ _0\"></span>recci\u00f3n<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Asimismo, <span class=\"_ _0\"></span>durante el <span class=\"_ _0\"></span>ejercicio 2023<span class=\"_ _0\"></span> se <span class=\"_ _0\"></span>pagaron remuneraciones <span class=\"_ _0\"></span>(sueldos y s<span class=\"_ _0\"></span>alarios, tanto <span class=\"_ _0\"></span>fijos <span class=\"_ _0\"></span>como variables) a </span><span style=\"display:inherit;clear:left;\">la alta <span class=\"_ _1\"></span>direcci\u00f3n del Gru<span class=\"_ _1\"></span>po por <span class=\"_ _1\"></span>un tot<span class=\"ls8\">al de <span class=\"_ _1\"></span><span class=\"ls0\">6.832 m<span class=\"_ _1\"></span>iles de eur<span class=\"_ _1\"></span>os (2022<span class=\"ls9\">: <span class=\"_ _1\"></span><span class=\"ls0\">4.503 miles de <span class=\"_ _1\"></span>euros), anticipos <span class=\"_ _1\"></span>por importe </span></span></span></span></span><span style=\"display:inherit;clear:left;\">de <span class=\"ls0\">0 miles de euros (2022<span class=\"ls9\">: </span>5 miles de euros), y pr\u00e9stamos por </span>35 <span class=\"ls0\">miles de euros (2022: 0 miles de euros). </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>remuneraciones <span class=\"_ _7\"></span>pagadas <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>2023 <span class=\"_ _7\"></span>incluye <span class=\"_ _0\"></span>2.8<span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>concepto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>remuneraci\u00f3n </span><span style=\"display:inherit;clear:left;\">variable que tiene un devengo trianual. </span><span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Operaciones realizad<span class=\"_ _0\"></span>as con Socied<span class=\"_ _0\"></span>ades asoci<span class=\"_ _0\"></span>adas </span></span><span style=\"display:inherit;clear:left;\">Se presenta a continuaci\u00f3n un detalle de los saldos y operaciones con las S<span class=\"_ _1\"></span>ociedades asociadas incluidas en el </span><span style=\"display:inherit;clear:left;\">Anexo II: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\">Pr\u00e9stamos </span><span style=\"display:inherit;clear:left;\">8.440 </span><span style=\"display:inherit;clear:left;\">            7.368  </span><span style=\"display:inherit;clear:left;\">Proveedores </span><span style=\"display:inherit;clear:left;\">185<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">               <span class=\"ls5\">347 </span> </span><span style=\"display:inherit;clear:left;\">Intereses </span><span style=\"display:inherit;clear:left;\">141<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">                 <span class=\"ls5\">141</span>  </span><span style=\"display:inherit;clear:left;\">Todas las operaciones indicadas se han realizado con la sociedad Master, S.A. Ingenier\u00eda y Arquitectura.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__190": {
   "value": "<span style=\"display:inherit;clear:left;\">32.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Nego<span class=\"_ _0\"></span>cios conjuntos<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El Grupo <span class=\"_ _0\"></span>tiene participaciones en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>negocios conjuntos que <span class=\"_ _0\"></span>se detallan e<span class=\"_ _0\"></span>n el anexo <span class=\"_ _0\"></span>III y as<span class=\"_ _0\"></span>\u00ed como en <span class=\"_ _0\"></span>UTES con </span><span style=\"display:inherit;clear:left;\">terceros que <span class=\"_ _1\"></span>se detallan en<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>an<span class=\"_ _0\"></span>exo IV. <span class=\"_ _b\"></span>L<span class=\"_ _0\"></span>os importes <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e se<span class=\"_ _1\"></span> muestran a <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n repr<span class=\"_ _1\"></span>esentan la p<span class=\"_ _1\"></span>articipaci\u00f3n </span><span style=\"display:inherit;clear:left;\">del Grupo, seg\u00fan el <span class=\"_ _1\"></span>porcentaje que le c<span class=\"_ _1\"></span>orrespo<span class=\"_ _0\"></span>nde, en los a<span class=\"_ _1\"></span>ctivos y pasivos y los ingr<span class=\"_ _1\"></span>esos, gastos y resultados de </span><span style=\"display:inherit;clear:left;\">los negocios conjuntos y UTES con terceros. </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Activos no corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                  8.826 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                  3.125 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Activos corriente<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">           1.034.033<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           1.055.170<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total activos </span><span style=\"display:inherit;clear:left;\">           1.042.859<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           1.058.295<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Pasivos no corr<span class=\"_ _1\"></span>ientes </span><span style=\"display:inherit;clear:left;\">                  9.004 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                36.895 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Pasivos corrien<span class=\"_ _1\"></span>tes </span><span style=\"display:inherit;clear:left;\">              882.012 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           1.066.737<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Total pasivos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              891.016 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">           1.103.632<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Activos netos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              151.843 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              (45.337<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Ingresos </span><span style=\"display:inherit;clear:left;\">           1.394.290<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">           1.100.635<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">Gastos </span><span style=\"display:inherit;clear:left;\">         (1.229.336<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">            (971.562<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Beneficio despu\u00e9s<span class=\"_ _1\"></span> de impuesto<span class=\"_ _b\"></span>s </span><span style=\"display:inherit;clear:left;\">              164.954 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">              129.073</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__191": {
   "value": "<span style=\"display:inherit;clear:left;\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>N\u00famero promedio de <span class=\"_ _0\"></span>empleados del G<span class=\"_ _0\"></span>rupo por catego<span class=\"_ _0\"></span>r\u00eda<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>n\u00famero medio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empleados <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>del ejercicio <span class=\"_ _0\"></span>por l<span class=\"_ _0\"></span>as sociedades <span class=\"_ _0\"></span>incluidas <span class=\"_ _0\"></span>por integ<span class=\"_ _0\"></span>raci\u00f3n global <span class=\"_ _0\"></span>en la </span><span style=\"display:inherit;clear:left;\">consolidaci\u00f3n, distribuido por categor\u00edas es el siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Consejeros eje<span class=\"_ _1\"></span>cutivos y alto<span class=\"_ _1\"></span>s directivo<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">10 </span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">10 </span> </span><span style=\"display:inherit;clear:left;\">Titulados, t\u00e9cnico<span class=\"_ _1\"></span>s y admini<span class=\"_ _1\"></span>strativos </span><span style=\"display:inherit;clear:left;\">          7.552  </span><span style=\"display:inherit;clear:left;\">             6.517 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No titulados/No<span class=\"_ _1\"></span> cualificados </span><span style=\"display:inherit;clear:left;\">             <span class=\"ls5\">124</span> </span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">154 </span> </span><span style=\"display:inherit;clear:left;\">Comerciales </span><span style=\"display:inherit;clear:left;\">                57 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">                   <span class=\"ls5\">24 </span> </span><span style=\"display:inherit;clear:left;\">          7.743  </span><span style=\"display:inherit;clear:left;\">             6.705 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">El n\u00famero medio de empleados en el curso del ejercicio por los negocios conjuntos <span class=\"_ _0\"></span>incluidos por integraci\u00f3n </span><span style=\"display:inherit;clear:left;\">proporcional en la consolidaci\u00f3n, distribuido por categor\u00edas <span class=\"_ _1\"></span>es el siguiente:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">3 </span></span><span style=\"display:inherit;clear:left;\">202<span class=\"ls0\">2 </span></span><span style=\"display:inherit;clear:left;\">Titulados, t\u00e9cnico<span class=\"_ _1\"></span>s y admini<span class=\"_ _1\"></span>strativos </span><span style=\"display:inherit;clear:left;\">             64  </span><span style=\"display:inherit;clear:left;\">292<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">No titulados/No<span class=\"_ _1\"></span> cualificados </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">                  <span class=\"ls5\">12</span>  </span><span style=\"display:inherit;clear:left;\">64<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">                <span class=\"ls5\">304</span>  </span><span style=\"display:inherit;clear:left;\">Asimismo, l<span class=\"_ _0\"></span>a distribuci\u00f3n por <span class=\"_ _0\"></span>sexos al <span class=\"_ _0\"></span>cierre del <span class=\"_ _0\"></span>ejercicio del <span class=\"_ _0\"></span>personal de <span class=\"_ _0\"></span>las sociedades <span class=\"_ _0\"></span>incluidas por <span class=\"_ _0\"></span>integraci\u00f3n </span><span style=\"display:inherit;clear:left;\">global en la consolidaci\u00f3n es la siguiente: </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Hombres </span><span style=\"display:inherit;clear:left;\">Mujeres </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Hombres </span><span style=\"display:inherit;clear:left;\">Mujeres </span><span style=\"display:inherit;clear:left;\">Total </span><span style=\"display:inherit;clear:left;\">Consejeros eje<span class=\"_ _1\"></span>cutivos y alto<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">directivos </span><span style=\"display:inherit;clear:left;\">9 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">1 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">10 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">9 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">1 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">10 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Titulados, t\u00e9cnico<span class=\"_ _1\"></span>s y admini<span class=\"_ _1\"></span>strativos </span><span style=\"display:inherit;clear:left;\">6.260  </span><span style=\"display:inherit;clear:left;\">2.038  </span><span style=\"display:inherit;clear:left;\">8.298  </span><span style=\"display:inherit;clear:left;\">5.083  </span><span style=\"display:inherit;clear:left;\">1.775 </span><span style=\"display:inherit;clear:left;\">6.858  </span><span style=\"display:inherit;clear:left;\">No titulados/No<span class=\"_ _1\"></span> cualificados </span><span style=\"display:inherit;clear:left;\">119<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">6  </span><span style=\"display:inherit;clear:left;\">125 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">           <span class=\"ls5\">148 </span> </span><span style=\"display:inherit;clear:left;\">14 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">162 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Comerciales </span><span style=\"display:inherit;clear:left;\">36<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">21<span class=\"ls0\">  </span></span><span style=\"display:inherit;clear:left;\">57 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">             14 <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">9 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">23 <span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">6.424  </span><span style=\"display:inherit;clear:left;\">2.066 </span><span style=\"display:inherit;clear:left;\">8.490  </span><span style=\"display:inherit;clear:left;\">        5.254  </span><span style=\"display:inherit;clear:left;\">1.799  </span><span style=\"display:inherit;clear:left;\">7.053  </span><span style=\"display:inherit;clear:left;\">Adicionalmente, <span class=\"_\"> </span>el <span class=\"_\"> </span>personal <span class=\"_\"> </span>subcontratado <span class=\"_\"> </span>y <span class=\"_\"> </span>los <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>fesionales <span class=\"_\"> </span>libre <span class=\"_ _a\"> </span>asci<span class=\"_ _1\"></span>ende <span class=\"_\"> </span>a <span class=\"_\"> </span>619<span class=\"_ _0\"></span> <span class=\"_\"> </span>personas <span class=\"_\"> </span> <span class=\"_\"> </span>(2022<span class=\"ls9\">: <span class=\"_\"> </span></span>795 </span><span style=\"display:inherit;clear:left;\">profesionales<span class=\"ls14\">).</span> </span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>rsonas em<span class=\"_ _0\"></span>pleadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>incluidas </span><span style=\"display:inherit;clear:left;\">en <span class=\"_ _0\"></span>la co<span class=\"_ _0\"></span>nsolidaci\u00f3n, con <span class=\"_ _0\"></span>discapacidad m<span class=\"_ _0\"></span>ayor o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>3% asciende <span class=\"_ _7\"></span>a <span class=\"lsf\">30<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"ls8\">25</span></span> <span class=\"_ _0\"></span>trabajadores respectivamente <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">la categor\u00eda \u201cTitulados, t\u00e9cnicos y administrativos\u201d.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__192": {
   "value": "<span style=\"display:inherit;clear:left;\">b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Honorarios de audito<span class=\"_ _0\"></span>res de cuentas<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">Los <span class=\"_ _6\"></span>honorarios <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>servicios <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>ntratados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>T\u00e9cnicas </span><span style=\"display:inherit;clear:left;\">Reunidas con sus respectivos auditores, son los que detallan<span class=\"_ _1\"></span> a continuaci\u00f3n:<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">de la red de </span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\"> PWC* </span><span style=\"display:inherit;clear:left;\">Deloitte, S.L. </span><span style=\"display:inherit;clear:left;\">PWC* </span><span style=\"display:inherit;clear:left;\">la red de Deloitte<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de aud<span class=\"_ _1\"></span>itor\u00eda de cue<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">872 </span> </span><span style=\"display:inherit;clear:left;\">                        370<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">317 </span> </span><span style=\"display:inherit;clear:left;\">Otros servicios d<span class=\"_ _1\"></span>istintos de aud<span class=\"_ _1\"></span>itor\u00eda </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">460 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">263 </span> </span><span style=\"display:inherit;clear:left;\">                        275<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">20 </span> </span><span style=\"display:inherit;clear:left;\">Servicios exigido<span class=\"_ _1\"></span>s por la nor<span class=\"_ _1\"></span>mativa aplicable </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">51 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>       -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros servicios<span class=\"_ _1\"></span> de verificaci\u00f3n </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">460 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">212 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">20 </span> </span><span style=\"display:inherit;clear:left;\">Servicios fiscale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>    -  <span class=\"fc1 sc0\"> </span><span class=\"fc1 sc0\"> </span></span><span style=\"display:inherit;clear:left;\">                        275<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>     <span class=\"ls5\">77 </span> </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span> <span class=\"ls5\">460 </span> </span><span style=\"display:inherit;clear:left;\">                     1.135<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">                        645<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">                        <span class=\"_ _1\"></span>   <span class=\"ls5\">337 </span> </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\">Otras entidades<span class=\"_ _1\"></span> de </span><span style=\"display:inherit;clear:left;\">PwC* </span><span style=\"display:inherit;clear:left;\">Deloitte,S.L.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">la red de </span><span style=\"display:inherit;clear:left;\">la red de PwC*<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Deloitte,S.L.<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Servicios de aud<span class=\"_ _1\"></span>itor\u00eda de cue<span class=\"_ _1\"></span>ntas </span><span style=\"display:inherit;clear:left;\">452<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">489<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">307<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">211<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios distintos<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de auditor<span class=\"_ _1\"></span>\u00eda </span><span style=\"display:inherit;clear:left;\">242<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">26<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">192<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">112<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Otros servicios<span class=\"_ _1\"></span> de verificaci\u00f3n </span><span style=\"display:inherit;clear:left;\">242<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">26<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">27<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">30<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios fiscale<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">- </span><span style=\"display:inherit;clear:left;\">-  </span><span style=\"display:inherit;clear:left;\">165<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">82<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">694<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">515<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">499<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">323</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__193": {
   "value": "<span style=\"display:inherit;clear:left;\">c)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Remuneraciones pagad<span class=\"_ _0\"></span>as a los miemb<span class=\"_ _0\"></span>ros del Con<span class=\"_ _0\"></span>sejo de Administr<span class=\"_ _0\"></span>aci\u00f3n de la </span></span><span style=\"display:inherit;clear:left;\">Sociedad Dominante<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">A continuaci\u00f3n, s<span class=\"_ _0\"></span>e presenta la rem<span class=\"_ _0\"></span>uneraci\u00f3n global percibida por <span class=\"_ _0\"></span>los miembros del <span class=\"_ _0\"></span>Consejo de <span class=\"_ _7\"></span>Administraci\u00f3n de </span><span style=\"display:inherit;clear:left;\">la Sociedad durante el ejercicio terminado el 31 de diciembre de 202<span class=\"_ _0\"></span>3 <span class=\"ls13\">y </span>2022: </span><span style=\"display:inherit;clear:left;\">Miles de euros<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">2023<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2022<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Dietas por asis<span class=\"_ _1\"></span>tencia a reunion<span class=\"_ _1\"></span>es del Con<span class=\"_ _1\"></span>sejo de Admini<span class=\"_ _1\"></span>straci\u00f3n </span><span style=\"display:inherit;clear:left;\">1.623 </span><span style=\"display:inherit;clear:left;\">1.943 </span><span style=\"display:inherit;clear:left;\">Sueldos y salario<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">800<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">800<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Primas de segur<span class=\"_ _1\"></span>os de vida y plane<span class=\"_ _1\"></span>s de pensiones </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">4 </span><span style=\"display:inherit;clear:left;\">Servicios pres<span class=\"_ _1\"></span>tados al Grupo </span><span style=\"display:inherit;clear:left;\">228<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">331<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">2.655 </span><span style=\"display:inherit;clear:left;\">3.078 </span><span style=\"display:inherit;clear:left;\">Adicionalmente <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span><span class=\"ls8\">ha <span class=\"_ _0\"></span></span>p<span class=\"ls8\">agado <span class=\"_ _0\"></span></span>320 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>340 <span class=\"_ _7\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span><span class=\"ls13\">y <span class=\"_ _0\"></span></span>en <span class=\"_ _7\"></span><span class=\"ls8\">202</span>2 res<span class=\"_ _0\"></span>pectivamente, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>concepto </span><span style=\"display:inherit;clear:left;\">de seguros de responsabilidad civil a de Administradores y Directivos<span class=\"_ _0\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__194": {
   "value": "<span style=\"display:inherit;clear:left;\">34.<span class=\"ls0\"> <span class=\"_ _f\"> </span>Hechos po<span class=\"_ _0\"></span>steriores a la f<span class=\"_ _0\"></span>echa de balance<span class=\"_ _0\"></span> </span></span><span style=\"display:inherit;clear:left;\">El <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>sado <span class=\"_ _7\"></span>14 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>febrero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _7\"></span>falleci\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>Madrid <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>89 <span class=\"_ _6\"></span>a\u00f1os <span class=\"_ _7\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tras <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>rga <span class=\"_ _7\"></span>enfermedad<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>D. <span class=\"_ _6\"></span>Jos\u00e9 <span class=\"_ _6\"></span>Llad\u00f3 </span><span style=\"display:inherit;clear:left;\">Fern\u00e1ndez-Urrutia, presidente fundador y principal accionista del Grupo. </span><span style=\"display:inherit;clear:left;\">Con posterioridad al cierre del ejercicio se ha recibido la notifi<span class=\"_ _1\"></span>caci\u00f3n del levantamiento de actas<span class=\"_ _0\"></span> por impuestos <span class=\"ls8\">de </span></span><span style=\"display:inherit;clear:left;\">sociedades en ejercicios fiscales prescritos correspondientes a la filial de Rep\u00fablica Dominicana. La Direcci\u00f3n del </span><span style=\"display:inherit;clear:left;\">grupo estima que estas actas no dar\u00e1n lugar un pasivo adicional a los ya registrados. </span><span style=\"display:inherit;clear:left;\">A la fecha de formulaci\u00f3n de las presentes cuentas anuales consolidada<span class=\"ls13\">s,</span> con la excepci\u00f3n de lo comentado en </span><span style=\"display:inherit;clear:left;\">el p\u00e1rrafo anterior no se ha producido ning\u00fan hecho posterior de relevancia<span class=\"_ _0\"></span>, que requiera ser de<span class=\"_ _1\"></span>sglosado.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "s7_notes__6__195": {
   "value": "<span style=\"display:inherit;clear:left;\">ANEXO I </span><span style=\"display:inherit;clear:left;\">Sociedades depend<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>entes <span class=\"_ _1\"></span>incluidas en el<span class=\"_ _1\"></span> per\u00edmetro de conso<span class=\"_ _1\"></span>lidaci\u00f3n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">202</span>3 </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">M\u00e9todo </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">integraci\u00f3n<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf Ltd. <span class=\"ff7\">\u2013</span> Ara<span class=\"_ _b\"></span>bia </span><span style=\"display:inherit;clear:left;\">P.O. BOX 39561<span class=\"_ _1\"></span>, Dahrahn </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Saud\u00ed  </span><span style=\"display:inherit;clear:left;\">31942 (Arabia Saud\u00ed)<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">P.O. Box 40.538,<span class=\"_ _1\"></span> Jeddah </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">TR Saudi Arabia LLC<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">21511, (Arabia <span class=\"_ _1\"></span>Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos Intern<span class=\"_ _1\"></span>acionales, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Saudia for <span class=\"_ _1\"></span>Services </span><span style=\"display:inherit;clear:left;\">P.O. Box 77076<span class=\"_ _1\"></span>, 31952 Al </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">and Contracting<span class=\"_ _1\"></span> Company Limited<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Khobar, (Arabia<span class=\"_ _1\"></span> Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos Intern<span class=\"_ _1\"></span>acionales, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9<span class=\"ls0\">cnicas Reunida<span class=\"_ _1\"></span>s Global for </span></span><span style=\"display:inherit;clear:left;\">P.O. Box 30909<span class=\"_ _1\"></span>, Al Khobar </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Engineering Consul<span class=\"_ _1\"></span>tants co. ltd </span><span style=\"display:inherit;clear:left;\">31952, Saudi Arab<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Lavalle <span class=\"ls5\">310,</span> Piso <span class=\"ls5\">1,</span> <span class=\"ls5\">10</span>47, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Argentina <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Ciudad Aut\u00f3noma<span class=\"_ _1\"></span> <span class=\"ls5\">de </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Buenos Aires (Argentina<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Sanabis, block 41<span class=\"_ _1\"></span>0, road </span><span style=\"display:inherit;clear:left;\">TR Bahrain W.L.L<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas Indu<span class=\"_ _1\"></span>striales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">1010, building 474<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> flat 211 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Edificio el Cubo <span class=\"_ _1\"></span>II, 2\u00ba Piso, </span><span style=\"display:inherit;clear:left;\">Avenida las Rambla<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC <span class=\"ff7\">\u2013</span> Bolivia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Zona Empresarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas Indu<span class=\"_ _1\"></span>striales, </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Equipetrol Norte<span class=\"_ _1\"></span>, Santa </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Cruz (Bolivia) </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Canad\u00e1 E&amp;C<span class=\"_ _1\"></span> INC. </span><span style=\"display:inherit;clear:left;\">SW Calgary, AB<span class=\"_ _1\"></span> - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">2V6, (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Suite 500, <span class=\"ls5\">500 </span><span class=\"ff7\">\u2013</span> 4th </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Alberta  </span><span style=\"display:inherit;clear:left;\">Avenue SW, T2<span class=\"_ _1\"></span>P2V6, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Calgary, Alberta <span class=\"ls1b\">(Canad\u00e1)</span> </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Suite 500<span class=\"ls4\">, <span class=\"ls5\">500 </span></span><span class=\"ff7\">\u2013</span> 4th<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TR Redwater, <span class=\"_ _1\"></span>Inc. </span><span style=\"display:inherit;clear:left;\">Avenue SW, T2<span class=\"_ _1\"></span>P2V6<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Calgary, Alberta (Ca<span class=\"_ _1\"></span>nad\u00e1) </span><span style=\"display:inherit;clear:left;\">S.A.<span class=\"ls3\">U.</span> </span><span style=\"display:inherit;clear:left;\">Badajoz N\u00ba 45, O<span class=\"_ _1\"></span>ficina </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">1901, Edificio Funda<span class=\"_ _1\"></span>dores, </span><span style=\"display:inherit;clear:left;\">S.A.U. / T\u00e9cnica<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile Ltda<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">Reunidas Metal\u00far<span class=\"_ _1\"></span>gicas, </span><span style=\"display:inherit;clear:left;\">Chile (Chile) </span><span style=\"display:inherit;clear:left;\">S.A., Agencia<span class=\"_ _1\"></span> en Chile </span><span style=\"display:inherit;clear:left;\">Av<span class=\"ls0\">da. Andr\u00e9<span class=\"_ _1\"></span>s Bello <span class=\"ls5\">2711</span>, </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">TR Metal\u00fargicas,<span class=\"_ _1\"></span> S.A. Agencia en <span class=\"_ _1\"></span>Chile </span><span style=\"display:inherit;clear:left;\">Piso 9, Las Cond<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Metal\u00fargicas, <span class=\"_ _1\"></span>S.A.U. </span><span style=\"display:inherit;clear:left;\">Santiago de Ch<span class=\"_ _1\"></span>ile (Chile) </span><span style=\"display:inherit;clear:left;\">AK 9 # 127 C 60 O<span class=\"_ _1\"></span>F 311 </span><span style=\"display:inherit;clear:left;\">TR Colombia </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Municipio: Bogot\u00e1 D<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Corpora<span class=\"_ _1\"></span>tion Trust Center, </span><span style=\"display:inherit;clear:left;\">1209 Orange<span class=\"_ _1\"></span> Street, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA L.L.C<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Wilmington, Delawa<span class=\"_ _1\"></span>re </span><span style=\"display:inherit;clear:left;\">19801, (E.E.U<span class=\"_ _1\"></span>.U.) </span><span style=\"display:inherit;clear:left;\">8550 United Plaza<span class=\"_ _1\"></span> Ste. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">TR Louisiana L.L.C<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">305, Bldg. II, Baton Ro<span class=\"_ _1\"></span>uge, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Louisiana <span class=\"ls5\">70809</span> (E.E.U.U<span class=\"_ _1\"></span>.) </span><span style=\"display:inherit;clear:left;\">3050 Post Oak Boule<span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>ard, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Houston<span class=\"_ _1\"></span> L.L.C. </span><span style=\"display:inherit;clear:left;\">Suite 1625, Hou<span class=\"_ _1\"></span>ston<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Texas <span class=\"ls5\">77056</span> (E.E.U.U.) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Internaciona<span class=\"_ _1\"></span>l, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. y </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda y </span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">99.98% </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">Mayorista Maquina<span class=\"_ _1\"></span>ria </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Constru<span class=\"_ _1\"></span>cci\u00f3n y </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Promoci\u00f3n Inmob<span class=\"_ _1\"></span>iliaria </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Montaje, S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Ecolog\u00eda, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Metal\u00fargica<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Sider\u00farg<span class=\"_ _1\"></span>icas, S.A.  </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Proyectos<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola de In<span class=\"_ _1\"></span>vestigaci\u00f3n y De<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ollo, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar Real Reser<span class=\"_ _1\"></span>va, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Initec Infraestru<span class=\"_ _1\"></span>cturas, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _1\"></span>s 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">ReciclAguilar, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 3, plnta 6<span class=\"_ _1\"></span>\u00aa, n\u00facleo </span><span style=\"display:inherit;clear:left;\">Heymo Ingenier<span class=\"_ _1\"></span>\u00eda, S. A. </span><span style=\"display:inherit;clear:left;\">A, Parque empre<span class=\"_ _1\"></span>sarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Adequa, <span class=\"ls5\">28050</span>-Madrid </span><span style=\"display:inherit;clear:left;\">(Espa\u00f1a) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Padel<span class=\"_ _1\"></span> S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via,S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parque<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Valdavia Gim <span class=\"_ _1\"></span>S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via,S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Strevelsweg 700<span class=\"_ _1\"></span>, Unit 303-</span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Netherland<span class=\"_ _1\"></span>s B.V.   </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">A4404, 3083AS Ro<span class=\"_ _1\"></span>tterdam </span><span style=\"display:inherit;clear:left;\">4 Momotse avenue<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Adabraka-Accra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Ghana </span><span style=\"display:inherit;clear:left;\">Mteropolitan, Grea<span class=\"_ _1\"></span>trer </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V. </span><span style=\"display:inherit;clear:left;\">Accra, PO BOX NT<span class=\"_ _1\"></span> 1632, </span><span style=\"display:inherit;clear:left;\">A., (Ghana) </span><span style=\"display:inherit;clear:left;\">Consultor\u00eda y asi<span class=\"_ _1\"></span>stencia </span><span style=\"display:inherit;clear:left;\">103 Ashoka E<span class=\"_ _1\"></span>state, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s engineers Ind<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">en proyectos </span><span style=\"display:inherit;clear:left;\">LUTHRA-</span><span style=\"display:inherit;clear:left;\">Barakhamba Road<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> New </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">private limited (TR<span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>I) </span><span style=\"display:inherit;clear:left;\">internacionale<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">LUTHRA </span><span style=\"display:inherit;clear:left;\">Delhi <span class=\"ff7\">\u2013</span> 110 001 (<span class=\"_ _1\"></span>India) </span><span style=\"display:inherit;clear:left;\">ingenier\u00eda </span><span style=\"display:inherit;clear:left;\">Via Bartolomeo Zu<span class=\"_ _1\"></span>cchi 1, </span><span style=\"display:inherit;clear:left;\">TR Sagemis Inter<span class=\"_ _1\"></span>national, S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">20900 Monza MB<span class=\"_ _1\"></span>, (Italia) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Italy new refin<span class=\"_ _1\"></span>ery </span><span style=\"display:inherit;clear:left;\">Via Bartolomeo Zu<span class=\"_ _1\"></span>cchi 1, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">project SRL </span><span style=\"display:inherit;clear:left;\">20900 Monza MB<span class=\"_ _1\"></span>, (Italia) </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">Suite 1005<span class=\"_ _1\"></span>, 10th Floor, </span></span><span style=\"display:inherit;clear:left;\">Wisma Hamzah-Kwo<span class=\"_ _1\"></span>ng </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Malaysia SDN<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">Hing, No. 1, Leboh<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Ampang, 40100<span class=\"_ _1\"></span>, Kuala </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Lumpur, (Malasia)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Avenida Homero<span class=\"_ _1\"></span> 229<span class=\"ls7\">, </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Polanco V se<span class=\"_ _1\"></span>cci\u00f3n, Miguel </span><span style=\"display:inherit;clear:left;\">TR Servicios S<span class=\"_ _1\"></span>.R.L. de C.V. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Hidalgo, Distri<span class=\"_ _1\"></span>to Federal, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">11560, (M\u00e9xico)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Polanco Chapu<span class=\"_ _1\"></span>ltepec, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">TReunidas M\u00e9xi<span class=\"_ _1\"></span>co Ingenier\u00eda y </span><span style=\"display:inherit;clear:left;\">Miguel HidalgoCP <span class=\"ls5\">11560<span class=\"ls4\">, </span></span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n de<span class=\"_ _1\"></span> R.L. de C.V </span><span style=\"display:inherit;clear:left;\">Ciudad de M\u00e9<span class=\"_ _1\"></span>xico, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(M\u00e9xico) </span><span style=\"display:inherit;clear:left;\">Safe way Building,<span class=\"_ _1\"></span> 2nd </span><span style=\"display:inherit;clear:left;\">floor, Building<span class=\"_ _1\"></span> n\u00ba68, Way n<span class=\"_ _1\"></span>\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">TR Engineering LLC<span class=\"_ _1\"></span> <span class=\"ff7\">\u2013</span> Oman </span><span style=\"display:inherit;clear:left;\">3305, Dohat-Al Abad<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Safe Way Building<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Building n\u00ba 68<span class=\"_ _1\"></span>, Way n\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n LLC<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">3305, Dohah-Al <span class=\"_ _1\"></span>Abad </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">The Special E<span class=\"_ _1\"></span>conomic </span><span style=\"display:inherit;clear:left;\">Zone at Duqm / <span class=\"ls27\">Al</span>-Duqm / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s LLC (Duq<span class=\"_ _1\"></span>m) </span><span style=\"display:inherit;clear:left;\">Al Wusta Governo<span class=\"_ _1\"></span>rate / </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">P.O. Box: 2991 <span class=\"_ _1\"></span>/ Postal </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Code 112 </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">TR Per\u00fa Ingenier<span class=\"_ _1\"></span>\u00eda y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de Talara,<span class=\"_ _1\"></span> S.A.C. </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Rua Latino Coelho<span class=\"_ _1\"></span>, n.\u00ba 87, </span><span style=\"display:inherit;clear:left;\">Distrito: Lisboa<span class=\"_ _1\"></span>, Concelho: </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de Constru<span class=\"_ _1\"></span>cao Unip. </span><span style=\"display:inherit;clear:left;\">Lisboa, Fregue<span class=\"_ _1\"></span>sia: </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">LDA  - Portugal </span><span style=\"display:inherit;clear:left;\">Avenidas No<span class=\"_ _1\"></span>vas, 1050, </span><span style=\"display:inherit;clear:left;\">132 Lisboa (Por<span class=\"_ _1\"></span>tugal)  </span><span style=\"display:inherit;clear:left;\">Suite 1, 3rd Floor<span class=\"_ _1\"></span>, 11-<span class=\"ls5\">12 </span></span><span style=\"display:inherit;clear:left;\">St. James\u2019s Square<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s UK </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">London,  SW1Y 4L<span class=\"_ _1\"></span>B, </span><span style=\"display:inherit;clear:left;\">(Reino Unido<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Avda. de los Pr\u00f3cer<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Diamond Mall, 1<span class=\"_ _1\"></span>\u00ba piso, </span><span style=\"display:inherit;clear:left;\">Tecreun Rep\u00fablica<span class=\"_ _1\"></span> Dominicana,<span class=\"_ _1\"></span> S.R.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">local 25A, San<span class=\"_ _1\"></span>to Domingo, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">(Rep\u00fablica Domini<span class=\"_ _1\"></span>cana) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s INSAAT TAAH<span class=\"_ _b\"></span>H\u00dcT </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Limited Sirketi </span><span style=\"display:inherit;clear:left;\">Plaza No:<span class=\"ls5\">21</span> Kat 23 3439<span class=\"_ _1\"></span>8 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul (Turqu<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s M\u00fchendislik<span class=\"_ _1\"></span> ve </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">\u0130nsaat A.S<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Plaza No:<span class=\"ls5\">21</span> Kat 23 3439<span class=\"_ _1\"></span>8 </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul (Turqu<span class=\"_ _b\"></span>\u00ed<span class=\"_ _0\"></span>a) </span><span style=\"display:inherit;clear:left;\">Maslak Mahallesi <span class=\"_ _1\"></span>Ahi </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. / </span><span style=\"display:inherit;clear:left;\">Evran Cadde<span class=\"_ _1\"></span>si Polaris </span><span style=\"display:inherit;clear:left;\">TR Projeler </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Initec Plantas <span class=\"_ _1\"></span>Industriales, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Plaza No:21 Kat<span class=\"_ _1\"></span> 23 34398 </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">SAriyer/Istambul<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">ANEXO I </span><span style=\"display:inherit;clear:left;\">Sociedades depend<span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>entes <span class=\"_ _1\"></span>incluidas en el<span class=\"_ _1\"></span> per\u00edmetro de cons<span class=\"_ _1\"></span>olidaci\u00f3<span class=\"_ _1\"></span>n <span class=\"ffb\">\u2013</span> <span class=\"ls1\">2022</span> </span><span style=\"display:inherit;clear:left;\">% </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">Sobre </span><span style=\"display:inherit;clear:left;\">Sociedad Titular<span class=\"_ _1\"></span> de la </span><span style=\"display:inherit;clear:left;\">Auditor </span><span style=\"display:inherit;clear:left;\">Denominaci\u00f3n <span class=\"_ _1\"></span>Social </span><span style=\"display:inherit;clear:left;\">Domicilio </span><span style=\"display:inherit;clear:left;\">Nominal </span><span style=\"display:inherit;clear:left;\">Participaci\u00f3n </span><span style=\"display:inherit;clear:left;\">M\u00e9todo integrac<span class=\"_ _1\"></span>i\u00f3n </span><span style=\"display:inherit;clear:left;\">Actividad </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Gulf </span><span style=\"display:inherit;clear:left;\">P.O. BOX 39561<span class=\"_ _1\"></span>, Dahrahn </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Ltd. <span class=\"ff7\">\u2013</span> Arabia Saud\u00ed<span class=\"_ _1\"></span>  </span><span style=\"display:inherit;clear:left;\">31942 (Arabia Saud<span class=\"_ _1\"></span>\u00ed) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P.O. Box 40.538,<span class=\"_ _1\"></span> Jeddah </span><span style=\"display:inherit;clear:left;\">/ T\u00e9cnicas Reu<span class=\"_ _1\"></span>nidas </span><span style=\"display:inherit;clear:left;\">TR Saudi Arabia LLC<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">21511, (Arabia <span class=\"_ _1\"></span>Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Saudia for Service<span class=\"_ _1\"></span>s and </span><span style=\"display:inherit;clear:left;\">P.O. Box 77076<span class=\"_ _1\"></span>, 31952 Al </span><span style=\"display:inherit;clear:left;\">/ <span class=\"ls0\">T\u00e9cnicas<span class=\"_ _1\"></span> Reunidas </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Contracting Co<span class=\"_ _1\"></span>mpany </span><span style=\"display:inherit;clear:left;\">Khobar, (Arabia<span class=\"_ _1\"></span> Saud\u00ed) </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">Limited </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TECNICAS REU<span class=\"_ _1\"></span>NIDAS </span><span style=\"display:inherit;clear:left;\">GLOBAL FOR </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">P.O. Box 30909<span class=\"_ _1\"></span>, Al Khobar </span><span style=\"display:inherit;clear:left;\">ENGINEERING<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">31952, Saudi Arab<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">CONSULTANT<span class=\"_ _1\"></span>S CO. </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">LTD </span><span style=\"display:inherit;clear:left;\">MORENO 957 Pi<span class=\"_ _1\"></span>so:2 </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Dpto:1 1091-CIUD<span class=\"_ _1\"></span>AD </span><span style=\"display:inherit;clear:left;\">TR Argentina <span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">AUTONOMA BUEN<span class=\"_ _1\"></span>OS </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">AIRES </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Sanabis, block 41<span class=\"_ _1\"></span>0, road </span><span style=\"display:inherit;clear:left;\">TR Bahrain W.L.L<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">1010, building 474<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> flat 211 </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Edificio el Cubo <span class=\"_ _1\"></span>II, 2\u00ba Piso, </span><span style=\"display:inherit;clear:left;\">Avenida las Rambla<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s TEC <span class=\"ff7\">\u2013</span> </span><span style=\"display:inherit;clear:left;\">Zona Empresarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Bolivia </span><span style=\"display:inherit;clear:left;\">Equipetrol Norte<span class=\"_ _1\"></span>, Santa </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Cruz (Bolivia) </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Canada In<span class=\"_ _1\"></span>c </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">2V6 (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Canada E&amp;C INC<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">2V6, (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Suite 500, 5004 <span class=\"_ _1\"></span>Avenue </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Alberta  </span><span style=\"display:inherit;clear:left;\">SW Calgary,  A<span class=\"_ _1\"></span>B - T2P </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">2V6 (Canad\u00e1) </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Badajoz N\u00ba 45, O<span class=\"_ _1\"></span>ficina </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Chile </span><span style=\"display:inherit;clear:left;\">1901, Edificio Funda<span class=\"_ _1\"></span>dores, </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Ltda. </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Chile (Chile) </span><span style=\"display:inherit;clear:left;\">Avda. Bosque Nor<span class=\"_ _1\"></span>te, 107, </span><span style=\"display:inherit;clear:left;\">TR Metal\u00fargica Chi<span class=\"_ _1\"></span>le </span><span style=\"display:inherit;clear:left;\">Las Condes, San<span class=\"_ _1\"></span>tiago de </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica,S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Chile </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">AK 9 # 127 C 60 O<span class=\"_ _1\"></span>F 311 </span><span style=\"display:inherit;clear:left;\">TR Colombia </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Municipio: Bogot\u00e1 D<span class=\"_ _b\"></span>.<span class=\"_ _0\"></span>C </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Corpora<span class=\"_ _1\"></span>tion Trust Center, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">1209 Orange<span class=\"_ _1\"></span> Street, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Wilmington, Delawa<span class=\"_ _1\"></span>re </span><span style=\"display:inherit;clear:left;\">19801, (E.E.U<span class=\"_ _1\"></span>.U.) </span><span style=\"display:inherit;clear:left;\">Baton Rouge, Lo<span class=\"_ _1\"></span>uisiana </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">TR Louisiana L.L.C<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">(E.E.U.U.) </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">1790 Hugue<span class=\"_ _1\"></span>s Landing </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s USA </span><span style=\"display:inherit;clear:left;\">Boulevard, the<span class=\"_ _1\"></span> Woodlands, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Houston L.L.C. </span><span style=\"display:inherit;clear:left;\">L.L.C. </span><span style=\"display:inherit;clear:left;\">Texas 77380 (E<span class=\"_ _1\"></span>.E.U.U.) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Internacional, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">y T\u00e9cnicas Reu<span class=\"_ _1\"></span>nidas </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda y Mayor<span class=\"_ _1\"></span>ista </span><span style=\"display:inherit;clear:left;\">Termot\u00e9cnica, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">99.98% </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">Maquinaria </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Promoci\u00f3n Inmob<span class=\"_ _1\"></span>iliaria </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Ecolog\u00eda, S.A<span class=\"_ _1\"></span>. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingenier\u00eda<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Metal\u00fargicas, <span class=\"_ _1\"></span>S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Sider\u00farg<span class=\"_ _1\"></span>icas, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n y<span class=\"_ _1\"></span> Montaje, </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A.  </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Proyectos </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Internacionale<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Espa\u00f1ola de </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Investigaci\u00f3n y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicio de Ingen<span class=\"_ _1\"></span>ier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">Desarrollo, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Layar Real Reser<span class=\"_ _1\"></span>va, S.A. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Layar, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Actividad Inmobiliar<span class=\"_ _1\"></span>ia </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC/Deloitte </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Initec Infraestru<span class=\"_ _1\"></span>cturas, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">S.A. </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">ReciclAguilar, S<span class=\"_ _1\"></span>.A. </span><span style=\"display:inherit;clear:left;\">80%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 3, plnta 6<span class=\"_ _1\"></span>\u00aa, n\u00facleo </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S. </span><span style=\"display:inherit;clear:left;\">Heymo Ingenier<span class=\"_ _1\"></span>\u00eda, S. A. </span><span style=\"display:inherit;clear:left;\">A, Parque empre<span class=\"_ _1\"></span>sarial </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">A.<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Adequa, 28050-Madr<span class=\"_ _1\"></span>id </span><span style=\"display:inherit;clear:left;\">(Espa\u00f1a) </span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Deportes Valdavia<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Padel<span class=\"_ _1\"></span> S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via, S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">Avenida de Burgo<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span> 89, </span><span style=\"display:inherit;clear:left;\">Edificio 6, Parqu<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">Valdavia Gim <span class=\"_ _1\"></span>S.L. </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Deportes Valda<span class=\"_ _1\"></span>via, S.L. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ingenier<span class=\"_ _1\"></span>\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">empresarial Adeq<span class=\"_ _1\"></span>ua, </span><span style=\"display:inherit;clear:left;\">28050<span class=\"ls0\">-Madrid (Espa\u00f1a)<span class=\"_ _1\"></span> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Parklaan 34, 3016<span class=\"_ _1\"></span>BC </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V.   </span><span style=\"display:inherit;clear:left;\">Rotterdam (Holand<span class=\"_ _1\"></span>a) </span><span style=\"display:inherit;clear:left;\">4 Momotse avenue<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Adabraka-Accra </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Mteropolitan, Greatre<span class=\"_ _1\"></span>r </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Ghana </span><span style=\"display:inherit;clear:left;\">Netherlands B.<span class=\"_ _1\"></span>V. </span><span style=\"display:inherit;clear:left;\">Accra, PO BOX NT<span class=\"_ _1\"></span> 1632, </span><span style=\"display:inherit;clear:left;\">A., (Ghana) </span><span style=\"display:inherit;clear:left;\">1077 Budapest, </span><span style=\"display:inherit;clear:left;\">Wessel\u00e9nyi ut<span class=\"_ _1\"></span>ca 16. 3. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Dufi </span><span style=\"display:inherit;clear:left;\">em.; new seat: 11<span class=\"_ _1\"></span>38 </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">CCGT Kft </span><span style=\"display:inherit;clear:left;\">Budapest, N\u00e9pf\u00fcrd\u0151<span class=\"_ _1\"></span> utca </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">22. Building B.<span class=\"_ _1\"></span> 13th floor </span><span style=\"display:inherit;clear:left;\">(Hungr\u00eda) </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">103 Ashoka E<span class=\"_ _1\"></span>state, </span><span style=\"display:inherit;clear:left;\">Consultor\u00eda y asi<span class=\"_ _1\"></span>stencia en </span><span style=\"display:inherit;clear:left;\">LUTHRA-</span><span style=\"display:inherit;clear:left;\">engineers India<span class=\"_ _1\"></span> private </span><span style=\"display:inherit;clear:left;\">Barakhamba Road<span class=\"_ _b\"></span>,<span class=\"_ _0\"></span> New </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">proyectos intern<span class=\"_ _1\"></span>acionales de<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">LUTHRA </span><span style=\"display:inherit;clear:left;\">limited (TREI)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Delhi <span class=\"ff7\">\u2013</span> 110 001 (<span class=\"_ _1\"></span>India) </span><span style=\"display:inherit;clear:left;\">ingenier\u00eda </span><span style=\"display:inherit;clear:left;\">Via Zucchi 1, 2090<span class=\"_ _1\"></span>0 Monza </span><span style=\"display:inherit;clear:left;\">TR Sagemis </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">MB, (Italia)  </span><span style=\"display:inherit;clear:left;\">Via Zucchi 1, 2090<span class=\"_ _1\"></span>0 Monza </span><span style=\"display:inherit;clear:left;\">TR Italy </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">MB, (Italia) </span><span style=\"display:inherit;clear:left;\">  <span class=\"ls0\">Suite 1005<span class=\"_ _1\"></span>, 10th Floor, </span></span><span style=\"display:inherit;clear:left;\">Wisma Hamzah-Kwo<span class=\"_ _1\"></span>ng </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">Hing, No. 1, Leboh<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Deloitte </span><span style=\"display:inherit;clear:left;\">Malaysia SDN. </span><span style=\"display:inherit;clear:left;\">Ampang, 40100<span class=\"_ _1\"></span>, Kuala </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Lumpur, (Malasia)<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Calle Tiburcio Mon<span class=\"_ _1\"></span>teil 76, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">TR Servicios S<span class=\"_ _1\"></span>.R.L. de </span><span style=\"display:inherit;clear:left;\">San Miguel Chap<span class=\"_ _1\"></span>ultepec, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">C.V. </span><span style=\"display:inherit;clear:left;\">Miguel Hidalgo, Di<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>trito </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Federeal, 11850<span class=\"_ _1\"></span>, (Malasia) </span><span style=\"display:inherit;clear:left;\">Avda \u00c1lvaro Obre<span class=\"_ _1\"></span>g\u00f3n 151, </span><span style=\"display:inherit;clear:left;\">TReunidas M\u00e9xi<span class=\"_ _1\"></span>co </span><span style=\"display:inherit;clear:left;\">piso 6, despacho 60<span class=\"_ _1\"></span>1 col </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Ingenier\u00eda y Constru<span class=\"_ _1\"></span>cci\u00f3n </span><span style=\"display:inherit;clear:left;\">Roma Norte CP 06<span class=\"_ _1\"></span>700, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">de R.L. de C.V. </span><span style=\"display:inherit;clear:left;\">Del: Cuauhtemo<span class=\"_ _1\"></span>c, Ciudad </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">de M\u00e9xico, (M\u00e9<span class=\"_ _1\"></span>xico) </span><span style=\"display:inherit;clear:left;\">Safeway Building<span class=\"_ _1\"></span>, 2nd </span><span style=\"display:inherit;clear:left;\">TR Engineering LLC <span class=\"ff7\">\u2013<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span><span style=\"display:inherit;clear:left;\">floor, Building<span class=\"_ _1\"></span> n\u00ba68, Way n<span class=\"_ _1\"></span>\u00ba </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">49%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">Oman </span><span style=\"display:inherit;clear:left;\">3305, Dohat-Al Abad<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Muscat, Sultanate<span class=\"_ _1\"></span> of Oman  </span><span style=\"display:inherit;clear:left;\">Safe Way Building<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Building n\u00ba 68<span class=\"_ _1\"></span>, Way n\u00ba </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s Om\u00e1n </span><span style=\"display:inherit;clear:left;\">Initec Plantas </span><span style=\"display:inherit;clear:left;\">3305, Dohah-Al <span class=\"_ _1\"></span>Abad </span><span style=\"display:inherit;clear:left;\">70%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">Morrison </span><span style=\"display:inherit;clear:left;\">LLC  </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Street, Alkhuwair<span class=\"_ _1\"></span>, Muscat, </span><span style=\"display:inherit;clear:left;\">Sultanate of Oman<span class=\"_ _b\"></span>  </span><span style=\"display:inherit;clear:left;\">The Special E<span class=\"_ _1\"></span>conomic </span><span style=\"display:inherit;clear:left;\">Zone at Duqm / <span class=\"ls27\">Al</span>-Duqm / </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s LLC </span><span style=\"display:inherit;clear:left;\">Al Wusta Governo<span class=\"_ _1\"></span>rate / </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">(Duqm) </span><span style=\"display:inherit;clear:left;\">P.O. Box: 2991 <span class=\"_ _1\"></span>/ Postal </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Code 112 </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">TR Per\u00fa Ingenier<span class=\"_ _1\"></span>\u00eda y </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Construcci\u00f3n S.<span class=\"_ _1\"></span>A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Av. Jorge Chave<span class=\"_ _1\"></span>z 184, </span><span style=\"display:inherit;clear:left;\">Oficina 402, distrito<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">Miraflores, pro<span class=\"_ _1\"></span>vincia y </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Talara, S.A.C. </span><span style=\"display:inherit;clear:left;\">departamento de Li<span class=\"_ _1\"></span>ma, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">(Per\u00fa) </span><span style=\"display:inherit;clear:left;\">Rua Latino Coelho<span class=\"_ _1\"></span>, n.\u00ba 87, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s de </span><span style=\"display:inherit;clear:left;\">Distrito: Lisboa<span class=\"_ _1\"></span>, Concelho: </span><span style=\"display:inherit;clear:left;\">Construcao Un<span class=\"_ _1\"></span>ip. LDA  - </span><span style=\"display:inherit;clear:left;\">Lisboa, Fregue<span class=\"_ _1\"></span>sia: </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Portugal </span><span style=\"display:inherit;clear:left;\">Avenidas No<span class=\"_ _1\"></span>vas, 1050, </span><span style=\"display:inherit;clear:left;\">132 Lisboa (Por<span class=\"_ _1\"></span>tugal)  </span><span style=\"display:inherit;clear:left;\">Suite 1, 3rd Floor<span class=\"_ _1\"></span>, 11-<span class=\"ls5\">12 </span></span><span style=\"display:inherit;clear:left;\">St. James\u2019s Square<span class=\"_ _1\"></span>, </span><span style=\"display:inherit;clear:left;\">Tecnicas Reunida<span class=\"_ _1\"></span>s UK </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">London,  SW1Y 4L<span class=\"_ _1\"></span>B, </span><span style=\"display:inherit;clear:left;\">(Reino Unido<span class=\"_ _1\"></span>) </span><span style=\"display:inherit;clear:left;\">Avda. de los Pr\u00f3cer<span class=\"_ _1\"></span>es, </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Tecreun Rep\u00fablica<span class=\"_ _1\"></span> </span><span style=\"display:inherit;clear:left;\">Diamond Mall, 1<span class=\"_ _1\"></span>\u00ba piso, </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">Dominicana, S.R.L<span class=\"_ _b\"></span>. </span><span style=\"display:inherit;clear:left;\">local 25A, San<span class=\"_ _1\"></span>to Domingo, </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">(Rep\u00fablica Domini<span class=\"_ _1\"></span>cana) </span><span style=\"display:inherit;clear:left;\">Kozyata\u011f\u0131 Nida<span class=\"_ _1\"></span>kule </span><span style=\"display:inherit;clear:left;\">De\u011firmen So<span class=\"_ _1\"></span>k. No:18/19A<span class=\"ff4\">- </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">10. Kat  Oda :26<span class=\"_ _1\"></span> Kozyata\u011f\u0131 </span><span style=\"display:inherit;clear:left;\">INSAAT TAAHH\u00dc<span class=\"_ _1\"></span>T </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Kad\u0131k\u00f6y <span class=\"ff4\">-</span>\u0130st.<span class=\"ff4\">-P.K.347<span class=\"_ _1\"></span>42 </span></span><span style=\"display:inherit;clear:left;\">Limited Sirketi </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Adres No: 22525<span class=\"_ _1\"></span>46268 </span><span style=\"display:inherit;clear:left;\">(Turqu\u00eda) </span><span style=\"display:inherit;clear:left;\">Kozyata\u011f\u0131 Nida<span class=\"_ _1\"></span>kule </span><span style=\"display:inherit;clear:left;\">De\u011firmen So<span class=\"_ _1\"></span>k. No:18/19A<span class=\"ff4\">- </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">10. Kat  Oda :26<span class=\"_ _1\"></span> <span class=\"ff7\">Kozyata\u011f\u0131 </span></span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A.  </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">No auditada </span><span style=\"display:inherit;clear:left;\">M\u00fchendislik ve \u0130n<span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>aat A.S<span class=\"ff4\"> </span></span><span style=\"display:inherit;clear:left;\">Kad\u0131k\u00f6y <span class=\"ff4\">-</span>\u0130st.<span class=\"ff4\">-P.K.347<span class=\"_ _1\"></span>42 </span></span><span style=\"display:inherit;clear:left;\">Adres No: 22525<span class=\"_ _1\"></span>46268 </span><span style=\"display:inherit;clear:left;\">(Turqu\u00eda </span><span style=\"display:inherit;clear:left;\">Kozyatagi Mahalle<span class=\"_ _1\"></span>si </span><span style=\"display:inherit;clear:left;\">T\u00e9cnicas Reunida<span class=\"_ _1\"></span>s, S.A. </span><span style=\"display:inherit;clear:left;\">Degirmen Sk. Nida<span class=\"_ _1\"></span> Kule A </span><span style=\"display:inherit;clear:left;\">TR Projeler </span><span style=\"display:inherit;clear:left;\">100%<span class=\"ls0\"> </span></span><span style=\"display:inherit;clear:left;\">/ Initec Planta<span class=\"_ _1\"></span>s </span><span style=\"display:inherit;clear:left;\">I.G. </span><span style=\"display:inherit;clear:left;\">Servicios de Ing<span class=\"_ _1\"></span>enier\u00eda </span><span style=\"display:inherit;clear:left;\">PwC </span><span style=\"display:inherit;clear:left;\">Blok Apt. N\u00ba: 18/19<span class=\"_ _b\"></span> </span><span style=\"display:inherit;clear:left;\">Industriales, S.<span class=\"_ _1\"></span>A. </span><span style=\"display:inherit;clear:left;\">Kadikoy/Istanbul</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:213800JEZBUPZKWJGF49",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}